[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 smHQ'4x9  
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审计词汇英汉对照 na_Wp^;  
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ability to continue as a going concern               持续经营能力 ,D\}DJ`)C  
acceptability                                     可接受性，可接受程度 M2LW[ z  
acceptable level of detection risk                     检查风险的可接受水平 !&pk^VFl+  
acceptance of engagement                       接受委托 `_(N(dm  
accepting the engagement for the first time              首次接受委托 `: 9n ]xP  
access to asset                                         对资产的接触 Tfw5i,{  
according to                                     根据，依据，依照 %FLe@.Ep{D  
account balance                                账户余额 fhmBKeFdV  
account for                                       对……进行会计处理，核算；解释 spma\,o  
accounting                                        会计，会计学 SbH} cu8  
accounting advisory serve                        会计咨询服务 -gpHg  
accounting firm                                 会计师事务所 iwI}  
accounting information                      会计信息，会计资料 (>`S{L C>s  
accounting period                             会计期间 ek`6 Uf  
accounting policies                                   会计政策 'W/AYF^5  
accounting professional bodies                 会计职业组织，会计职业团体 Nzl`mx16  
accounting records                                   会计记录 x/IAc6H~_8  
accounting responsibility                           会计责任 60r0O5=|Fl  
accounting service                             会计服务 '3 JVUHn  
accounting standards                                会计准则 @-.Tgpe@a  
Accounting Standards for Business Enterprises       企业会计准则 1HUe8m[#3  
accounting system                             会计系统 }UqL2KXi4  
accounting treatment                                会计处理 E+~
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accuracy                                    准确性，精确性 56H~MnX  
additional audit procedures                      追加审计程序 "MgTfUIiyD  
addressee                                         收件人，收信人 z;\,
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Administration of State-owned Assets  (the～)     国有资产管理局 RM#.-gW   
administrative laws and regulations                 行政法规 pXK-,7-  
adverse impact                                 不利影响，负面影响 X F?"G<2  
adverse opinion                                反对意见 L<p.2[3  
advisory group                                  咨询组，顾问组 9Rb tFwbn  
agency fee                                        代理费，代理费用 \{ff7_mLo  
aggregate                                          总计，合计为…… e%^PVi  
alternation of document and record                 变造文件和记录 4_ kg/  
alternative audit procedures                      替代审计程序，备选审计程序 u>[hLXuB  
amend                                              修改，修订
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amortisation                                      摊销 As(6E}{S  
analytical capacity                             分析能力 z 9~|Su  
analytical procedures                               分析性程序 y~Vl0f;  
annual financial statements                        年度会计报表，年度财务报表 GW0e=Y=LR  
appendix                                          附录，附表 (*Q8!"D^6  
applicable                                         适用的 J['i  
applicable laws and regulations                 适用的法规 T.q7~ba*  
application systems                                  应用系统 vGD D  
apply consistently                              一贯地执行，一贯地实施 q=
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appropriate                                       适当的，合适的； wa
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征用，挪用 -S 0dr8E  
appropriate authorization                          适当的授权 =qS\+  
appropriateness of audit evidence                    审计证据的适当性 _p0G8  
approval                                    批准，核准 \6vr)1~N>  
assertion                                    (会计报表上的)认定；确认 2]+f<Z[/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d#:7V%]dp  
asset                                                 资产，财产 DxxY<OkN  
asset restructuring                             资产重组 D}nIF7r2N  
assignment of duties                                 职责的划分 j
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assistant                                     助理，助理人员 %h&F  
associated company                                 联属公司，联营公司 6gB;m$:fV  
association                                        联合，结合；协会，社团 }nMp.7b  
assumption                                       假设，假定 @MfZP~T+  
at a given date                                         在某一特定时日 2(2
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attestation                                         鉴证，公证 g.COKA  
attestation service                             鉴证服务
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audit adjustment                                审计调整 8Wx7%@^O  
audit areas                                        审计领域 `bjPOA(g  
audit conclusion                                审计结论 A<[BR*n  
audit effectiveness                             审计效果 Jf@~/!m}'  
audit efficiency                                  审计效率 i=\`
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audit engagement letter                      审计业务约定书 @c;:D`\p1C  
audit evidence                                          审计证据 imZ"4HnPP  
audit fee                                    审计费 cR!Mn$m  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 YeV
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audit implementation stage                        审计实施阶段 .CEl{fofj  
audit mark                                        审计标识 |I s"ov  
audit materiality                                 审计重要性 &'W ~~ir  
audit method                                     审计方法 zj7?2  
audit objective                                         审计目标，审计目的 #B hcW"@  
audit of financial statements                      会计报表审计，财务报表审计 ^) 5*?8#  
audit opinion                                     审计意见 6yedl0@wa!  
audit period                                      被审计期间，被审计年度 6kdcFcV-]  
audit plan                                          审计计划 f|&,SI?  
audit planning                                    编制审计计划，制定审计计划，审计计划 FXFyF*w2  
audit planning stage                                  审计计划阶段 TH? wXd\  
audit procedure                                审计程序 5V^+;
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audit programme                               审计程序表，具体审计计划 Y`x54_32  
audit report                                       审计报告 Z3)l5JG)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MMI7FlfY  
audit report with a qualified opinion                 有保留意见的审计报告 K`25G_Y3@  
audit report with an adverse opinion                否定意见的审计报告 XA$Z7_gu3  
audit report with dual dates                      双重日期审计报告 2 P=c1;  
audit reporting stage                                 审计报告阶段 *)2&gQ&%+  
audit responsibility                                   审计责任 YMSA[hm  
audit results                                      审计结果 8u401ddg  
audit risk                                          审计风险 k365.nc  
audit sampling                                          审计抽样 16p$>a<6  
audit sampling techniques                         审计抽样方法，审计抽样技术 d4h, +OU
 
audit strategies                                  审计策略 ;L
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audit summary                                         审计总结，审计小结 Q+O3Wgjy  
audit team                                         审计小组 /kAu&}  
audit test                                    审计测试 $YmD;  
audit trail                                          审计轨迹 L0Fhjbc  
audit work                                        审计工作 %Tn0r|K  
audit working paper                                 审计工作底稿 },2mIit(  
audited financial statement                        审计会计报表，已审计财务报表 C>?`1d@  
Auditing Guidelines (the～)                      审计规范指南 8mCL3F  
auditing standards                             审计准则 DKjkO5R\  
audit-oriented working paper                          (审计)业务类工作底稿 !1:364  
authorisation                                     授权 
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authorisation of transaction                       交易的授权 "uz}`G~O
 
availability                                         可获得性 8?L7h\)-  
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balance                                      余额；差额；平衡 9Okb)K95  
balance sheet                                    资产负债表 o771q}?&`  
bank                                                 银行 0V5 RZ`.  
bank account                                    银行账户，银行户头 P(1bd"Q  
bank statement                                 银行对账单 *uLlf'qU]  
barter transaction                              易货交易，以物换物交易 J&xH"U  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 eQ}o;vJ N  
book of account                               账目，账簿 A&
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borrowing                                         借款，贷款，借债 tr]=q9  
branch                                              分支，分支机构，分店 .H,wdzg)  
brought forward                                (账户余额等的)承上年，承上期，承上页 QsaaA MGY  
budget                                              预算 Hd1e9Q,:|  
building                                      建筑物；大楼 Z|FWQ8gZ4m  
business conditions                                  业务情况，经营情况 6S;-fj  
business licence                               (企业等的)营业执照 D3^Yc:[_@  
business relation                                业务关系 50:$km\  
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