[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 }PTV] q%  
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审计词汇英汉对照 BauU{:Sh  
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ability to continue as a going concern               持续经营能力 T5a*z}L5  
acceptability                                     可接受性，可接受程度 o2<#s)GpY  
acceptable level of detection risk                     检查风险的可接受水平 jv&*uYm  
acceptance of engagement                       接受委托 M#(+c_(r  
accepting the engagement for the first time              首次接受委托 J8mdoVt  
access to asset                                         对资产的接触 "g$IP9?U  
according to                                     根据，依据，依照 +
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account balance                                账户余额 n{6G"t:^l  
account for                                       对……进行会计处理，核算；解释 ` ,SiA-3*  
accounting                                        会计，会计学 'Lu__NfN  
accounting advisory serve                        会计咨询服务 PLK3v4kVM!  
accounting firm                                 会计师事务所 j~!X;PV3  
accounting information                      会计信息，会计资料 &mb{.=  
accounting period                             会计期间 293M\5:  
accounting policies                                   会计政策 Lhqz\o  
accounting professional bodies                 会计职业组织，会计职业团体 @Y1s$,=xB  
accounting records                                   会计记录 8F'x=lIO  
accounting responsibility                           会计责任 yu;P +G  
accounting service                             会计服务 J+`VujWT  
accounting standards                                会计准则 8ji_#og  
Accounting Standards for Business Enterprises       企业会计准则 ~]QHk?[wc  
accounting system                             会计系统 hEp(A8g)bQ  
accounting treatment                                会计处理 @3zg=?3  
accuracy                                    准确性，精确性 rk #sy$  
additional audit procedures                      追加审计程序 -3Hy*1A.  
addressee                                         收件人，收信人 _H5o'>=  
Administration of State-owned Assets  (the～)     国有资产管理局 MdvcnaCG  
administrative laws and regulations                 行政法规 6_FE4RR[  
adverse impact                                 不利影响，负面影响 ZzSz%z_sE  
adverse opinion                                反对意见 u:=7l  
advisory group                                  咨询组，顾问组 B

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agency fee                                        代理费，代理费用 ))"6ern  
aggregate                                          总计，合计为…… C#Na &m  
alternation of document and record                 变造文件和记录 +mn,F};  
alternative audit procedures                      替代审计程序，备选审计程序 N<XNTf  
amend                                              修改，修订 ~^1{B
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amortisation                                      摊销 " thdPZ  
analytical capacity                             分析能力 -4 SY=NC_  
analytical procedures                               分析性程序 [5SD_dN  
annual financial statements                        年度会计报表，年度财务报表 )r jiY%F$  
appendix                                          附录，附表 _no*k?o*  
applicable                                         适用的 MB]<Dyj,  
applicable laws and regulations                 适用的法规 NA~V
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application systems                                  应用系统 ]?!mS[X  
apply consistently                              一贯地执行，一贯地实施 eS~LF.^Jw  
appropriate                                       适当的，合适的； ?`PvL!'  
征用，挪用 ,^\2P$rT  
appropriate authorization                          适当的授权 =,6z4" )  
appropriateness of audit evidence                    审计证据的适当性 ^G}47(  
approval                                    批准，核准 ;EP :
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assertion                                    (会计报表上的)认定；确认 H" 3fT0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }khV'6"'|  
asset                                                 资产，财产 ` 2V19
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asset restructuring                             资产重组 vVFy*#I#_[  
assignment of duties                                 职责的划分 62ws/8d6f  
assistant                                     助理，助理人员 ddJe=PUb  
associated company                                 联属公司，联营公司 <+?7H\b  
association                                        联合，结合；协会，社团 ]
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assumption                                       假设，假定 D$I5z
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at a given date                                         在某一特定时日 n<z[J=I  
attestation                                         鉴证，公证 9 a!$z!.  
attestation service                             鉴证服务 H[U!%Z  
audit adjustment                                审计调整 fof
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audit areas                                        审计领域 GLeK'0Q@  
audit conclusion                                审计结论 z`f( $t[  
audit effectiveness                             审计效果 #_^Lb]jkM  
audit efficiency                                  审计效率 >I-RGW'A  
audit engagement letter                      审计业务约定书 ;;6uw\6 O  
audit evidence                                          审计证据 N_W}*2(  
audit fee                                    审计费 RC7]'4o  
audit files                                          审计档案 #W4dkCd(pF  
audit findings                                     审计中发现的事项 2fn&#kw/  
audit implementation stage                        审计实施阶段 3z{?_;bR  
audit mark                                        审计标识 s %j_H  
audit materiality                                 审计重要性 nxnv,AZG  
audit method                                     审计方法 iJ1"at  
audit objective                                         审计目标，审计目的 "K6&dk jY  
audit of financial statements                      会计报表审计，财务报表审计 N"Zt47(  
audit opinion                                     审计意见 $_"'&zQ'  
audit period                                      被审计期间，被审计年度 )rn*iJ.e8  
audit plan                                          审计计划 _E@2ZnD2  
audit planning                                    编制审计计划，制定审计计划，审计计划 rWa2pO  
audit planning stage                                  审计计划阶段 yerg=,$_i  
audit procedure                                审计程序 {?}E^5Z*g  
audit programme                               审计程序表，具体审计计划 R3gdLa.  
audit report                                       审计报告  ]hk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w0rRSD4S8B  
audit report with a qualified opinion                 有保留意见的审计报告 6t[+pL\b  
audit report with an adverse opinion                否定意见的审计报告 5q3JI  
audit report with dual dates                      双重日期审计报告 lb4Pcdj  
audit reporting stage                                 审计报告阶段 {Aw#?#GPW  
audit responsibility                                   审计责任 v_+{'F  
audit results                                      审计结果 Yvw(tj5_5  
audit risk                                          审计风险 q
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audit sampling                                          审计抽样 GfoLae  
audit sampling techniques                         审计抽样方法，审计抽样技术 [1g8*j~L  
audit strategies                                  审计策略 bzBEX mC  
audit summary                                         审计总结，审计小结 BC&S>#\  
audit team                                         审计小组 .o(fe\KHf  
audit test                                    审计测试 LDgrR[  
audit trail                                          审计轨迹 89pEfl j2  
audit work                                        审计工作 \A 2r]  
audit working paper                                 审计工作底稿 V_:1EBzz  
audited financial statement                        审计会计报表，已审计财务报表 ,w<S|#W~+  
Auditing Guidelines (the～)                      审计规范指南 ]b2pG'  
auditing standards                             审计准则 :~"CuB/  
audit-oriented working paper                          (审计)业务类工作底稿 !;q&NHco  
authorisation                                     授权 h\fjBDU^  
authorisation of transaction                       交易的授权 +~m46eI  
availability                                         可获得性 ?~BC#B\>o  
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balance                                      余额；差额；平衡 sBj(Qd  
balance sheet                                    资产负债表 }
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bank                                                 银行 2VmNZ{<  
bank account                                    银行账户，银行户头 'N (:@]4N  
bank statement                                 银行对账单 Q{sH3Y#l  
barter transaction                              易货交易，以物换物交易 W <9T0sZ  
basis of audit                                    审计依据 6M @[B|Q(  
basis of preparation                                (会计报表的)编制基础 T0wW<_jh  
book of account                               账目，账簿 W9 GxXPA  
borrowing                                         借款，贷款，借债 k+# %DK  
branch                                              分支，分支机构，分店 \=VtHu92=  
brought forward                                (账户余额等的)承上年，承上期，承上页 -;s|  
budget                                              预算 b|l:fT?&  
building                                      建筑物；大楼 0fb2;&pUa  
business conditions                                  业务情况，经营情况 Yg]-wQrH  
business licence                               (企业等的)营业执照 `06;   
business relation                                业务关系 M8MRoA6F  
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