[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 `hb%+-lj+  
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审计词汇英汉对照 ~s5SZK*  
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ability to continue as a going concern               持续经营能力 `]W|8M  
acceptability                                     可接受性，可接受程度 /i77  
acceptable level of detection risk                     检查风险的可接受水平 &%-73nYw  
acceptance of engagement                       接受委托 6:~v4W!k  
accepting the engagement for the first time              首次接受委托 6R^^.tCs  
access to asset                                         对资产的接触 rEF0oJ.
  
according to                                     根据，依据，依照 *M"}z  
account balance                                账户余额 qT^I?g"!  
account for                                       对……进行会计处理，核算；解释 r9dyA5oD  
accounting                                        会计，会计学 rOVVL%@QqJ  
accounting advisory serve                        会计咨询服务 XcjRO#s\  
accounting firm                                 会计师事务所 5;HH4?]p  
accounting information                      会计信息，会计资料 $ , u+4h  
accounting period                             会计期间 vuYSVI2=H  
accounting policies                                   会计政策 ^U!0-y  
accounting professional bodies                 会计职业组织，会计职业团体 O<V4HUW  
accounting records                                   会计记录 S;- LIv  
accounting responsibility                           会计责任 15sp|$&`  
accounting service                             会计服务 VTH> o>g  
accounting standards                                会计准则 r >nG@A  
Accounting Standards for Business Enterprises       企业会计准则 Nal9M[]c  
accounting system                             会计系统 o !U 6?  
accounting treatment                                会计处理 ,KFapz!  
accuracy                                    准确性，精确性 GmP@;[H"  
additional audit procedures                      追加审计程序 j?+X\PtQ  
addressee                                         收件人，收信人 HZ:6zH  
Administration of State-owned Assets  (the～)     国有资产管理局 _FWBUZ;N  
administrative laws and regulations                 行政法规 1{JV}O  
adverse impact                                 不利影响，负面影响 )h)]SF}  
adverse opinion                                反对意见 N}t 2Nu-  
advisory group                                  咨询组，顾问组 BSVx
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agency fee                                        代理费，代理费用 v'3J.?N  
aggregate                                          总计，合计为…… ?pd8
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alternation of document and record                 变造文件和记录 S@/IQR  
alternative audit procedures                      替代审计程序，备选审计程序 s']Bx=  
amend                                              修改，修订 gp\<p-}  
amortisation                                      摊销 5yz(>EVH  
analytical capacity                             分析能力 Kuu *&u  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 rQ qW_t%  
appendix                                          附录，附表 Ug<#
en  
applicable                                         适用的 H
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applicable laws and regulations                 适用的法规 W}mn}gTQ  
application systems                                  应用系统 3zc
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apply consistently                              一贯地执行，一贯地实施 s|y "WDyx5  
appropriate                                       适当的，合适的； m+T;O/lG0{  
征用，挪用 Xx>X5Fy  
appropriate authorization                          适当的授权 OD!
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appropriateness of audit evidence                    审计证据的适当性 }|8_9Rx0*  
approval                                    批准，核准 j=r P:#  
assertion                                    (会计报表上的)认定；确认 pz.JWCU1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *(T:,PY  
asset                                                 资产，财产 m3/O.DY%0  
asset restructuring                             资产重组 5lUF7:A>#  
assignment of duties                                 职责的划分 QvKh,rBFVG  
assistant                                     助理，助理人员 ,tu
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associated company                                 联属公司，联营公司 NdD`Hn-  
association                                        联合，结合；协会，社团 / ^#;d UB  
assumption                                       假设，假定 Su/6Q$0 t  
at a given date                                         在某一特定时日 DBr ZzA  
attestation                                         鉴证，公证 [rV>57`YD  
attestation service                             鉴证服务 U ^5Kz-5.  
audit adjustment                                审计调整 7%|~>   
audit areas                                        审计领域 %2{%Obp'  
audit conclusion                                审计结论 ^Xq 6:
 
audit effectiveness                             审计效果 kTu[ y;  
audit efficiency                                  审计效率  :7]Sa`  
audit engagement letter                      审计业务约定书 _)>_{Pm  
audit evidence                                          审计证据 {ix? Brq/  
audit fee                                    审计费 gL*>[@RO  
audit files                                          审计档案 SPY|K  
audit findings                                     审计中发现的事项 =k^Y?.  
audit implementation stage                        审计实施阶段 [`"ZjkR_J  
audit mark                                        审计标识 jk[1{I/  
audit materiality                                 审计重要性 Vg>dI&O  
audit method                                     审计方法 b((M)Gz  
audit objective                                         审计目标，审计目的 TU,s*D&e  
audit of financial statements                      会计报表审计，财务报表审计 '
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audit opinion                                     审计意见 V8C:"UZ;  
audit period                                      被审计期间，被审计年度 wc}5 m Hs  
audit plan                                          审计计划 Ki$MpA3j  
audit planning                                    编制审计计划，制定审计计划，审计计划 ':3pq2{  
audit planning stage                                  审计计划阶段 afuOeZP  
audit procedure                                审计程序 j2StXq3  
audit programme                               审计程序表，具体审计计划 f=r<n
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audit report                                       审计报告 RbP6 F*f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c]n1':FT"  
audit report with a qualified opinion                 有保留意见的审计报告 Tz8PSk1[  
audit report with an adverse opinion                否定意见的审计报告 9CWF{"  
audit report with dual dates                      双重日期审计报告 ( +Q&[E"87  
audit reporting stage                                 审计报告阶段 2db3I:;E  
audit responsibility                                   审计责任 ;RC{<wBTx  
audit results                                      审计结果 R6kD=JY/!  
audit risk                                          审计风险 {E9+WFz5  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 v4`"1Ss,K  
audit strategies                                  审计策略 O7-mT8o  
audit summary                                         审计总结，审计小结 9.gXzPH  
audit team                                         审计小组 p93r'&Q  
audit test                                    审计测试 ^6MU 0Q2  
audit trail                                          审计轨迹 !Sh&3uy_qN  
audit work                                        审计工作 4C61GB?Vy  
audit working paper                                 审计工作底稿 _/-jX  
audited financial statement                        审计会计报表，已审计财务报表 8pIP  
Auditing Guidelines (the～)                      审计规范指南 /v1Q4mq  
auditing standards                             审计准则 j<VFn~*_  
audit-oriented working paper                          (审计)业务类工作底稿 e.7EU  
authorisation                                     授权 4ew" %Cs*  
authorisation of transaction                       交易的授权 p.v0D:@&  
availability                                         可获得性 `>f6)C-  
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balance                                      余额；差额；平衡 ODNM+#}`  
balance sheet                                    资产负债表 =[cS0Sy
  
bank                                                 银行 :8=ikwQ  
bank account                                    银行账户，银行户头 ~J wb`g.  
bank statement                                 银行对账单 Ui_8)z _  
barter transaction                              易货交易，以物换物交易 QwJVS(Gs4  
basis of audit                                    审计依据 A+ZK4]xb  
basis of preparation                                (会计报表的)编制基础 ([T>.s  
book of account                               账目，账簿 f332J  
borrowing                                         借款，贷款，借债 /Y W>*?"N  
branch                                              分支，分支机构，分店 H]{v;;'~  
brought forward                                (账户余额等的)承上年，承上期，承上页 jnKWZ/R  
budget                                              预算 n'wU;!W9  
building                                      建筑物；大楼 ,Ys %:>?  
business conditions                                  业务情况，经营情况 z;{iM/Xe  
business licence                               (企业等的)营业执照 ); !eow  
business relation                                业务关系 F\JM\{ &F  
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