[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 cH%#qE3  
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审计词汇英汉对照 G_a//[p  
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ability to continue as a going concern               持续经营能力 %XGwQB$zk8  
acceptability                                     可接受性，可接受程度 F?2(U\k#  
acceptable level of detection risk                     检查风险的可接受水平 kM>0>fkjE  
acceptance of engagement                       接受委托 }vBk,ED  
accepting the engagement for the first time              首次接受委托 Zab5"JR  
access to asset                                         对资产的接触 \~ O6S`,  
according to                                     根据，依据，依照 cWIX!tc8  
account balance                                账户余额 pE >~F  
account for                                       对……进行会计处理，核算；解释 :HhLc'1Jw  
accounting                                        会计，会计学 }x% ;y]S  
accounting advisory serve                        会计咨询服务 RW 23lRA6  
accounting firm                                 会计师事务所 nIVP h99  
accounting information                      会计信息，会计资料 Y604peUF  
accounting period                             会计期间 +) 2c\1  
accounting policies                                   会计政策 ^!^8]u<Q  
accounting professional bodies                 会计职业组织，会计职业团体 +s&+G![  
accounting records                                   会计记录 (1\!6  
accounting responsibility                           会计责任 j6Acd~y\2  
accounting service                             会计服务 . (*V|&n  
accounting standards                                会计准则 Ni IX^&N1  
Accounting Standards for Business Enterprises       企业会计准则 G`E%uyjG$j  
accounting system                             会计系统 N3E Qq~lX  
accounting treatment                                会计处理 ehj&A+Ip  
accuracy                                    准确性，精确性 pLMki=.Ld  
additional audit procedures                      追加审计程序 "^~f.N  
addressee                                         收件人，收信人 F!zZIaB]  
Administration of State-owned Assets  (the～)     国有资产管理局 Y`lC4*g  
administrative laws and regulations                 行政法规 <;v{`@
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adverse impact                                 不利影响，负面影响 %,6@Uu#%6  
adverse opinion                                反对意见 (_<ruwV]`  
advisory group                                  咨询组，顾问组 !aLByMA  
agency fee                                        代理费，代理费用 #-e3m/>  
aggregate                                          总计，合计为…… *dUnP{6g  
alternation of document and record                 变造文件和记录 $2;YJjz(  
alternative audit procedures                      替代审计程序，备选审计程序 j q1qj9KZ  
amend                                              修改，修订 6 D!,vu  
amortisation                                      摊销 mRQ F5W6  
analytical capacity                             分析能力 y}#bCRy~.A  
analytical procedures                               分析性程序 nNBxT+3*i  
annual financial statements                        年度会计报表，年度财务报表 9J2%9,^  
appendix                                          附录，附表 LR9dQ=fHS  
applicable                                         适用的 i3(bg,  
applicable laws and regulations                 适用的法规 K}
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application systems                                  应用系统 3y 0`G8P'h  
apply consistently                              一贯地执行，一贯地实施 3=;iC6 `  
appropriate                                       适当的，合适的； &?zJ|7rh@|  
征用，挪用 b%|%Rek8  
appropriate authorization                          适当的授权 2"V?+Hhz  
appropriateness of audit evidence                    审计证据的适当性 I:mJWe   
approval                                    批准，核准 oX?2fu
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assertion                                    (会计报表上的)认定；确认 HnOp*FP
  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (qB$I\  
asset                                                 资产，财产 173/A=]  
asset restructuring                             资产重组 \>,{)j q;  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 }\ l5|Ft[!  
associated company                                 联属公司，联营公司 IybMO5Mwn  
association                                        联合，结合；协会，社团 fa<83<.D  
assumption                                       假设，假定 ~rn82an@G  
at a given date                                         在某一特定时日 zFQxW4G  
attestation                                         鉴证，公证 <(
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attestation service                             鉴证服务 q;B-np?U  
audit adjustment                                审计调整 299; N  
audit areas                                        审计领域 <M+ZlF-`  
audit conclusion                                审计结论 -Frx{3  
audit effectiveness                             审计效果 ,F:l?dfB\I  
audit efficiency                                  审计效率 yt_?4Hc"  
audit engagement letter                      审计业务约定书 W0gaOew(^  
audit evidence                                          审计证据 _CI!7%  
audit fee                                    审计费 6
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audit files                                          审计档案 7CwG(c/5  
audit findings                                     审计中发现的事项 ChmPO|2F  
audit implementation stage                        审计实施阶段 o*r\&!NIw  
audit mark                                        审计标识 ,gkxZ{Eh  
audit materiality                                 审计重要性 JrCm >0g  
audit method                                     审计方法 jsi\*5=9p<  
audit objective                                         审计目标，审计目的 Pf@8C{I  
audit of financial statements                      会计报表审计，财务报表审计 wU+ofj; +I  
audit opinion                                     审计意见 trgj]|?M  
audit period                                      被审计期间，被审计年度 ULQ*cW&;?  
audit plan                                          审计计划 % YU(,83(+  
audit planning                                    编制审计计划，制定审计计划，审计计划 )+cP8$n6L  
audit planning stage                                  审计计划阶段 Y Xn)?  
audit procedure                                审计程序 A")B<BK  
audit programme                               审计程序表，具体审计计划 Ij{{Z;o3  
audit report                                       审计报告 O`|'2x{[O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 atW;S99#  
audit report with a qualified opinion                 有保留意见的审计报告 H>_%ZXL  
audit report with an adverse opinion                否定意见的审计报告 r6MQ|@  
audit report with dual dates                      双重日期审计报告 ?~u"w OH'  
audit reporting stage                                 审计报告阶段 #
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audit responsibility                                   审计责任 = #ocp  
audit results                                      审计结果 T7!a@  
audit risk                                          审计风险 M}M.  
audit sampling                                          审计抽样 =_Qt&B)  
audit sampling techniques                         审计抽样方法，审计抽样技术 Mb?6c y[  
audit strategies                                  审计策略 2r[Q$GPM<  
audit summary                                         审计总结，审计小结 HOu<,9?>Q  
audit team                                         审计小组 \JN<"/  
audit test                                    审计测试 VA2%2g2n{  
audit trail                                          审计轨迹 9e8@0 ?0  
audit work                                        审计工作 Isoqs(Oi  
audit working paper                                 审计工作底稿 3-LO  
audited financial statement                        审计会计报表，已审计财务报表 $Ce`(/  
Auditing Guidelines (the～)                      审计规范指南 t{84ioJ"$  
auditing standards                             审计准则 QGLfZ vTT  
audit-oriented working paper                          (审计)业务类工作底稿 k)y0V:ZY]O  
authorisation                                     授权 9[$g;}w  
authorisation of transaction                       交易的授权 ,:;nq>
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availability                                         可获得性 DB%=/ \U  
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balance                                      余额；差额；平衡 |h6)p;`gc  
balance sheet                                    资产负债表 sV3/8W13  
bank                                                 银行 vbFY}  
bank account                                    银行账户，银行户头 .KRh59yg  
bank statement                                 银行对账单 o+6Y/6Xp@  
barter transaction                              易货交易，以物换物交易 1N:eM/a  
basis of audit                                    审计依据 O^sgUT1O  
basis of preparation                                (会计报表的)编制基础 ^B]M- XG  
book of account                               账目，账簿 /Q{Jf+>R>  
borrowing                                         借款，贷款，借债 OEZXV ;F  
branch                                              分支，分支机构，分店 ^R K[-tVV  
brought forward                                (账户余额等的)承上年，承上期，承上页 y . AN0  
budget                                              预算 -41L^Di\  
building                                      建筑物；大楼 r1F5&?{q  
business conditions                                  业务情况，经营情况 8
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business licence                               (企业等的)营业执照 C5;"mo-  
business relation                                业务关系 V3F2
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