[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 ${,eQ\  
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审计词汇英汉对照 uB"m!dL  
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ability to continue as a going concern               持续经营能力 [!efQap  
acceptability                                     可接受性，可接受程度 BQ)43Rr>  
acceptable level of detection risk                     检查风险的可接受水平 QjbPBk Q  
acceptance of engagement                       接受委托 ##ea-"m8  
accepting the engagement for the first time              首次接受委托 CPE F,,\  
access to asset                                         对资产的接触 a8P6-)W  
according to                                     根据，依据，依照 "T[jQr  
account balance                                账户余额 T>o# *{qn  
account for                                       对……进行会计处理，核算；解释 8=AKOOU7>  
accounting                                        会计，会计学 :2d9ZDyD  
accounting advisory serve                        会计咨询服务 5Cka."bQ  
accounting firm                                 会计师事务所 /s_$CSiB  
accounting information                      会计信息，会计资料 qz SI cI  
accounting period                             会计期间 }H^
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accounting policies                                   会计政策 #$)rwm.jW?  
accounting professional bodies                 会计职业组织，会计职业团体 =qQQ^`^F'~  
accounting records                                   会计记录 F=c_PQO  
accounting responsibility                           会计责任 ")buDU6_  
accounting service                             会计服务 n=MYv(Pp}  
accounting standards                                会计准则 k~F/Ho+R&  
Accounting Standards for Business Enterprises       企业会计准则 3goJ(XI  
accounting system                             会计系统 -iX!F~qS,  
accounting treatment                                会计处理 ,"R_ve  
accuracy                                    准确性，精确性 NistW+{<  
additional audit procedures                      追加审计程序 a{.n(M  
addressee                                         收件人，收信人 }#^F'%zf  
Administration of State-owned Assets  (the～)     国有资产管理局 d0,F'?.0|  
administrative laws and regulations                 行政法规 haK5Oe/cE  
adverse impact                                 不利影响，负面影响 @C)h;TR  
adverse opinion                                反对意见 x"T^> Q  
advisory group                                  咨询组，顾问组  kS9  
agency fee                                        代理费，代理费用 .H.v c_/  
aggregate                                          总计，合计为…… !+l, m8Hly  
alternation of document and record                 变造文件和记录 h /Nt
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alternative audit procedures                      替代审计程序，备选审计程序 \H12~=p`B  
amend                                              修改，修订 O,6!`\ND  
amortisation                                      摊销 >GR
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analytical capacity                             分析能力 s``L?9  
analytical procedures                               分析性程序 *r3vTgo$  
annual financial statements                        年度会计报表，年度财务报表 7QFEQ}  
appendix                                          附录，附表 j(2T,WM  
applicable                                         适用的 [AwE  
applicable laws and regulations                 适用的法规 AV! cCQ  
application systems                                  应用系统 =Ji:nEl]z  
apply consistently                              一贯地执行，一贯地实施 e/Y+S;a  
appropriate                                       适当的，合适的； C"WZsF^3  
征用，挪用 r"
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appropriate authorization                          适当的授权 zb$U'D_-f  
appropriateness of audit evidence                    审计证据的适当性 n\Nl2u& m  
approval                                    批准，核准 u9(AT>HxT  
assertion                                    (会计报表上的)认定；确认 rJwJ5U  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {}e IpK,+  
asset                                                 资产，财产 0<k!F3=  
asset restructuring                             资产重组 ks4 ,2f,2  
assignment of duties                                 职责的划分 WLb7 ]rCTp  
assistant                                     助理，助理人员 .m51/X&*n  
associated company                                 联属公司，联营公司 ,Fiiw  
association                                        联合，结合；协会，社团 sJ=B:3jS0  
assumption                                       假设，假定 (H^o8J   
at a given date                                         在某一特定时日 M$9h)3(B  
attestation                                         鉴证，公证 ^u{$$.&  
attestation service                             鉴证服务  5<poN)"  
audit adjustment                                审计调整 y 6<tV.  
audit areas                                        审计领域 \PJ89u0  
audit conclusion                                审计结论 !}?]&[N=  
audit effectiveness                             审计效果 L4%LE/t|e  
audit efficiency                                  审计效率 $la,_Sr  
audit engagement letter                      审计业务约定书 RqR X  
audit evidence                                          审计证据 C? S%fF  
audit fee                                    审计费 g=Jfp$*[  
audit files                                          审计档案 jT',+  
audit findings                                     审计中发现的事项 <D}k@M Z  
audit implementation stage                        审计实施阶段 Sq>UMfl&  
audit mark                                        审计标识 |Sm/Uq(c  
audit materiality                                 审计重要性 r9[J3t*({~  
audit method                                     审计方法 pz+#1=b]  
audit objective                                         审计目标，审计目的 wC~Uy%   
audit of financial statements                      会计报表审计，财务报表审计 Dlp::U*N'  
audit opinion                                     审计意见 J%'|IwA  
audit period                                      被审计期间，被审计年度 Lq.k?!D3uh  
audit plan                                          审计计划 PX]v"xf  
audit planning                                    编制审计计划，制定审计计划，审计计划 /2(F  
audit planning stage                                  审计计划阶段 A[MEtI=Q J  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 aoN[mV'  
audit report                                       审计报告 l"/Os_4O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]h
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audit report with a qualified opinion                 有保留意见的审计报告 J5wq}<8  
audit report with an adverse opinion                否定意见的审计报告 lKcnM3n  
audit report with dual dates                      双重日期审计报告 rcCMx"L=  
audit reporting stage                                 审计报告阶段 = 4L.  
audit responsibility                                   审计责任 q=U=Y n  
audit results                                      审计结果 ` fXcW)  
audit risk                                          审计风险 , {^g}d8  
audit sampling                                          审计抽样 TQE_zOa:  
audit sampling techniques                         审计抽样方法，审计抽样技术 (#~063N,#  
audit strategies                                  审计策略 *&s_u)b  
audit summary                                         审计总结，审计小结 uP:'e8  
audit team                                         审计小组 [/FIY!nC?  
audit test                                    审计测试 PYGHN T  
audit trail                                          审计轨迹 Gwe9< y  
audit work                                        审计工作 ZC"p^~U_e[  
audit working paper                                 审计工作底稿 K2JS2Y]  
audited financial statement                        审计会计报表，已审计财务报表 e8Jd*AKjb  
Auditing Guidelines (the～)                      审计规范指南 NeH^g0Q2,g  
auditing standards                             审计准则 V0>,Kxk  
audit-oriented working paper                          (审计)业务类工作底稿 zKo,B/Ke4  
authorisation                                     授权 X(~NpLR  
authorisation of transaction                       交易的授权 @xo9'M<l  
availability                                         可获得性 raCxHY  
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balance                                      余额；差额；平衡 _:J!  |'  
balance sheet                                    资产负债表 r?{tBju^  
bank                                                 银行 U:H*b{`TU  
bank account                                    银行账户，银行户头 eG.?s;J0  
bank statement                                 银行对账单 w5p+Yx=q  
barter transaction                              易货交易，以物换物交易 p4=^ UP  
basis of audit                                    审计依据 *`[LsG]ZF  
basis of preparation                                (会计报表的)编制基础 8WMC ~  
book of account                               账目，账簿 OvkYzI`  
borrowing                                         借款，贷款，借债 c(fwl`y!x  
branch                                              分支，分支机构，分店 ]'{<O3:7  
brought forward                                (账户余额等的)承上年，承上期，承上页 t2>Vj>U  
budget                                              预算 qbjRw!2?w  
building                                      建筑物；大楼 ! "Kg b;A
 
business conditions                                  业务情况，经营情况 }0: =)e  
business licence                               (企业等的)营业执照 =Z2sQQVS  
business relation                                业务关系 @<_4Nb  
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