[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 @y)fR.!)1$  
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审计词汇英汉对照 pOx0f;'G+  
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ability to continue as a going concern               持续经营能力 U%"v7G-  
acceptability                                     可接受性，可接受程度 L`3 g5)V  
acceptable level of detection risk                     检查风险的可接受水平 c:4i&|n  
acceptance of engagement                       接受委托 IhY[c/|i  
accepting the engagement for the first time              首次接受委托 Y}ITA=L 7  
access to asset                                         对资产的接触 l2._Z Py  
according to                                     根据，依据，依照 L%I@HB9-Q0  
account balance                                账户余额 "1WwSh}Z  
account for                                       对……进行会计处理，核算；解释 c]#F^(-A`  
accounting                                        会计，会计学 uq{w1 O5  
accounting advisory serve                        会计咨询服务 e")s1`  
accounting firm                                 会计师事务所 sBB>O@4  
accounting information                      会计信息，会计资料 l3rr2t  
accounting period                             会计期间 wxN'Lv=R  
accounting policies                                   会计政策 [|E 93g  
accounting professional bodies                 会计职业组织，会计职业团体 "0pu_  
accounting records                                   会计记录 "Lw[ $  
accounting responsibility                           会计责任 #] cO] I  
accounting service                             会计服务 ~#pQWa5  
accounting standards                                会计准则 hvwKh
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Accounting Standards for Business Enterprises       企业会计准则 hZ[,.  
accounting system                             会计系统 aF]4%E  
accounting treatment                                会计处理 7CW
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accuracy                                    准确性，精确性 MZl6J  
additional audit procedures                      追加审计程序 ,_F@9Up  
addressee                                         收件人，收信人 2tMe#V  
Administration of State-owned Assets  (the～)     国有资产管理局 ewvFUD'j  
administrative laws and regulations                 行政法规 ot8UuBq  
adverse impact                                 不利影响，负面影响 <My4)3  
adverse opinion                                反对意见 <y7nGXzLK  
advisory group                                  咨询组，顾问组 V* Ta[)E  
agency fee                                        代理费，代理费用 n&y'Mb PB  
aggregate                                          总计，合计为…… lpvZ[^G  
alternation of document and record                 变造文件和记录 :6:;Z qn  
alternative audit procedures                      替代审计程序，备选审计程序 GHaD32  
amend                                              修改，修订 l`>|XUf6  
amortisation                                      摊销 #R-l2OO^]  
analytical capacity                             分析能力 o'+p,_y9Y@  
analytical procedures                               分析性程序 RoS&oGYqR  
annual financial statements                        年度会计报表，年度财务报表 PFq1Zai}n|  
appendix                                          附录，附表 5%Hw,h   
applicable                                         适用的 `bY>f_5+  
applicable laws and regulations                 适用的法规 leR-oeSO  
application systems                                  应用系统 ps[HvV"  
apply consistently                              一贯地执行，一贯地实施 9kZ[Z ,=>  
appropriate                                       适当的，合适的； 4L)#ku$jW  
征用，挪用  %{Ib  
appropriate authorization                          适当的授权 (_1(<Jw  
appropriateness of audit evidence                    审计证据的适当性 "tdF#>x  
approval                                    批准，核准 |zd+ \o  
assertion                                    (会计报表上的)认定；确认 }$ C;ccWL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VC~1QPC9  
asset                                                 资产，财产 n- P<y  
asset restructuring                             资产重组 C%&A9(jG  
assignment of duties                                 职责的划分 57@6O-t-  
assistant                                     助理，助理人员 s3<gq x-&r  
associated company                                 联属公司，联营公司 wo>7^ZA  
association                                        联合，结合；协会，社团 f"9aL= 3  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 gV~_m  
attestation                                         鉴证，公证 Wz{,N07Q#{  
attestation service                             鉴证服务 X/Sp!W-H  
audit adjustment                                审计调整 ]WFr5  
audit areas                                        审计领域 'rl?'~={p  
audit conclusion                                审计结论 U</Vcz  
audit effectiveness                             审计效果 <<WqL?8W  
audit efficiency                                  审计效率 =2XAQiUR\  
audit engagement letter                      审计业务约定书 AdU0 sZ+&c  
audit evidence                                          审计证据 C}jFR] x)  
audit fee                                    审计费 A
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audit files                                          审计档案 @qUgp
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audit findings                                     审计中发现的事项 vd
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audit implementation stage                        审计实施阶段 uSQlE=  
audit mark                                        审计标识 H^sImIEUT  
audit materiality                                 审计重要性 -8zdkm8k  
audit method                                     审计方法 "zE>+zRl  
audit objective                                         审计目标，审计目的 u0;k_6
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audit of financial statements                      会计报表审计，财务报表审计 \gCh'3  
audit opinion                                     审计意见 d#(ffPlq  
audit period                                      被审计期间，被审计年度 CWdpF>En  
audit plan                                          审计计划 unvS`>)Np  
audit planning                                    编制审计计划，制定审计计划，审计计划 yRAfIB$T}"  
audit planning stage                                  审计计划阶段 +khVi}  
audit procedure                                审计程序 {q!GTO
 
audit programme                               审计程序表，具体审计计划 zQ~N(Jj?h  
audit report                                       审计报告 GAP,$xAaW  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yj"{aFK#u@  
audit report with a qualified opinion                 有保留意见的审计报告 ]621Z1  
audit report with an adverse opinion                否定意见的审计报告 7?@ -|{  
audit report with dual dates                      双重日期审计报告 9ERyr1-u v  
audit reporting stage                                 审计报告阶段 L_`D  
audit responsibility                                   审计责任 j82x$I*  
audit results                                      审计结果 qx5jaa3  
audit risk                                          审计风险 w!_6*  
audit sampling                                          审计抽样 X<sM4dwxE  
audit sampling techniques                         审计抽样方法，审计抽样技术 F FtB#  
audit strategies                                  审计策略 A1Es>NK[qW  
audit summary                                         审计总结，审计小结 %w#z  
audit team                                         审计小组 B4/\=MXb  
audit test                                    审计测试 'ws@I?!r  
audit trail                                          审计轨迹 .k -!/^  
audit work                                        审计工作 tP1znJh>y  
audit working paper                                 审计工作底稿 sa?s[  
audited financial statement                        审计会计报表，已审计财务报表 Ua.%?V  
Auditing Guidelines (the～)                      审计规范指南 U
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auditing standards                             审计准则 "M3S  
audit-oriented working paper                          (审计)业务类工作底稿 +[Izz~_p  
authorisation                                     授权 cv5+[;(b  
authorisation of transaction                       交易的授权 XUVBD;"f!  
availability                                         可获得性 3~%M4(  
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balance                                      余额；差额；平衡 rL,kDSLs  
balance sheet                                    资产负债表 zI= 9  
bank                                                 银行 Q_6v3no1  
bank account                                    银行账户，银行户头 GJ\bZ"vDo  
bank statement                                 银行对账单 :#OaE,  
barter transaction                              易货交易，以物换物交易 tISb
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basis of audit                                    审计依据 5SEGV
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basis of preparation                                (会计报表的)编制基础 .6c Bx  
book of account                               账目，账簿 ~^/BAc  
borrowing                                         借款，贷款，借债 >r>pM(h  
branch                                              分支，分支机构，分店 cwE?+vB  
brought forward                                (账户余额等的)承上年，承上期，承上页 emHaZhh  
budget                                              预算 ^|%N _ s  
building                                      建筑物；大楼 bE!z[j]  
business conditions                                  业务情况，经营情况 XnKf<|j6k  
business licence                               (企业等的)营业执照 O[8wF86R  
business relation                                业务关系  _'K6S  
RF [81/w]  

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