[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 V]zc-gYI  
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审计词汇英汉对照 #Z%" ?RJ  
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ability to continue as a going concern               持续经营能力 b>uD-CSA  
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 b@Oq}^a&o  
acceptance of engagement                       接受委托 S1 QMS  
accepting the engagement for the first time              首次接受委托 m!<HZvq?vf  
access to asset                                         对资产的接触 :?Ns>#6t  
according to                                     根据，依据，依照 $
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account balance                                账户余额 K[z)ts-  
account for                                       对……进行会计处理，核算；解释 2HeX( rB  
accounting                                        会计，会计学 X)b$CG  
accounting advisory serve                        会计咨询服务 F3|^b{'zO  
accounting firm                                 会计师事务所 ,PlH
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accounting information                      会计信息，会计资料 r: K1PO  
accounting period                             会计期间 ~5KcbGD~  
accounting policies                                   会计政策 'UlVc2%
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accounting professional bodies                 会计职业组织，会计职业团体 enQ*uMKd^  
accounting records                                   会计记录 j?K$w`  
accounting responsibility                           会计责任 )WqolB  
accounting service                             会计服务 q'mh*   
accounting standards                                会计准则 6 5govor  
Accounting Standards for Business Enterprises       企业会计准则 f'*-<sSr  
accounting system                             会计系统 1VJ${\H]  
accounting treatment                                会计处理 &6sF wK  
accuracy                                    准确性，精确性 g|~px$<iY  
additional audit procedures                      追加审计程序 vIV|y>;g  
addressee                                         收件人，收信人 \L Q+ n+  
Administration of State-owned Assets  (the～)     国有资产管理局 p
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administrative laws and regulations                 行政法规 4XpWDfa.}  
adverse impact                                 不利影响，负面影响 c1f"z1
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adverse opinion                                反对意见 ;(i6 X)  
advisory group                                  咨询组，顾问组 H>TO8;5(  
agency fee                                        代理费，代理费用 !Z$d<~Mq q  
aggregate                                          总计，合计为…… ' _c/
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alternation of document and record                 变造文件和记录 ]\pi!oa  
alternative audit procedures                      替代审计程序，备选审计程序 Q#eMwM#~  
amend                                              修改，修订 2) X#&IE  
amortisation                                      摊销 s=8H<'l  
analytical capacity                             分析能力 [^hW>O=@TN  
analytical procedures                               分析性程序 `5Y*) q  
annual financial statements                        年度会计报表，年度财务报表 Ta?J;&<u]/  
appendix                                          附录，附表 )?rq 8VO  
applicable                                         适用的 9?l a5  
applicable laws and regulations                 适用的法规 (`.# n3{  
application systems                                  应用系统 noWF0+%  
apply consistently                              一贯地执行，一贯地实施 .QvD603%5  
appropriate                                       适当的，合适的； )9eIo&Nl  
征用，挪用 +C SpL2@  
appropriate authorization                          适当的授权 xi (@\A  
appropriateness of audit evidence                    审计证据的适当性 Hx.|5n,5  
approval                                    批准，核准 SXL3>-Z E  
assertion                                    (会计报表上的)认定；确认 ;.}L#'0j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tMl y*E  
asset                                                 资产，财产 Vl_6nY;  
asset restructuring                             资产重组 si0}b~t  
assignment of duties                                 职责的划分 | eBwcC#^  
assistant                                     助理，助理人员 "to!&@I| 4  
associated company                                 联属公司，联营公司 x=*&#;Y|  
association                                        联合，结合；协会，社团 =$'>VPQ  
assumption                                       假设，假定 [mtp -4*  
at a given date                                         在某一特定时日 a#p+.)Wm  
attestation                                         鉴证，公证 u zZ|0  
attestation service                             鉴证服务 X$kLBG_  
audit adjustment                                审计调整 *)K 5<}V  
audit areas                                        审计领域 |1@O>GG  
audit conclusion                                审计结论 ?}HK!feU  
audit effectiveness                             审计效果 'va[)~!  
audit efficiency                                  审计效率 !JCs'?A  
audit engagement letter                      审计业务约定书 u({^8: AYu  
audit evidence                                          审计证据 o
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audit fee                                    审计费 Rpn<"LIoB:  
audit files                                          审计档案 )qxt<  
audit findings                                     审计中发现的事项 LK'(OZ  
audit implementation stage                        审计实施阶段 7@c!4hmr
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audit mark                                        审计标识 Z=Y29V8  
audit materiality                                 审计重要性 Clf$EX;~  
audit method                                     审计方法 vXKL<  
audit objective                                         审计目标，审计目的 yY$^ R|t  
audit of financial statements                      会计报表审计，财务报表审计 '{d_q6,%  
audit opinion                                     审计意见 *V&M5  
audit period                                      被审计期间，被审计年度 //@6w;P  
audit plan                                          审计计划 FvsVfV U  
audit planning                                    编制审计计划，制定审计计划，审计计划 H!;N0",]N  
audit planning stage                                  审计计划阶段 8qe[x\,"8  
audit procedure                                审计程序 lelmX  
audit programme                               审计程序表，具体审计计划 k{vj,
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audit report                                       审计报告 +<E#_)}`D6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {~apY,3  
audit report with a qualified opinion                 有保留意见的审计报告 /?81Ypt  
audit report with an adverse opinion                否定意见的审计报告 vobC/m  
audit report with dual dates                      双重日期审计报告 n.+*_c8k  
audit reporting stage                                 审计报告阶段 S#ryEgc]  
audit responsibility                                   审计责任 m>uG{4<-  
audit results                                      审计结果 3Zp<#  
audit risk                                          审计风险 {6u)EJ  
audit sampling                                          审计抽样 {a[BhK'g  
audit sampling techniques                         审计抽样方法，审计抽样技术 7C|AiSH  
audit strategies                                  审计策略 @5Tl84@Q  
audit summary                                         审计总结，审计小结 FVXsu !R  
audit team                                         审计小组 * f+s  
audit test                                    审计测试 ^wy  
audit trail                                          审计轨迹 u|<?mA!  
audit work                                        审计工作 QSaDa@O V  
audit working paper                                 审计工作底稿 VxY]0&sq  
audited financial statement                        审计会计报表，已审计财务报表 QQAEG#.5  
Auditing Guidelines (the～)                      审计规范指南 ZA=J`->k  
auditing standards                             审计准则 <EC"E #p  
audit-oriented working paper                          (审计)业务类工作底稿 EZ!! V~  
authorisation                                     授权 G2`YZ\  
authorisation of transaction                       交易的授权 S257+ K9  
availability                                         可获得性 MZ38=nJ  
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balance                                      余额；差额；平衡 QFnuu-82"  
balance sheet                                    资产负债表 )WvKRp r  
bank                                                 银行 W*LC3B^  
bank account                                    银行账户，银行户头 |lhnCShw  
bank statement                                 银行对账单 o@A`AA9  
barter transaction                              易货交易，以物换物交易 xOkdu
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basis of audit                                    审计依据 O/eZ1YAC  
basis of preparation                                (会计报表的)编制基础 W'6DwV|  
book of account                               账目，账簿 nf pO  
borrowing                                         借款，贷款，借债 (^yaAy#4  
branch                                              分支，分支机构，分店 Y%i<~"k  
brought forward                                (账户余额等的)承上年，承上期，承上页 L;:|bVH  
budget                                              预算 *k(FbZ  
building                                      建筑物；大楼 bqn(5)%{  
business conditions                                  业务情况，经营情况 e"
866vc,  
business licence                               (企业等的)营业执照 A^aY-V  
business relation                                业务关系 V_3oAu54s{  
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