[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 `bW0Va N  
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审计词汇英汉对照 `h<>_zpjY  
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ability to continue as a going concern               持续经营能力 vWjHHw  
acceptability                                     可接受性，可接受程度 @^nE^;  
acceptable level of detection risk                     检查风险的可接受水平 n\u3$nGL1`  
acceptance of engagement                       接受委托 yXBWu=w3`O  
accepting the engagement for the first time              首次接受委托 =Q4Wr0y><]  
access to asset                                         对资产的接触 r=<1*u  
according to                                     根据，依据，依照 Nl9
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account balance                                账户余额 pf#~|n#t  
account for                                       对……进行会计处理，核算；解释 ##'uekSJ  
accounting                                        会计，会计学 O;m[  
accounting advisory serve                        会计咨询服务 @m9dB P  
accounting firm                                 会计师事务所 Wo6C0Z3g}  
accounting information                      会计信息，会计资料 :+%Yul  
accounting period                             会计期间   ,<U  
accounting policies                                   会计政策 |j}%"wOh  
accounting professional bodies                 会计职业组织，会计职业团体 q1Ehl S  
accounting records                                   会计记录 wPaM
YxO/  
accounting responsibility                           会计责任 :xC1Ka%~  
accounting service                             会计服务 O[ z-K K<  
accounting standards                                会计准则 vxXrVPU3  
Accounting Standards for Business Enterprises       企业会计准则 ltOsl-OpR  
accounting system                             会计系统 LNM#\fb  
accounting treatment                                会计处理 IQ5'4zQg=  
accuracy                                    准确性，精确性 |]]Rp  
additional audit procedures                      追加审计程序 2E@g#:3  
addressee                                         收件人，收信人 A4Tjfc,rx9  
Administration of State-owned Assets  (the～)     国有资产管理局 pI}6AAs}Z  
administrative laws and regulations                 行政法规 fn Pej?f:  
adverse impact                                 不利影响，负面影响 d%#5roR4<  
adverse opinion                                反对意见 {emym$we
 
advisory group                                  咨询组，顾问组 TCK<IZKLqK  
agency fee                                        代理费，代理费用 T5>'q;jM  
aggregate                                          总计，合计为…… !XT2'6nu  
alternation of document and record                 变造文件和记录 (4C_Ft*~j  
alternative audit procedures                      替代审计程序，备选审计程序 HA~BXxa/  
amend                                              修改，修订 p s_o:*$l  
amortisation                                      摊销 pW-aX)\DR  
analytical capacity                             分析能力 W&e}*   
analytical procedures                               分析性程序 $pj;CoPm  
annual financial statements                        年度会计报表，年度财务报表 5
3l!$#o  
appendix                                          附录，附表 i:
x<Vi  
applicable                                         适用的 6<{SbE|G{  
applicable laws and regulations                 适用的法规 jKp79].  
application systems                                  应用系统 j9*5Kj  
apply consistently                              一贯地执行，一贯地实施 kD#hfYs)i  
appropriate                                       适当的，合适的； MR.c?P?0Q  
征用，挪用 $8fJDN  
appropriate authorization                          适当的授权 (gb vInZ  
appropriateness of audit evidence                    审计证据的适当性 0>U7]wZKc  
approval                                    批准，核准 'J_6SD  
assertion                                    (会计报表上的)认定；确认 .r \g]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }=s64O9j  
asset                                                 资产，财产 E6clVa  
asset restructuring                             资产重组 i=\`
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assignment of duties                                 职责的划分 @c;:D`\p1C  
assistant                                     助理，助理人员 B=|m._OL]n  
associated company                                 联属公司，联营公司 oe{,-<yck  
association                                        联合，结合；协会，社团 ( gF{S*`  
assumption                                       假设，假定 .CEl{fofj  
at a given date                                         在某一特定时日 73kI%nNB  
attestation                                         鉴证，公证 Df=Xbf>jt9  
attestation service                             鉴证服务 7-4S'rq+  
audit adjustment                                审计调整 Y9y'` }+  
audit areas                                        审计领域 @'JA3V}  
audit conclusion                                审计结论 nOq`Cwh9  
audit effectiveness                             审计效果 KWH:tFL.  
audit efficiency                                  审计效率 D9higsN  
audit engagement letter                      审计业务约定书 b:W x[+  
audit evidence                                          审计证据 -~&T0dt~  
audit fee                                    审计费 q82yh&  
audit files                                          审计档案 mZ#h p}\.  
audit findings                                     审计中发现的事项 s@pIcNvx  
audit implementation stage                        审计实施阶段 RpU.v `
 
audit mark                                        审计标识 l vfplA  
audit materiality                                 审计重要性 lBNB8c0e"{  
audit method                                     审计方法 }c ERCS\t  
audit objective                                         审计目标，审计目的 !]=S A &  
audit of financial statements                      会计报表审计，财务报表审计 b2UqN]{  
audit opinion                                     审计意见 Ex4)R2c*  
audit period                                      被审计期间，被审计年度 Sj
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audit plan                                          审计计划 [}Y_O*C !  
audit planning                                    编制审计计划，制定审计计划，审计计划 #P;vc{ Iq  
audit planning stage                                  审计计划阶段 pU[5f5_  
audit procedure                                审计程序 yrFl,/8&G  
audit programme                               审计程序表，具体审计计划 e6_`  
audit report                                       审计报告 k1Sr7|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,*g.?q@W2  
audit report with a qualified opinion                 有保留意见的审计报告 &eWnS~hJ  
audit report with an adverse opinion                否定意见的审计报告 SfUbjs@a  
audit report with dual dates                      双重日期审计报告 c!J|vRA5  
audit reporting stage                                 审计报告阶段 jF|LPWl  
audit responsibility                                   审计责任 %(izKJl q  
audit results                                      审计结果 </23* n]  
audit risk                                          审计风险 UaM&/K9  
audit sampling                                          审计抽样 8W}rSv+  
audit sampling techniques                         审计抽样方法，审计抽样技术 |snWO0iF  
audit strategies                                  审计策略 mjJ/rx{kbw  
audit summary                                         审计总结，审计小结 W>J1JaO  
audit team                                         审计小组 ?xb2jZ/0X  
audit test                                    审计测试 7nk3^$|  
audit trail                                          审计轨迹 |jyD@Q,4  
audit work                                        审计工作 pzcof#2  
audit working paper                                 审计工作底稿 #
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audited financial statement                        审计会计报表，已审计财务报表 gwN y
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Auditing Guidelines (the～)                      审计规范指南 T,5(JP(h3  
auditing standards                             审计准则 u~\ NL{  
audit-oriented working paper                          (审计)业务类工作底稿 T)*tCp]  
authorisation                                     授权 Jp +h''t  
authorisation of transaction                       交易的授权 nVGWJ3  
availability                                         可获得性 9[Xe|5?c  
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balance                                      余额；差额；平衡 [A#>G 4a<  
balance sheet                                    资产负债表 JeU1r-i  
bank                                                 银行 ~ ve  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 4\(|V fy  
barter transaction                              易货交易，以物换物交易 "In$|A\?E  
basis of audit                                    审计依据 #An_RU 6h  
basis of preparation                                (会计报表的)编制基础 ANXN.V  
book of account                               账目，账簿 @S?D }myD  
borrowing                                         借款，贷款，借债 89a`WV@}  
branch                                              分支，分支机构，分店 l8RKwECdPn  
brought forward                                (账户余额等的)承上年，承上期，承上页 qaEWK0  
budget                                              预算 W>m#Mz  
building                                      建筑物；大楼  4B'-tV  
business conditions                                  业务情况，经营情况 ./Wi(p{F  
business licence                               (企业等的)营业执照 SOQR(UT  
business relation                                业务关系 ^LAdN8Cbb  
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