[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 e_=pspnZ  
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审计词汇英汉对照 DnHAm q]  
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ability to continue as a going concern               持续经营能力 h_~|O[5|)  
acceptability                                     可接受性，可接受程度 5!ubY 6Ph  
acceptable level of detection risk                     检查风险的可接受水平 e5ru:#P.p  
acceptance of engagement                       接受委托 b#g {`E  
accepting the engagement for the first time              首次接受委托 bw<w u}ED  
access to asset                                         对资产的接触 ^v!im\ r  
according to                                     根据，依据，依照 [tqO}D  
account balance                                账户余额 )@qup _M@  
account for                                       对……进行会计处理，核算；解释 .NkAD-k`  
accounting                                        会计，会计学 fhV0S>*<  
accounting advisory serve                        会计咨询服务 6!B^xm.R@  
accounting firm                                 会计师事务所 C 6d]tLE  
accounting information                      会计信息，会计资料 ]&:b<]K3  
accounting period                             会计期间 X
B*}P  
accounting policies                                   会计政策 {KDgK  
accounting professional bodies                 会计职业组织，会计职业团体 ?{: D,{+  
accounting records                                   会计记录 ,k~j6Z  
accounting responsibility                           会计责任 _;:rkC fj  
accounting service                             会计服务 EF=dXm/\  
accounting standards                                会计准则 wm=RD9 8  
Accounting Standards for Business Enterprises       企业会计准则 `x} Dk<HF  
accounting system                             会计系统 MdH97L)L.0  
accounting treatment                                会计处理 tKZ&1
E  
accuracy                                    准确性，精确性 rQEi/  
additional audit procedures                      追加审计程序 'qV3O+@MF  
addressee                                         收件人，收信人 'e]HP-Y <  
Administration of State-owned Assets  (the～)     国有资产管理局 9&%#nN4`8  
administrative laws and regulations                 行政法规 90s;/y(  
adverse impact                                 不利影响，负面影响 nMGrG  
adverse opinion                                反对意见 nG"n-$A?<  
advisory group                                  咨询组，顾问组 kT^*>=1  
agency fee                                        代理费，代理费用 B:-U`CHHQ  
aggregate                                          总计，合计为…… \2Og>{"U  
alternation of document and record                 变造文件和记录 vUYJf
99B  
alternative audit procedures                      替代审计程序，备选审计程序 &xiOTkqB  
amend                                              修改，修订 ~XUOWY75  
amortisation                                      摊销 ,;.B4  
analytical capacity                             分析能力 8geek$FY x  
analytical procedures                               分析性程序 PW%1xHLfk  
annual financial statements                        年度会计报表，年度财务报表 pp~3@_)b  
appendix                                          附录，附表 [5Fd P0  
applicable                                         适用的 Dz`k[mI  
applicable laws and regulations                 适用的法规 yI 8m%g%  
application systems                                  应用系统 lwOf)jK:J  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； )nwZ/&@  
征用，挪用 Hz?!BV0  
appropriate authorization                          适当的授权 \+k, :8s/  
appropriateness of audit evidence                    审计证据的适当性 /vjG jb=3U  
approval                                    批准，核准 +z-[s6q2m  
assertion                                    (会计报表上的)认定；确认 x(PKFn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f=ac I|w  
asset                                                 资产，财产 53 @oP  
asset restructuring                             资产重组 Vkr
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assignment of duties                                 职责的划分 r C_d$Jv  
assistant                                     助理，助理人员 -Z%F mv8  
associated company                                 联属公司，联营公司 |gnAqkW0  
association                                        联合，结合；协会，社团 ~G>jw"r  
assumption                                       假设，假定 W+gpr|R2  
at a given date                                         在某一特定时日 r6`\d
k  
attestation                                         鉴证，公证 5YiZ-CQ>  
attestation service                             鉴证服务 H9RGU~q4s[  
audit adjustment                                审计调整 <E Mk D1e  
audit areas                                        审计领域 akT|Y4KxD  
audit conclusion                                审计结论 k(P3LJcYQ  
audit effectiveness                             审计效果 DVI7]+=nV  
audit efficiency                                  审计效率 n]+.  
audit engagement letter                      审计业务约定书 XHxz @_rw  
audit evidence                                          审计证据 v f`9*xF  
audit fee                                    审计费 }YQ:6I  
audit files                                          审计档案 {o
dA[H  
audit findings                                     审计中发现的事项 bV@7mmz:X+  
audit implementation stage                        审计实施阶段 McjS)4j&.  
audit mark                                        审计标识 %3M95UZ2  
audit materiality                                 审计重要性 Is13 :  
audit method                                     审计方法 8xgJSk  
audit objective                                         审计目标，审计目的 =3*Jj`AV  
audit of financial statements                      会计报表审计，财务报表审计 9x=3W?K:,  
audit opinion                                     审计意见 0[/vQ+O]2  
audit period                                      被审计期间，被审计年度 Xo Y7/&&  
audit plan                                          审计计划 p*|ah%F6N  
audit planning                                    编制审计计划，制定审计计划，审计计划 c/ _yMN  
audit planning stage                                  审计计划阶段 bGN 54{f  
audit procedure                                审计程序 &5u BNpH  
audit programme                               审计程序表，具体审计计划 mDfwn7f  
audit report                                       审计报告 ]:&n-&@L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W,3zL.qH"  
audit report with a qualified opinion                 有保留意见的审计报告 cC%j!8!  
audit report with an adverse opinion                否定意见的审计报告 wcZbmJ:  
audit report with dual dates                      双重日期审计报告 JA`H@qE  
audit reporting stage                                 审计报告阶段 KmQ^?Ad-C  
audit responsibility                                   审计责任 ==N` !+  
audit results                                      审计结果 (SF1y/g@=  
audit risk                                          审计风险 = EW3&+Lt  
audit sampling                                          审计抽样 3_W{T@T  
audit sampling techniques                         审计抽样方法，审计抽样技术 > \3ah4"o  
audit strategies                                  审计策略 q#NR32byF  
audit summary                                         审计总结，审计小结 t?{B_Bf  
audit team                                         审计小组 txq~+'A:+  
audit test                                    审计测试 5Z{_m;I.  
audit trail                                          审计轨迹 R"+wih  
audit work                                        审计工作 =&Xdm(  
audit working paper                                 审计工作底稿 Uk,g> LG
  
audited financial statement                        审计会计报表，已审计财务报表 n'K6vW3  
Auditing Guidelines (the～)                      审计规范指南 tPU-1by$  
auditing standards                             审计准则 5
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audit-oriented working paper                          (审计)业务类工作底稿 _s+c+]bO  
authorisation                                     授权 /L&M,OUcr.  
authorisation of transaction                       交易的授权 S`iR9{+&  
availability                                         可获得性 5ZK&fKeCF  
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balance                                      余额；差额；平衡 ]JjK#eh  
balance sheet                                    资产负债表 g9KTn4  
bank                                                 银行 ,Ff n)+  
bank account                                    银行账户，银行户头 tnb$sulc+  
bank statement                                 银行对账单 ~Ky4+\6o>  
barter transaction                              易货交易，以物换物交易 q[d)e6  
basis of audit                                    审计依据 _KN/@(+F  
basis of preparation                                (会计报表的)编制基础 gnLn7?  
book of account                               账目，账簿 ?n]FNj d  
borrowing                                         借款，贷款，借债 51by  
branch                                              分支，分支机构，分店 dz%EM8  
brought forward                                (账户余额等的)承上年，承上期，承上页 3c#s|qW  
budget                                              预算 p|qyTeg  
building                                      建筑物；大楼 >(3\kiYS  
business conditions                                  业务情况，经营情况 #BY`h~&T  
business licence                               (企业等的)营业执照 +E5=
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business relation                                业务关系 dE5D3ze  
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