[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 ^k9I(f^c-_  
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审计词汇英汉对照 11;MN  
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ability to continue as a going concern               持续经营能力 }*]-jWt1J\  
acceptability                                     可接受性，可接受程度 1iF1GkLEq  
acceptable level of detection risk                     检查风险的可接受水平 6T`i/".  
acceptance of engagement                       接受委托 c{w2Gt!  
accepting the engagement for the first time              首次接受委托 $~T4hv :  
access to asset                                         对资产的接触 EXqE~afm2  
according to                                     根据，依据，依照 "=MeM)K  
account balance                                账户余额 >~0Z& d  
account for                                       对……进行会计处理，核算；解释 (n_/`dP  
accounting                                        会计，会计学 7-fb.V9  
accounting advisory serve                        会计咨询服务 X=&KayD  
accounting firm                                 会计师事务所 13x p_j  
accounting information                      会计信息，会计资料 --BW 9]FW  
accounting period                             会计期间 '6%2.[o  
accounting policies                                   会计政策 ?4T-@~~*`=  
accounting professional bodies                 会计职业组织，会计职业团体 CRy|kkT  
accounting records                                   会计记录 R0*|Lo$6  
accounting responsibility                           会计责任 ab?aQ*$+  
accounting service                             会计服务 x
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accounting standards                                会计准则 nAlQ7'  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 KoT%Mfu  
accounting treatment                                会计处理 {E|$8)58i  
accuracy                                    准确性，精确性 wN~_v-~*Q  
additional audit procedures                      追加审计程序 5\VWCI  
addressee                                         收件人，收信人 iDqoa\  
Administration of State-owned Assets  (the～)     国有资产管理局 [ub e6  
administrative laws and regulations                 行政法规 !R`
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adverse impact                                 不利影响，负面影响 l+0oS'`V*L  
adverse opinion                                反对意见 )zDCu`  
advisory group                                  咨询组，顾问组 /od@!/  
agency fee                                        代理费，代理费用 NC6&x=!3  
aggregate                                          总计，合计为…… g*+>H1}  
alternation of document and record                 变造文件和记录 mj7#&r,1l  
alternative audit procedures                      替代审计程序，备选审计程序 $VOFOc  
amend                                              修改，修订 \1M4Dl5!  
amortisation                                      摊销 0?|<I{z2  
analytical capacity                             分析能力 `C'H.g\>2Q  
analytical procedures                               分析性程序 j8:\%|  
annual financial statements                        年度会计报表，年度财务报表 F#5~M<`.o  
appendix                                          附录，附表 SiN0OB  
applicable                                         适用的 S)"Jf?  
applicable laws and regulations                 适用的法规 )MT}+ai  
application systems                                  应用系统 jq0O22 -R  
apply consistently                              一贯地执行，一贯地实施 }3WxZv]I}  
appropriate                                       适当的，合适的； 2=!RQv~%  
征用，挪用 Xne1gms  
appropriate authorization                          适当的授权 uHRsFlw  
appropriateness of audit evidence                    审计证据的适当性 Z*6IW7#  
approval                                    批准，核准 [AJJSd/:  
assertion                                    (会计报表上的)认定；确认 jT;;/Fd3/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }4X0epPp;:  
asset                                                 资产，财产 C~exi[3  
asset restructuring                             资产重组 w7 &A0M  
assignment of duties                                 职责的划分 $M:*T.3  
assistant                                     助理，助理人员 p0eX{xm  
associated company                                 联属公司，联营公司 &_8947  
association                                        联合，结合；协会，社团 h'nY3GrU  
assumption                                       假设，假定 _Y m2/3!  
at a given date                                         在某一特定时日 {Qj~M <@3  
attestation                                         鉴证，公证 @BMx!r5kn  
attestation service                             鉴证服务 4E}Yt$|  
audit adjustment                                审计调整 vtJJ#8a]  
audit areas                                        审计领域 %^6F_F_jS  
audit conclusion                                审计结论 VuZr:-K/  
audit effectiveness                             审计效果 :\_ 5oVb  
audit efficiency                                  审计效率 X2'0PXv>!  
audit engagement letter                      审计业务约定书 YtLt*Ig%  
audit evidence                                          审计证据 M X]n&  
audit fee                                    审计费
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audit files                                          审计档案 ;}p  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 #,'kX
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audit mark                                        审计标识 }c:M^Ff  
audit materiality                                 审计重要性 _DEjF)S  
audit method                                     审计方法 ~pky@O#b  
audit objective                                         审计目标，审计目的 uCB=u[]y4  
audit of financial statements                      会计报表审计，财务报表审计 'dc#F3  
audit opinion                                     审计意见 |;{6&S  
audit period                                      被审计期间，被审计年度 >y+B  
audit plan                                          审计计划 f* wx<  
audit planning                                    编制审计计划，制定审计计划，审计计划 >/6 _ ^  
audit planning stage                                  审计计划阶段 dqcL]e  
audit procedure                                审计程序 ZWm6eD  
audit programme                               审计程序表，具体审计计划 _,*r_D61S  
audit report                                       审计报告 <%mRSv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iH'p>s5L  
audit report with a qualified opinion                 有保留意见的审计报告 5#z1b
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audit report with an adverse opinion                否定意见的审计报告 62NsJ<#>  
audit report with dual dates                      双重日期审计报告 N6TH}~62}  
audit reporting stage                                 审计报告阶段 QTnP'5y  
audit responsibility                                   审计责任 asqV~ n
 
audit results                                      审计结果 b\5F]r  
audit risk                                          审计风险 y|jq?M<A  
audit sampling                                          审计抽样 zKK9r~ M  
audit sampling techniques                         审计抽样方法，审计抽样技术 eszG0Wu  
audit strategies                                  审计策略 l}P=/#</T  
audit summary                                         审计总结，审计小结 tT._VK]o&R  
audit team                                         审计小组 =i3n42M#  
audit test                                    审计测试 EiaW1Cs  
audit trail                                          审计轨迹 Ni7nq8B<  
audit work                                        审计工作 f?)-}\[IR{  
audit working paper                                 审计工作底稿 .A|@?p[  
audited financial statement                        审计会计报表，已审计财务报表 *=xr-!MEk  
Auditing Guidelines (the～)                      审计规范指南 ?r!o~|9|  
auditing standards                             审计准则 A?0Nm{O;3v  
audit-oriented working paper                          (审计)业务类工作底稿 JsS-n'gF'  
authorisation                                     授权 f,Ghb~y  
authorisation of transaction                       交易的授权 H6gSO(U  
availability                                         可获得性 Kf
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balance                                      余额；差额；平衡 o;RI*I  
balance sheet                                    资产负债表 51.%;aY~z  
bank                                                 银行 YHl;flv  
bank account                                    银行账户，银行户头 bs1Rvx1:J%  
bank statement                                 银行对账单 T6kdS]4-  
barter transaction                              易货交易，以物换物交易 Zgb!E]V[
 
basis of audit                                    审计依据 =WJNWt>  
basis of preparation                                (会计报表的)编制基础 >5 BJ
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book of account                               账目，账簿 R/a*LSe@&  
borrowing                                         借款，贷款，借债 XB5DPx  
branch                                              分支，分支机构，分店 {fp[BF  
brought forward                                (账户余额等的)承上年，承上期，承上页 uvS)
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budget                                              预算 ]
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building                                      建筑物；大楼 6d~'$< 5on  
business conditions                                  业务情况，经营情况 [a<SDMR  
business licence                               (企业等的)营业执照 J|rq*XD}q  
business relation                                业务关系 8Cv?Z.x5  
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