[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 "bO\Wt#Mf  
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审计词汇英汉对照 &3 QdQn,  
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ability to continue as a going concern               持续经营能力 VDCG 5QP6(  
acceptability                                     可接受性，可接受程度 'baew8Q#  
acceptable level of detection risk                     检查风险的可接受水平 ?\GILB,  
acceptance of engagement                       接受委托 `yjHLg  
accepting the engagement for the first time              首次接受委托 @a AR99M  
access to asset                                         对资产的接触 MXSN <  
according to                                     根据，依据，依照 0?)U?=>]p  
account balance                                账户余额 ()< E?D=  
account for                                       对……进行会计处理，核算；解释 kB|jN~  
accounting                                        会计，会计学 ^DL}J>
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accounting advisory serve                        会计咨询服务 w"s;R8  
accounting firm                                 会计师事务所 $T\W'WR>  
accounting information                      会计信息，会计资料 zEG6T*  
accounting period                             会计期间 #~A(%a  
accounting policies                                   会计政策 ]7qn&(]  
accounting professional bodies                 会计职业组织，会计职业团体 g7($lt>  
accounting records                                   会计记录 <p tgFR+  
accounting responsibility                           会计责任 p0 @,-  
accounting service                             会计服务 l+6y$2QR  
accounting standards                                会计准则 W|IMnK-  
Accounting Standards for Business Enterprises       企业会计准则 nXgnlb=
 
accounting system                             会计系统
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accounting treatment                                会计处理 }?"}R<F|M,  
accuracy                                    准确性，精确性 RlRkw+%m  
additional audit procedures                      追加审计程序 AT){OQF8&  
addressee                                         收件人，收信人 p.{M sn  
Administration of State-owned Assets  (the～)     国有资产管理局 ^[K3]*!@  
administrative laws and regulations                 行政法规 `1|#Za~e  
adverse impact                                 不利影响，负面影响 !PQ%h/ix  
adverse opinion                                反对意见 kA`Z#yu  
advisory group                                  咨询组，顾问组 i$~2pr  
agency fee                                        代理费，代理费用 ^Eu]i  
aggregate                                          总计，合计为…… 9"KO!w  
alternation of document and record                 变造文件和记录 \;al@yC=T  
alternative audit procedures                      替代审计程序，备选审计程序 cL31g_u  
amend                                              修改，修订 +_.k\CRms  
amortisation                                      摊销 YCv)DW;  
analytical capacity                             分析能力 mAyc
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analytical procedures                               分析性程序 g"k1 O  
annual financial statements                        年度会计报表，年度财务报表 v'R{lXE  
appendix                                          附录，附表 &`#k1t'  
applicable                                         适用的 S6k R o^2  
applicable laws and regulations                 适用的法规 qJjXN+/D  
application systems                                  应用系统 iFJ2dFA  
apply consistently                              一贯地执行，一贯地实施 Rne#z2Ok
 
appropriate                                       适当的，合适的； @J`o pR  
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appropriate authorization                          适当的授权 l;*/F`>
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appropriateness of audit evidence                    审计证据的适当性 =?o,' n0  
approval                                    批准，核准 _|f1q  
assertion                                    (会计报表上的)认定；确认 ;[-OMGr]#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~d0:>8zQR  
asset                                                 资产，财产 1J`<'{*  
asset restructuring                             资产重组 "4Joou"U  
assignment of duties                                 职责的划分 LAe>XF-5  
assistant                                     助理，助理人员 L-&N*   
associated company                                 联属公司，联营公司 @DiXe[kI  
association                                        联合，结合；协会，社团 8Ld`$_E  
assumption                                       假设，假定 jZ jWz1+  
at a given date                                         在某一特定时日 MQs!+Z"m>  
attestation                                         鉴证，公证 w %4S NR  
attestation service                             鉴证服务 12 8aJ  
audit adjustment                                审计调整 baLO~C  
audit areas                                        审计领域 oXC|q-(C
 
audit conclusion                                审计结论 4Zz%vY  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 Hrjry$t/J  
audit engagement letter                      审计业务约定书 %b
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audit evidence                                          审计证据 Xk9mJ]31LC  
audit fee                                    审计费 fQW1&lFT  
audit files                                          审计档案 #&V7CYJ  
audit findings                                     审计中发现的事项 OQlmzg  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识  ?cG~M|@  
audit materiality                                 审计重要性  H7`JqS  
audit method                                     审计方法 L/ L#[  
audit objective                                         审计目标，审计目的 / {) }y  
audit of financial statements                      会计报表审计，财务报表审计 R07]{  
audit opinion                                     审计意见 u Dtml$9rN  
audit period                                      被审计期间，被审计年度 oo+i3af&7  
audit plan                                          审计计划 BiFU3FlTf  
audit planning                                    编制审计计划，制定审计计划，审计计划 csh@C ckC8  
audit planning stage                                  审计计划阶段 A-n@:` n~  
audit procedure                                审计程序 M =/+q  
audit programme                               审计程序表，具体审计计划 Tu!2lHK;  
audit report                                       审计报告 a&^HvXO(>(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kM:Z(Z7$  
audit report with a qualified opinion                 有保留意见的审计报告 /9SEW! E  
audit report with an adverse opinion                否定意见的审计报告 GHs,,J;  
audit report with dual dates                      双重日期审计报告 yL 2sce[  
audit reporting stage                                 审计报告阶段 0W_oln Z  
audit responsibility                                   审计责任 PO*;V<^  
audit results                                      审计结果 %bN+Y'  
audit risk                                          审计风险 #mIgk'kW<  
audit sampling                                          审计抽样 ZVelKI8>  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?-Qq\D^+  
audit strategies                                  审计策略 5T*Uq>x0  
audit summary                                         审计总结，审计小结 ^Z |WD!>`  
audit team                                         审计小组 1bz%O2U-(  
audit test                                    审计测试 5dvP~sw  
audit trail                                          审计轨迹 RJ\'"XQ  
audit work                                        审计工作 u=6LPwiI  
audit working paper                                 审计工作底稿 Cs!z3QU  
audited financial statement                        审计会计报表，已审计财务报表 |o@xWs @m  
Auditing Guidelines (the～)                      审计规范指南 Io;x~i09K  
auditing standards                             审计准则 &@v&5EXOw  
audit-oriented working paper                          (审计)业务类工作底稿 T'ko
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authorisation                                     授权 e 2"<3  
authorisation of transaction                       交易的授权 ym_w09   
availability                                         可获得性 A!^ d8#~.  
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balance                                      余额；差额；平衡 +^6a$ N  
balance sheet                                    资产负债表  vE~>9  
bank                                                 银行 7Dt*+ +:  
bank account                                    银行账户，银行户头 op2<~v 0?  
bank statement                                 银行对账单 ^g'P H{68  
barter transaction                              易货交易，以物换物交易 1zcaI^e#  
basis of audit                                    审计依据 7&hhKEA  
basis of preparation                                (会计报表的)编制基础 im-XP@<  
book of account                               账目，账簿 ]lqe,>  
borrowing                                         借款，贷款，借债 ;f !}vo<;  
branch                                              分支，分支机构，分店 W" i3:r  
brought forward                                (账户余额等的)承上年，承上期，承上页 On~
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budget                                              预算 F
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building                                      建筑物；大楼  "d;  T1  
business conditions                                  业务情况，经营情况 ^KF%Z2:$  
business licence                               (企业等的)营业执照 mgd)w ZNV  
business relation                                业务关系 <#
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