[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 9cMMkOM J  
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审计词汇英汉对照 #YLI"/Kn  
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ability to continue as a going concern               持续经营能力 pz/vvH5  
acceptability                                     可接受性，可接受程度 JRw)~Tg @  
acceptable level of detection risk                     检查风险的可接受水平 =5h,ZB2A  
acceptance of engagement                       接受委托 4rNuAK`2  
accepting the engagement for the first time              首次接受委托 SS-7y:6y>  
access to asset                                         对资产的接触 ATI2  
according to                                     根据，依据，依照 SJ:Wr{ Or3  
account balance                                账户余额 6^nxw>-  
account for                                       对……进行会计处理，核算；解释 /6p7k  
accounting                                        会计，会计学 diF2:80o  
accounting advisory serve                        会计咨询服务 ybgw#jv=  
accounting firm                                 会计师事务所 $60]R
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accounting information                      会计信息，会计资料 ~"vRH  
accounting period                             会计期间 TK%MVLTK  
accounting policies                                   会计政策 P/dT;YhL  
accounting professional bodies                 会计职业组织，会计职业团体 q.p
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accounting records                                   会计记录 \J{%xW>  
accounting responsibility                           会计责任 Eb\SK"8  
accounting service                             会计服务 /I q6'oo  
accounting standards                                会计准则 IQ9Rvnna  
Accounting Standards for Business Enterprises       企业会计准则 G~Fjla\?Q  
accounting system                             会计系统 %>:d5"&Lbs  
accounting treatment                                会计处理 $
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accuracy                                    准确性，精确性 {+|Em(M  
additional audit procedures                      追加审计程序 u[coWaPsZ  
addressee                                         收件人，收信人 {>>Gc2UT  
Administration of State-owned Assets  (the～)     国有资产管理局 c(!{_+q"  
administrative laws and regulations                 行政法规 mRY~)<!4&  
adverse impact                                 不利影响，负面影响  xXZ{  
adverse opinion                                反对意见 k+Ay^i}s.  
advisory group                                  咨询组，顾问组 >)iCKx
 
agency fee                                        代理费，代理费用 ,"4  
aggregate                                          总计，合计为…… UmA'aq  
alternation of document and record                 变造文件和记录 8'Bik  
alternative audit procedures                      替代审计程序，备选审计程序 1V2"s
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amend                                              修改，修订 \-)augq([  
amortisation                                      摊销 sVT\e*4m}  
analytical capacity                             分析能力 gA:N>w&<X  
analytical procedures                               分析性程序 {@`Z`h"N  
annual financial statements                        年度会计报表，年度财务报表 P 4jg]g  
appendix                                          附录，附表 /'>#1J|TlK  
applicable                                         适用的 LXcH<)  
applicable laws and regulations                 适用的法规 E.OL_\  
application systems                                  应用系统 8{ J{)gF  
apply consistently                              一贯地执行，一贯地实施 o_ SR  
appropriate                                       适当的，合适的； /s^O M`5  
征用，挪用 ,;-55|o\V  
appropriate authorization                          适当的授权 -<WQ>mrB&  
appropriateness of audit evidence                    审计证据的适当性 POc-`]6<F  
approval                                    批准，核准 ?hwT{
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assertion                                    (会计报表上的)认定；确认 Qxh 1I?h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *ZA.O  
asset                                                 资产，财产 IH0qx_;P&  
asset restructuring                             资产重组 :g=z}7!s  
assignment of duties                                 职责的划分 N6_<[`  
assistant                                     助理，助理人员 xk8P4`;d$  
associated company                                 联属公司，联营公司 l*C(FPw4  
association                                        联合，结合；协会，社团 <hbxerg  
assumption                                       假设，假定 or
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at a given date                                         在某一特定时日 
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attestation                                         鉴证，公证 Jri"Toz0  
attestation service                             鉴证服务 #97w6,P+  
audit adjustment                                审计调整 ,V2,FoJ 9  
audit areas                                        审计领域 H {3A6fb<  
audit conclusion                                审计结论 2Aq%;=+*  
audit effectiveness                             审计效果 X(Zo uyD<  
audit efficiency                                  审计效率 mOvwdRKn  
audit engagement letter                      审计业务约定书 6?v)Hb}J%d  
audit evidence                                          审计证据 IT_Fs|$  
audit fee                                    审计费 o Z#4<7K  
audit files                                          审计档案 -I#1xJU  
audit findings                                     审计中发现的事项 ]MXeWS(  
audit implementation stage                        审计实施阶段 [#emm
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audit mark                                        审计标识 2qD80W<1  
audit materiality                                 审计重要性 #(G#O1+  
audit method                                     审计方法 O0i[GCtP5  
audit objective                                         审计目标，审计目的 2_]"9d4  
audit of financial statements                      会计报表审计，财务报表审计 Jr4^@]78o<  
audit opinion                                     审计意见 @< @\CiM  
audit period                                      被审计期间，被审计年度 [EETx-  
audit plan                                          审计计划 %2)'dtPD~  
audit planning                                    编制审计计划，制定审计计划，审计计划 GCTf/V\#  
audit planning stage                                  审计计划阶段 Be( h x  
audit procedure                                审计程序 Vg)]F+E  
audit programme                               审计程序表，具体审计计划 J`8bh~7  
audit report                                       审计报告 ?lYi![.o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wZA(><\  
audit report with a qualified opinion                 有保留意见的审计报告 E%vG#
 
audit report with an adverse opinion                否定意见的审计报告 F(i@Gm=J]  
audit report with dual dates                      双重日期审计报告 tOK lCc  
audit reporting stage                                 审计报告阶段 wv8WqYV  
audit responsibility                                   审计责任 ta-kqt!'  
audit results                                      审计结果 BtN@P23>k.  
audit risk                                          审计风险 qh)o44/ $  
audit sampling                                          审计抽样 yI 6AafS~  
audit sampling techniques                         审计抽样方法，审计抽样技术 6R+m;'  
audit strategies                                  审计策略 Ol9'ZB|R  
audit summary                                         审计总结，审计小结 g6kVHxh-  
audit team                                         审计小组 {Y! -]_5  
audit test                                    审计测试 eh-/,vmRa  
audit trail                                          审计轨迹 a0oM KGW:  
audit work                                        审计工作 `4'['x  
audit working paper                                 审计工作底稿 hi I`ot  
audited financial statement                        审计会计报表，已审计财务报表 (@H'7,  
Auditing Guidelines (the～)                      审计规范指南 >d&_e[j  
auditing standards                             审计准则 )kS E5|:pi  
audit-oriented working paper                          (审计)业务类工作底稿 ~97T0{E3  
authorisation                                     授权 `eat7O  
authorisation of transaction                       交易的授权 }l/!thzC  
availability                                         可获得性 4{d!}R  
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balance                                      余额；差额；平衡 !dVth)UV  
balance sheet                                    资产负债表 {
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bank                                                 银行 _[8BAm  
bank account                                    银行账户，银行户头 =Zcbfo_&  
bank statement                                 银行对账单 u~,@Zg87  
barter transaction                              易货交易，以物换物交易 ~7tG %{t%  
basis of audit                                    审计依据 TixXA:Mf  
basis of preparation                                (会计报表的)编制基础 =8?gx$r2  
book of account                               账目，账簿 z (,%<oX  
borrowing                                         借款，贷款，借债 rkdwGqG  
branch                                              分支，分支机构，分店 [WDtr8L  
brought forward                                (账户余额等的)承上年，承上期，承上页 {"dU?/d  
budget                                              预算 }>\+eG  
building                                      建筑物；大楼 M4rOnIJ  
business conditions                                  业务情况，经营情况 cCd2f>EHw  
business licence                               (企业等的)营业执照 dHnR)[?e  
business relation                                业务关系 ^@'LF T)  
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