[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 aE'nW@YL
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审计词汇英汉对照 /o)o7$6Q  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 E6FT*}Q  
acceptable level of detection risk                     检查风险的可接受水平 0~0OQ/>7  
acceptance of engagement                       接受委托 39+6ZTqx
 
accepting the engagement for the first time              首次接受委托 "\l O1D  
access to asset                                         对资产的接触 Zg#VZg1 2  
according to                                     根据，依据，依照 u:FFZ  
account balance                                账户余额 #=* y7w  
account for                                       对……进行会计处理，核算；解释 {zf)im[.  
accounting                                        会计，会计学 hn@T ]k  
accounting advisory serve                        会计咨询服务 @&G< Np
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accounting firm                                 会计师事务所 cLpkgK&a  
accounting information                      会计信息，会计资料 ;[~:Y[N  
accounting period                             会计期间 klK
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accounting policies                                   会计政策 ?UPZ49y  
accounting professional bodies                 会计职业组织，会计职业团体 Z1t?+v+Ro*  
accounting records                                   会计记录 e<;^P(g`E  
accounting responsibility                           会计责任 O5:2B\B  
accounting service                             会计服务 n)' 5h &#  
accounting standards                                会计准则 UD@u hL  
Accounting Standards for Business Enterprises       企业会计准则 kA1 C&  
accounting system                             会计系统 wC~ra:/?:7  
accounting treatment                                会计处理 <7;AK!BH  
accuracy                                    准确性，精确性 J0eJRs  
additional audit procedures                      追加审计程序 =]auP{AlE  
addressee                                         收件人，收信人 J"&jR7-9  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 D@cv{ _M/  
adverse impact                                 不利影响，负面影响 ]$VYzE2e  
adverse opinion                                反对意见 AKbrXKx  
advisory group                                  咨询组，顾问组 Y,%d_yR
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agency fee                                        代理费，代理费用 x/pM.NZF1  
aggregate                                          总计，合计为…… S|pMX87 R  
alternation of document and record                 变造文件和记录 1JIo,7  
alternative audit procedures                      替代审计程序，备选审计程序 ]S=AO/'  
amend                                              修改，修订 \z4I'"MC.9  
amortisation                                      摊销
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analytical capacity                             分析能力 ~fDM
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analytical procedures                               分析性程序 HaUfTQ8  
annual financial statements                        年度会计报表，年度财务报表 CfWtCA  
appendix                                          附录，附表 O&Ws*k  
applicable                                         适用的 Y8^pgv  
applicable laws and regulations                 适用的法规 Z?#_3h$"T  
application systems                                  应用系统 lhk[U!>#  
apply consistently                              一贯地执行，一贯地实施 fW,,@2P  
appropriate                                       适当的，合适的； Y<vsMf_U  
征用，挪用 aq|R?  
appropriate authorization                          适当的授权 9 EE},D  
appropriateness of audit evidence                    审计证据的适当性 Imi#$bF6  
approval                                    批准，核准 ;B'5B]A3  
assertion                                    (会计报表上的)认定；确认 Q^iE,_ Zq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]ZB^Hi_  
asset                                                 资产，财产 H)Zb_>iV  
asset restructuring                             资产重组 XU3v#Du  
assignment of duties                                 职责的划分 Ev R6^n/  
assistant                                     助理，助理人员 _7O;ED+  
associated company                                 联属公司，联营公司 1ud+~y$K  
association                                        联合，结合；协会，社团 y$]gmg  
assumption                                       假设，假定 @LzqQ[  
at a given date                                         在某一特定时日 /ox9m7Fz7  
attestation                                         鉴证，公证 Oh\+cvbG  
attestation service                             鉴证服务 yJ
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audit adjustment                                审计调整 f~RS[h`:  
audit areas                                        审计领域 &7{/ x~S{  
audit conclusion                                审计结论 "K"]/3`k-  
audit effectiveness                             审计效果 /lC&'h T  
audit efficiency                                  审计效率 RO([R=.`/  
audit engagement letter                      审计业务约定书 QEavb
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audit evidence                                          审计证据 x tJ_azt  
audit fee                                    审计费 |7K[+aK  
audit files                                          审计档案 lO)0p2  
audit findings                                     审计中发现的事项 {G+pI2^  
audit implementation stage                        审计实施阶段 v[aFSXGj)  
audit mark                                        审计标识 9'qU 4I  
audit materiality                                 审计重要性 DRBRs-D  
audit method                                     审计方法 VPKoBJ&  
audit objective                                         审计目标，审计目的 ^st.bzg+[  
audit of financial statements                      会计报表审计，财务报表审计 jWg7
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audit opinion                                     审计意见 `+4>NT6cu9  
audit period                                      被审计期间，被审计年度 HywT  
audit plan                                          审计计划 FAS+*GFz  
audit planning                                    编制审计计划，制定审计计划，审计计划 7# /c7
 
audit planning stage                                  审计计划阶段 :%!}%fkxH  
audit procedure                                审计程序 g=*`6@_=  
audit programme                               审计程序表，具体审计计划 bHJKX>@{  
audit report                                       审计报告 \>B$x@-wg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '7'*+sgi$  
audit report with a qualified opinion                 有保留意见的审计报告 su?{Cj6*  
audit report with an adverse opinion                否定意见的审计报告 _oV;Y`_  
audit report with dual dates                      双重日期审计报告 G<F+/Oi&DX  
audit reporting stage                                 审计报告阶段 `&3hfiI}  
audit responsibility                                   审计责任 /]xu=q2  
audit results                                      审计结果  9S<87sO  
audit risk                                          审计风险 ?MW*`U  
audit sampling                                          审计抽样 *\-R
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audit sampling techniques                         审计抽样方法，审计抽样技术 J 8!D."'Q0  
audit strategies                                  审计策略 S1Z~-i*w  
audit summary                                         审计总结，审计小结 gY],U4_:p  
audit team                                         审计小组 tQ,,krw~  
audit test                                    审计测试 c `[,>  
audit trail                                          审计轨迹 ^)JUl!5j]C  
audit work                                        审计工作 eT(/D/jan  
audit working paper                                 审计工作底稿 ^#6"d+lp  
audited financial statement                        审计会计报表，已审计财务报表 fbl8:c)I  
Auditing Guidelines (the～)                      审计规范指南 z~O#0Q!  
auditing standards                             审计准则 [lU0TDq  
audit-oriented working paper                          (审计)业务类工作底稿 bqo+b{i\  
authorisation                                     授权 AX`>y@I  
authorisation of transaction                       交易的授权 +hUS sR&  
availability                                         可获得性 t;3n  
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balance                                      余额；差额；平衡 5B| &+7dCw  
balance sheet                                    资产负债表 G{ |0
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bank                                                 银行 B%]yLJ  
bank account                                    银行账户，银行户头 #5Q?Q~E@  
bank statement                                 银行对账单 i)@IV]]6yL  
barter transaction                              易货交易，以物换物交易 #hKaH -j  
basis of audit                                    审计依据 mQbpv'N  
basis of preparation                                (会计报表的)编制基础 Zb \E!>V  
book of account                               账目，账簿 sI/]pgt2  
borrowing                                         借款，贷款，借债 lmsO 6=I4F  
branch                                              分支，分支机构，分店 K)D5%?D  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~BUzyc%  
budget                                              预算 W[$GB_A)  
building                                      建筑物；大楼 OI8Hf3d=  
business conditions                                  业务情况，经营情况 #mK/xbW  
business licence                               (企业等的)营业执照 _,"?R]MO  
business relation                                业务关系 ?cZ#0U  
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