[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 ;8PO}{rD  
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审计词汇英汉对照 4F.,Y3  
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ability to continue as a going concern               持续经营能力 >x*[izr/K  
acceptability                                     可接受性，可接受程度 J/P[9m30[  
acceptable level of detection risk                     检查风险的可接受水平 |*JMPg?zI  
acceptance of engagement                       接受委托 (/$-2.@  
accepting the engagement for the first time              首次接受委托 rP]|`*B  
access to asset                                         对资产的接触  ^cw9Yjh6  
according to                                     根据，依据，依照 &!4E3&+2m  
account balance                                账户余额 \azMF}mb  
account for                                       对……进行会计处理，核算；解释 OF`J{`{r  
accounting                                        会计，会计学 b||usv[or  
accounting advisory serve                        会计咨询服务 3}s]F/e  
accounting firm                                 会计师事务所 fx+_;y  
accounting information                      会计信息，会计资料 ./;uhj  
accounting period                             会计期间 wi+Qlf  
accounting policies                                   会计政策 ?&9=f\/P  
accounting professional bodies                 会计职业组织，会计职业团体 VsSAb%
  
accounting records                                   会计记录 >k`qPpf&  
accounting responsibility                           会计责任 (N&i4O-I  
accounting service                             会计服务 F%a&|X  
accounting standards                                会计准则 GdUsv  
Accounting Standards for Business Enterprises       企业会计准则 &4ev
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accounting system                             会计系统 7+f6?  
accounting treatment                                会计处理 ,gNZHKNq  
accuracy                                    准确性，精确性 :(ql=+vDb4  
additional audit procedures                      追加审计程序 PcA^ jBgGl  
addressee                                         收件人，收信人 4vi?9MPz  
Administration of State-owned Assets  (the～)     国有资产管理局 MzUKp"  
administrative laws and regulations                 行政法规 ]QR]#[Tn'  
adverse impact                                 不利影响，负面影响 *cM=>3ws/  
adverse opinion                                反对意见 ; UgwV/d  
advisory group                                  咨询组，顾问组 sXEIC#rq  
agency fee                                        代理费，代理费用 i[9gcL"  
aggregate                                          总计，合计为…… M2ex 3
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alternation of document and record                 变造文件和记录 WqefH{PB  
alternative audit procedures                      替代审计程序，备选审计程序 ,N:^4A  
amend                                              修改，修订 mK$E&,OkA  
amortisation                                      摊销 j[i*;0) |  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 ;6R9k]5P%  
annual financial statements                        年度会计报表，年度财务报表 `q]' ^EzJ  
appendix                                          附录，附表 p@~Y[a =  
applicable                                         适用的 d+)LK~  
applicable laws and regulations                 适用的法规 ][l5S*CC_  
application systems                                  应用系统 k-3;3Mq  
apply consistently                              一贯地执行，一贯地实施 *: d``L  
appropriate                                       适当的，合适的； USEmD5q  
征用，挪用 jt}oq%Bf  
appropriate authorization                          适当的授权 5'f_~>1Wt  
appropriateness of audit evidence                    审计证据的适当性 Pi=FnS  
approval                                    批准，核准 0 N7I:vJ  
assertion                                    (会计报表上的)认定；确认 6R^F^<<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eCKm4l'BZ  
asset                                                 资产，财产 pSC{0Y$g  
asset restructuring                             资产重组 XGR63hXND  
assignment of duties                                 职责的划分 Ht+roY  
assistant                                     助理，助理人员 i7T#WfF  
associated company                                 联属公司，联营公司 gQik >gFr  
association                                        联合，结合；协会，社团 t)8crX}P  
assumption                                       假设，假定 z =H?@z  
at a given date                                         在某一特定时日 ESoqmCJjb:  
attestation                                         鉴证，公证 *0,*F~n  
attestation service                             鉴证服务 gNxv.6Pp=  
audit adjustment                                审计调整 Y_faqmZ9]  
audit areas                                        审计领域 vM5I2C3_>!  
audit conclusion                                审计结论 SE(<(w  
audit effectiveness                             审计效果 >.P*lT  
audit efficiency                                  审计效率 ApSseBhh  
audit engagement letter                      审计业务约定书 ,9
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audit evidence                                          审计证据 gYbvCs8O!  
audit fee                                    审计费 4J,6cOuW4  
audit files                                          审计档案 `2U,#nZ 4  
audit findings                                     审计中发现的事项 |mG;?>c)  
audit implementation stage                        审计实施阶段 ,[p?u']yZz  
audit mark                                        审计标识 Bi fI.2|  
audit materiality                                 审计重要性 \I i#R  
audit method                                     审计方法 {=I,+[(  
audit objective                                         审计目标，审计目的 bZWR.</  
audit of financial statements                      会计报表审计，财务报表审计 o"RE4s\G~r  
audit opinion                                     审计意见 =>Ae]mi7  
audit period                                      被审计期间，被审计年度 N%:uOX8{  
audit plan                                          审计计划 u *iqwm.  
audit planning                                    编制审计计划，制定审计计划，审计计划 1G`5FU  
audit planning stage                                  审计计划阶段 (AA@sN  
audit procedure                                审计程序 _d~GY,WTdO  
audit programme                               审计程序表，具体审计计划 mhIGunK;+  
audit report                                       审计报告 PNLlJlYlP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EX<1hAw  
audit report with a qualified opinion                 有保留意见的审计报告 .6n|hYe  
audit report with an adverse opinion                否定意见的审计报告 myXGMN$i  
audit report with dual dates                      双重日期审计报告 O+XQP!T  
audit reporting stage                                 审计报告阶段 HWoMzp5="3  
audit responsibility                                   审计责任 }1CO>a<  
audit results                                      审计结果 ArX*3
 
audit risk                                          审计风险 )I<VH+6  
audit sampling                                          审计抽样 .ZQXY%g  
audit sampling techniques                         审计抽样方法，审计抽样技术 S WsD]rn  
audit strategies                                  审计策略 '%Oo1:wJ  
audit summary                                         审计总结，审计小结 zXGI{P0O  
audit team                                         审计小组 ,t1s#*j\!q  
audit test                                    审计测试 z}5'TV=^  
audit trail                                          审计轨迹 jkuNafp}  
audit work                                        审计工作 m|cR
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audit working paper                                 审计工作底稿 S#+ _HFUK{  
audited financial statement                        审计会计报表，已审计财务报表 _jkJw2+s\  
Auditing Guidelines (the～)                      审计规范指南 2s 9U&  
auditing standards                             审计准则 IP !zg|c,  
audit-oriented working paper                          (审计)业务类工作底稿 g+.E=Ef8<4  
authorisation                                     授权 *qMjoP,  
authorisation of transaction                       交易的授权 Jl"DMUy[kW  
availability                                         可获得性 E.VEW;=  
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balance                                      余额；差额；平衡 3kJSz-_M  
balance sheet                                    资产负债表 QBoX3w=  
bank                                                 银行 g5Hsz,x  
bank account                                    银行账户，银行户头 5hCfi  
bank statement                                 银行对账单 l%2B4d9"v  
barter transaction                              易货交易，以物换物交易 P#A|Pn<p  
basis of audit                                    审计依据 A^c5CJ_  
basis of preparation                                (会计报表的)编制基础 jS/$o?  
book of account                               账目，账簿 #@5 jOi  
borrowing                                         借款，贷款，借债 ~ C_2D?  
branch                                              分支，分支机构，分店 4f0dc\$  
brought forward                                (账户余额等的)承上年，承上期，承上页 B;{sr'CP  
budget                                              预算 d7c m?+  
building                                      建筑物；大楼 W\DJXM]b  
business conditions                                  业务情况，经营情况 <* PjG}Z.  
business licence                               (企业等的)营业执照 gY=+G6;=<  
business relation                                业务关系 @D<Q'7mLh  
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