[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 [G/q*a:K  
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审计词汇英汉对照 {.N" 6P  
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ability to continue as a going concern               持续经营能力 F6T@YSP  
acceptability                                     可接受性，可接受程度 Dk|<&uVV  
acceptable level of detection risk                     检查风险的可接受水平 V 'Gi2gNaP  
acceptance of engagement                       接受委托 eB:obz  
accepting the engagement for the first time              首次接受委托 C.{*|#&GAt  
access to asset                                         对资产的接触  ->-  
according to                                     根据，依据，依照 U/M(4H3>H  
account balance                                账户余额 RGGP6SDc  
account for                                       对……进行会计处理，核算；解释 <?P UF,  
accounting                                        会计，会计学 $}S5&  
accounting advisory serve                        会计咨询服务 VwoCRq*  
accounting firm                                 会计师事务所 v&U'%1|  
accounting information                      会计信息，会计资料 S\Qh#yFT  
accounting period                             会计期间 {MKq Yl{  
accounting policies                                   会计政策 YtNoYOB  
accounting professional bodies                 会计职业组织，会计职业团体 gU/\'~HG  
accounting records                                   会计记录 %2<chq  
accounting responsibility                           会计责任 sHe:h XG'  
accounting service                             会计服务 BNg\;2r  
accounting standards                                会计准则 Z{/C4" F  
Accounting Standards for Business Enterprises       企业会计准则 5cP]  
accounting system                             会计系统 [^W4%S  
accounting treatment                                会计处理 0x0.[1mB  
accuracy                                    准确性，精确性 n(a7%Hx2  
additional audit procedures                      追加审计程序 U<eVLfSij  
addressee                                         收件人，收信人 hX=+%^c%_A  
Administration of State-owned Assets  (the～)     国有资产管理局 <27B*C M  
administrative laws and regulations                 行政法规 -(>x@];r0  
adverse impact                                 不利影响，负面影响 Z>a_vC  
adverse opinion                                反对意见 VVJhQbP  
advisory group                                  咨询组，顾问组  71Ssk|L
 
agency fee                                        代理费，代理费用 (@M=
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aggregate                                          总计，合计为…… LaJc;Jt$  
alternation of document and record                 变造文件和记录 Ydmz!CEu  
alternative audit procedures                      替代审计程序，备选审计程序 mCtuyGY  
amend                                              修改，修订 i,ku91T  
amortisation                                      摊销
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analytical capacity                             分析能力 P-No;/!B#  
analytical procedures                               分析性程序 QA.B.U7!  
annual financial statements                        年度会计报表，年度财务报表 YjS|Ht->  
appendix                                          附录，附表 s.KJYP  
applicable                                         适用的 F& H~JJ  
applicable laws and regulations                 适用的法规 gSu+]N  
application systems                                  应用系统 }tx~y-QQ  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； (7}v}3/  
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appropriate authorization                          适当的授权 nA
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appropriateness of audit evidence                    审计证据的适当性 -H.;73Kb[  
approval                                    批准，核准 )sB`!:~HjP  
assertion                                    (会计报表上的)认定；确认 a|5GC pp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pWps-e  
asset                                                 资产，财产 ^gkyi/z  
asset restructuring                             资产重组 b]RnCu"  
assignment of duties                                 职责的划分 V* fDvr0  
assistant                                     助理，助理人员 3 %dbfT j  
associated company                                 联属公司，联营公司 ClVMZ  
association                                        联合，结合；协会，社团 BD=;4SLT  
assumption                                       假设，假定 ,i*^fpF`F"  
at a given date                                         在某一特定时日 s&y  
attestation                                         鉴证，公证 MkJL9eG  
attestation service                             鉴证服务 wC=IN  
audit adjustment                                审计调整 ,)GCg@7B  
audit areas                                        审计领域 jKI+-s  
audit conclusion                                审计结论 9z_Gf]J~  
audit effectiveness                             审计效果  G!OD7:  
audit efficiency                                  审计效率 orzdq  
audit engagement letter                      审计业务约定书 d-N<VVcy\  
audit evidence                                          审计证据 K~,,xsy,G&  
audit fee                                    审计费 S~/iHXm  
audit files                                          审计档案 ~z|
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audit findings                                     审计中发现的事项 )CdglPK  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 9KXp0Q?-$  
audit materiality                                 审计重要性 hUA3(!0)  
audit method                                     审计方法 Di-"y,[  
audit objective                                         审计目标，审计目的 Q:-H UbB  
audit of financial statements                      会计报表审计，财务报表审计 _7$j>xX  
audit opinion                                     审计意见 sur2Mw(M"  
audit period                                      被审计期间，被审计年度 {,s:vPoiA  
audit plan                                          审计计划 lrq !}\aX  
audit planning                                    编制审计计划，制定审计计划，审计计划 VWfrcSZg6M  
audit planning stage                                  审计计划阶段 mL6/NSSz  
audit procedure                                审计程序 L?9Vz&8]  
audit programme                               审计程序表，具体审计计划 8% 1h
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audit report                                       审计报告 tinN$o Xy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,~G _3Oz  
audit report with a qualified opinion                 有保留意见的审计报告 f RrHWE+  
audit report with an adverse opinion                否定意见的审计报告 hH[JY(V  
audit report with dual dates                      双重日期审计报告 Z"!C  
audit reporting stage                                 审计报告阶段 7BI0g@$Nn]  
audit responsibility                                   审计责任 V!},a@>p  
audit results                                      审计结果 |UR.7rOV  
audit risk                                          审计风险 1 uXtBk6  
audit sampling                                          审计抽样 }E/L:  
audit sampling techniques                         审计抽样方法，审计抽样技术 XkdNWR0  
audit strategies                                  审计策略 sL&u%7>Re  
audit summary                                         审计总结，审计小结 ZklidHL');  
audit team                                         审计小组 m"x~Fjvd  
audit test                                    审计测试 2s6Vy  
audit trail                                          审计轨迹 ZibHT:n  
audit work                                        审计工作 mH8s'F  
audit working paper                                 审计工作底稿 wEDU*}~  
audited financial statement                        审计会计报表，已审计财务报表 lc5NC;JR  
Auditing Guidelines (the～)                      审计规范指南 3tLh{S?uJ  
auditing standards                             审计准则 Y =`3L  
audit-oriented working paper                          (审计)业务类工作底稿 eyAg\uuih  
authorisation                                     授权 u5R^++  
authorisation of transaction                       交易的授权 |{oKhC^yG  
availability                                         可获得性 2_F`ILCML  
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balance                                      余额；差额；平衡 *$l8H [  
balance sheet                                    资产负债表 bJBx~  
bank                                                 银行 )Fm  
bank account                                    银行账户，银行户头 z6{0\#'K  
bank statement                                 银行对账单 %0u7pk  
barter transaction                              易货交易，以物换物交易 0IA '8_K  
basis of audit                                    审计依据 slQKkx \Dn  
basis of preparation                                (会计报表的)编制基础  K8ThZY%  
book of account                               账目，账簿  dc5B#  
borrowing                                         借款，贷款，借债 7<1Y%|x`  
branch                                              分支，分支机构，分店 8g0& (9<)  
brought forward                                (账户余额等的)承上年，承上期，承上页 gJF;yW4  
budget                                              预算 HE(U0<9c  
building                                      建筑物；大楼 R jAeN#,?  
business conditions                                  业务情况，经营情况 TR%?U/_4;r  
business licence                               (企业等的)营业执照 %pg*oX1VK6  
business relation                                业务关系 KR522YW  
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