[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 R?1i
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审计词汇英汉对照 * [iity  
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ability to continue as a going concern               持续经营能力 <L[T'ZE+  
acceptability                                     可接受性，可接受程度 9/@FAD
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acceptable level of detection risk                     检查风险的可接受水平 ]b5%?^Z#  
acceptance of engagement                       接受委托 #RCZA4>  
accepting the engagement for the first time              首次接受委托 {o Q(<&Aw  
access to asset                                         对资产的接触 PT 0Qzg  
according to                                     根据，依据，依照 &<\4q  
account balance                                账户余额 9Ba%=  
account for                                       对……进行会计处理，核算；解释 ;$E~ZT4p  
accounting                                        会计，会计学 LC~CPV'F  
accounting advisory serve                        会计咨询服务 ]<&
B BQ  
accounting firm                                 会计师事务所 ^K1~eb*K  
accounting information                      会计信息，会计资料 xkk@{}J\  
accounting period                             会计期间 ?uNTU U,  
accounting policies                                   会计政策 \;A50U|r  
accounting professional bodies                 会计职业组织，会计职业团体 #"3[f@|e  
accounting records                                   会计记录 ze#rYNvo/  
accounting responsibility                           会计责任 __oY:d(~  
accounting service                             会计服务 x9FLr}e  
accounting standards                                会计准则 GqmDDL1  
Accounting Standards for Business Enterprises       企业会计准则 2ID*U d*  
accounting system                             会计系统 M6o xtt4  
accounting treatment                                会计处理 =rf)yp-D  
accuracy                                    准确性，精确性 yBXkN&1=%;  
additional audit procedures                      追加审计程序 llTQ\7zP  
addressee                                         收件人，收信人 HM(bR"E  
Administration of State-owned Assets  (the～)     国有资产管理局 ,6y-.m7>  
administrative laws and regulations                 行政法规 *o:BoP=S  
adverse impact                                 不利影响，负面影响 AaCnTRG  
adverse opinion                                反对意见 'PmHBQvt&  
advisory group                                  咨询组，顾问组 &sr:\Qn X/  
agency fee                                        代理费，代理费用 Xy3g(x]  
aggregate                                          总计，合计为…… k8S
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alternation of document and record                 变造文件和记录 t(uB66(_F  
alternative audit procedures                      替代审计程序，备选审计程序 0{U]STj  
amend                                              修改，修订 |g: '')>[  
amortisation                                      摊销 2 yi*eR  
analytical capacity                             分析能力 14@q$}sf  
analytical procedures                               分析性程序 =DmPPl{  
annual financial statements                        年度会计报表，年度财务报表 )sY$\^'WY  
appendix                                          附录，附表 ~x+:44*  
applicable                                         适用的 'AAF/9  
applicable laws and regulations                 适用的法规 @SF")j|  
application systems                                  应用系统 ?vL^:f["  
apply consistently                              一贯地执行，一贯地实施 !"o1ve`{  
appropriate                                       适当的，合适的； [7SI<xkv  
征用，挪用 _^ CQ*+F  
appropriate authorization                          适当的授权 M;S-ESQ  
appropriateness of audit evidence                    审计证据的适当性 F| ,Vw{  
approval                                    批准，核准 kcma /d  
assertion                                    (会计报表上的)认定；确认 Ca`/
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fed[^wW  
asset                                                 资产，财产 N~Sue  
asset restructuring                             资产重组 {$u@6& B  
assignment of duties                                 职责的划分 rH}Dt@  
assistant                                     助理，助理人员 !)51v {  
associated company                                 联属公司，联营公司 Bcd0  
association                                        联合，结合；协会，社团 )P(d66yq'u  
assumption                                       假设，假定 RJ`/qXL  
at a given date                                         在某一特定时日 LNyL>VHkK  
attestation                                         鉴证，公证 :`Zl\!]E`o  
attestation service                             鉴证服务 2\iD;Z#gM  
audit adjustment                                审计调整 + "N<-  
audit areas                                        审计领域 nfd?@34"A2  
audit conclusion                                审计结论 !,-qn)b  
audit effectiveness                             审计效果 }~Kyw7?  
audit efficiency                                  审计效率 VW<"c 5|  
audit engagement letter                      审计业务约定书 2!~>)N  
audit evidence                                          审计证据 k{u%p<  
audit fee                                    审计费 ;03*qOYc  
audit files                                          审计档案 DY+8m8!4H  
audit findings                                     审计中发现的事项 @]VvqCk  
audit implementation stage                        审计实施阶段 +~pc%3*  
audit mark                                        审计标识 rTH[?mkf4  
audit materiality                                 审计重要性 m?kIa!GM=  
audit method                                     审计方法 ^JF_;~C  
audit objective                                         审计目标，审计目的 ay7+H7^|hZ  
audit of financial statements                      会计报表审计，财务报表审计 V;(*\"O  
audit opinion                                     审计意见 )lngef /D_  
audit period                                      被审计期间，被审计年度 |0vHy7CE  
audit plan                                          审计计划 'mY,>#sT  
audit planning                                    编制审计计划，制定审计计划，审计计划 );/5#b@<Y  
audit planning stage                                  审计计划阶段  qzU2H  
audit procedure                                审计程序 J?,!1V=  
audit programme                               审计程序表，具体审计计划 nF!_q;+Vp  
audit report                                       审计报告 U~zN*2-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )1tnZ= &  
audit report with a qualified opinion                 有保留意见的审计报告 J!^~KN6[  
audit report with an adverse opinion                否定意见的审计报告 (j"~]T!)1  
audit report with dual dates                      双重日期审计报告 c_8mQ  
audit reporting stage                                 审计报告阶段 $0`$
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audit responsibility                                   审计责任 BoiIr[ (  
audit results                                      审计结果 A](}"Pi!n  
audit risk                                          审计风险 JXR/K=<^  
audit sampling                                          审计抽样 G~$M"@Q7N  
audit sampling techniques                         审计抽样方法，审计抽样技术 |{|r?3  
audit strategies                                  审计策略 t U~H@'  
audit summary                                         审计总结，审计小结 ?PxYS%D_L  
audit team                                         审计小组 J'Mgj$T $  
audit test                                    审计测试 Z=/L6Zb  
audit trail                                          审计轨迹 hK9oe%kU~  
audit work                                        审计工作  bEXHB  
audit working paper                                 审计工作底稿 '>Wuu
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audited financial statement                        审计会计报表，已审计财务报表 9
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Auditing Guidelines (the～)                      审计规范指南 jiB>.te  
auditing standards                             审计准则 (9[C0e
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audit-oriented working paper                          (审计)业务类工作底稿 uRq#pYn
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authorisation                                     授权 $^+K
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authorisation of transaction                       交易的授权 ,tv9+n@x  
availability                                         可获得性 d\<aJOi+-  
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balance                                      余额；差额；平衡 nR|LV'(  
balance sheet                                    资产负债表 G|Yp<W%o  
bank                                                 银行 :>-sITeY  
bank account                                    银行账户，银行户头 +nyN+X34 B  
bank statement                                 银行对账单 +mQC:B7>  
barter transaction                              易货交易，以物换物交易 p2f WL  
basis of audit                                    审计依据 L!Zxc~  
basis of preparation                                (会计报表的)编制基础 tS/APSY  
book of account                               账目，账簿 &T/9yW[L  
borrowing                                         借款，贷款，借债 <IkD=X  
branch                                              分支，分支机构，分店 @f01xh=8  
brought forward                                (账户余额等的)承上年，承上期，承上页 U!UX"r  
budget                                              预算 r L|BkN  
building                                      建筑物；大楼 JP% ;rAoJ  
business conditions                                  业务情况，经营情况 c68$pgG  
business licence                               (企业等的)营业执照 lG^nT  
business relation                                业务关系 7)It1i-  
WF.$gBH"  

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