[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 eaP,M
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审计词汇英汉对照 4eapR|#T  
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ability to continue as a going concern               持续经营能力 HU]Yv+3   
acceptability                                     可接受性，可接受程度 tWL3F?wd  
acceptable level of detection risk                     检查风险的可接受水平 9d{iq"*R  
acceptance of engagement                       接受委托 "3CQ0  
accepting the engagement for the first time              首次接受委托 0-#SvTf>;:  
access to asset                                         对资产的接触 WCxt-+#  
according to                                     根据，依据，依照 z7'3d7r?  
account balance                                账户余额 TV)b
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account for                                       对……进行会计处理，核算；解释 6wH]W+A  
accounting                                        会计，会计学 8_0j^oh  
accounting advisory serve                        会计咨询服务 ;taTdzR_  
accounting firm                                 会计师事务所 ' 6i"pJ0%  
accounting information                      会计信息，会计资料 >0kn&pe7#T  
accounting period                             会计期间 KK"uSC  
accounting policies                                   会计政策 jSVIO v:  
accounting professional bodies                 会计职业组织，会计职业团体 =YlsJ={h  
accounting records                                   会计记录 Cv{>|
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accounting responsibility                           会计责任 B-`d7c5  
accounting service                             会计服务 &Ji!*~sE  
accounting standards                                会计准则 (+}H ih  
Accounting Standards for Business Enterprises       企业会计准则 dcUaZfON  
accounting system                             会计系统 ]kUF>Wp
 
accounting treatment                                会计处理 $(pzh :|  
accuracy                                    准确性，精确性 igFz~  
additional audit procedures                      追加审计程序 Ft)7Wx" S  
addressee                                         收件人，收信人 Dz$GPA   
Administration of State-owned Assets  (the～)     国有资产管理局 o/273I  
administrative laws and regulations                 行政法规 rvjPm5[t  
adverse impact                                 不利影响，负面影响 ?&?gQ#\N_J  
adverse opinion                                反对意见 #DjSS.iW  
advisory group                                  咨询组，顾问组 (VeX[*}I  
agency fee                                        代理费，代理费用 iev02 8M  
aggregate                                          总计，合计为…… 9xL8 ];-  
alternation of document and record                 变造文件和记录 =Tv;?U C  
alternative audit procedures                      替代审计程序，备选审计程序 X5i?Bb.  
amend                                              修改，修订 "
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amortisation                                      摊销 0 LX;Vvo  
analytical capacity                             分析能力 i
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analytical procedures                               分析性程序 h^ wu8E  
annual financial statements                        年度会计报表，年度财务报表 5,  
appendix                                          附录，附表 ?B> {rj  
applicable                                         适用的 hh\}WaY  
applicable laws and regulations                 适用的法规 +\~.cP7[  
application systems                                  应用系统 ]hY'A>4Uq  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； 297X).  
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appropriate authorization                          适当的授权 R7%' vZk  
appropriateness of audit evidence                    审计证据的适当性 V<&x+? >S  
approval                                    批准，核准 ,e\'Y!'  
assertion                                    (会计报表上的)认定；确认 OxGKtnAjf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !DgN@P.o  
asset                                                 资产，财产  Er( I6  
asset restructuring                             资产重组 1&
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assignment of duties                                 职责的划分 1#rcxUS i
 
assistant                                     助理，助理人员 M*ZR+pq,  
associated company                                 联属公司，联营公司 H+Dv-*i  
association                                        联合，结合；协会，社团 1b*
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assumption                                       假设，假定 49S*f  
at a given date                                         在某一特定时日 0X6 |pC~  
attestation                                         鉴证，公证 D; xRgHn  
attestation service                             鉴证服务 ;MH((M/AN  
audit adjustment                                审计调整 hKa<9>MI`  
audit areas                                        审计领域 o@SL0H-6|  
audit conclusion                                审计结论 hRK&  
audit effectiveness                             审计效果 tf?syk+jB7  
audit efficiency                                  审计效率 iZsZSW \  
audit engagement letter                      审计业务约定书 qPle=6U[IL  
audit evidence                                          审计证据 Wtl/xA_  
audit fee                                    审计费 5P=3.Mk  
audit files                                          审计档案 FKhmg&+>  
audit findings                                     审计中发现的事项 7K"{}:  
audit implementation stage                        审计实施阶段 .!#0eAT  
audit mark                                        审计标识 ^ d2#J  
audit materiality                                 审计重要性 kg0X2^#b  
audit method                                     审计方法 Sg#$ B#g  
audit objective                                         审计目标，审计目的 S #km`N`  
audit of financial statements                      会计报表审计，财务报表审计 xi5G?r  
audit opinion                                     审计意见 Udj
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audit period                                      被审计期间，被审计年度 )Fe6>tE  
audit plan                                          审计计划 3$<u3Zi6  
audit planning                                    编制审计计划，制定审计计划，审计计划 -G\svwv@)  
audit planning stage                                  审计计划阶段 tOUpK20q.@  
audit procedure                                审计程序 QH
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audit programme                               审计程序表，具体审计计划 u@ MUcW  
audit report                                       审计报告 T!![7Rs  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]O}TK^%  
audit report with a qualified opinion                 有保留意见的审计报告 (i..7B:  
audit report with an adverse opinion                否定意见的审计报告 ^qB a~  
audit report with dual dates                      双重日期审计报告 0j{Rsy  
audit reporting stage                                 审计报告阶段 (2 nSZRB  
audit responsibility                                   审计责任 5UWj#|t  
audit results                                      审计结果 o[$~  
audit risk                                          审计风险 2bu,_<K.  
audit sampling                                          审计抽样 `<Ry_}V  
audit sampling techniques                         审计抽样方法，审计抽样技术 6}z-X*  
audit strategies                                  审计策略 NUSb7<s,&Y  
audit summary                                         审计总结，审计小结 EKQ\MC1  
audit team                                         审计小组 >* Ag0.Az  
audit test                                    审计测试 3C[#_&_l  
audit trail                                          审计轨迹 SX/E@vYb  
audit work                                        审计工作 g|STegg  
audit working paper                                 审计工作底稿 @k+&89@G  
audited financial statement                        审计会计报表，已审计财务报表 AW{"9f4  
Auditing Guidelines (the～)                      审计规范指南 G5M
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auditing standards                             审计准则 _E\C m  
audit-oriented working paper                          (审计)业务类工作底稿 +(Q$GO%  
authorisation                                     授权 0^lCZ,uq;  
authorisation of transaction                       交易的授权 >z #^JR\6  
availability                                         可获得性 {J&[JA\  
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balance                                      余额；差额；平衡 -hd@<+;E  
balance sheet                                    资产负债表 (5rfeSA^  
bank                                                 银行 ww
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bank account                                    银行账户，银行户头 e4h9rF{Cxn  
bank statement                                 银行对账单 >O;V[H2[  
barter transaction                              易货交易，以物换物交易 ]R k4"i  
basis of audit                                    审计依据 ;!~&-I0l  
basis of preparation                                (会计报表的)编制基础 pY~/<lzW  
book of account                               账目，账簿 #gq!L  
borrowing                                         借款，贷款，借债 p<Oz"6_/~  
branch                                              分支，分支机构，分店 ?Yf0 h_>  
brought forward                                (账户余额等的)承上年，承上期，承上页 9Sey&x  
budget                                              预算 8-|| Nh  
building                                      建筑物；大楼 yg@8&;bP`  
business conditions                                  业务情况，经营情况 C%RYQpY*c  
business licence                               (企业等的)营业执照 W(#u^,$e[  
business relation                                业务关系 !"d"3coQ?  
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