[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 x:6c@2  
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审计词汇英汉对照 3`TD>6rs  
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ability to continue as a going concern               持续经营能力 >/4N:=.h  
acceptability                                     可接受性，可接受程度 ]Zz.n5c  
acceptable level of detection risk                     检查风险的可接受水平 ,rS?^"h9  
acceptance of engagement                       接受委托 1{AK=H')  
accepting the engagement for the first time              首次接受委托 o/6VOX  
access to asset                                         对资产的接触 :>y;*x0w  
according to                                     根据，依据，依照 VTa%  
account balance                                账户余额 IG Ax+3V  
account for                                       对……进行会计处理，核算；解释 aH?+^f"D  
accounting                                        会计，会计学 +ag_w}  
accounting advisory serve                        会计咨询服务 L++qMRk9  
accounting firm                                 会计师事务所 wJZuJ(  
accounting information                      会计信息，会计资料 @h9QfJ_f  
accounting period                             会计期间 ALQ
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accounting policies                                   会计政策 tv_&PIu]L  
accounting professional bodies                 会计职业组织，会计职业团体 *M^<oG  
accounting records                                   会计记录 7^7Jh&b)/  
accounting responsibility                           会计责任 br X[-  
accounting service                             会计服务 1\a.o[g3e  
accounting standards                                会计准则 FeZ
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Accounting Standards for Business Enterprises       企业会计准则 tZG l^mA"g  
accounting system                             会计系统 MD^,"!A  
accounting treatment                                会计处理 !z1\#|>  
accuracy                                    准确性，精确性 x5|^p=  
additional audit procedures                      追加审计程序 \U3v5|Q  
addressee                                         收件人，收信人 2?{'(iay  
Administration of State-owned Assets  (the～)     国有资产管理局 GC~nr-O  
administrative laws and regulations                 行政法规 q BIekQT  
adverse impact                                 不利影响，负面影响 8 iTB  
adverse opinion                                反对意见 4.p:$/G TS  
advisory group                                  咨询组，顾问组 N
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agency fee                                        代理费，代理费用 ,{;*b v  
aggregate                                          总计，合计为…… $J):yhFs e  
alternation of document and record                 变造文件和记录 pMJm@f  
alternative audit procedures                      替代审计程序，备选审计程序 6e8 gFQ"w2  
amend                                              修改，修订 iu?gZVyka  
amortisation                                      摊销 Eq%f`Qg+1E  
analytical capacity                             分析能力 wB bCGU  
analytical procedures                               分析性程序 &f}w&k2yj  
annual financial statements                        年度会计报表，年度财务报表 P{x6e/  
appendix                                          附录，附表 "BVp37m;?  
applicable                                         适用的 fDlo L  
applicable laws and regulations                 适用的法规 t#xfso`4o  
application systems                                  应用系统 ~yt7L,OQ
 
apply consistently                              一贯地执行，一贯地实施  l 5 ]  
appropriate                                       适当的，合适的； Cv@)tb  
征用，挪用 !B92W  
appropriate authorization                          适当的授权 ]}kw'&   
appropriateness of audit evidence                    审计证据的适当性 pztfm'  
approval                                    批准，核准 Y]7503J  
assertion                                    (会计报表上的)认定；确认 `8S3Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Wb>;L@jB7  
asset                                                 资产，财产 q|:wzdmNZ  
asset restructuring                             资产重组 L9<\vJ
 
assignment of duties                                 职责的划分 
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assistant                                     助理，助理人员 1Au+X3  
associated company                                 联属公司，联营公司 R +U$;r8l  
association                                        联合，结合；协会，社团 :w-:B^VB  
assumption                                       假设，假定 )o<^6Ic%7  
at a given date                                         在某一特定时日 x5CMP%}d  
attestation                                         鉴证，公证 sQJGwZ7  
attestation service                             鉴证服务 |j-ng;  
audit adjustment                                审计调整 KIi:5Y  
audit areas                                        审计领域 *`rfD*  
audit conclusion                                审计结论 ,/%'""`w  
audit effectiveness                             审计效果 @({=~ W^  
audit efficiency                                  审计效率 E%DT;1  
audit engagement letter                      审计业务约定书 9|lLce$  
audit evidence                                          审计证据 Lg~C:BNF  
audit fee                                    审计费 l

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audit files                                          审计档案 yQ$]`hr;  
audit findings                                     审计中发现的事项 c-PZG|<C[  
audit implementation stage                        审计实施阶段 P6O\\,B1A  
audit mark                                        审计标识 n0!2-Q5U)h  
audit materiality                                 审计重要性 3C<G8*4);/  
audit method                                     审计方法 J jm={+@+  
audit objective                                         审计目标，审计目的 Ix6\5}.c9  
audit of financial statements                      会计报表审计，财务报表审计 ^;'8yE/  
audit opinion                                     审计意见 e M Hz/;I  
audit period                                      被审计期间，被审计年度 pY@QR? F\  
audit plan                                          审计计划 ; Y[D#Ja-  
audit planning                                    编制审计计划，制定审计计划，审计计划 m$_b\^we  
audit planning stage                                  审计计划阶段 ) $_1U!z  
audit procedure                                审计程序 MqB
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audit programme                               审计程序表，具体审计计划 TIxOMYy  
audit report                                       审计报告 \yu7,v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :09NZ !!  
audit report with a qualified opinion                 有保留意见的审计报告 .}/8]  
audit report with an adverse opinion                否定意见的审计报告 *V%"q|L8  
audit report with dual dates                      双重日期审计报告 y^,QM[&  
audit reporting stage                                 审计报告阶段 s*[ I"iE  
audit responsibility                                   审计责任 mf3,V|>[\  
audit results                                      审计结果 $3PDe  
audit risk                                          审计风险 W-l+%T!  
audit sampling                                          审计抽样 #|ts1lD#ah  
audit sampling techniques                         审计抽样方法，审计抽样技术 =T,Q7Dh  
audit strategies                                  审计策略 8W{M}>;[9  
audit summary                                         审计总结，审计小结 O-X(8<~H=  
audit team                                         审计小组 Q(]m1\a  
audit test                                    审计测试 k9f|R*LM  
audit trail                                          审计轨迹 0-S.G38{  
audit work                                        审计工作 7H 5VzV  
audit working paper                                 审计工作底稿 v>#Njgo  
audited financial statement                        审计会计报表，已审计财务报表 yAryw{(  
Auditing Guidelines (the～)                      审计规范指南 fJ[ ^_,O  
auditing standards                             审计准则 YD'gyP4  
audit-oriented working paper                          (审计)业务类工作底稿 fwv^dEe  
authorisation                                     授权 %*}rLn"?  
authorisation of transaction                       交易的授权 `z\hQ%1!F  
availability                                         可获得性 hN M8H  
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balance                                      余额；差额；平衡 V!+iq*Z|=  
balance sheet                                    资产负债表 r=5S0  
bank                                                 银行 Ik$$Tn&;  
bank account                                    银行账户，银行户头 eO <N/?t  
bank statement                                 银行对账单 ?@9v+Am!  
barter transaction                              易货交易，以物换物交易 D,}bTwRb-  
basis of audit                                    审计依据 wn5OgXxG<  
basis of preparation                                (会计报表的)编制基础 BV B2$&eJ  
book of account                               账目，账簿 h(HpeN%`#  
borrowing                                         借款，贷款，借债 /"8e,  
branch                                              分支，分支机构，分店 (s,&,I=@  
brought forward                                (账户余额等的)承上年，承上期，承上页 .DhI3'Jrl  
budget                                              预算 x.*^dM@V  
building                                      建筑物；大楼 B18BwY  
business conditions                                  业务情况，经营情况 N:)x67
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business licence                               (企业等的)营业执照 7.hBc;%2u  
business relation                                业务关系 d\JaYizp  
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