[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 "b8<C>
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审计词汇英汉对照 p2GkI/6)uu  
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ability to continue as a going concern               持续经营能力 >_jT.d  
acceptability                                     可接受性，可接受程度 G?jKm_ `L  
acceptable level of detection risk                     检查风险的可接受水平 <[@AMdS  
acceptance of engagement                       接受委托 3J32W@}.K  
accepting the engagement for the first time              首次接受委托 mQhI"3!f  
access to asset                                         对资产的接触 7](,/MeGG  
according to                                     根据，依据，依照 S4aN7.'Q  
account balance                                账户余额 3'}(:X(  
account for                                       对……进行会计处理，核算；解释 2
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accounting                                        会计，会计学 X9K@mX  
accounting advisory serve                        会计咨询服务 X+z!?W*a  
accounting firm                                 会计师事务所 O; 7`*}m  
accounting information                      会计信息，会计资料 P%A;EF~v  
accounting period                             会计期间 7IB< 0  
accounting policies                                   会计政策 :3pJGMv(  
accounting professional bodies                 会计职业组织，会计职业团体 6oMU) DIa  
accounting records                                   会计记录 _HW~
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accounting responsibility                           会计责任 7xTgG! >v  
accounting service                             会计服务 o|
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accounting standards                                会计准则 NGcd  
Accounting Standards for Business Enterprises       企业会计准则 9E5Ec~l   
accounting system                             会计系统 Ua\]]<hj"  
accounting treatment                                会计处理 7g8}]\i+  
accuracy                                    准确性，精确性 v;AsV`g  
additional audit procedures                      追加审计程序 thy)J.<J  
addressee                                         收件人，收信人 m-Q!V+XQp  
Administration of State-owned Assets  (the～)     国有资产管理局 zP$0B!9  
administrative laws and regulations                 行政法规 d]{wZ#x  
adverse impact                                 不利影响，负面影响 Yj3j?.JJk  
adverse opinion                                反对意见 Tw*:Vw  
advisory group                                  咨询组，顾问组 o@*eC L=  
agency fee                                        代理费，代理费用 g X 75zso  
aggregate                                          总计，合计为…… &TJMopVn  
alternation of document and record                 变造文件和记录 ^aYlu0Wm  
alternative audit procedures                      替代审计程序，备选审计程序 }'L7<_  
amend                                              修改，修订 ~~>`WA\G5,  
amortisation                                      摊销 Fk=Sx<TX  
analytical capacity                             分析能力 }Q&zYC]d  
analytical procedures                               分析性程序 &YC Z L  
annual financial statements                        年度会计报表，年度财务报表 s.7\?(Lg  
appendix                                          附录，附表 `Sgj!/!F  
applicable                                         适用的 <qJI]P  
applicable laws and regulations                 适用的法规 Hvqv
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application systems                                  应用系统 +a1Or  
apply consistently                              一贯地执行，一贯地实施 R+{QZ'K.qg  
appropriate                                       适当的，合适的； Bn:"qN~  
征用，挪用 HY
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appropriate authorization                          适当的授权 $ /*19e~  
appropriateness of audit evidence                    审计证据的适当性 p}H:t24Cr5  
approval                                    批准，核准 KZrg4TEVi  
assertion                                    (会计报表上的)认定；确认 (K9
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :5|'C
 
asset                                                 资产，财产 [ hzw..?g  
asset restructuring                             资产重组 s8BfOl-  
assignment of duties                                 职责的划分 " kp+1sG8  
assistant                                     助理，助理人员 NZT2ni4  
associated company                                 联属公司，联营公司 1<|\df.  
association                                        联合，结合；协会，社团 RN:VsopL  
assumption                                       假设，假定 eb1WTK@  
at a given date                                         在某一特定时日 X!H[/b:
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attestation                                         鉴证，公证 DBTeV-G9~R  
attestation service                             鉴证服务 =VIU  
audit adjustment                                审计调整 )(b,v/:  
audit areas                                        审计领域 |Y|6`9;  
audit conclusion                                审计结论 JTGA\K  
audit effectiveness                             审计效果 7`eg;s^
 
audit efficiency                                  审计效率 <[.{aj]QV  
audit engagement letter                      审计业务约定书 c{.y9P6  
audit evidence                                          审计证据 1. A@5*Q  
audit fee                                    审计费
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audit files                                          审计档案 Yr!@pHy  
audit findings                                     审计中发现的事项 .-ihxEbzr  
audit implementation stage                        审计实施阶段 M2Q*#U>6r  
audit mark                                        审计标识 #/N;ScyUJT  
audit materiality                                 审计重要性 $ljzw@k  
audit method                                     审计方法 {7d(B1[1  
audit objective                                         审计目标，审计目的 iA.:{^_)09  
audit of financial statements                      会计报表审计，财务报表审计 F:$*0!  
audit opinion                                     审计意见 !
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audit period                                      被审计期间，被审计年度 #*;G8yV  
audit plan                                          审计计划 D[jPz0  
audit planning                                    编制审计计划，制定审计计划，审计计划 J|$UAOEDa  
audit planning stage                                  审计计划阶段 Y@(izC&h  
audit procedure                                审计程序 Rtywi}VV2  
audit programme                               审计程序表，具体审计计划 vw~=z6Ka  
audit report                                       审计报告 |)KOy~"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]mzghH:E  
audit report with a qualified opinion                 有保留意见的审计报告 K&"ZZFd_  
audit report with an adverse opinion                否定意见的审计报告 0*J},#ba$  
audit report with dual dates                      双重日期审计报告 FTgqE@  
audit reporting stage                                 审计报告阶段 G^1 5V'*  
audit responsibility                                   审计责任 <@.
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audit results                                      审计结果 E;1QD/E$  
audit risk                                          审计风险 >DM^/EAG{  
audit sampling                                          审计抽样 $I0&I[_LzK  
audit sampling techniques                         审计抽样方法，审计抽样技术 :,Zs{\oI3  
audit strategies                                  审计策略 e^=b#!}-5:  
audit summary                                         审计总结，审计小结 7&`Yl[G  
audit team                                         审计小组 Wf!u?nH.5  
audit test                                    审计测试 S7B\mv  
audit trail                                          审计轨迹 x@*RF:\}  
audit work                                        审计工作 ,7:?Du}  
audit working paper                                 审计工作底稿 Sdzl[K/}  
audited financial statement                        审计会计报表，已审计财务报表 Cl>|*h+m  
Auditing Guidelines (the～)                      审计规范指南 `; +UWdAR  
auditing standards                             审计准则 f|+aa6hN   
audit-oriented working paper                          (审计)业务类工作底稿 99GK6}~TGm  
authorisation                                     授权 dDrz O*a\  
authorisation of transaction                       交易的授权 61SbBJ6[  
availability                                         可获得性 h"}c_lY9  
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balance                                      余额；差额；平衡 A)9F_;BY  
balance sheet                                    资产负债表 Zjkg"  
bank                                                 银行 aN 
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bank account                                    银行账户，银行户头 ;$Pjl8\  
bank statement                                 银行对账单 > I>=/i^  
barter transaction                              易货交易，以物换物交易 Ir6(EIwx0  
basis of audit                                    审计依据 v qhu%ZyP  
basis of preparation                                (会计报表的)编制基础 <Z j>}
 
book of account                               账目，账簿 ?B32,AS@  
borrowing                                         借款，贷款，借债 ugV/#v O  
branch                                              分支，分支机构，分店 ?Gnx!3Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 a{ p1Yy-]  
budget                                              预算 wbQs>pc  
building                                      建筑物；大楼 RW`+F|UbE  
business conditions                                  业务情况，经营情况 IY,n7x0d  
business licence                               (企业等的)营业执照 wiP )"g.t  
business relation                                业务关系 &gdhq~4#  
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