[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 KyDd( 'i  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 "]'W^Fg  
acceptability                                     可接受性，可接受程度 tpeMq-  
acceptable level of detection risk                     检查风险的可接受水平 )[&j&AI  
acceptance of engagement                       接受委托 prIJjy-F  
accepting the engagement for the first time              首次接受委托 BtJF1#f  
access to asset                                         对资产的接触 A]o3MoSt  
according to                                     根据，依据，依照 6"rS?>W/mO  
account balance                                账户余额 fHI@' '0  
account for                                       对……进行会计处理，核算；解释 Q'ib7R;V,  
accounting                                        会计，会计学 UN^M.lqZX  
accounting advisory serve                        会计咨询服务 7<2?NLE8*  
accounting firm                                 会计师事务所 ,g|ht%"  
accounting information                      会计信息，会计资料 _$HCNFdh  
accounting period                             会计期间 1. Q"<[M  
accounting policies                                   会计政策 *l0i}"T^_  
accounting professional bodies                 会计职业组织，会计职业团体 f_hG2Sk  
accounting records                                   会计记录 7-9HCP  
accounting responsibility                           会计责任 Tn38]UL  
accounting service                             会计服务 G"vEtNoV  
accounting standards                                会计准则 cj[%.M5iBA  
Accounting Standards for Business Enterprises       企业会计准则 ,>TDxI;  
accounting system                             会计系统 T0\[": A  
accounting treatment                                会计处理 uIJ zz4  
accuracy                                    准确性，精确性 {w99~?  
additional audit procedures                      追加审计程序 pf=CP%L  
addressee                                         收件人，收信人 WS@8Z0@RD  
Administration of State-owned Assets  (the～)     国有资产管理局 ::/vDUDc  
administrative laws and regulations                 行政法规 IY2f$YV  
adverse impact                                 不利影响，负面影响 
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adverse opinion                                反对意见 (Fk&~/SP  
advisory group                                  咨询组，顾问组 +J}h  
agency fee                                        代理费，代理费用 f-}_  
aggregate                                          总计，合计为…… +]VW[$ W  
alternation of document and record                 变造文件和记录 gvP.\,U  
alternative audit procedures                      替代审计程序，备选审计程序 A2fuNV_  
amend                                              修改，修订 eN<?rVZl  
amortisation                                      摊销 g
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analytical capacity                             分析能力 R_:-Z.  
analytical procedures                               分析性程序 4&`d$K  
annual financial statements                        年度会计报表，年度财务报表 gGbqXG^  
appendix                                          附录，附表 ve(@=MJ  
applicable                                         适用的 oYeFOw`  
applicable laws and regulations                 适用的法规 &v+Hl ^  
application systems                                  应用系统 p!K]cD  
apply consistently                              一贯地执行，一贯地实施 ~~WX#Od*$  
appropriate                                       适当的，合适的； h&bs`  
征用，挪用 r`:dUCFE  
appropriate authorization                          适当的授权 }iB>3|\  
appropriateness of audit evidence                    审计证据的适当性 DJRr  
approval                                    批准，核准 o1<Z;2#  
assertion                                    (会计报表上的)认定；确认 |c,'0V,"cH  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @#5 ?tk0  
asset                                                 资产，财产 k,[[ CZ0j  
asset restructuring                             资产重组 ]5eZLXM  
assignment of duties                                 职责的划分 N bhQ -  
assistant                                     助理，助理人员 FzFP

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associated company                                 联属公司，联营公司 ^c>ROpic  
association                                        联合，结合；协会，社团 `%0k\
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assumption                                       假设，假定 Z3A"GWY  
at a given date                                         在某一特定时日 3 :!5 ]  
attestation                                         鉴证，公证 sH)40QmO{  
attestation service                             鉴证服务 Y2y = P  
audit adjustment                                审计调整 H^w Inkf>  
audit areas                                        审计领域 "eKM<S  
audit conclusion                                审计结论 ,V=]QHcg  
audit effectiveness                             审计效果 Q .cL1uHc  
audit efficiency                                  审计效率 5'3H$%dC  
audit engagement letter                      审计业务约定书 a[V4EX1E  
audit evidence                                          审计证据 0J9Ub   
audit fee                                    审计费 t3aDDu  
audit files                                          审计档案 DYL\=ya1  
audit findings                                     审计中发现的事项 +}!FP3KgT  
audit implementation stage                        审计实施阶段 o}lA\A  
audit mark                                        审计标识 (0bX
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audit materiality                                 审计重要性 %@[ ~s,6<  
audit method                                     审计方法 K9eu Na  
audit objective                                         审计目标，审计目的 +WFa4NZ  
audit of financial statements                      会计报表审计，财务报表审计  ^9*Jz{e  
audit opinion                                     审计意见 5!^?H"#c  
audit period                                      被审计期间，被审计年度 Y>'t)PK  
audit plan                                          审计计划 'tzN.p1O  
audit planning                                    编制审计计划，制定审计计划，审计计划 uF\f>E)/N%  
audit planning stage                                  审计计划阶段 YH$whJ`W0  
audit procedure                                审计程序 @RVj~J.A  
audit programme                               审计程序表，具体审计计划 -D,kL  
audit report                                       审计报告 L@LT*M  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W q>qso  
audit report with a qualified opinion                 有保留意见的审计报告 Gw}b8N6E  
audit report with an adverse opinion                否定意见的审计报告 ?O#,|\v?]  
audit report with dual dates                      双重日期审计报告 {(qH8A  
audit reporting stage                                 审计报告阶段 }VXZM7@u  
audit responsibility                                   审计责任 a6.0$'  
audit results                                      审计结果 LDq(WPI1#  
audit risk                                          审计风险 eWAgYe2  
audit sampling                                          审计抽样 Sc3B*.  
audit sampling techniques                         审计抽样方法，审计抽样技术 GxcW^{;  
audit strategies                                  审计策略 ?$rHyI  
audit summary                                         审计总结，审计小结 +h?z7ZY^  
audit team                                         审计小组 _'DZoOH|VE  
audit test                                    审计测试 /s~&$(d59o  
audit trail                                          审计轨迹 BvV!?DY4  
audit work                                        审计工作 k8ej.  
audit working paper                                 审计工作底稿 ( G#W6  
audited financial statement                        审计会计报表，已审计财务报表 S.A|(?x  
Auditing Guidelines (the～)                      审计规范指南 &IgH]?t  
auditing standards                             审计准则 Nc[V kJ]  
audit-oriented working paper                          (审计)业务类工作底稿 y5lhmbl: e  
authorisation                                     授权 j+>&~
  
authorisation of transaction                       交易的授权 LuW^Ga"E  
availability                                         可获得性 }=JuC+#~n  
B QF`o%mI  
balance                                      余额；差额；平衡 joJ:*oL  
balance sheet                                    资产负债表 M-+=t8  
bank                                                 银行 #sp8 !8|y  
bank account                                    银行账户，银行户头 y@Q? guB  
bank statement                                 银行对账单 "f<+~  
barter transaction                              易货交易，以物换物交易 23=SXA!  
basis of audit                                    审计依据 %oEv
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basis of preparation                                (会计报表的)编制基础 Qp]-4%^Vz  
book of account                               账目，账簿 _q dLA  
borrowing                                         借款，贷款，借债 :*{\oqFn~$  
branch                                              分支，分支机构，分店 JPfE`NZ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ck4g=QpD{  
budget                                              预算 >n^[-SWJCT  
building                                      建筑物；大楼 $y&1.caMa  
business conditions                                  业务情况，经营情况 o@g/,V $  
business licence                               (企业等的)营业执照
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business relation                                业务关系 v"a.%"oN8  
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