[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 EL;IrtU  
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审计词汇英汉对照 V#'sH  
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ability to continue as a going concern               持续经营能力 .R#p<"$I  
acceptability                                     可接受性，可接受程度 ~ b!mKyrZ  
acceptable level of detection risk                     检查风险的可接受水平 p3M)gH=N  
acceptance of engagement                       接受委托 ={o>g'  
accepting the engagement for the first time              首次接受委托 J$%mG*Y(  
access to asset                                         对资产的接触 n{6XtIoYq  
according to                                     根据，依据，依照 s*>s;S?{|  
account balance                                账户余额 *RD9gIze  
account for                                       对……进行会计处理，核算；解释 U@@#f;&  
accounting                                        会计，会计学 s7A{<>:  
accounting advisory serve                        会计咨询服务 7<<pP  
accounting firm                                 会计师事务所 $6Lgaz  
accounting information                      会计信息，会计资料 rp6Y&3p.  
accounting period                             会计期间 :_~UO^*h  
accounting policies                                   会计政策 CS)&A4`8  
accounting professional bodies                 会计职业组织，会计职业团体 EW%%W6O6  
accounting records                                   会计记录 @F]6[  
accounting responsibility                           会计责任 Mc#uWmc 7
 
accounting service                             会计服务 /V+&#N  
accounting standards                                会计准则 FVW< F(g`  
Accounting Standards for Business Enterprises       企业会计准则 Ol`/r@s  
accounting system                             会计系统 3k`"%R.H  
accounting treatment                                会计处理 "WdGY*r  
accuracy                                    准确性，精确性 ~}q"M[{  
additional audit procedures                      追加审计程序 dQVV0)z  
addressee                                         收件人，收信人 cKEf- &~  
Administration of State-owned Assets  (the～)     国有资产管理局 WO?EzQ ?  
administrative laws and regulations                 行政法规 Kn SXygT  
adverse impact                                 不利影响，负面影响 gbL99MZ@~  
adverse opinion                                反对意见 LYhgBG,
 
advisory group                                  咨询组，顾问组 .]6 _  
agency fee                                        代理费，代理费用 UO47XAO  
aggregate                                          总计，合计为…… A,ttn5Sh?  
alternation of document and record                 变造文件和记录 ^>gRK*,  
alternative audit procedures                      替代审计程序，备选审计程序 p+SFeUp  
amend                                              修改，修订 =;-/( C  
amortisation                                      摊销 -==@7*x!Z  
analytical capacity                             分析能力 +Pd&Yf
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analytical procedures                               分析性程序 &W:Wv,3
 
annual financial statements                        年度会计报表，年度财务报表 _iLXs  
appendix                                          附录，附表 kSv?p1\@&P  
applicable                                         适用的 LzB)o\a  
applicable laws and regulations                 适用的法规 =uQCm#  
application systems                                  应用系统 R"Nvnpm
 
apply consistently                              一贯地执行，一贯地实施 C'4u+raq  
appropriate                                       适当的，合适的； D|/Azy.[  
征用，挪用 <"{Lv)4  
appropriate authorization                          适当的授权 L MC-1  
appropriateness of audit evidence                    审计证据的适当性 Po'yr]pr  
approval                                    批准，核准 \[Op:^S  
assertion                                    (会计报表上的)认定；确认 mf=,6fx28  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 060<wjX6  
asset                                                 资产，财产 JP)/ O!  
asset restructuring                             资产重组 M p:c.  
assignment of duties                                 职责的划分 fQi7e5  
assistant                                     助理，助理人员 M`Jj!  
associated company                                 联属公司，联营公司 [wG?&l$.KB  
association                                        联合，结合；协会，社团 -%*>z'|{  
assumption                                       假设，假定 `e . ;P  
at a given date                                         在某一特定时日 lBqu}88q0  
attestation                                         鉴证，公证 H_sLviYLu  
attestation service                             鉴证服务 0kS[`a(}J  
audit adjustment                                审计调整 B;XFPQ#b  
audit areas                                        审计领域 9 a9<I  
audit conclusion                                审计结论 dRTtDH"%  
audit effectiveness                             审计效果 "5C) gxI^  
audit efficiency                                  审计效率 }@=m[Zx#  
audit engagement letter                      审计业务约定书 KT~J@];Fb  
audit evidence                                          审计证据 ,LKY?=T$z  
audit fee                                    审计费 1,=U^W.G  
audit files                                          审计档案 an={h,  
audit findings                                     审计中发现的事项 QFU;\H/  
audit implementation stage                        审计实施阶段 *q_ .y\D  
audit mark                                        审计标识 {LYA?w^GT  
audit materiality                                 审计重要性 ,uqS q  
audit method                                     审计方法 ftq&<8  
audit objective                                         审计目标，审计目的 85Zy0 l  
audit of financial statements                      会计报表审计，财务报表审计 :A $%5;-kO  
audit opinion                                     审计意见 N X&mEz  
audit period                                      被审计期间，被审计年度 H>AQlO+J  
audit plan                                          审计计划 >e :&kp  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^$f}s,09  
audit planning stage                                  审计计划阶段 G 5w:  
audit procedure                                审计程序 \g< M\3f  
audit programme                               审计程序表，具体审计计划 Yf&x]<rkCp  
audit report                                       审计报告 >i7zV`eK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U4qp?g+:  
audit report with a qualified opinion                 有保留意见的审计报告 *2N$l>ql:k  
audit report with an adverse opinion                否定意见的审计报告 8`XpcK-0  
audit report with dual dates                      双重日期审计报告 +C1 /02ZJ  
audit reporting stage                                 审计报告阶段  ^]o]'  
audit responsibility                                   审计责任 b<};" H0a  
audit results                                      审计结果 "gjy+eosY  
audit risk                                          审计风险 z1wy@1 o'  
audit sampling                                          审计抽样 YbB8D-  
audit sampling techniques                         审计抽样方法，审计抽样技术 9Slx.
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audit strategies                                  审计策略 b7Jk{x #u  
audit summary                                         审计总结，审计小结 NF&R}7L  
audit team                                         审计小组 unKTa*U^q  
audit test                                    审计测试 8X!^ 2B}J  
audit trail                                          审计轨迹 [R*UPa  
audit work                                        审计工作 RX}6H<5R  
audit working paper                                 审计工作底稿 iIji[>qz  
audited financial statement                        审计会计报表，已审计财务报表 fiqeXE?E  
Auditing Guidelines (the～)                      审计规范指南 uoR_/vol8  
auditing standards                             审计准则 bDVz+*bU}  
audit-oriented working paper                          (审计)业务类工作底稿 $Q*h+)g<  
authorisation                                     授权 ^M6xRk I
 
authorisation of transaction                       交易的授权 <3zA|  
availability                                         可获得性 {;1 Mud  
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balance                                      余额；差额；平衡 wR +C>  
balance sheet                                    资产负债表 q|BR-0yi  
bank                                                 银行 yM>:,TS  
bank account                                    银行账户，银行户头 pe$" nUy|  
bank statement                                 银行对账单 p9rnhqH6  
barter transaction                              易货交易，以物换物交易 h'YC!hjp  
basis of audit                                    审计依据 Q$Qs $  
basis of preparation                                (会计报表的)编制基础 iV;X``S  
book of account                               账目，账簿 ]8FSs/4  
borrowing                                         借款，贷款，借债 XoEiW R  
branch                                              分支，分支机构，分店 T#%r\f,l0  
brought forward                                (账户余额等的)承上年，承上期，承上页 4%>iIPXi.(  
budget                                              预算 tQE=c7/M  
building                                      建筑物；大楼 =EwC6+8*M  
business conditions                                  业务情况，经营情况 KR4X&d6  
business licence                               (企业等的)营业执照 unu%\f>^4  
business relation                                业务关系 2<53y~Yi%  
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