[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 SvH=P!`+  
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审计词汇英汉对照 m=2TzLVv  
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ability to continue as a going concern               持续经营能力 n<7#?X7  
acceptability                                     可接受性，可接受程度 =o=)EU{~  
acceptable level of detection risk                     检查风险的可接受水平 o([+Pp  
acceptance of engagement                       接受委托 K}O~tff  
accepting the engagement for the first time              首次接受委托 LX j Tqp'  
access to asset                                         对资产的接触 Zx<s-J4o=w  
according to                                     根据，依据，依照 9VIsLk54^  
account balance                                账户余额 7,|-%!p[  
account for                                       对……进行会计处理，核算；解释 oZ%t!Fl1  
accounting                                        会计，会计学 SDV} bN  
accounting advisory serve                        会计咨询服务 *Yov>lO  
accounting firm                                 会计师事务所 ltHC+8aZ  
accounting information                      会计信息，会计资料 P/t$xqAL  
accounting period                             会计期间 qO>BF/)a(  
accounting policies                                   会计政策 <?Fgm1=o  
accounting professional bodies                 会计职业组织，会计职业团体 PG)dIec  
accounting records                                   会计记录 9F kwtF  
accounting responsibility                           会计责任 lXm]1 *<  
accounting service                             会计服务 &&[j/d}J  
accounting standards                                会计准则 [kz<2P  
Accounting Standards for Business Enterprises       企业会计准则 a+*|P  
accounting system                             会计系统 =Ze~6vS,  
accounting treatment                                会计处理 f&^K>Jt1@#  
accuracy                                    准确性，精确性 eU
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additional audit procedures                      追加审计程序 2N(c&Dzkh`  
addressee                                         收件人，收信人 >'Nrvy%&0  
Administration of State-owned Assets  (the～)     国有资产管理局 &e[/F@\%  
administrative laws and regulations                 行政法规 HI']{2p2}t  
adverse impact                                 不利影响，负面影响 blaxUP:  
adverse opinion                                反对意见 05nG|  
advisory group                                  咨询组，顾问组 \I#2Mq?  
agency fee                                        代理费，代理费用 !e.@Xk.P6  
aggregate                                          总计，合计为…… sBF}j.b  
alternation of document and record                 变造文件和记录 ^`=Z=C$
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alternative audit procedures                      替代审计程序，备选审计程序 )R{4"&&2  
amend                                              修改，修订 J_U1eSz<j  
amortisation                                      摊销 ^#exsXy  
analytical capacity                             分析能力 KWy4}7a@,s  
analytical procedures                               分析性程序 ksm=<I"C  
annual financial statements                        年度会计报表，年度财务报表 "v jFL9  
appendix                                          附录，附表 sh}=#eb  
applicable                                         适用的 PWL
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applicable laws and regulations                 适用的法规 CbS9fc&  
application systems                                  应用系统 .knRH^  
apply consistently                              一贯地执行，一贯地实施 ]Rnr>_>x;  
appropriate                                       适当的，合适的； <+sv
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征用，挪用 q(!191@C(  
appropriate authorization                          适当的授权 Y4!v1  
appropriateness of audit evidence                    审计证据的适当性 1>57rx"l  
approval                                    批准，核准 T -C2V$1  
assertion                                    (会计报表上的)认定；确认 8*4X%a=O f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O,9KhX +  
asset                                                 资产，财产 /$WEO[o  
asset restructuring                             资产重组 Gt\
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assignment of duties                                 职责的划分 hRxR2  
assistant                                     助理，助理人员 3boINmX  
associated company                                 联属公司，联营公司 6 /s#'#jh  
association                                        联合，结合；协会，社团 +UHf&i/3
 
assumption                                       假设，假定 292e0cE  
at a given date                                         在某一特定时日 WK/Byd.Z  
attestation                                         鉴证，公证 vlm&)DIt  
attestation service                             鉴证服务 }# 'O b  
audit adjustment                                审计调整 mWUQF"q8  
audit areas                                        审计领域 2
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audit conclusion                                审计结论 v~ZdMQvwt  
audit effectiveness                             审计效果 OPBnU@=R  
audit efficiency                                  审计效率 n/S 1Hae`  
audit engagement letter                      审计业务约定书 \ tF><  
audit evidence                                          审计证据 Z!~~6Sq  
audit fee                                    审计费 E7oL{gU  
audit files                                          审计档案 Sk p&W*Ai  
audit findings                                     审计中发现的事项 ui YZk3  
audit implementation stage                        审计实施阶段 e<9IwS!/  
audit mark                                        审计标识 )@\= pE.H  
audit materiality                                 审计重要性 gG~UsA  
audit method                                     审计方法 ~F+{P4%`<  
audit objective                                         审计目标，审计目的 DP &,jU6  
audit of financial statements                      会计报表审计，财务报表审计 1nX/5z_U  
audit opinion                                     审计意见 &JtK<g  
audit period                                      被审计期间，被审计年度 ZnI_< iFR*  
audit plan                                          审计计划 Kt;h'?  
audit planning                                    编制审计计划，制定审计计划，审计计划 k[gO>UGB;  
audit planning stage                                  审计计划阶段 +VI2i~  
audit procedure                                审计程序 M7fw/i  
audit programme                               审计程序表，具体审计计划 +P6q wh\v  
audit report                                       审计报告 ^4_.5~(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ygWo9?  
audit report with a qualified opinion                 有保留意见的审计报告 z6A
rSLlZ  
audit report with an adverse opinion                否定意见的审计报告 e%U0^! 8  
audit report with dual dates                      双重日期审计报告 : JD%=w_  
audit reporting stage                                 审计报告阶段 a~9U{)@F  
audit responsibility                                   审计责任 3!,XR\`[  
audit results                                      审计结果 yO]Vex5)  
audit risk                                          审计风险 \=XAl >}\  
audit sampling                                          审计抽样 pI,QkDJ0  
audit sampling techniques                         审计抽样方法，审计抽样技术 /al(=zf  
audit strategies                                  审计策略 SLD%8:Zn  
audit summary                                         审计总结，审计小结 #K"jtAm  
audit team                                         审计小组 Siq2Glg_  
audit test                                    审计测试 bezT\F/\  
audit trail                                          审计轨迹 @vCPX=c  
audit work                                        审计工作 C*,-lk0b@  
audit working paper                                 审计工作底稿  .]k+hc`  
audited financial statement                        审计会计报表，已审计财务报表 3uZY.H+H
 
Auditing Guidelines (the～)                      审计规范指南 Zq}w}v  
auditing standards                             审计准则 py]m^)yc  
audit-oriented working paper                          (审计)业务类工作底稿 u-qg9qXJb  
authorisation                                     授权 *rXESw]BR  
authorisation of transaction                       交易的授权 9H_2Y%_
 
availability                                         可获得性 }f+If{  
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balance                                      余额；差额；平衡 ^}8(o  
balance sheet                                    资产负债表 I_6?Q^_uZ  
bank                                                 银行 P|!GXkS  
bank account                                    银行账户，银行户头 {W)Kz_  
bank statement                                 银行对账单 (vB ae
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barter transaction                              易货交易，以物换物交易 68[3 /  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 _*>bf G  
book of account                               账目，账簿 {Uz@`QO3  
borrowing                                         借款，贷款，借债 \3-XXq  
branch                                              分支，分支机构，分店 r1\c {5Wt  
brought forward                                (账户余额等的)承上年，承上期，承上页 2%m H  
budget                                              预算 1`^l8V(  
building                                      建筑物；大楼 (CJiCtAsl`  
business conditions                                  业务情况，经营情况 X
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business licence                               (企业等的)营业执照 %g5TU 6WP  
business relation                                业务关系 [2pp)wq  
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