[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 CbPCj.MH  
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审计词汇英汉对照 ;/tZsE{  
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A b-Fv vA  
lIR0jgP@z  
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ability to continue as a going concern               持续经营能力 ?t;>]Wo;  
acceptability                                     可接受性，可接受程度 "F_o%!l  
acceptable level of detection risk                     检查风险的可接受水平 ?l\1n,!:8  
acceptance of engagement                       接受委托 #bRr|`  
accepting the engagement for the first time              首次接受委托 f1eY2UtWQ  
access to asset                                         对资产的接触 JtB"Dh  
according to                                     根据，依据，依照 z^(6>U ?  
account balance                                账户余额 t:A,p
T3  
account for                                       对……进行会计处理，核算；解释 >Hh8K<@NL  
accounting                                        会计，会计学 -KzU''  
accounting advisory serve                        会计咨询服务 \)?mIwo7~  
accounting firm                                 会计师事务所 {sn:Lj0  
accounting information                      会计信息，会计资料 - 0t  
accounting period                             会计期间 3,`.$   
accounting policies                                   会计政策 Rg:3}T`~n  
accounting professional bodies                 会计职业组织，会计职业团体 k:?+75?$  
accounting records                                   会计记录 *~p~IX{  
accounting responsibility                           会计责任 !83x,*O  
accounting service                             会计服务
i&cH  
accounting standards                                会计准则 {HgW9N(  
Accounting Standards for Business Enterprises       企业会计准则 ZqI.n4:9  
accounting system                             会计系统 D+ki2UVt&  
accounting treatment                                会计处理 qF9rY)ifm  
accuracy                                    准确性，精确性 |=OO$z;q|  
additional audit procedures                      追加审计程序 P1PP#>E-2  
addressee                                         收件人，收信人 zs+[Aco)  
Administration of State-owned Assets  (the～)     国有资产管理局 6{O#!o*g  
administrative laws and regulations                 行政法规 jgiP2k[Xom  
adverse impact                                 不利影响，负面影响 wp/u*g  
adverse opinion                                反对意见 H>AzxhX[n  
advisory group                                  咨询组，顾问组 x,9fO A  
agency fee                                        代理费，代理费用 cQ4TYr;?  
aggregate                                          总计，合计为…… uj.~/W1,!  
alternation of document and record                 变造文件和记录 K;2]c3T  
alternative audit procedures                      替代审计程序，备选审计程序 TO\%F}m(  
amend                                              修改，修订 gto@o\&=  
amortisation                                      摊销 C,C=W]G  
analytical capacity                             分析能力 e O,  
analytical procedures                               分析性程序 qZ!1>`B  
annual financial statements                        年度会计报表，年度财务报表 r#{r]q_E*  
appendix                                          附录，附表 $s2-O!P?  
applicable                                         适用的 rT`D@ I  
applicable laws and regulations                 适用的法规 {Y5h*BD>  
application systems                                  应用系统 !$q1m@K1  
apply consistently                              一贯地执行，一贯地实施 vcB+h;x  
appropriate                                       适当的，合适的； 1fbd/-h  
征用，挪用 MDkIaz\U  
appropriate authorization                          适当的授权 .js4
)$W^  
appropriateness of audit evidence                    审计证据的适当性 ,5\:\e0H  
approval                                    批准，核准 ;F&wGe  
assertion                                    (会计报表上的)认定；确认 %EPqJ(T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YY
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asset                                                 资产，财产 Q^Ln`zMe  
asset restructuring                             资产重组 nf< <]iHf  
assignment of duties                                 职责的划分 hp(n;(OR  
assistant                                     助理，助理人员 >qA5   
associated company                                 联属公司，联营公司 {nQ}t }B  
association                                        联合，结合；协会，社团 _ED1".&#f  
assumption                                       假设，假定 @C=, >+D  
at a given date                                         在某一特定时日 GS{:7%=j  
attestation                                         鉴证，公证 7YbI|~  
attestation service                             鉴证服务 XA])< dZ  
audit adjustment                                审计调整 f}4c#x  
audit areas                                        审计领域 &QOob)  
audit conclusion                                审计结论 $52Te3n  
audit effectiveness                             审计效果 sF;1)7]Pq  
audit efficiency                                  审计效率 1at$_\{.(  
audit engagement letter                      审计业务约定书 [Hdk=p  
audit evidence                                          审计证据 ^&uWAQohL  
audit fee                                    审计费 [
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audit files                                          审计档案 \3q{E",\>@  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 >Z^7=5
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audit mark                                        审计标识 'OGOT0(  
audit materiality                                 审计重要性 EpGe'S  
audit method                                     审计方法 {s8''+Q#(-  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 3Gn2@`GC  
audit opinion                                     审计意见 We#*.nr{3Z  
audit period                                      被审计期间，被审计年度 9[N'HpQ3  
audit plan                                          审计计划 SU# S'  
audit planning                                    编制审计计划，制定审计计划，审计计划 M;MD-|
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audit planning stage                                  审计计划阶段 G%YD2<V  
audit procedure                                审计程序 =Ak>2  
audit programme                               审计程序表，具体审计计划 JXj`  
audit report                                       审计报告 r"fu{4aX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :yT~.AK}>1  
audit report with a qualified opinion                 有保留意见的审计报告 9r1pdG_C@  
audit report with an adverse opinion                否定意见的审计报告 -lL*
WA`  
audit report with dual dates                      双重日期审计报告 9+QLcb  
audit reporting stage                                 审计报告阶段 qe(X5?#;  
audit responsibility                                   审计责任 w]yLdfi!  
audit results                                      审计结果 |ry;'[ *  
audit risk                                          审计风险 ~73"AWlp  
audit sampling                                          审计抽样 wX 41R]pF  
audit sampling techniques                         审计抽样方法，审计抽样技术 $ O!f*l
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audit strategies                                  审计策略 k9 *0xukJ  
audit summary                                         审计总结，审计小结 lRt8{GFy  
audit team                                         审计小组 EZP2Bb5g  
audit test                                    审计测试 QHs=Zh
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audit trail                                          审计轨迹 Rl5}W\&  
audit work                                        审计工作 hQGZrZK#  
audit working paper                                 审计工作底稿 n]Dq  
audited financial statement                        审计会计报表，已审计财务报表 *7*g! km  
Auditing Guidelines (the～)                      审计规范指南 <i`EP/
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auditing standards                             审计准则 y6*i/3  
audit-oriented working paper                          (审计)业务类工作底稿 ^J% w[F E  
authorisation                                     授权 SgXXitg9+  
authorisation of transaction                       交易的授权 0^
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availability                                         可获得性 }Pb!u9_  
B A v2 _A
 
balance                                      余额；差额；平衡 n;rOH[P  
balance sheet                                    资产负债表 _ux6SIyp`  
bank                                                 银行 ==FzkRA)  
bank account                                    银行账户，银行户头 BC
$In!  
bank statement                                 银行对账单 VDnAQ[T@d  
barter transaction                              易货交易，以物换物交易 KktTR`W  
basis of audit                                    审计依据 WZ&#O#(eO`  
basis of preparation                                (会计报表的)编制基础 3al5Vu2:  
book of account                               账目，账簿 CKBi-q FH  
borrowing                                         借款，贷款，借债 c7r
YG]  
branch                                              分支，分支机构，分店 n@mUQ6  
brought forward                                (账户余额等的)承上年，承上期，承上页 J"83S*2(j  
budget                                              预算 0>e>G(4(8  
building                                      建筑物；大楼 [2\`Wh:%P  
business conditions                                  业务情况，经营情况 :&:>sd(QD  
business licence                               (企业等的)营业执照 v>R.M"f  
business relation                                业务关系 vY;Lc  
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