[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 |g7h#F~  
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审计词汇英汉对照 F3Y>hs):7  
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ability to continue as a going concern               持续经营能力 VU/W~gb4"A  
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 KCk?)Qv  
acceptance of engagement                       接受委托 2\w=U,;(  
accepting the engagement for the first time              首次接受委托 )zXyV]xe  
access to asset                                         对资产的接触 lkfFAwnc  
according to                                     根据，依据，依照 |nEVOy>'  
account balance                                账户余额 {}pqxouE  
account for                                       对……进行会计处理，核算；解释 1qC:3 ;P  
accounting                                        会计，会计学 Z% ;4Ed  
accounting advisory serve                        会计咨询服务 |mk}@OEf  
accounting firm                                 会计师事务所 uit-Q5@~  
accounting information                      会计信息，会计资料 *|H
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accounting period                             会计期间 {F:v$ K  
accounting policies                                   会计政策 ~RXpz-Ye  
accounting professional bodies                 会计职业组织，会计职业团体  M_1Tx  
accounting records                                   会计记录 DLY
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accounting responsibility                           会计责任 u-
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accounting service                             会计服务 vSYKe  
accounting standards                                会计准则 Fd[h9 G  
Accounting Standards for Business Enterprises       企业会计准则 e(#IewKp  
accounting system                             会计系统 qd+[ShrhqZ  
accounting treatment                                会计处理 mY`]33??v  
accuracy                                    准确性，精确性 ( b%y$D  
additional audit procedures                      追加审计程序 &^IcL!t[  
addressee                                         收件人，收信人 z"K( bw6  
Administration of State-owned Assets  (the～)     国有资产管理局 ^ 6.lb\  
administrative laws and regulations                 行政法规 hRr1#'&  
adverse impact                                 不利影响，负面影响 WkaR{{nM  
adverse opinion                                反对意见 ^W"Q(sh  
advisory group                                  咨询组，顾问组 (a}
  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… ;:Z=%R$wJ  
alternation of document and record                 变造文件和记录 .H^P2tp  
alternative audit procedures                      替代审计程序，备选审计程序 lB!vF ~A&  
amend                                              修改，修订 hoR=%pC*  
amortisation                                      摊销 yIIET E  
analytical capacity                             分析能力 (
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analytical procedures                               分析性程序 14D7U/zer  
annual financial statements                        年度会计报表，年度财务报表 _IL2-c
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appendix                                          附录，附表 v'@b.R,  
applicable                                         适用的 ~pevU`}Uqc  
applicable laws and regulations                 适用的法规 g(<T u^F  
application systems                                  应用系统 NaA+/:  
apply consistently                              一贯地执行，一贯地实施 h/Hl?O8[  
appropriate                                       适当的，合适的； V I24+h'J  
征用，挪用 ESMG<vW&f  
appropriate authorization                          适当的授权 A/"}Y1#qX\  
appropriateness of audit evidence                    审计证据的适当性 voV:H[RD9  
approval                                    批准，核准 Vf0fT?/K  
assertion                                    (会计报表上的)认定；确认 _(6`{PWY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l>~`;W  
asset                                                 资产，财产 h}|6VJ@.  
asset restructuring                             资产重组 r!$'!lCR  
assignment of duties                                 职责的划分 85D^@{  
assistant                                     助理，助理人员 @8nLQh^  
associated company                                 联属公司，联营公司 PXosFz~  
association                                        联合，结合；协会，社团 e3eVvl5]  
assumption                                       假设，假定 ] *-;' *  
at a given date                                         在某一特定时日 t<
sNc8x  
attestation                                         鉴证，公证 SFn 3$ rh  
attestation service                             鉴证服务 ;cI#S%uvpn  
audit adjustment                                审计调整 uxOJ3  
audit areas                                        审计领域 I1)-,/nEjg  
audit conclusion                                审计结论 bar0{!Y"  
audit effectiveness                             审计效果 pp~3@_)b  
audit efficiency                                  审计效率 &$qF4B*  
audit engagement letter                      审计业务约定书 kG1;]1tT#  
audit evidence                                          审计证据 fw' r.  
audit fee                                    审计费 `l/:NF  
audit files                                          审计档案 ]U,CKJF%/  
audit findings                                     审计中发现的事项 gg-};0P-  
audit implementation stage                        审计实施阶段 >5;N64]!)  
audit mark                                        审计标识 ATXF,o1  
audit materiality                                 审计重要性 H`m:X,6}
 
audit method                                     审计方法 l"J*
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audit objective                                         审计目标，审计目的 yGiP[d|tRc  
audit of financial statements                      会计报表审计，财务报表审计 Yb[n{.%/g  
audit opinion                                     审计意见 QCOLC2I  
audit period                                      被审计期间，被审计年度 [ -ISR7D
  
audit plan                                          审计计划 QsF
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audit planning                                    编制审计计划，制定审计计划，审计计划 QjA&I ZEC  
audit planning stage                                  审计计划阶段 Q.,DZp   
audit procedure                                审计程序 e?V,fzg  
audit programme                               审计程序表，具体审计计划 RF_[?O)Q  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 {-@~Q.&}v  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 &%^K,Q"  
audit report with dual dates                      双重日期审计报告 AnNPTi  
audit reporting stage                                 审计报告阶段 Lt1U+o[ot  
audit responsibility                                   审计责任 -bypuMQ-p  
audit results                                      审计结果 ITyzs4"VV  
audit risk                                          审计风险 4`nqAX~'f  
audit sampling                                          审计抽样 ] cIu|bRO  
audit sampling techniques                         审计抽样方法，审计抽样技术 P##Z[$IJ3  
audit strategies                                  审计策略 ^7uX$  
audit summary                                         审计总结，审计小结 mD7}
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audit team                                         审计小组 (w +%=z"M  
audit test                                    审计测试 (ZV;$N-t  
audit trail                                          审计轨迹 |;P^clS3  
audit work                                        审计工作 ]pnYvXf>!  
audit working paper                                 审计工作底稿 Dl%?OG<  
audited financial statement                        审计会计报表，已审计财务报表 {XtoiI  
Auditing Guidelines (the～)                      审计规范指南 4O!E|/`wO  
auditing standards                             审计准则 9e~WK720=  
audit-oriented working paper                          (审计)业务类工作底稿 2M
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authorisation                                     授权 6xHi\L  
authorisation of transaction                       交易的授权 K;x~&G0=  
availability                                         可获得性 2F1ZAl  
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balance                                      余额；差额；平衡 EX:{EmaT  
balance sheet                                    资产负债表 !z MDP/V  
bank                                                 银行 +Hj/0pp  
bank account                                    银行账户，银行户头 wcZbmJ:  
bank statement                                 银行对账单 -Q$b7*"z(  
barter transaction                              易货交易，以物换物交易 HA!t$[_Ve  
basis of audit                                    审计依据 9? 2  
basis of preparation                                (会计报表的)编制基础 cZ|lCy^  
book of account                               账目，账簿 x=-0zV  
borrowing                                         借款，贷款，借债 IIxJ qGN:  
branch                                              分支，分支机构，分店 xuU x4,Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 tMFsA`ng  
budget                                              预算 QH~Jy*\+PX  
building                                      建筑物；大楼 WmNYO,>  
business conditions                                  业务情况，经营情况 Ky kSFB  
business licence                               (企业等的)营业执照 / b#q*x-b  
business relation                                业务关系 ]#zZWg zv  
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