[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 6hiWgbE  
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审计词汇英汉对照 }0}=- g&  
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ability to continue as a going concern               持续经营能力 uE,g|51H/  
acceptability                                     可接受性，可接受程度 ~X<?&;6  
acceptable level of detection risk                     检查风险的可接受水平 lSG]{  
acceptance of engagement                       接受委托 1\Z/}FT  
accepting the engagement for the first time              首次接受委托 P?h
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access to asset                                         对资产的接触 )lH`a  
according to                                     根据，依据，依照 ?UV|m  
account balance                                账户余额 JqV}>"WMV  
account for                                       对……进行会计处理，核算；解释 ;;K ~  
accounting                                        会计，会计学 "i,ZG$S#E  
accounting advisory serve                        会计咨询服务 _t>[gB,  
accounting firm                                 会计师事务所 V t(s4  
accounting information                      会计信息，会计资料 tu's]3RE  
accounting period                             会计期间 2j&0U!DX  
accounting policies                                   会计政策 vP%}XEF  
accounting professional bodies                 会计职业组织，会计职业团体 BB imP  
accounting records                                   会计记录 L:\>)6]Ls  
accounting responsibility                           会计责任 <DN7  
accounting service                             会计服务  }=d}q *  
accounting standards                                会计准则 LSrKi$   
Accounting Standards for Business Enterprises       企业会计准则 SQJ+C%   
accounting system                             会计系统 Z~]G+(  
accounting treatment                                会计处理 Xc$Zkfmms  
accuracy                                    准确性，精确性 jAdZS\?w  
additional audit procedures                      追加审计程序 E:y^= Y  
addressee                                         收件人，收信人 H 3so&_  
Administration of State-owned Assets  (the～)     国有资产管理局 i`5Skr:M  
administrative laws and regulations                 行政法规 {_4`0J`3  
adverse impact                                 不利影响，负面影响 05Q4$P  
adverse opinion                                反对意见 s6k(K>P l  
advisory group                                  咨询组，顾问组 W~FU!C?]  
agency fee                                        代理费，代理费用 P1^O0)  
aggregate                                          总计，合计为…… p M9M8d  
alternation of document and record                 变造文件和记录 + ryB
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alternative audit procedures                      替代审计程序，备选审计程序 FXul u6"SX  
amend                                              修改，修订 !JtM`x/yR  
amortisation                                      摊销 =fJ
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analytical capacity                             分析能力 C]&/k_k  
analytical procedures                               分析性程序 t +|t/1s2  
annual financial statements                        年度会计报表，年度财务报表 Fj46~#ZZ  
appendix                                          附录，附表 |rI;OvZ\  
applicable                                         适用的 qJE_4/<^!  
applicable laws and regulations                 适用的法规 rv c%[HfW;  
application systems                                  应用系统 VRTJKi  
apply consistently                              一贯地执行，一贯地实施 WmkCV+thA  
appropriate                                       适当的，合适的； 1p8pH$j'  
征用，挪用 (+SL1O P  
appropriate authorization                          适当的授权 V -_MwII-  
appropriateness of audit evidence                    审计证据的适当性 ^kke  
approval                                    批准，核准 \,#;gS"  
assertion                                    (会计报表上的)认定；确认 kt |j]:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 h; 6G~D  
asset                                                 资产，财产 DOOF--ua  
asset restructuring                             资产重组 t'Zv)Wu1E  
assignment of duties                                 职责的划分 mWUd-|Ul  
assistant                                     助理，助理人员 ix"BLn]YZ  
associated company                                 联属公司，联营公司 "wCx]{Di  
association                                        联合，结合；协会，社团 -qBdcbi|x)  
assumption                                       假设，假定 5"ooam3  
at a given date                                         在某一特定时日 %rV|{@J `  
attestation                                         鉴证，公证 <7! "8e  
attestation service                             鉴证服务 r4d#;S9{o  
audit adjustment                                审计调整 WD1>{TSn  
audit areas                                        审计领域 !<out4Mz"  
audit conclusion                                审计结论 G#ELQ/Q  
audit effectiveness                             审计效果 2Bi?^kQ#  
audit efficiency                                  审计效率 6s>io%,:  
audit engagement letter                      审计业务约定书 JXHf$k  
audit evidence                                          审计证据 jrpki<D  
audit fee                                    审计费 Sk-Q 4D^  
audit files                                          审计档案 .<Ays?  
audit findings                                     审计中发现的事项 _GM?`  
audit implementation stage                        审计实施阶段 _2{2Xb  
audit mark                                        审计标识
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audit materiality                                 审计重要性 U "r)C;
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audit method                                     审计方法 Bw~jqDZ}|  
audit objective                                         审计目标，审计目的 d|8-#.gV  
audit of financial statements                      会计报表审计，财务报表审计 wR,}#m,   
audit opinion                                     审计意见 BLAF{vVaf  
audit period                                      被审计期间，被审计年度 4Dy1M}7
 
audit plan                                          审计计划 i'.D=o  
audit planning                                    编制审计计划，制定审计计划，审计计划 @6Lp$w  
audit planning stage                                  审计计划阶段 XpYd
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audit procedure                                审计程序 *>2e4j]  
audit programme                               审计程序表，具体审计计划 *sau['Ha  
audit report                                       审计报告 B`||4*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y}is=h3  
audit report with a qualified opinion                 有保留意见的审计报告 lEw;X78+  
audit report with an adverse opinion                否定意见的审计报告 N|%r5%  
audit report with dual dates                      双重日期审计报告 p]<)6sZ  
audit reporting stage                                 审计报告阶段 `$XB_o%@  
audit responsibility                                   审计责任 ~2nt3
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audit results                                      审计结果 =M}tet }  
audit risk                                          审计风险 /r2S1"(q  
audit sampling                                          审计抽样 0FLCN!i1  
audit sampling techniques                         审计抽样方法，审计抽样技术 'nq~1 >i  
audit strategies                                  审计策略 59p'U/|  
audit summary                                         审计总结，审计小结 A@Lr(L  
audit team                                         审计小组  p1hF.  
audit test                                    审计测试 -ssmj8:Q\|  
audit trail                                          审计轨迹 Ya>AI.!K  
audit work                                        审计工作 P#Whh  
audit working paper                                 审计工作底稿 n).*=YLN  
audited financial statement                        审计会计报表，已审计财务报表 EZzR"W/  
Auditing Guidelines (the～)                      审计规范指南 jE=m4
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auditing standards                             审计准则 u+ hRaI;v  
audit-oriented working paper                          (审计)业务类工作底稿 "shX~zd5  
authorisation                                     授权 +FAxqCkA  
authorisation of transaction                       交易的授权 O}(sn  
availability                                         可获得性 E0l&d  
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balance                                      余额；差额；平衡 3)L#V .  
balance sheet                                    资产负债表 gz~ug35  
bank                                                 银行 ! 2knSS  
bank account                                    银行账户，银行户头 =v'Aub  
bank statement                                 银行对账单 >56fa6=3@  
barter transaction                              易货交易，以物换物交易 CrSBN~  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 Lb?q5_  
book of account                               账目，账簿 |@d}O8  
borrowing                                         借款，贷款，借债 .'$8Hj;@  
branch                                              分支，分支机构，分店 jl]3B  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q`NdsS2  
budget                                              预算 6k![v@
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building                                      建筑物；大楼 ylb)SXBf  
business conditions                                  业务情况，经营情况 RZKx!X4=q  
business licence                               (企业等的)营业执照 o3eaNYa  
business relation                                业务关系 (+0(A777M  
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