[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 vf?m6CMU!  
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审计词汇英汉对照 #.}&6ZP  
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ability to continue as a going concern               持续经营能力 1F2(MKOo!  
acceptability                                     可接受性，可接受程度 KlwBoC/{K  
acceptable level of detection risk                     检查风险的可接受水平 rXGaav9  
acceptance of engagement                       接受委托 FB~IO#E8W  
accepting the engagement for the first time              首次接受委托 AQ"r
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access to asset                                         对资产的接触 kk
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according to                                     根据，依据，依照 FA%BzU5^  
account balance                                账户余额 A4L.bBl  
account for                                       对……进行会计处理，核算；解释 \/Zo*/  
accounting                                        会计，会计学 56Lt "Z F  
accounting advisory serve                        会计咨询服务 #K>Ue>hx  
accounting firm                                 会计师事务所 H5gcP1 1r  
accounting information                      会计信息，会计资料 1)-VlQK p  
accounting period                             会计期间 [|YuT:Cp  
accounting policies                                   会计政策 !i{5m c\  
accounting professional bodies                 会计职业组织，会计职业团体 WZbRR.TxO  
accounting records                                   会计记录 =$kS
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accounting responsibility                           会计责任 |gGD3H  
accounting service                             会计服务 qs (L2'7/  
accounting standards                                会计准则 RS{ E|  
Accounting Standards for Business Enterprises       企业会计准则 B|AIl+y  
accounting system                             会计系统 7u%OYt D E  
accounting treatment                                会计处理 cdL0<J b,  
accuracy                                    准确性，精确性 .z,`{-7U  
additional audit procedures                      追加审计程序 immf\
 
addressee                                         收件人，收信人 r,GgMk  
Administration of State-owned Assets  (the～)     国有资产管理局 >+[{m<Eq  
administrative laws and regulations                 行政法规 Nqj5,9 *c  
adverse impact                                 不利影响，负面影响 BDi+*8  
adverse opinion                                反对意见 }%,LV]rGEZ  
advisory group                                  咨询组，顾问组 'L%)B-,n  
agency fee                                        代理费，代理费用 8(-N;<Ef2  
aggregate                                          总计，合计为…… Ht~YSQ~:y  
alternation of document and record                 变造文件和记录 EuD$^#  
alternative audit procedures                      替代审计程序，备选审计程序 #<w2xR]:  
amend                                              修改，修订 GkdxwuRw  
amortisation                                      摊销 =d
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analytical capacity                             分析能力 pf&SIG  
analytical procedures                               分析性程序 (6)X Fp&  
annual financial statements                        年度会计报表，年度财务报表 )},/=#C0  
appendix                                          附录，附表 cMAY8$  
applicable                                         适用的 ~2XiKY;W?  
applicable laws and regulations                 适用的法规 _E^ !,Wz  
application systems                                  应用系统 C^ ~[b o  
apply consistently                              一贯地执行，一贯地实施 P[P]oT.N  
appropriate                                       适当的，合适的； ^QTkre  
征用，挪用 RWGAxq`9f  
appropriate authorization                          适当的授权 pm*i!3g'  
appropriateness of audit evidence                    审计证据的适当性 - SCFWc  
approval                                    批准，核准 B}d)e_uLj  
assertion                                    (会计报表上的)认定；确认 QLH6N mk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B,{Q[  
asset                                                 资产，财产 69``j{Z+  
asset restructuring                             资产重组 ;E\e.R  
assignment of duties                                 职责的划分 KC-@2,c9V  
assistant                                     助理，助理人员 ru*} lDJ  
associated company                                 联属公司，联营公司 3T
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association                                        联合，结合；协会，社团 O6\t_.  
assumption                                       假设，假定 h]
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at a given date                                         在某一特定时日 q{Gf@  
attestation                                         鉴证，公证 {MmK:C  
attestation service                             鉴证服务 SKSI\]Cc  
audit adjustment                                审计调整 EvDg{M}  
audit areas                                        审计领域 t&(\A,ch %  
audit conclusion                                审计结论 D^H4]
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audit effectiveness                             审计效果 Y:5Gp8Vi  
audit efficiency                                  审计效率 '# J/e0o@  
audit engagement letter                      审计业务约定书 {mB &xz:b  
audit evidence                                          审计证据 &jF[f4:7  
audit fee                                    审计费 ' "o2;J)7  
audit files                                          审计档案 iaQ3mk#  
audit findings                                     审计中发现的事项 |\h<!xR  
audit implementation stage                        审计实施阶段 od]1:8OF  
audit mark                                        审计标识 +(o]E3  
audit materiality                                 审计重要性 
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audit method                                     审计方法 5[rA>g~  
audit objective                                         审计目标，审计目的 7V;wCm#b  
audit of financial statements                      会计报表审计，财务报表审计 ]=sGLd^)E  
audit opinion                                     审计意见 c8
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audit period                                      被审计期间，被审计年度 EceD\}  
audit plan                                          审计计划 '<hgc  
audit planning                                    编制审计计划，制定审计计划，审计计划 G\H|\i  
audit planning stage                                  审计计划阶段 Jn q}SUev  
audit procedure                                审计程序 1(m[L=H5>  
audit programme                               审计程序表，具体审计计划 _!E/em  
audit report                                       审计报告 )E=~ _`XO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2@$`xPg   
audit report with a qualified opinion                 有保留意见的审计报告 Xwk_QFv3  
audit report with an adverse opinion                否定意见的审计报告 rPoq~p
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audit report with dual dates                      双重日期审计报告  ~&Y%yN^  
audit reporting stage                                 审计报告阶段 @DCw(.k*
 
audit responsibility                                   审计责任  k(3FT%p  
audit results                                      审计结果 N/
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audit risk                                          审计风险 Z oQPvs7_  
audit sampling                                          审计抽样 >I*uo.OF  
audit sampling techniques                         审计抽样方法，审计抽样技术 r>7Dg~)V  
audit strategies                                  审计策略 S1d{! ` 3  
audit summary                                         审计总结，审计小结 kk7M$)>d  
audit team                                         审计小组 {~~'

 
audit test                                    审计测试 ](sT,'  
audit trail                                          审计轨迹 V=5v7Y3(j  
audit work                                        审计工作 +>o} R?xj  
audit working paper                                 审计工作底稿 4lF?s\W:  
audited financial statement                        审计会计报表，已审计财务报表 G}gmkp]
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Auditing Guidelines (the～)                      审计规范指南 [[vbw)u   
auditing standards                             审计准则 T Ue=Yj  
audit-oriented working paper                          (审计)业务类工作底稿 DzG$\%G2R}  
authorisation                                     授权 )W$@phY(I  
authorisation of transaction                       交易的授权 'jd fUB  
availability                                         可获得性 h<IPV'1  
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balance                                      余额；差额；平衡 DeRC_ [  
balance sheet                                    资产负债表 Tyt1a>!qA  
bank                                                 银行 jmh$6 N% F  
bank account                                    银行账户，银行户头 6Bn%7ZBv  
bank statement                                 银行对账单 qb7ur;  
barter transaction                              易货交易，以物换物交易 dpI! {'"M  
basis of audit                                    审计依据 ^WmP,Xf#  
basis of preparation                                (会计报表的)编制基础 C:<TJ  
book of account                               账目，账簿 w2o5+G=  
borrowing                                         借款，贷款，借债 gqQ"'SRw  
branch                                              分支，分支机构，分店 zUd{9B$  
brought forward                                (账户余额等的)承上年，承上期，承上页 tk,Vp3p  
budget                                              预算 *S{fyYyM  
building                                      建筑物；大楼 p+O,C{^f  
business conditions                                  业务情况，经营情况 Y8%*S%yO  
business licence                               (企业等的)营业执照 s2iL5N|"Q  
business relation                                业务关系 '"o&BmF  
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