[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 F+ %l= fs  
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审计词汇英汉对照 L'w]O -86  
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ability to continue as a going concern               持续经营能力 zpjE_|  
acceptability                                     可接受性，可接受程度 ~jzjJ&O&  
acceptable level of detection risk                     检查风险的可接受水平 V8#NXUg<!  
acceptance of engagement                       接受委托 K#Zv>x!to  
accepting the engagement for the first time              首次接受委托  C TKeY  
access to asset                                         对资产的接触 {&J~P&,k  
according to                                     根据，依据，依照 wXtp(YwlH  
account balance                                账户余额 2u$r
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account for                                       对……进行会计处理，核算；解释 W{c Z7$d  
accounting                                        会计，会计学 m(D+!I9  
accounting advisory serve                        会计咨询服务 K^ ALE  
accounting firm                                 会计师事务所 =*R6O,  
accounting information                      会计信息，会计资料 E\ls- (,  
accounting period                             会计期间 /+1(,S  
accounting policies                                   会计政策 3 W%j^nM  
accounting professional bodies                 会计职业组织，会计职业团体 mV^~  
accounting records                                   会计记录 BOWBD@y  
accounting responsibility                           会计责任 CXi[$nF3  
accounting service                             会计服务 5M/~|"xk  
accounting standards                                会计准则 loC~wm%Ql  
Accounting Standards for Business Enterprises       企业会计准则 W>5[_d  
accounting system                             会计系统 5+Ao.3Xn  
accounting treatment                                会计处理 }|%1LL^pB  
accuracy                                    准确性，精确性 &%%ix#iF  
additional audit procedures                      追加审计程序 |Sm/s;&c6  
addressee                                         收件人，收信人 #;f50j!r  
Administration of State-owned Assets  (the～)     国有资产管理局 AvP
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administrative laws and regulations                 行政法规 F0~<p[9Nx  
adverse impact                                 不利影响，负面影响 Mo5b @ [  
adverse opinion                                反对意见 MT7B'hd  
advisory group                                  咨询组，顾问组 PQp =bX,  
agency fee                                        代理费，代理费用 QIg'js$W  
aggregate                                          总计，合计为…… S+#|j  
alternation of document and record                 变造文件和记录 tcO{CI  
alternative audit procedures                      替代审计程序，备选审计程序 AVm+ 1  
amend                                              修改，修订 Z #T  
amortisation                                      摊销 B%tWi  
analytical capacity                             分析能力 p!5'#\^f  
analytical procedures                               分析性程序 gJCZ9{Nl  
annual financial statements                        年度会计报表，年度财务报表 ({Pjz;xM  
appendix                                          附录，附表 ^,,}2dsb>  
applicable                                         适用的 y/5GY,z%aL  
applicable laws and regulations                 适用的法规 ~d].<Be  
application systems                                  应用系统 Svb>s|D  
apply consistently                              一贯地执行，一贯地实施 #f< v%  
appropriate                                       适当的，合适的； NSBcYObX  
征用，挪用 >,E^ R`y  
appropriate authorization                          适当的授权 !-.GfI:q  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 !=A;?Kdq  
assertion                                    (会计报表上的)认定；确认 tU5uL.( O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {}$Zff  
asset                                                 资产，财产 z DU=2c4W9  
asset restructuring                             资产重组 ,uAp;"YJeV  
assignment of duties                                 职责的划分 z~ywFk}KGd  
assistant                                     助理，助理人员 _CfJKp)  
associated company                                 联属公司，联营公司 Dz Q  
association                                        联合，结合；协会，社团 DY 9]$h*y  
assumption                                       假设，假定 ]8}51y8  
at a given date                                         在某一特定时日 bMGn&6QiP[  
attestation                                         鉴证，公证 ~MBPN4r  
attestation service                             鉴证服务 4l+!Z,b  
audit adjustment                                审计调整 .] sJl  
audit areas                                        审计领域 wapSpSt  
audit conclusion                                审计结论 "4;nnq  
audit effectiveness                             审计效果 OQ7 `n<I<)  
audit efficiency                                  审计效率 ! 5NuFLOf  
audit engagement letter                      审计业务约定书 ZZ7qSyBs?  
audit evidence                                          审计证据 __2<v?\  
audit fee                                    审计费
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audit files                                          审计档案 w4vV#C4X  
audit findings                                     审计中发现的事项 Ps74SoD-  
audit implementation stage                        审计实施阶段 UXs)$  
audit mark                                        审计标识 Xv|=RNz  
audit materiality                                 审计重要性 TI8r/P? ]V  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 l6y}>]  
audit of financial statements                      会计报表审计，财务报表审计 XTo7fbW*  
audit opinion                                     审计意见 0]kKF<s  
audit period                                      被审计期间，被审计年度 QYboX
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audit plan                                          审计计划 b7Jxv7$e  
audit planning                                    编制审计计划，制定审计计划，审计计划 v6s,lC5qR  
audit planning stage                                  审计计划阶段 w
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audit procedure                                审计程序 w?8SQI,~X  
audit programme                               审计程序表，具体审计计划 l2qvYNMw  
audit report                                       审计报告 D]]wJQU2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @kqxN\DE  
audit report with a qualified opinion                 有保留意见的审计报告 !:^q_q4  
audit report with an adverse opinion                否定意见的审计报告 t/\
 
audit report with dual dates                      双重日期审计报告 {d'-1z"q  
audit reporting stage                                 审计报告阶段 _r*\ BM8y  
audit responsibility                                   审计责任 u3C_Xz  
audit results                                      审计结果 /{\ /e"5  
audit risk                                          审计风险 njF$1? )sq  
audit sampling                                          审计抽样 W &IG,7tr  
audit sampling techniques                         审计抽样方法，审计抽样技术 y %Q.(  
audit strategies                                  审计策略  ch8a  
audit summary                                         审计总结，审计小结 IHni1  
audit team                                         审计小组 3R3H+W0{
 
audit test                                    审计测试 W<r<K=`5P  
audit trail                                          审计轨迹 Zd6ik&S   
audit work                                        审计工作 ;:fW]5"R  
audit working paper                                 审计工作底稿 |QDoi[ *  
audited financial statement                        审计会计报表，已审计财务报表 5e/YEDP  
Auditing Guidelines (the～)                      审计规范指南 G}fBd  
auditing standards                             审计准则 n^Ca?|} ,  
audit-oriented working paper                          (审计)业务类工作底稿 YV<y-,Io  
authorisation                                     授权 Lwr's'ao.  
authorisation of transaction                       交易的授权 #$I@V4O;#  
availability                                         可获得性 HOR8Jwf:  
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balance                                      余额；差额；平衡 wlT8 |  
balance sheet                                    资产负债表 m
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bank                                                 银行 D%p*G5Bg3  
bank account                                    银行账户，银行户头 +;
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bank statement                                 银行对账单 kAQ(8xV  
barter transaction                              易货交易，以物换物交易 L"qJZU  
basis of audit                                    审计依据 1f`De`zXzr  
basis of preparation                                (会计报表的)编制基础 Y~WdN<g  
book of account                               账目，账簿 HIXAA?_eh=  
borrowing                                         借款，贷款，借债 Vxh39eW  
branch                                              分支，分支机构，分店 C\EIaLN<  
brought forward                                (账户余额等的)承上年，承上期，承上页 >R+-mP!nj  
budget                                              预算 j uA@"SG  
building                                      建筑物；大楼 ~U0%}Bbh  
business conditions                                  业务情况，经营情况 EtKq.<SJ  
business licence                               (企业等的)营业执照 _MBhwNBxZ  
business relation                                业务关系 9D T<  
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