[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 u(kacQ7  
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审计词汇英汉对照 %t.L;G  
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ability to continue as a going concern               持续经营能力 DERhmJ;>H  
acceptability                                     可接受性，可接受程度 6$.I>8n  
acceptable level of detection risk                     检查风险的可接受水平 u[Ij4h.  
acceptance of engagement                       接受委托 >^odV ;^  
accepting the engagement for the first time              首次接受委托 >)+-:  
access to asset                                         对资产的接触 *PSUB{i(  
according to                                     根据，依据，依照 "bhF`,V  
account balance                                账户余额 C*C;n4AT  
account for                                       对……进行会计处理，核算；解释 TAE@KSPvo  
accounting                                        会计，会计学 qG&}lg?g{  
accounting advisory serve                        会计咨询服务 cT&!_g#g  
accounting firm                                 会计师事务所 v4
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accounting information                      会计信息，会计资料 7k<6 oM1  
accounting period                             会计期间 zyh #ygH  
accounting policies                                   会计政策 A ,$CYLj+  
accounting professional bodies                 会计职业组织，会计职业团体 gS VWv9+  
accounting records                                   会计记录 W08rGY  
accounting responsibility                           会计责任 V]{^}AKc  
accounting service                             会计服务 |<2g^ZK)  
accounting standards                                会计准则 YU]|N'mL2  
Accounting Standards for Business Enterprises       企业会计准则 ORdS|y;:  
accounting system                             会计系统 LtK= nK  
accounting treatment                                会计处理 7]J7'!Iz  
accuracy                                    准确性，精确性 VnU/_#n  
additional audit procedures                      追加审计程序 K 5"8zF)*  
addressee                                         收件人，收信人 g##yR/L  
Administration of State-owned Assets  (the～)     国有资产管理局 x 8_nLZ  
administrative laws and regulations                 行政法规 +m>)q4e  
adverse impact                                 不利影响，负面影响 :svKE.7{  
adverse opinion                                反对意见 R?Ou= p .  
advisory group                                  咨询组，顾问组 zn3]vU!  
agency fee                                        代理费，代理费用 qRbU@o.3  
aggregate                                          总计，合计为…… xj#anr  
alternation of document and record                 变造文件和记录 2m8|0E|@  
alternative audit procedures                      替代审计程序，备选审计程序 6[k7e!&  
amend                                              修改，修订 .Xm?tC<  
amortisation                                      摊销 {^jRV @  
analytical capacity                             分析能力 t(.jJ>|+*  
analytical procedures                               分析性程序 #-<n@qNg[  
annual financial statements                        年度会计报表，年度财务报表 ^VOA69n>$  
appendix                                          附录，附表 Hgk@I;  
applicable                                         适用的 {yCE>F\  
applicable laws and regulations                 适用的法规 :G8:b.  
application systems                                  应用系统 |!?lwBs4  
apply consistently                              一贯地执行，一贯地实施 $E@U-=m  
appropriate                                       适当的，合适的； C&/_mm
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appropriate authorization                          适当的授权 <
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appropriateness of audit evidence                    审计证据的适当性 V/@7XAt  
approval                                    批准，核准 yBYZ?gc  
assertion                                    (会计报表上的)认定；确认 $ vt6~nfI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4R&e5!  
asset                                                 资产，财产 m2x=Qv][@c  
asset restructuring                             资产重组 a)qlrtCl  
assignment of duties                                 职责的划分 b.#0{*/G  
assistant                                     助理，助理人员 }xb?C""q^q  
associated company                                 联属公司，联营公司 IA3m.Vxj ^  
association                                        联合，结合；协会，社团 "IA:,j.#g  
assumption                                       假设，假定 &^hLFd7j/  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 MD+e!A#o  
attestation service                             鉴证服务 6=3;(2u[C"  
audit adjustment                                审计调整 Bgf'Hm%r  
audit areas                                        审计领域 g}gOAN3.  
audit conclusion                                审计结论 *! c&[
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audit effectiveness                             审计效果 u$Ty|NBjn  
audit efficiency                                  审计效率 hx$bY  
audit engagement letter                      审计业务约定书 (p!w`MSv  
audit evidence                                          审计证据 A2p]BW&  
audit fee                                    审计费 =>Q
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audit files                                          审计档案 ~LU$ no^  
audit findings                                     审计中发现的事项 ["~T)d'  
audit implementation stage                        审计实施阶段 nqC@dHP  
audit mark                                        审计标识 Y$<p_X,  
audit materiality                                 审计重要性 >E\U$}WCG  
audit method                                     审计方法 iw=~j  
audit objective                                         审计目标，审计目的 557%^)v  
audit of financial statements                      会计报表审计，财务报表审计 =jD9oMs  
audit opinion                                     审计意见 d]I3zSIC  
audit period                                      被审计期间，被审计年度 &S9O:>=*  
audit plan                                          审计计划 0o]T6
  
audit planning                                    编制审计计划，制定审计计划，审计计划 pdq5EUdS  
audit planning stage                                  审计计划阶段 Gg# 1k TK  
audit procedure                                审计程序 MnBHm!]&  
audit programme                               审计程序表，具体审计计划 QqCwyK0  
audit report                                       审计报告 qL2Sv(A Z!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 rGgP9 (  
audit report with a qualified opinion                 有保留意见的审计报告 Mq Q'Kjo  
audit report with an adverse opinion                否定意见的审计报告 ^EZ?wdL  
audit report with dual dates                      双重日期审计报告 1`F25DhhY
 
audit reporting stage                                 审计报告阶段 6|B;C  
audit responsibility                                   审计责任 %j. *YvveW  
audit results                                      审计结果 C)(/NGf  
audit risk                                          审计风险 ,wB)hp  
audit sampling                                          审计抽样 YtFH@M  
audit sampling techniques                         审计抽样方法，审计抽样技术 K0^Tg+U($p  
audit strategies                                  审计策略 ]\6*2E{1m  
audit summary                                         审计总结，审计小结 _M)J{ {?:  
audit team                                         审计小组 01">
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audit test                                    审计测试 4#&w-W  
audit trail                                          审计轨迹 :} N;OS_  
audit work                                        审计工作 8<_dNt'91  
audit working paper                                 审计工作底稿 Nf1&UgX  
audited financial statement                        审计会计报表，已审计财务报表 +Cs.v.GA5  
Auditing Guidelines (the～)                      审计规范指南 yGE)EBH  
auditing standards                             审计准则 vhz Q.>  
audit-oriented working paper                          (审计)业务类工作底稿 ~n{lu'SIX2  
authorisation                                     授权 m*rw?nLZ  
authorisation of transaction                       交易的授权 39oI &D>8  
availability                                         可获得性 ~zcB@; :  
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balance                                      余额；差额；平衡 fK;I0J  
balance sheet                                    资产负债表 ~ea&1+Z[3  
bank                                                 银行 <qjolMO`  
bank account                                    银行账户，银行户头 +x)x&;B)/  
bank statement                                 银行对账单 ZeE(gtM  
barter transaction                              易货交易，以物换物交易 @q<d^]po  
basis of audit                                    审计依据 <ql:n  
basis of preparation                                (会计报表的)编制基础 iL;{]A'0  
book of account                               账目，账簿 JVq`v#8  
borrowing                                         借款，贷款，借债 jU!ibs}R3  
branch                                              分支，分支机构，分店 i/aj;t
  
brought forward                                (账户余额等的)承上年，承上期，承上页 P
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budget                                              预算 41#YtZ  
building                                      建筑物；大楼 KD73Aw  
business conditions                                  业务情况，经营情况 l;vA"b=]  
business licence                               (企业等的)营业执照 O_^ uLp  
business relation                                业务关系 .v[!_bk8C  
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