[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 S" hTE7`  
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审计词汇英汉对照 !;!~n `  
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ability to continue as a going concern               持续经营能力 35x 0T/8  
acceptability                                     可接受性，可接受程度 #s%-IN cR  
acceptable level of detection risk                     检查风险的可接受水平 Lh-`OmO0>F  
acceptance of engagement                       接受委托 (?b@b[D~4  
accepting the engagement for the first time              首次接受委托 N=)z  
access to asset                                         对资产的接触 x)_@9ldYv  
according to                                     根据，依据，依照 lRP1&FH0  
account balance                                账户余额 Q\3 Z|%  
account for                                       对……进行会计处理，核算；解释 ='E$-_  
accounting                                        会计，会计学 ro[Y-o5Q0  
accounting advisory serve                        会计咨询服务 =[<m[.) i  
accounting firm                                 会计师事务所 ._96*r=o  
accounting information                      会计信息，会计资料 jUqy8q &  
accounting period                             会计期间 "XLe3n   
accounting policies                                   会计政策 J%]D%2vnk`  
accounting professional bodies                 会计职业组织，会计职业团体 'iLH `WE  
accounting records                                   会计记录 8 %~t  
accounting responsibility                           会计责任 1Ee>S\9t  
accounting service                             会计服务 ?oiKVL"7  
accounting standards                                会计准则 ehAu^^Q>  
Accounting Standards for Business Enterprises       企业会计准则 m!OMrZ%)}  
accounting system                             会计系统 )OsLrq/  
accounting treatment                                会计处理 Y#01o&f0n  
accuracy                                    准确性，精确性 EC?Efc+O  
additional audit procedures                      追加审计程序 gK3Mms
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addressee                                         收件人，收信人 K$REZe  
Administration of State-owned Assets  (the～)     国有资产管理局 /MOnNnV  
administrative laws and regulations                 行政法规 &VWlt2-R0h  
adverse impact                                 不利影响，负面影响 m^{ xd2  
adverse opinion                                反对意见 NgB 7?]vu  
advisory group                                  咨询组，顾问组 kYxS~Kd<  
agency fee                                        代理费，代理费用 zSjgx_#U  
aggregate                                          总计，合计为…… G(1 K9{i$  
alternation of document and record                 变造文件和记录 . %0ne:5  
alternative audit procedures                      替代审计程序，备选审计程序 IdM*5Y>f  
amend                                              修改，修订 ;' e@t8i6  
amortisation                                      摊销 qA/bg  
analytical capacity                             分析能力 lz~J"$b  
analytical procedures                               分析性程序 3LlU]  
annual financial statements                        年度会计报表，年度财务报表 fV ZW[9[  
appendix                                          附录，附表 QlW=_Ymv{  
applicable                                         适用的 oVB"f  
applicable laws and regulations                 适用的法规 Eb.;^=x  
application systems                                  应用系统 7 7:'I  
apply consistently                              一贯地执行，一贯地实施 8t.dPy<  
appropriate                                       适当的，合适的； o+g4p:Mf  
征用，挪用 w&lZ42(mF  
appropriate authorization                          适当的授权 e4qj .b  
appropriateness of audit evidence                    审计证据的适当性 $<ddy/4  
approval                                    批准，核准 Z-|li}lDr  
assertion                                    (会计报表上的)认定；确认 5z]\$=TE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [l[
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asset                                                 资产，财产 >v0:qN7|  
asset restructuring                             资产重组 (buw^ ,NwZ  
assignment of duties                                 职责的划分 ZcZ
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assistant                                     助理，助理人员 sS,#0Qt.  
associated company                                 联属公司，联营公司 ~/`X*n&  
association                                        联合，结合；协会，社团 4-:7 .I(hq  
assumption                                       假设，假定 cj(X
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at a given date                                         在某一特定时日 `X+j2TmS  
attestation                                         鉴证，公证 FpkXOj?*  
attestation service                             鉴证服务 "]]q} O?  
audit adjustment                                审计调整 GFR!n1Hv  
audit areas                                        审计领域 =[(1my7  
audit conclusion                                审计结论 "oE*9J?e  
audit effectiveness                             审计效果 xVR:; Jy[  
audit efficiency                                  审计效率 }~*rx7p  
audit engagement letter                      审计业务约定书 56s*A*z$ ;  
audit evidence                                          审计证据 v'nHFC+p  
audit fee                                    审计费 G6Q4-kcK  
audit files                                          审计档案 dB`b9)Tk0z  
audit findings                                     审计中发现的事项 yzc pG6,  
audit implementation stage                        审计实施阶段 HP$K.a7H  
audit mark                                        审计标识 g
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audit materiality                                 审计重要性 DM2Q1Dh3  
audit method                                     审计方法 D_aR\  
audit objective                                         审计目标，审计目的 YY!!<2_  
audit of financial statements                      会计报表审计，财务报表审计 Ve14rn  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 *o|p)lH  
audit plan                                          审计计划 ~_}4jnC  
audit planning                                    编制审计计划，制定审计计划，审计计划 tQ0=p| T]  
audit planning stage                                  审计计划阶段 _5h0@^m7y  
audit procedure                                审计程序 |!5@xs*T  
audit programme                               审计程序表，具体审计计划 Fd"WlBYy0  
audit report                                       审计报告 /
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 fMB4xbpD  
audit report with a qualified opinion                 有保留意见的审计报告 T{~MiC6A  
audit report with an adverse opinion                否定意见的审计报告 *eoq=,O  
audit report with dual dates                      双重日期审计报告 AJWLEc4XK  
audit reporting stage                                 审计报告阶段 W]~ZkQ|P  
audit responsibility                                   审计责任 3YRBI|XO  
audit results                                      审计结果 y<uE-4
 
audit risk                                          审计风险 )]]|d  
audit sampling                                          审计抽样 H
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audit sampling techniques                         审计抽样方法，审计抽样技术 feg`( R2  
audit strategies                                  审计策略 n8?KSQy$  
audit summary                                         审计总结，审计小结 ws().IZ  
audit team                                         审计小组 |lHFo{8"  
audit test                                    审计测试 eHROBxH&  
audit trail                                          审计轨迹 !pV<n  
audit work                                        审计工作 7CYH'DL  
audit working paper                                 审计工作底稿 Ebbe=4  
audited financial statement                        审计会计报表，已审计财务报表 *e,CDV  
Auditing Guidelines (the～)                      审计规范指南 &X7ttB"#h  
auditing standards                             审计准则 }9FD/  
audit-oriented working paper                          (审计)业务类工作底稿 Obg@YIwn  
authorisation                                     授权 4Q/r[x/&C  
authorisation of transaction                       交易的授权 AYYRxhv_,  
availability                                         可获得性 9OhR41B  
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balance                                      余额；差额；平衡 F94V5_[  
balance sheet                                    资产负债表 K9LEIby  
bank                                                 银行 =yo=q)W  
bank account                                    银行账户，银行户头 ]uJM6QuQ  
bank statement                                 银行对账单 &(WE]ziuO  
barter transaction                              易货交易，以物换物交易 *+&z|Pwv[^  
basis of audit                                    审计依据 @#1cx  
basis of preparation                                (会计报表的)编制基础 ;,FT&|3o  
book of account                               账目，账簿 KdS eCeddW  
borrowing                                         借款，贷款，借债 a'm!M:w  
branch                                              分支，分支机构，分店 )ZviS.  
brought forward                                (账户余额等的)承上年，承上期，承上页  s"#CkG  
budget                                              预算 V_{vZ/0e  
building                                      建筑物；大楼 O&F<oM  
business conditions                                  业务情况，经营情况 -uO%[/h;N  
business licence                               (企业等的)营业执照 -Zttj/K  
business relation                                业务关系 A"`L~|&  
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