[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 WDgp(Av!  
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审计词汇英汉对照 &tp5y}=n  
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ability to continue as a going concern               持续经营能力 L{ .r8wSrI  
acceptability                                     可接受性，可接受程度 VwtGHF'  
acceptable level of detection risk                     检查风险的可接受水平 BAqu@F\):  
acceptance of engagement                       接受委托 F fl`;M
 
accepting the engagement for the first time              首次接受委托 L\hPw{)  
access to asset                                         对资产的接触 M
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according to                                     根据，依据，依照 n>Zkx+jLj<  
account balance                                账户余额 EKwS~G.b!  
account for                                       对……进行会计处理，核算；解释 s?OGB}  
accounting                                        会计，会计学 Uf_w o  
accounting advisory serve                        会计咨询服务 zse!t  
accounting firm                                 会计师事务所 AS4m227  
accounting information                      会计信息，会计资料 ?V
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accounting period                             会计期间 y"7TO#  
accounting policies                                   会计政策 ^_2Ki  
accounting professional bodies                 会计职业组织，会计职业团体 !.3 MtXr  
accounting records                                   会计记录 S2j7(T;~YB  
accounting responsibility                           会计责任 <|.S~HLTQ  
accounting service                             会计服务 AO^F6Y/  
accounting standards                                会计准则 MQ,$'Y5~H  
Accounting Standards for Business Enterprises       企业会计准则 ?6uh^Qal  
accounting system                             会计系统 6jF~zI^  
accounting treatment                                会计处理 ?nUV3#6{  
accuracy                                    准确性，精确性 )t)tk=R9N  
additional audit procedures                      追加审计程序 /R t/Efu  
addressee                                         收件人，收信人 -pkeEuwv{  
Administration of State-owned Assets  (the～)     国有资产管理局 i_gS!1Z2  
administrative laws and regulations                 行政法规 3PBg3Y$  
adverse impact                                 不利影响，负面影响 |#!25qAT  
adverse opinion                                反对意见 9(u2j
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advisory group                                  咨询组，顾问组 ?A2EuvQH]  
agency fee                                        代理费，代理费用 a.w,@!7  
aggregate                                          总计，合计为…… .@=d I  
alternation of document and record                 变造文件和记录 q+)KY  
alternative audit procedures                      替代审计程序，备选审计程序 |fRajuA;  
amend                                              修改，修订 d@#=cvW  
amortisation                                      摊销 n7{1m$/  
analytical capacity                             分析能力 QKHmOVh]  
analytical procedures                               分析性程序 N}Q,  
annual financial statements                        年度会计报表，年度财务报表 NK"y@)%0  
appendix                                          附录，附表 G_d ia6  
applicable                                         适用的 5{cA
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applicable laws and regulations                 适用的法规 %>24.i"l  
application systems                                  应用系统 .dM 0  
apply consistently                              一贯地执行，一贯地实施 '@pav>UPD  
appropriate                                       适当的，合适的； <_42h|-  
征用，挪用 /dWuHS  
appropriate authorization                          适当的授权 _KD(V2W  
appropriateness of audit evidence                    审计证据的适当性 I-;JDC?  
approval                                    批准，核准 U*1~Zf  
assertion                                    (会计报表上的)认定；确认 ~Bu~?ZJmd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $,6=.YuY  
asset                                                 资产，财产 !pDS*{)E  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 gs0,-)  
assistant                                     助理，助理人员 }m0Lr:vq<r  
associated company                                 联属公司，联营公司 %J+$p\c  
association                                        联合，结合；协会，社团 3zh'5qQ  
assumption                                       假设，假定 Zz/w>kAG*{  
at a given date                                         在某一特定时日 @?gH3Y_  
attestation                                         鉴证，公证 xES+m/?KlZ  
attestation service                             鉴证服务 %f:'A%'Qb  
audit adjustment                                审计调整 Dw.>4bA.  
audit areas                                        审计领域 kMwt&6wS  
audit conclusion                                审计结论 oD"fRBS+$  
audit effectiveness                             审计效果 h]MSjC.X  
audit efficiency                                  审计效率 ?$r+#'asd(  
audit engagement letter                      审计业务约定书 
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audit evidence                                          审计证据 7&HP2r  
audit fee                                    审计费 ;>Z#1~8  
audit files                                          审计档案 *23
  
audit findings                                     审计中发现的事项 NWoZDsu  
audit implementation stage                        审计实施阶段 ODEy2).  
audit mark                                        审计标识 X )nOY*  
audit materiality                                 审计重要性 zb;2xTH+  
audit method                                     审计方法 -R&h?ec  
audit objective                                         审计目标，审计目的 /Ee0S8!Z!1  
audit of financial statements                      会计报表审计，财务报表审计 Odbjl[>k  
audit opinion                                     审计意见 e=2;z  
audit period                                      被审计期间，被审计年度 -$T5@  
audit plan                                          审计计划 lg!1q8  
audit planning                                    编制审计计划，制定审计计划，审计计划 A;Zg:  
audit planning stage                                  审计计划阶段 4@8i,q>  
audit procedure                                审计程序 }i/{8OuW  
audit programme                               审计程序表，具体审计计划 yM#W,@  
audit report                                       审计报告 t^h>~o'\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yK}#|b'cM  
audit report with a qualified opinion                 有保留意见的审计报告 dC.uK^FuJ  
audit report with an adverse opinion                否定意见的审计报告 {J99F  
audit report with dual dates                      双重日期审计报告 FWD9!M
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audit reporting stage                                 审计报告阶段 9V"^ F.>  
audit responsibility                                   审计责任 +vYm:  
audit results                                      审计结果 y()#FRp7  
audit risk                                          审计风险 o+aB[+  
audit sampling                                          审计抽样 +x+H(of.  
audit sampling techniques                         审计抽样方法，审计抽样技术 BwL:B\  
audit strategies                                  审计策略 Z2 t0l%  
audit summary                                         审计总结，审计小结 <|m"Q!f  
audit team                                         审计小组 EoOrA@N  
audit test                                    审计测试 @${!C\([1  
audit trail                                          审计轨迹 <-lz_  
audit work                                        审计工作 <BO|. (ys  
audit working paper                                 审计工作底稿 VvoJ85  
audited financial statement                        审计会计报表，已审计财务报表 6\E |`  
Auditing Guidelines (the～)                      审计规范指南 67n1s  
auditing standards                             审计准则 [&Qrk8EN  
audit-oriented working paper                          (审计)业务类工作底稿 s';jk(i3
 
authorisation                                     授权 H
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authorisation of transaction                       交易的授权 g`1*p|  
availability                                         可获得性 g@1MImc'!  
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balance                                      余额；差额；平衡 my04>6j0  
balance sheet                                    资产负债表 i\`[0dfY  
bank                                                 银行 v4qvqGK  
bank account                                    银行账户，银行户头 _$, .NK,6  
bank statement                                 银行对账单 !(o)*S  
barter transaction                              易货交易，以物换物交易 <:%Iq13D  
basis of audit                                    审计依据 %K%8 ~B  
basis of preparation                                (会计报表的)编制基础 _ -?)-L&g  
book of account                               账目，账簿 QDgOprha  
borrowing                                         借款，贷款，借债 >\@6i s  
branch                                              分支，分支机构，分店 F<^,j7@  
brought forward                                (账户余额等的)承上年，承上期，承上页 A\:=p  
budget                                              预算 ,q:6[~n  
building                                      建筑物；大楼 31bKgU{  
business conditions                                  业务情况，经营情况 1x\%VtO>\b  
business licence                               (企业等的)营业执照 !UgJ^v  
business relation                                业务关系 Q2Q`g`*O:  
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