[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 avxr|uk  
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审计词汇英汉对照 r om`%qp^  
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ability to continue as a going concern               持续经营能力 X\sOeb:]  
acceptability                                     可接受性，可接受程度 !Pd@0n4  
acceptable level of detection risk                     检查风险的可接受水平 &6deds   
acceptance of engagement                       接受委托 v,, .2UR4  
accepting the engagement for the first time              首次接受委托 {8p<iY- %  
access to asset                                         对资产的接触 ) 09>#!*  
according to                                     根据，依据，依照 uW;[FTcqy$  
account balance                                账户余额 UZvF5Hoe+O  
account for                                       对……进行会计处理，核算；解释 eO%w i.Q  
accounting                                        会计，会计学 Lp31Y . 4  
accounting advisory serve                        会计咨询服务 q#D-}R_RN  
accounting firm                                 会计师事务所 [/
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accounting information                      会计信息，会计资料 %j $r"  
accounting period                             会计期间 wB'GV1|jL  
accounting policies                                   会计政策 &lM=>?  
accounting professional bodies                 会计职业组织，会计职业团体 kZ5;Fe\*  
accounting records                                   会计记录 KJ (|skO  
accounting responsibility                           会计责任 f(S9>c2  
accounting service                             会计服务 )@(IhU)
  
accounting standards                                会计准则 'wyS9^F  
Accounting Standards for Business Enterprises       企业会计准则 o{]2W `0r  
accounting system                             会计系统 FT8<a }o  
accounting treatment                                会计处理 VcX89c4\  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 Oz{FM6  
addressee                                         收件人，收信人 " l;=jk]  
Administration of State-owned Assets  (the～)     国有资产管理局 p ;]Qxh  
administrative laws and regulations                 行政法规 }vK8P r%  
adverse impact                                 不利影响，负面影响 #|j8vmfn$e  
adverse opinion                                反对意见 2y`X)  
advisory group                                  咨询组，顾问组 FHbyL\Q  
agency fee                                        代理费，代理费用 nQ+$  
aggregate                                          总计，合计为…… 7H])
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alternation of document and record                 变造文件和记录 "50c<sZSB  
alternative audit procedures                      替代审计程序，备选审计程序 2p %j@O
 
amend                                              修改，修订 {Qba`lOkq  
amortisation                                      摊销 h~`^H9?M  
analytical capacity                             分析能力 RoFoEp  
analytical procedures                               分析性程序 E[NszM[P  
annual financial statements                        年度会计报表，年度财务报表 ^vw[z2"  
appendix                                          附录，附表 7?@ -|{  
applicable                                         适用的 9ERyr1-u v  
applicable laws and regulations                 适用的法规 L_`D  
application systems                                  应用系统 %p;; aZG  
apply consistently                              一贯地执行，一贯地实施 (&i c3/-  
appropriate                                       适当的，合适的； h~p Q  
征用，挪用 `c)[aP{vN  
appropriate authorization                          适当的授权 O>y*u8  
appropriateness of audit evidence                    审计证据的适当性 %w#z  
approval                                    批准，核准 B4/\=MXb  
assertion                                    (会计报表上的)认定；确认 )tm%0z7R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VX:Kq<XwQ  
asset                                                 资产，财产 #g#[|c.  
asset restructuring                             资产重组 ,K15KN.'  
assignment of duties                                 职责的划分 V}h <,E9  
assistant                                     助理，助理人员 I]ZksC  
associated company                                 联属公司，联营公司 $Sgq7  
association                                        联合，结合；协会，社团 v%muno,  
assumption                                       假设，假定 }ijFvIHV  
at a given date                                         在某一特定时日 zDf96eK  
attestation                                         鉴证，公证 &q>C  
attestation service                             鉴证服务 1\aV
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audit adjustment                                审计调整 %RX!Pi}5+g  
audit areas                                        审计领域
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audit conclusion                                审计结论 )YVs=0j  
audit effectiveness                             审计效果 5cj&D74o  
audit efficiency                                  审计效率 LEg ?/!LIT  
audit engagement letter                      审计业务约定书 OIs!,G|  
audit evidence                                          审计证据 Gvl,M\c9-  
audit fee                                    审计费 .U#oN_D  
audit files                                          审计档案 X`C ozyYuD  
audit findings                                     审计中发现的事项 ,&iEn}xG7i  
audit implementation stage                        审计实施阶段 e$`;z%6y  
audit mark                                        审计标识 |RH^|2:x9Q  
audit materiality                                 审计重要性 /Yj; '\3  
audit method                                     审计方法 ?aQVaw&L!7  
audit objective                                         审计目标，审计目的 A;TNR  
audit of financial statements                      会计报表审计，财务报表审计 [:/mjO K  
audit opinion                                     审计意见 JMfv|>=  
audit period                                      被审计期间，被审计年度 06 an(&a9  
audit plan                                          审计计划 \I 7&F82e  
audit planning                                    编制审计计划，制定审计计划，审计计划 7O~hA*Z  
audit planning stage                                  审计计划阶段 ~ zoZ{YqP  
audit procedure                                审计程序 %_(^BZd  
audit programme                               审计程序表，具体审计计划 79 \SbB  
audit report                                       审计报告 ! KtP> `8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s( :N>K5*  
audit report with a qualified opinion                 有保留意见的审计报告 mUfA NlQ:  
audit report with an adverse opinion                否定意见的审计报告 )0\D1IFJ  
audit report with dual dates                      双重日期审计报告 *|
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audit reporting stage                                 审计报告阶段 WeIi{<u8R  
audit responsibility                                   审计责任 ^YB3$:@$U  
audit results                                      审计结果 "`V:4uz  
audit risk                                          审计风险 ~X-v@a  
audit sampling                                          审计抽样 F!RP *  
audit sampling techniques                         审计抽样方法，审计抽样技术 xf; Tk   
audit strategies                                  审计策略 MFz6y":~  
audit summary                                         审计总结，审计小结 V8G.KA "  
audit team                                         审计小组 $'w>doUlA  
audit test                                    审计测试 ^3C%&  
audit trail                                          审计轨迹 n{!=gR.v.  
audit work                                        审计工作 !]MGIh#u  
audit working paper                                 审计工作底稿 "d*-
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audited financial statement                        审计会计报表，已审计财务报表 r@CbhD  
Auditing Guidelines (the～)                      审计规范指南 BO>[\!=y  
auditing standards                             审计准则 .X"\ Mg  
audit-oriented working paper                          (审计)业务类工作底稿 L-|u=c-6  
authorisation                                     授权 acI%fYw5p`  
authorisation of transaction                       交易的授权 p[%B#(]9,  
availability                                         可获得性 }0F
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balance                                      余额；差额；平衡 t?FPmbjv  
balance sheet                                    资产负债表 (/|f6_9!  
bank                                                 银行 RaA7 U   
bank account                                    银行账户，银行户头 7G%^8 ce{!  
bank statement                                 银行对账单 17lc5#^L  
barter transaction                              易货交易，以物换物交易 ej[Y `N  
basis of audit                                    审计依据 r#c+{yY  
basis of preparation                                (会计报表的)编制基础 8 5{@&T  
book of account                               账目，账簿 .WS7gTw  
borrowing                                         借款，贷款，借债 fK4NmdT V  
branch                                              分支，分支机构，分店 J6J; !~>_  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lmc"qFzK  
budget                                              预算 A[Vhy;xz  
building                                      建筑物；大楼 }^PdW3O*m,  
business conditions                                  业务情况，经营情况 %`j2?rn  
business licence                               (企业等的)营业执照 ~t^'4"K*  
business relation                                业务关系 {+ WI>3  
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