[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 5gZ0a4  
　　
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审计词汇英汉对照 h>$,97EU  
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ability to continue as a going concern               持续经营能力 b,/fz6 {N  
acceptability                                     可接受性，可接受程度 WaF<qhu*  
acceptable level of detection risk                     检查风险的可接受水平 c`mJrS:  
acceptance of engagement                       接受委托 T^S|u8f  
accepting the engagement for the first time              首次接受委托 3G8BYP  
access to asset                                         对资产的接触 O[y.3>l[s  
according to                                     根据，依据，依照 &M=12>ah]  
account balance                                账户余额 o+
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account for                                       对……进行会计处理，核算；解释 RfDIwkpp  
accounting                                        会计，会计学 1K^blOLXe  
accounting advisory serve                        会计咨询服务 3SVI|A5(d  
accounting firm                                 会计师事务所 %m!o#y(hD`  
accounting information                      会计信息，会计资料 r vVU5zA4H  
accounting period                             会计期间 hE-`N,i}  
accounting policies                                   会计政策 ST)l0c+Y>  
accounting professional bodies                 会计职业组织，会计职业团体 z|F>+6l"Y7  
accounting records                                   会计记录 I yIh0B~i  
accounting responsibility                           会计责任 Yi&;4vC  
accounting service                             会计服务 FyJI@PZdI-  
accounting standards                                会计准则 +cM;d4  
Accounting Standards for Business Enterprises       企业会计准则 ?(>7v[=iT  
accounting system                             会计系统 F}< &@7kF  
accounting treatment                                会计处理 UF=5k~7<b  
accuracy                                    准确性，精确性 f( hK>H  
additional audit procedures                      追加审计程序 ?cCh?>h  
addressee                                         收件人，收信人 ,W5pe#n  
Administration of State-owned Assets  (the～)     国有资产管理局 ,ZV<o!\  
administrative laws and regulations                 行政法规 ~ygiKsD6b  
adverse impact                                 不利影响，负面影响 )Ac8'{Tq/  
adverse opinion                                反对意见 ;#78`x2  
advisory group                                  咨询组，顾问组 T,Cq;|g5E  
agency fee                                        代理费，代理费用 U}MU>kzb  
aggregate                                          总计，合计为……  kOETx  
alternation of document and record                 变造文件和记录 pZ+zm6\$  
alternative audit procedures                      替代审计程序，备选审计程序 ?Ri W:TQ*  
amend                                              修改，修订 je9[S_Z:Y  
amortisation                                      摊销 ?*K;+@EH  
analytical capacity                             分析能力 WW0N"m'  
analytical procedures                               分析性程序 X}0 NeG^'O  
annual financial statements                        年度会计报表，年度财务报表 heZJ(mR  
appendix                                          附录，附表 HB{w:  
applicable                                         适用的 g$ ZgR)q  
applicable laws and regulations                 适用的法规 l Vo](#W  
application systems                                  应用系统 huWUd)Po%  
apply consistently                              一贯地执行，一贯地实施 +VDwDJ)lG  
appropriate                                       适当的，合适的； 6.~Hb
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征用，挪用  UB&ofO  
appropriate authorization                          适当的授权 R}llj$?  
appropriateness of audit evidence                    审计证据的适当性 8<0H(lj7_  
approval                                    批准，核准 /],:sS7  
assertion                                    (会计报表上的)认定；确认 Y<:%_]]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &qz&@!`  
asset                                                 资产，财产 rl'YyO}2  
asset restructuring                             资产重组 %bZ3^ ub}t  
assignment of duties                                 职责的划分 [WX tR  
assistant                                     助理，助理人员 x%k4Lm  
associated company                                 联属公司，联营公司 qnyFRPC  
association                                        联合，结合；协会，社团 )M#~/~^f+  
assumption                                       假设，假定 }h5pM`|1  
at a given date                                         在某一特定时日 ^TVy:5Ag  
attestation                                         鉴证，公证 SEr\ u#  
attestation service                             鉴证服务 +Nv&Qu%  
audit adjustment                                审计调整 TGdD7n&Ehh  
audit areas                                        审计领域 !-2nIY!  
audit conclusion                                审计结论 %FT F  
audit effectiveness                             审计效果 =+T{!+|6P  
audit efficiency                                  审计效率 ScQJsFE6  
audit engagement letter                      审计业务约定书 J;+tQ8,AP  
audit evidence                                          审计证据 z[0L?~$  
audit fee                                    审计费 BqvOi ~l  
audit files                                          审计档案 Lx8^V7X  
audit findings                                     审计中发现的事项 uKo)iB6D  
audit implementation stage                        审计实施阶段 u Y V=  
audit mark                                        审计标识 q-/A_5>!;f  
audit materiality                                 审计重要性 3*CF!Y%  
audit method                                     审计方法 @{@x2 '-A  
audit objective                                         审计目标，审计目的 x@m"[u  
audit of financial statements                      会计报表审计，财务报表审计 _MR|(mV  
audit opinion                                     审计意见 }(Nb]_H  
audit period                                      被审计期间，被审计年度 ~d/Doi  
audit plan                                          审计计划 }!pC}m  
audit planning                                    编制审计计划，制定审计计划，审计计划 hx+a.N
 
audit planning stage                                  审计计划阶段 yi"V'Us  
audit procedure                                审计程序 =4\|'V15  
audit programme                               审计程序表，具体审计计划 Q5;Km1(  
audit report                                       审计报告 Z7JI4"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f6PXcV   
audit report with a qualified opinion                 有保留意见的审计报告 6JmS9ho  
audit report with an adverse opinion                否定意见的审计报告 BEg%u)"([  
audit report with dual dates                      双重日期审计报告 [ k^6#TQcn  
audit reporting stage                                 审计报告阶段 {ogGi/8  
audit responsibility                                   审计责任 >sm< < gVb  
audit results                                      审计结果 oPk2ac  
audit risk                                          审计风险  L/%3_,  
audit sampling                                          审计抽样 IJD'0/R'c  
audit sampling techniques                         审计抽样方法，审计抽样技术 _{_LTy%[  
audit strategies                                  审计策略 UB|Nx(V s  
audit summary                                         审计总结，审计小结 8n?P'iM  
audit team                                         审计小组 H_ .@{8I  
audit test                                    审计测试 4Yt:PN2  
audit trail                                          审计轨迹 ~uqJ@#o{  
audit work                                        审计工作 o83HR[
 
audit working paper                                 审计工作底稿 JZD27[b
 
audited financial statement                        审计会计报表，已审计财务报表 $T^O38$  
Auditing Guidelines (the～)                      审计规范指南 }z,4IHNn  
auditing standards                             审计准则 wDem }uO  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 <&8cq@<  
authorisation of transaction                       交易的授权 s_.q/D@vu  
availability                                         可获得性 []1VD#  
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balance                                      余额；差额；平衡 @=K> uyB  
balance sheet                                    资产负债表 KB&t31aq  
bank                                                 银行 ?T$i  
bank account                                    银行账户，银行户头 \hc}xy 0  
bank statement                                 银行对账单 m589C+7  
barter transaction                              易货交易，以物换物交易 lc>nUhj.  
basis of audit                                    审计依据 .',ikez  
basis of preparation                                (会计报表的)编制基础 c<A@Op"A  
book of account                               账目，账簿 "h_n/}r=  
borrowing                                         借款，贷款，借债 ~~;fWM '  
branch                                              分支，分支机构，分店 S@Yb)">ZQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 5A7!Xd  
budget                                              预算 %ia/i :  
building                                      建筑物；大楼 >LgV[D#=&o  
business conditions                                  业务情况，经营情况 gpHI)1i'H  
business licence                               (企业等的)营业执照 zIH[ :  
business relation                                业务关系 [uc;M6o}?  
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