[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 >sdF:(JV&  
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审计词汇英汉对照 0$NzRPbH  
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ability to continue as a going concern               持续经营能力 :# \jx  
acceptability                                     可接受性，可接受程度 JvEW0-B^l,  
acceptable level of detection risk                     检查风险的可接受水平 _+)n}Se  
acceptance of engagement                       接受委托 Zl>wWJ3y  
accepting the engagement for the first time              首次接受委托 ,S m?2<  
access to asset                                         对资产的接触 xnJ#}-.7  
according to                                     根据，依据，依照 C
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account balance                                账户余额 @Z7s3b  
account for                                       对……进行会计处理，核算；解释 xb"e'Zh  
accounting                                        会计，会计学 V3T.EW  
accounting advisory serve                        会计咨询服务 Sj:c {jyJd  
accounting firm                                 会计师事务所 t0Lt+E|J  
accounting information                      会计信息，会计资料 \II^&xSF  
accounting period                             会计期间 F&#I[]#   
accounting policies                                   会计政策 a^^OI|?  
accounting professional bodies                 会计职业组织，会计职业团体 <;@E .I\N  
accounting records                                   会计记录 cp"{W-Q{$  
accounting responsibility                           会计责任 /cVZ/"  
accounting service                             会计服务 tR4+]K  
accounting standards                                会计准则 xIV#}z0  
Accounting Standards for Business Enterprises       企业会计准则 ONZ(0H{ 1$  
accounting system                             会计系统 asE.!g?  
accounting treatment                                会计处理 +;)Xu}  
accuracy                                    准确性，精确性 1D2RhM%  
additional audit procedures                      追加审计程序 ;mr*$Iu7|  
addressee                                         收件人，收信人 z_#H J}R=  
Administration of State-owned Assets  (the～)     国有资产管理局 :o87<) _F  
administrative laws and regulations                 行政法规 -O r\  
adverse impact                                 不利影响，负面影响 >)Bv>HM  
adverse opinion                                反对意见 /!.]Y8yEH  
advisory group                                  咨询组，顾问组 qVO,sKQ{  
agency fee                                        代理费，代理费用 a[,p1}!_  
aggregate                                          总计，合计为…… &LG|YvMY6  
alternation of document and record                 变造文件和记录 >]
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alternative audit procedures                      替代审计程序，备选审计程序 X)=m4\R  
amend                                              修改，修订 {iCX?Sb  
amortisation                                      摊销 0W_u"UY$c  
analytical capacity                             分析能力 D(Q]ddUi'  
analytical procedures                               分析性程序 Q \SSv;3_  
annual financial statements                        年度会计报表，年度财务报表 ~ 588md :  
appendix                                          附录，附表 ynf!1!4  
applicable                                         适用的 m?1r@!/y  
applicable laws and regulations                 适用的法规 0bD\`Jiv,  
application systems                                  应用系统 !aJ6Uf%R  
apply consistently                              一贯地执行，一贯地实施 qP zxP @4  
appropriate                                       适当的，合适的； T-iQ!D~  
征用，挪用 X eslOsHh  
appropriate authorization                          适当的授权 K|Xe)  
appropriateness of audit evidence                    审计证据的适当性 >5TXLOYZ  
approval                                    批准，核准 3hEbM'L  
assertion                                    (会计报表上的)认定；确认 Okd.  ~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?5^DQ|Hg ^  
asset                                                 资产，财产 'Q=(1a11  
asset restructuring                             资产重组 ``@e7~F{  
assignment of duties                                 职责的划分 J uOCOl\  
assistant                                     助理，助理人员 DMSC(Sz  
associated company                                 联属公司，联营公司 ;!7M<T$&  
association                                        联合，结合；协会，社团 c+O:n:L  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 h2= wC.  
attestation                                         鉴证，公证 X`-o0HG  
attestation service                             鉴证服务 k!x`cp  
audit adjustment                                审计调整 OHnsfXO_V  
audit areas                                        审计领域 \.GA"_y  
audit conclusion                                审计结论 "ub0}p4V  
audit effectiveness                             审计效果 gNkBHwv  
audit efficiency                                  审计效率 bweAmSs  
audit engagement letter                      审计业务约定书 i[z#5;x+<  
audit evidence                                          审计证据 Bt1v7M  
audit fee                                    审计费 0Pt%(^  
audit files                                          审计档案 YUyYVi7clq  
audit findings                                     审计中发现的事项 QF22_D<.}J  
audit implementation stage                        审计实施阶段 H;DjM;be  
audit mark                                        审计标识 _Kh8 <$h  
audit materiality                                 审计重要性 8%a ^j\L  
audit method                                     审计方法 -q nOq[  
audit objective                                         审计目标，审计目的 jfam/LL{V  
audit of financial statements                      会计报表审计，财务报表审计 6(Ntt  
audit opinion                                     审计意见 _fHj8- s/  
audit period                                      被审计期间，被审计年度 &IsPqO  
audit plan                                          审计计划 g:6 `1C  
audit planning                                    编制审计计划，制定审计计划，审计计划 RXu`DWN  
audit planning stage                                  审计计划阶段 Kw:%B|B<T  
audit procedure                                审计程序 SP>&+5AydX  
audit programme                               审计程序表，具体审计计划 )YZx]6\l)  
audit report                                       审计报告 [o7Qr?RN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :2XX~|  
audit report with a qualified opinion                 有保留意见的审计报告 %F}d'TPx  
audit report with an adverse opinion                否定意见的审计报告 nyOmNvZf  
audit report with dual dates                      双重日期审计报告 v_pFI8Cz)  
audit reporting stage                                 审计报告阶段 TQ% F\@"  
audit responsibility                                   审计责任 uU-1;m#N?  
audit results                                      审计结果 hx4c`fOs  
audit risk                                          审计风险 \>{;,f  
audit sampling                                          审计抽样 0< }BSv  
audit sampling techniques                         审计抽样方法，审计抽样技术 YOA)paq+  
audit strategies                                  审计策略 Pmd5P:n*,  
audit summary                                         审计总结，审计小结 >McEuoZx9  
audit team                                         审计小组 HXPq+  
audit test                                    审计测试 !-
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audit trail                                          审计轨迹 9ESV[  
audit work                                        审计工作 5v=e(Ph+  
audit working paper                                 审计工作底稿 nV8iYBBym  
audited financial statement                        审计会计报表，已审计财务报表 !HP=Rgh  
Auditing Guidelines (the～)                      审计规范指南 {K: ]dO  
auditing standards                             审计准则 C<w&mFozL  
audit-oriented working paper                          (审计)业务类工作底稿 gr# |ZK.`  
authorisation                                     授权 kQn}lD
 
authorisation of transaction                       交易的授权 9oG)\M.6w  
availability                                         可获得性 a(G }<  
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balance                                      余额；差额；平衡 [| N73m,&  
balance sheet                                    资产负债表 CT'#~~QB  
bank                                                 银行 sk3AwG;A  
bank account                                    银行账户，银行户头 m3&b )O7  
bank statement                                 银行对账单 mrr -jo  
barter transaction                              易货交易，以物换物交易 *D1vla8  
basis of audit                                    审计依据 Z.s0ddMs  
basis of preparation                                (会计报表的)编制基础 2R;#XmK
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book of account                               账目，账簿 3~Ap1_9  
borrowing                                         借款，贷款，借债 IlB*JJnl  
branch                                              分支，分支机构，分店 9w=[}<E  
brought forward                                (账户余额等的)承上年，承上期，承上页 k-)Ls~#+  
budget                                              预算 LyL(~Jc|  
building                                      建筑物；大楼 SDs#w  
business conditions                                  业务情况，经营情况 Q-1Xgw!  
business licence                               (企业等的)营业执照 bU/YU0ZIT  
business relation                                业务关系 _N0N#L4M  

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