[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 _OK!/T*FBt  
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审计词汇英汉对照 HLqDI
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ability to continue as a going concern               持续经营能力 $6d5W=u$H  
acceptability                                     可接受性，可接受程度 0 n|>/i  
acceptable level of detection risk                     检查风险的可接受水平 xzf/W+.>.  
acceptance of engagement                       接受委托 Io('kCOR;  
accepting the engagement for the first time              首次接受委托 yx7y3TSq  
access to asset                                         对资产的接触 b>'c   
according to                                     根据，依据，依照 pQ8f$I#v  
account balance                                账户余额 }3-`e3  
account for                                       对……进行会计处理，核算；解释 T|5uywA|  
accounting                                        会计，会计学 l?HC-_Pbh  
accounting advisory serve                        会计咨询服务 1WI^RlWd(  
accounting firm                                 会计师事务所 ]zI*}(adu  
accounting information                      会计信息，会计资料 9zpOp-K6  
accounting period                             会计期间 |#B)`r8  
accounting policies                                   会计政策 $wk(4W8E  
accounting professional bodies                 会计职业组织，会计职业团体 HUel  
accounting records                                   会计记录 j<h0 `v  
accounting responsibility                           会计责任 ^>z+e"PQA  
accounting service                             会计服务 ?VyiR40-Cx  
accounting standards                                会计准则 [6nN]U~Y  
Accounting Standards for Business Enterprises       企业会计准则 /^`do3a}  
accounting system                             会计系统 p)~EG=p  
accounting treatment                                会计处理 c >xHaA:V  
accuracy                                    准确性，精确性 TR:4$92:H  
additional audit procedures                      追加审计程序 U \F ?{/  
addressee                                         收件人，收信人 Qo80u?*  
Administration of State-owned Assets  (the～)     国有资产管理局 F*y7 4j,  
administrative laws and regulations                 行政法规 z/pxZB~"  
adverse impact                                 不利影响，负面影响 =3GgfU5k  
adverse opinion                                反对意见 d;).| .}P  
advisory group                                  咨询组，顾问组 Yb'%
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agency fee                                        代理费，代理费用 O/oLQoH  
aggregate                                          总计，合计为…… so@ijl4{ Z  
alternation of document and record                 变造文件和记录 x, 'KI?TyQ  
alternative audit procedures                      替代审计程序，备选审计程序 @680.+Kw  
amend                                              修改，修订 :7s2M  
amortisation                                      摊销 gbFHH,@  
analytical capacity                             分析能力 |sAl k,8s  
analytical procedures                               分析性程序 ZD4:'m`T/  
annual financial statements                        年度会计报表，年度财务报表 W'v o?  
appendix                                          附录，附表 O 2+taB  
applicable                                         适用的 IG!(q%Gf  
applicable laws and regulations                 适用的法规 <{z-<D
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application systems                                  应用系统 K>#QC  
apply consistently                              一贯地执行，一贯地实施 c(s: f@ 1  
appropriate                                       适当的，合适的； es\Fn#?O  
征用，挪用 Hr*xAx  
appropriate authorization                          适当的授权 >ni0:^vp  
appropriateness of audit evidence                    审计证据的适当性  ixB"6O  
approval                                    批准，核准 c']m5q39'  
assertion                                    (会计报表上的)认定；确认 +]e) :J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Rvd'uIJ  
asset                                                 资产，财产 (b7',:_U7  
asset restructuring                             资产重组 c+ aTO"  
assignment of duties                                 职责的划分 b\UE+\a&  
assistant                                     助理，助理人员 {-hu""x>  
associated company                                 联属公司，联营公司 Dp?lg
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association                                        联合，结合；协会，社团 ~b6c:db3  
assumption                                       假设，假定 WA#y&  
at a given date                                         在某一特定时日 |Pv)&'B"  
attestation                                         鉴证，公证 GFvLd:p` [  
attestation service                             鉴证服务 Rvy Cc!d  
audit adjustment                                审计调整 r(g#3i4Q  
audit areas                                        审计领域 m-Qy6"eW  
audit conclusion                                审计结论 ZSLvr-
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audit effectiveness                             审计效果 GGsAisF"N  
audit efficiency                                  审计效率 Y"TrF(C  
audit engagement letter                      审计业务约定书 }eSrJgF4M  
audit evidence                                          审计证据 SgQ(#y|vV  
audit fee                                    审计费 QvlVjDIy  
audit files                                          审计档案 #`%V/#YK  
audit findings                                     审计中发现的事项 Ys<z%  
audit implementation stage                        审计实施阶段 1
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audit mark                                        审计标识 tV2o9!N4  
audit materiality                                 审计重要性 oKPG0iM:  
audit method                                     审计方法 %kuUQ%W1  
audit objective                                         审计目标，审计目的 ?2K~']\S  
audit of financial statements                      会计报表审计，财务报表审计 IB^vEY!`6_  
audit opinion                                     审计意见 -=qHwcId  
audit period                                      被审计期间，被审计年度 }-p-(  
audit plan                                          审计计划 -` 1)y
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audit planning                                    编制审计计划，制定审计计划，审计计划 %]o/p_<  
audit planning stage                                  审计计划阶段 O{EbL5p  
audit procedure                                审计程序 .+5;AtN  
audit programme                               审计程序表，具体审计计划 {]O.?Yru?  
audit report                                       审计报告 ov1#BeQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BuOe'$F 0t  
audit report with a qualified opinion                 有保留意见的审计报告 %Ybr5 $_  
audit report with an adverse opinion                否定意见的审计报告 S"@@BQ#mf  
audit report with dual dates                      双重日期审计报告 HC| ]Au  
audit reporting stage                                 审计报告阶段 b6@0?_n  
audit responsibility                                   审计责任 zRB LkrC  
audit results                                      审计结果 g+-^6UG  
audit risk                                          审计风险 ~oRT@E
 
audit sampling                                          审计抽样 N"zl7.E  
audit sampling techniques                         审计抽样方法，审计抽样技术 p@wtT"Y  
audit strategies                                  审计策略 _!%
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audit summary                                         审计总结，审计小结 Q!h+1fb  
audit team                                         审计小组 9jllW[`2F  
audit test                                    审计测试 2>m"CG  
audit trail                                          审计轨迹 SGpe\P]k  
audit work                                        审计工作 }'h\;8y  
audit working paper                                 审计工作底稿 a@#<qf8g  
audited financial statement                        审计会计报表，已审计财务报表 )#,a'~w  
Auditing Guidelines (the～)                      审计规范指南 e/$M6l$Q*4  
auditing standards                             审计准则 od*#)   
audit-oriented working paper                          (审计)业务类工作底稿 iAXF;'|W  
authorisation                                     授权 eH%
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authorisation of transaction                       交易的授权 k-sBf Jy\  
availability                                         可获得性 Sy^@v%P'A  
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balance                                      余额；差额；平衡 \(U|&  
balance sheet                                    资产负债表 <@;bxSUx  
bank                                                 银行 /1.gv~`+  
bank account                                    银行账户，银行户头 3(1UIu  
bank statement                                 银行对账单 PrF('PH7i  
barter transaction                              易货交易，以物换物交易 x#t?`  
basis of audit                                    审计依据 sfsK[c5bm  
basis of preparation                                (会计报表的)编制基础 #y1M1Og  
book of account                               账目，账簿 pe VzF'F  
borrowing                                         借款，贷款，借债 J$&2GAi  
branch                                              分支，分支机构，分店 ^%qQ)>I=j  
brought forward                                (账户余额等的)承上年，承上期，承上页 i GNZC{  
budget                                              预算 /km0[M  
building                                      建筑物；大楼 u89Q2\z~"M  
business conditions                                  业务情况，经营情况 dDl_Pyg4K  
business licence                               (企业等的)营业执照 1 JZhcfG  
business relation                                业务关系 3C2~heO>|  
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