[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 @_? 8I_\:  
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审计词汇英汉对照 ]K%D$x{+\  
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ability to continue as a going concern               持续经营能力 ^Cn_ ODjo  
acceptability                                     可接受性，可接受程度 wqp(E+&  
acceptable level of detection risk                     检查风险的可接受水平 .w)T2(  
acceptance of engagement                       接受委托 1I U*:Z;Rz  
accepting the engagement for the first time              首次接受委托 G$  Ii  
access to asset                                         对资产的接触 z(beT e  
according to                                     根据，依据，依照 }u'O<d~z?  
account balance                                账户余额 sJYs{Wm  
account for                                       对……进行会计处理，核算；解释 /J'dG %  
accounting                                        会计，会计学 @0rwvyE=+3  
accounting advisory serve                        会计咨询服务 ,6a }l;lv  
accounting firm                                 会计师事务所 N+NS\Y5  
accounting information                      会计信息，会计资料 _:l<4u!   
accounting period                             会计期间 c
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accounting policies                                   会计政策 .e2K\o  
accounting professional bodies                 会计职业组织，会计职业团体 evHKq}{  
accounting records                                   会计记录 y8\4TjS1  
accounting responsibility                           会计责任 yO09NQ 5u  
accounting service                             会计服务 oN
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accounting standards                                会计准则 9!|.b::  
Accounting Standards for Business Enterprises       企业会计准则 <S M%M?  
accounting system                             会计系统 x^]1m%  
accounting treatment                                会计处理 '^.}5be&  
accuracy                                    准确性，精确性 c9
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additional audit procedures                      追加审计程序 ^7% KS  
addressee                                         收件人，收信人 |/AY!Y3
 
Administration of State-owned Assets  (the～)     国有资产管理局 %+Khj@aX  
administrative laws and regulations                 行政法规 as| MB (  
adverse impact                                 不利影响，负面影响 ~0@+8%^>;  
adverse opinion                                反对意见 Fu!sw]6xx  
advisory group                                  咨询组，顾问组 VR_bX|  
agency fee                                        代理费，代理费用 @Y2&v956  
aggregate                                          总计，合计为…… })}-K7v1+  
alternation of document and record                 变造文件和记录 GPnSdGLC  
alternative audit procedures                      替代审计程序，备选审计程序 Cdd +I5~  
amend                                              修改，修订 {pNf &'  
amortisation                                      摊销 K|LS VN?K  
analytical capacity                             分析能力 u.sn"G-c  
analytical procedures                               分析性程序 c\pPwG  
annual financial statements                        年度会计报表，年度财务报表 .EUOKPK4W  
appendix                                          附录，附表 BpKgUwf;C  
applicable                                         适用的 k"2xyzt*  
applicable laws and regulations                 适用的法规 }nJG<rY  
application systems                                  应用系统 a<K@rgQ  
apply consistently                              一贯地执行，一贯地实施 /0H39]y!~  
appropriate                                       适当的，合适的； Ju7nvxC  
征用，挪用 
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appropriate authorization                          适当的授权 8o;9=.<<~u  
appropriateness of audit evidence                    审计证据的适当性 nfMQ3KP  
approval                                    批准，核准 SggS8$
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assertion                                    (会计报表上的)认定；确认 URD<KIN>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i3} ^j?jA2  
asset                                                 资产，财产 Lqv5"r7eV  
asset restructuring                             资产重组 U ]6Hml;l  
assignment of duties                                 职责的划分 UN}jpu<h  
assistant                                     助理，助理人员 T9+ ?A l  
associated company                                 联属公司，联营公司 ~IKPi==@,  
association                                        联合，结合；协会，社团 hOSkxdi*^  
assumption                                       假设，假定 RT)*H>|  
at a given date                                         在某一特定时日 Y@Kp'+t(!  
attestation                                         鉴证，公证 b%<i&YY#  
attestation service                             鉴证服务 Gm.n@U p  
audit adjustment                                审计调整 {^#62Y  
audit areas                                        审计领域 <j.bG 7  
audit conclusion                                审计结论 81|Xg5g)b  
audit effectiveness                             审计效果 {>cO&eiCt  
audit efficiency                                  审计效率 dEp?jJP$;  
audit engagement letter                      审计业务约定书 &` u<KKF6  
audit evidence                                          审计证据 #`mo 5  
audit fee                                    审计费 V4OhdcW{  
audit files                                          审计档案 Osdw\NNH~M  
audit findings                                     审计中发现的事项 ODH@/  
audit implementation stage                        审计实施阶段 y3K9rf  
audit mark                                        审计标识 /0mbG!Ac  
audit materiality                                 审计重要性 6 /Apdn1[  
audit method                                     审计方法 h+x"?^  
audit objective                                         审计目标，审计目的 ?1('s0s\,  
audit of financial statements                      会计报表审计，财务报表审计 oP".>g-.  
audit opinion                                     审计意见 +M6qbIO  
audit period                                      被审计期间，被审计年度 -zd*tujx  
audit plan                                          审计计划 zZ
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audit planning                                    编制审计计划，制定审计计划，审计计划 hb"t8_--c  
audit planning stage                                  审计计划阶段 :hG?} [-2  
audit procedure                                审计程序 J.
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audit programme                               审计程序表，具体审计计划 "Kz=ZC  
audit report                                       审计报告 d\dt}&S 5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e1X*}OI  
audit report with a qualified opinion                 有保留意见的审计报告 "}]1OL SV  
audit report with an adverse opinion                否定意见的审计报告 <m80e),~  
audit report with dual dates                      双重日期审计报告 u><gmp&  
audit reporting stage                                 审计报告阶段 vvLm9T
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audit responsibility                                   审计责任 hp}J_/+4n  
audit results                                      审计结果 ` =!&9o  
audit risk                                          审计风险 +!V*{<K  
audit sampling                                          审计抽样 +xwz .:::  
audit sampling techniques                         审计抽样方法，审计抽样技术 i =-zaboo  
audit strategies                                  审计策略 j3rBEQ,R  
audit summary                                         审计总结，审计小结 $LZf&q:\]*  
audit team                                         审计小组  XGEAcN  
audit test                                    审计测试 Nf>1`eP  
audit trail                                          审计轨迹 dvk?A$  
audit work                                        审计工作 8ltHR]v  
audit working paper                                 审计工作底稿 J56+eC(  
audited financial statement                        审计会计报表，已审计财务报表 a2*WZc
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Auditing Guidelines (the～)                      审计规范指南 Xz0jjO,  
auditing standards                             审计准则 =/"Of  
audit-oriented working paper                          (审计)业务类工作底稿 > '/G:\M>A  
authorisation                                     授权 WJZW5 Xt  
authorisation of transaction                       交易的授权 |8 h<Ls_  
availability                                         可获得性 pK#Ze/!  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 qu8i Jq  
bank                                                 银行 8f% @  
bank account                                    银行账户，银行户头 jNV2o  
bank statement                                 银行对账单 s@f4f__(]  
barter transaction                              易货交易，以物换物交易 _$By c(.c  
basis of audit                                    审计依据 )]!Ps` ,u  
basis of preparation                                (会计报表的)编制基础 wYhWR
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book of account                               账目，账簿 @<\f[Znt o  
borrowing                                         借款，贷款，借债 fEdQR->  
branch                                              分支，分支机构，分店 hZ.Sj~>7`  
brought forward                                (账户余额等的)承上年，承上期，承上页 r^&{0c&o  
budget                                              预算 'bkecC  
building                                      建筑物；大楼 ,-t3gc1~X  
business conditions                                  业务情况，经营情况 'Ol}nmJ'n  
business licence                               (企业等的)营业执照 __$IbF5  
business relation                                业务关系 fSl+;|K n  
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