[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce [M[<'+^*  
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审计词汇英汉对照 9L:wfg}8s  
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ability to continue as a going concern               持续经营能力 K2
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acceptability                                     可接受性，可接受程度 (s,&,I=@  
acceptable level of detection risk                     检查风险的可接受水平 .DhI3'Jrl  
acceptance of engagement                       接受委托 x.*^dM@V  
accepting the engagement for the first time              首次接受委托 B18BwY  
access to asset                                         对资产的接触 N:)x67
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according to                                     根据，依据，依照 7.hBc;%2u  
account balance                                账户余额 d\JaYizp  
account for                                       对……进行会计处理，核算；解释 i90X0b-A  
accounting                                        会计，会计学 TQT3]h6  
accounting advisory serve                        会计咨询服务 <"5l<E  
accounting firm                                 会计师事务所 =U3S"W %  
accounting information                      会计信息，会计资料 &T,|?0>~=J  
accounting period                             会计期间 reN\|?0{  
accounting policies                                   会计政策 T;92M}\  
accounting professional bodies                 会计职业组织，会计职业团体 ?Fl}@EA#M  
accounting records                                   会计记录 BA c+T
 
accounting responsibility                           会计责任 (N9-YP?qm  
accounting service                             会计服务 x#EE_i/W  
accounting standards                                会计准则 }QCnN2bV  
Accounting Standards for Business Enterprises       企业会计准则 ]zol?  
accounting system                             会计系统 SA +d4P_T  
accounting treatment                                会计处理 =7<JD}G  
accuracy                                    准确性，精确性 HDHG~<s  
additional audit procedures                      追加审计程序 Mp`$1Ksn  
addressee                                         收件人，收信人 S[zvR9AW&  
Administration of State-owned Assets  (the～)     国有资产管理局 5G`HJ6  
administrative laws and regulations                 行政法规 [A7TSN  
adverse impact                                 不利影响，负面影响 $xWwI(SaB  
adverse opinion                                反对意见 idYB.]Y(  
advisory group                                  咨询组，顾问组 W~
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agency fee                                        代理费，代理费用 t(#9.b`W)  
aggregate                                          总计，合计为…… _"1RidhH  
alternation of document and record                 变造文件和记录 a<<4gXx  
alternative audit procedures                      替代审计程序，备选审计程序 9>~pA]j%  
amend                                              修改，修订 \_`qon$9  
amortisation                                      摊销 61S;M8tNv  
analytical capacity                             分析能力 GOc   
analytical procedures                               分析性程序 ,m=G9Q
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annual financial statements                        年度会计报表，年度财务报表 L]kBY2c  
appendix                                          附录，附表 *D?_,s  
applicable                                         适用的 (bb!VVA  
applicable laws and regulations                 适用的法规 vha9,5_  
application systems                                  应用系统 VmqJMU>.  
apply consistently                              一贯地执行，一贯地实施 G{pF! q  
appropriate                                       适当的，合适的； _ y'g11 \  
征用，挪用 *W=1yPP  
appropriate authorization                          适当的授权 Oxu}W%BF*  
appropriateness of audit evidence                    审计证据的适当性 Cjt].XR@  
approval                                    批准，核准 Gf7r!Ur;g  
assertion                                    (会计报表上的)认定；确认 1=_?Wg:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H5vg s2R  
asset                                                 资产，财产 H(?+-72KX  
asset restructuring                             资产重组 %7[d5[U~ZA  
assignment of duties                                 职责的划分 ,
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assistant                                     助理，助理人员 `,FA3boE  
associated company                                 联属公司，联营公司 ,~=+]9t  
association                                        联合，结合；协会，社团 QeQwmI  
assumption                                       假设，假定 " u]X/ {L  
at a given date                                         在某一特定时日 $W;r S7b  
attestation                                         鉴证，公证 DBfq9%J _  
attestation service                             鉴证服务 ? MRT  
audit adjustment                                审计调整 7Or?$  
audit areas                                        审计领域 6[Mu3.T  
audit conclusion                                审计结论 dpdp0  
audit effectiveness                             审计效果  m2
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audit efficiency                                  审计效率 P`CQ)o  
audit engagement letter                      审计业务约定书 )x,-O#"A  
audit evidence                                          审计证据 F6{Q1DqI  
audit fee                                    审计费 74A&#ecb{  
audit files                                          审计档案 QF.M%she+  
audit findings                                     审计中发现的事项 uq!d8{IMu  
audit implementation stage                        审计实施阶段 i:R_g]  
audit mark                                        审计标识 b5 AP{ #  
audit materiality                                 审计重要性  =VSUE Pq  
audit method                                     审计方法 A
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audit objective                                         审计目标，审计目的 N@? z&urQi  
audit of financial statements                      会计报表审计，财务报表审计 Cj)*JZVG  
audit opinion                                     审计意见 ~Ctq  
audit period                                      被审计期间，被审计年度 meD?<g4n~"  
audit plan                                          审计计划 n~yhX%=_Du  
audit planning                                    编制审计计划，制定审计计划，审计计划 K}dvXO@=|c  
audit planning stage                                  审计计划阶段 @vi;P ^1!
 
audit procedure                                审计程序 p ^I#9(PT  
audit programme                               审计程序表，具体审计计划 Q=498Y~x  
audit report                                       审计报告 GZiN&}5e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > 8!9  
audit report with a qualified opinion                 有保留意见的审计报告 CDFX>>N  
audit report with an adverse opinion                否定意见的审计报告 - [vH4~  
audit report with dual dates                      双重日期审计报告 8}OII\  
audit reporting stage                                 审计报告阶段 |HTTTz9R.  
audit responsibility                                   审计责任 G
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audit results                                      审计结果 @ojV8  
audit risk                                          审计风险 T;Ra/H
 
audit sampling                                          审计抽样 /n1H;~f]  
audit sampling techniques                         审计抽样方法，审计抽样技术 $2v{4WP7G  
audit strategies                                  审计策略 RZ9chTX/  
audit summary                                         审计总结，审计小结 2$> <rB  
audit team                                         审计小组 JN<u4\e{-&  
audit test                                    审计测试 \4hB1-
 
audit trail                                          审计轨迹 m@c\<-P  
audit work                                        审计工作 Cbr>\;sc2Z  
audit working paper                                 审计工作底稿 KZsJ_t++!W  
audited financial statement                        审计会计报表，已审计财务报表 D"s ]dQ$r  
Auditing Guidelines (the～)                      审计规范指南 \yo)oIi[p  
auditing standards                             审计准则 >~* w  
audit-oriented working paper                          (审计)业务类工作底稿 [G}l;  
authorisation                                     授权 -* 0U&]T  
authorisation of transaction                       交易的授权 5PT*b}g@  
availability                                         可获得性 .^FdO$"  
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balance                                      余额；差额；平衡 ~
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balance sheet                                    资产负债表 OYk/K70l3  
bank                                                 银行 iriF'(1  
bank account                                    银行账户，银行户头 )tR@\G>%  
bank statement                                 银行对账单 @]:GT rs  
barter transaction                              易货交易，以物换物交易 g
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basis of audit                                    审计依据 af;~<oa  
basis of preparation                                (会计报表的)编制基础 CW;=q[+
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book of account                               账目，账簿 $r/tVu2!W
 
borrowing                                         借款，贷款，借债 {wVJv1*l  
branch                                              分支，分支机构，分店 F*/J`l  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q$=X ?{  
budget                                              预算 UZ 6:vmcT  
building                                      建筑物；大楼 ]=T-Cv=t  
business conditions                                  业务情况，经营情况 ]^DNzqu=@h  
business licence                               (企业等的)营业执照 ~e<h2/Xc  
business relation                                业务关系 "midC(rTm  
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