[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 + >gbZ-S  
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审计词汇英汉对照 %i -X@.P  
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ability to continue as a going concern               持续经营能力 ^HlLj#  
acceptability                                     可接受性，可接受程度 OV("mNh  
acceptable level of detection risk                     检查风险的可接受水平 [q+e]kD  
acceptance of engagement                       接受委托 y(3c{y@~X  
accepting the engagement for the first time              首次接受委托 Lr}b,  
access to asset                                         对资产的接触 x1V2|~;p|  
according to                                     根据，依据，依照 t-7[Mk9@  
account balance                                账户余额 {qtc\O  
account for                                       对……进行会计处理，核算；解释 >6l;/J  
accounting                                        会计，会计学 P`3s\8[Q  
accounting advisory serve                        会计咨询服务 [[0bhmG)  
accounting firm                                 会计师事务所 k4F"UG-`  
accounting information                      会计信息，会计资料 Ce5w0&VlS  
accounting period                             会计期间 /q"d`!h)w  
accounting policies                                   会计政策 ,D@;i  
accounting professional bodies                 会计职业组织，会计职业团体 ZkB6bji  
accounting records                                   会计记录 &Ky 
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accounting responsibility                           会计责任 yw*mA1v  
accounting service                             会计服务 >4|c7z4  
accounting standards                                会计准则 !(]dz~sM  
Accounting Standards for Business Enterprises       企业会计准则 i+X2M-[Ls  
accounting system                             会计系统 &J^4Y!gt  
accounting treatment                                会计处理 U.hERe~X  
accuracy                                    准确性，精确性 Vy% :\p+  
additional audit procedures                      追加审计程序 o!=lBfI  
addressee                                         收件人，收信人 7moElh v  
Administration of State-owned Assets  (the～)     国有资产管理局 oWx_O-_._  
administrative laws and regulations                 行政法规 WE.$at{*h  
adverse impact                                 不利影响，负面影响 % L >#  
adverse opinion                                反对意见 eN]>l  
advisory group                                  咨询组，顾问组 (,Ja  
agency fee                                        代理费，代理费用 };"+ O  
aggregate                                          总计，合计为…… ,jbGM&.C  
alternation of document and record                 变造文件和记录 Zc%foK
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alternative audit procedures                      替代审计程序，备选审计程序 ,5\2C{  
amend                                              修改，修订 'ybth
 
amortisation                                      摊销 &>W (l.  
analytical capacity                             分析能力 i[2bmd!H
 
analytical procedures                               分析性程序 k'@7ZH  
annual financial statements                        年度会计报表，年度财务报表 $h 08Z  
appendix                                          附录，附表 (aJP: ^  
applicable                                         适用的 rQcRjh+E H  
applicable laws and regulations                 适用的法规 _)zmIB(}m  
application systems                                  应用系统 hg?j)jl|  
apply consistently                              一贯地执行，一贯地实施 9|N"@0<B  
appropriate                                       适当的，合适的； *^@#X-NG  
征用，挪用 =&q-[JW  
appropriate authorization                          适当的授权 e8AjO$49  
appropriateness of audit evidence                    审计证据的适当性 U/X|i /  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 QE45!Zg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cPq Dsl3  
asset                                                 资产，财产 \LdmGv@&  
asset restructuring                             资产重组 Sa;<B :|  
assignment of duties                                 职责的划分 >bfYy =/  
assistant                                     助理，助理人员 ([,vX"4  
associated company                                 联属公司，联营公司 M&qh]v gC  
association                                        联合，结合；协会，社团 Ew %{ i(d  
assumption                                       假设，假定 EjR_-8@FK  
at a given date                                         在某一特定时日 AV:Xg4UJv  
attestation                                         鉴证，公证 )-+\M_JK5  
attestation service                             鉴证服务 rU=b?D)n!w  
audit adjustment                                审计调整 Mw"xm9(Q  
audit areas                                        审计领域 ]#Vo}CVP  
audit conclusion                                审计结论 aO.\Qe+j  
audit effectiveness                             审计效果 AT B\^;n.  
audit efficiency                                  审计效率 ,4^9cFVo  
audit engagement letter                      审计业务约定书 PIZ C;K4|  
audit evidence                                          审计证据 E`Jp(gK9F  
audit fee                                    审计费 < /;Q8;
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audit files                                          审计档案 +}_Pf{MW  
audit findings                                     审计中发现的事项 qwq/Xcv  
audit implementation stage                        审计实施阶段 $Wit17j  
audit mark                                        审计标识 :+~KPn>w5  
audit materiality                                 审计重要性 Y{B9`Z  
audit method                                     审计方法 B{7Kzwh;  
audit objective                                         审计目标，审计目的 -VS9`7k  
audit of financial statements                      会计报表审计，财务报表审计 dB@Wn!Y  
audit opinion                                     审计意见 Qq#Ff\|4u(  
audit period                                      被审计期间，被审计年度 }3v'Cp0L  
audit plan                                          审计计划 -DTB6}kw  
audit planning                                    编制审计计划，制定审计计划，审计计划 XR*Q|4  
audit planning stage                                  审计计划阶段 +kjzn]}f  
audit procedure                                审计程序 H>60D|v[  
audit programme                               审计程序表，具体审计计划 ;mDM5.iF  
audit report                                       审计报告 Y,k(#=wg  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q)09]hP[Xj  
audit report with a qualified opinion                 有保留意见的审计报告 $.H:8^W  
audit report with an adverse opinion                否定意见的审计报告 weNzYMf%  
audit report with dual dates                      双重日期审计报告 duX0Mc.0P  
audit reporting stage                                 审计报告阶段 F-_%>KJS  
audit responsibility                                   审计责任 yiiyqL*E  
audit results                                      审计结果 sK+ (v  
audit risk                                          审计风险 ^vJ"-{  
audit sampling                                          审计抽样 uxWFM $  
audit sampling techniques                         审计抽样方法，审计抽样技术 q5Fs)B  
audit strategies                                  审计策略 Lj}>Xy(7<  
audit summary                                         审计总结，审计小结 z0#-)AeS  
audit team                                         审计小组 Lp_$?MCD.  
audit test                                    审计测试 Aj[?aL  
audit trail                                          审计轨迹 !X^Hi=aV  
audit work                                        审计工作 \[:PykS  
audit working paper                                 审计工作底稿  s[3 e =N  
audited financial statement                        审计会计报表，已审计财务报表 <3d;1o  
Auditing Guidelines (the～)                      审计规范指南 vt//)*(.$  
auditing standards                             审计准则 Y[2Wt%2\6  
audit-oriented working paper                          (审计)业务类工作底稿 )h#]iGVN}  
authorisation                                     授权 LH4>@YPGE#  
authorisation of transaction                       交易的授权 ))!Bg?t-  
availability                                         可获得性 g%ubvu2t]  
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balance                                      余额；差额；平衡 A]7<'e l=  
balance sheet                                    资产负债表 O7%2v@j|8  
bank                                                 银行 -;^;2#](g  
bank account                                    银行账户，银行户头 OB(pIz
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bank statement                                 银行对账单 (ab{F5  
barter transaction                              易货交易，以物换物交易 #O "  
basis of audit                                    审计依据 BT] ua]T+  
basis of preparation                                (会计报表的)编制基础 F*M|<E=  
book of account                               账目，账簿 @}WNKS&m  
borrowing                                         借款，贷款，借债 MU'@2c  
branch                                              分支，分支机构，分店  {@gAv!  
brought forward                                (账户余额等的)承上年，承上期，承上页 (:5G#?6,  
budget                                              预算 ?>af'o:  
building                                      建筑物；大楼 Br}h/!NU/  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 Zmf'{tT5  
business relation                                业务关系 &rp!%]+xAM  
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