[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 _YX% M|#  
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审计词汇英汉对照 Vs5 &X+k  
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ability to continue as a going concern               持续经营能力 wwl,F=| Y  
acceptability                                     可接受性，可接受程度 %ZoJu  
acceptable level of detection risk                     检查风险的可接受水平 k1D7=&i  
acceptance of engagement                       接受委托 #)S}z+I  
accepting the engagement for the first time              首次接受委托 `&NFl'l1C  
access to asset                                         对资产的接触 Q%O9DCi  
according to                                     根据，依据，依照 \y7?w*K  
account balance                                账户余额 cPtDIc,  
account for                                       对……进行会计处理，核算；解释 c&T5C,]  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 #w L(<nE  
accounting firm                                 会计师事务所 D&m1yl@\J  
accounting information                      会计信息，会计资料 r^"o!,H9q  
accounting period                             会计期间 Mzg3i*  
accounting policies                                   会计政策 )[hs#nKTh  
accounting professional bodies                 会计职业组织，会计职业团体 R}Zaz3( Hd  
accounting records                                   会计记录 5V<6_o  
accounting responsibility                           会计责任 ?4SYroXUX|  
accounting service                             会计服务 u0R[TA3  
accounting standards                                会计准则 Oi?Q^ISxP  
Accounting Standards for Business Enterprises       企业会计准则 [%>*P~6nK  
accounting system                             会计系统 7eq.U yUxs  
accounting treatment                                会计处理 M}jl\{  
accuracy                                    准确性，精确性 +]t9kr  
additional audit procedures                      追加审计程序 [vtDtwL  
addressee                                         收件人，收信人 Yaq0mef0  
Administration of State-owned Assets  (the～)     国有资产管理局 3=]/+{B  
administrative laws and regulations                 行政法规 C|
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adverse impact                                 不利影响，负面影响 lJa-O  
adverse opinion                                反对意见 NHZMH!=4:n  
advisory group                                  咨询组，顾问组 e77s?WxbK  
agency fee                                        代理费，代理费用 rREev  
aggregate                                          总计，合计为…… 3znhpHO)  
alternation of document and record                 变造文件和记录 -C^qN7Bz  
alternative audit procedures                      替代审计程序，备选审计程序 &>B |?d  
amend                                              修改，修订 *QW.#y>"j  
amortisation                                      摊销 _)-2h[  
analytical capacity                             分析能力 ~i^,Z&X:  
analytical procedures                               分析性程序 w}}+8mk[  
annual financial statements                        年度会计报表，年度财务报表 Ct/6<  
appendix                                          附录，附表 @W+8z#xr'  
applicable                                         适用的 ^?%ThPo_  
applicable laws and regulations                 适用的法规 k'$7RjCu  
application systems                                  应用系统 3!;o\bgK  
apply consistently                              一贯地执行，一贯地实施 |RpZr!3V  
appropriate                                       适当的，合适的； D622:Y886  
征用，挪用 !4F@ !.GG!  
appropriate authorization                          适当的授权 yPbOiA*lHz  
appropriateness of audit evidence                    审计证据的适当性 FlS)m`  
approval                                    批准，核准 X pXhg*}K  
assertion                                    (会计报表上的)认定；确认 $o\Uq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6O5E4=  
asset                                                 资产，财产 ,^xsdqpe  
asset restructuring                             资产重组 K6<1&  
assignment of duties                                 职责的划分 IsL=DV/  
assistant                                     助理，助理人员 bVRxGn @l  
associated company                                 联属公司，联营公司 _}Gs9sHr0K  
association                                        联合，结合；协会，社团 QqY42
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assumption                                       假设，假定 cNN_KA  
at a given date                                         在某一特定时日 Z?",+|4  
attestation                                         鉴证，公证 Q6Zh%\+h(  
attestation service                             鉴证服务 JvUHoc$sI  
audit adjustment                                审计调整 ,/L_9wV -\  
audit areas                                        审计领域 Qzk/oHs  
audit conclusion                                审计结论 U|h@Pw z  
audit effectiveness                             审计效果 I^A01\p  
audit efficiency                                  审计效率 a-TsD}'X  
audit engagement letter                      审计业务约定书 #iGz&S3iN$  
audit evidence                                          审计证据 gk6j5 $Y"<  
audit fee                                    审计费 PzTTL=G +  
audit files                                          审计档案 &4MVk3SLx#  
audit findings                                     审计中发现的事项 1[`l`Truz  
audit implementation stage                        审计实施阶段 s.dn~|a  
audit mark                                        审计标识 ?t.?f`(|  
audit materiality                                 审计重要性 ")M.p_b[Z=  
audit method                                     审计方法 Pq7tNM E  
audit objective                                         审计目标，审计目的 u&I~%s  
audit of financial statements                      会计报表审计，财务报表审计 ~Kf
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audit opinion                                     审计意见 L Rd ,7P  
audit period                                      被审计期间，被审计年度 z8"=W,2  
audit plan                                          审计计划 Xhkw<XbV  
audit planning                                    编制审计计划，制定审计计划，审计计划 yM D*>8/  
audit planning stage                                  审计计划阶段 8QZk0 O  
audit procedure                                审计程序 Mw5!9@Fc7  
audit programme                               审计程序表，具体审计计划 2Nl("e^kJr  
audit report                                       审计报告 S(-=I!.G{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yZ)ScB^  
audit report with a qualified opinion                 有保留意见的审计报告 0_y%Qj^e  
audit report with an adverse opinion                否定意见的审计报告 B 9Mwj:)}
 
audit report with dual dates                      双重日期审计报告 @%cJjZ5y  
audit reporting stage                                 审计报告阶段 /s*
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audit responsibility                                   审计责任 O-2H!58$)  
audit results                                      审计结果 {:FITF3o  
audit risk                                          审计风险 '}YXpB  
audit sampling                                          审计抽样 ze\~-0ks+  
audit sampling techniques                         审计抽样方法，审计抽样技术 a@r K%Iff  
audit strategies                                  审计策略 qu UJ%F  
audit summary                                         审计总结，审计小结 hA\8&pI;  
audit team                                         审计小组 /+1Fa):  
audit test                                    审计测试 zXf+ieo  
audit trail                                          审计轨迹 *wF:Q;_<z  
audit work                                        审计工作 a&ByV!%%+_  
audit working paper                                 审计工作底稿 Sf'5/9<DW+  
audited financial statement                        审计会计报表，已审计财务报表 dO//  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 z|?R=;,u`  
audit-oriented working paper                          (审计)业务类工作底稿 J+|ohA  
authorisation                                     授权 aQ
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authorisation of transaction                       交易的授权 I!<v$  
availability                                         可获得性 n)7icSc  
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balance                                      余额；差额；平衡 ?-84_i  
balance sheet                                    资产负债表 B:r-')!0$#  
bank                                                 银行 d$,i?d,  
bank account                                    银行账户，银行户头 yl 8v&e{  
bank statement                                 银行对账单 *_wef/==  
barter transaction                              易货交易，以物换物交易 E\*",MGL  
basis of audit                                    审计依据 l=]vC +mU  
basis of preparation                                (会计报表的)编制基础 YPy))>Q>cK  
book of account                               账目，账簿 enzQ}^  
borrowing                                         借款，贷款，借债 `pMI[pLZe  
branch                                              分支，分支机构，分店 ,< icW&a  
brought forward                                (账户余额等的)承上年，承上期，承上页 >C}RZdO~  
budget                                              预算 lmcDA,7
 
building                                      建筑物；大楼 85{vz|(':  
business conditions                                  业务情况，经营情况 QMxz@HGa|  
business licence                               (企业等的)营业执照 #"{8Z&Z  
business relation                                业务关系 F`Y<(]+   
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