[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 -9R.mG  
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审计词汇英汉对照 <,JO  
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ability to continue as a going concern               持续经营能力 J5}?<Dd:  
acceptability                                     可接受性，可接受程度 pAyUQe;X#  
acceptable level of detection risk                     检查风险的可接受水平 ?&POVf>  
acceptance of engagement                       接受委托 .~|[* q\  
accepting the engagement for the first time              首次接受委托 G9CL}=lJ,  
access to asset                                         对资产的接触 fd gjTX  
according to                                     根据，依据，依照 1vCVTu
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account balance                                账户余额 x)f<lZ^L&H  
account for                                       对……进行会计处理，核算；解释 z\Z+>A  
accounting                                        会计，会计学 0,6!6>BOT  
accounting advisory serve                        会计咨询服务 q'%!qa+  
accounting firm                                 会计师事务所 n.1$p  
accounting information                      会计信息，会计资料 Iv?1XI=  
accounting period                             会计期间 {T3wOi
  
accounting policies                                   会计政策 |pE ~  
accounting professional bodies                 会计职业组织，会计职业团体 J,k.*t:  
accounting records                                   会计记录 aUKa+"`S  
accounting responsibility                           会计责任 'r}y{`3M  
accounting service                             会计服务 0&c<1;  
accounting standards                                会计准则 :d@RN+U  
Accounting Standards for Business Enterprises       企业会计准则 `8;\}6:"1  
accounting system                             会计系统 ^j<2s"S  
accounting treatment                                会计处理 +xNq8yS  
accuracy                                    准确性，精确性 l;h5Y<A%?  
additional audit procedures                      追加审计程序 Cm-dos  
addressee                                         收件人，收信人 `- 5gsJ  
Administration of State-owned Assets  (the～)     国有资产管理局 >skl -f  
administrative laws and regulations                 行政法规 +l<;?yk:;  
adverse impact                                 不利影响，负面影响 ^vTp. 7o~5  
adverse opinion                                反对意见 S~GS:E#  
advisory group                                  咨询组，顾问组 $"3cN&  
agency fee                                        代理费，代理费用 Qi|k,1A0  
aggregate                                          总计，合计为…… TU9$5l/;g  
alternation of document and record                 变造文件和记录 UhSaqq  
alternative audit procedures                      替代审计程序，备选审计程序 i$H9~tPs  
amend                                              修改，修订 `r0MQkk  
amortisation                                      摊销 4cDe'9 LA  
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 H WFnIUv  
annual financial statements                        年度会计报表，年度财务报表 P} Y .  
appendix                                          附录，附表 K pmq C$  
applicable                                         适用的 o1[[!~8e  
applicable laws and regulations                 适用的法规 ![m6$G{y  
application systems                                  应用系统 :v^OdW  
apply consistently                              一贯地执行，一贯地实施 }q:4Zh'l!  
appropriate                                       适当的，合适的； 7M$cIWe$
 
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appropriate authorization                          适当的授权 r^,"OM]  
appropriateness of audit evidence                    审计证据的适当性 3u9}z+q  
approval                                    批准，核准 MkM`)g 5  
assertion                                    (会计报表上的)认定；确认 Q 2B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;6*$!^*w  
asset                                                 资产，财产 ;;Jx1Q  
asset restructuring                             资产重组 O?iLLfs  
assignment of duties                                 职责的划分 E+Dcw  
assistant                                     助理，助理人员 u3IhB8'  
associated company                                 联属公司，联营公司 {%6g6 ?=j  
association                                        联合，结合；协会，社团 n{ "a0O  
assumption                                       假设，假定 :71St'  
at a given date                                         在某一特定时日 1}OM"V  
attestation                                         鉴证，公证 B9]bv]  
attestation service                             鉴证服务 &,$N|$yK}|  
audit adjustment                                审计调整 TmJXkR.5  
audit areas                                        审计领域 >&Y\g?Z6G  
audit conclusion                                审计结论 E*QLw*H  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 S4 s#EDs  
audit engagement letter                      审计业务约定书 ~g*5."-i  
audit evidence                                          审计证据 f
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audit fee                                    审计费 {X-a6OQj  
audit files                                          审计档案 mnU8i=v0A  
audit findings                                     审计中发现的事项 2FR5RG oD  
audit implementation stage                        审计实施阶段  2Vxx  
audit mark                                        审计标识 .$ HE  
audit materiality                                 审计重要性 p,7?rI\N  
audit method                                     审计方法 }w{E<C(M  
audit objective                                         审计目标，审计目的 (SByN7[gb  
audit of financial statements                      会计报表审计，财务报表审计 ?B<.d8i  
audit opinion                                     审计意见 S(_ DR8  
audit period                                      被审计期间，被审计年度 Xi!e=5&Pa  
audit plan                                          审计计划 uz;e YD
 
audit planning                                    编制审计计划，制定审计计划，审计计划 ix
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audit planning stage                                  审计计划阶段 Tb{RQ?Nw'  
audit procedure                                审计程序 S]Aaf-X_  
audit programme                               审计程序表，具体审计计划 }|l7SFst  
audit report                                       审计报告 x::d}PP7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gq~"Z[T  
audit report with a qualified opinion                 有保留意见的审计报告 Y.%Vvg4z3  
audit report with an adverse opinion                否定意见的审计报告 .d+zF,02Z  
audit report with dual dates                      双重日期审计报告 > ".@;  
audit reporting stage                                 审计报告阶段 0+AMN-  
audit responsibility                                   审计责任 T/jxsIt3  
audit results                                      审计结果 Op hD_^  
audit risk                                          审计风险 sk@aOv'*(  
audit sampling                                          审计抽样 Nop 61zj  
audit sampling techniques                         审计抽样方法，审计抽样技术 X#o;`QM  
audit strategies                                  审计策略 9G4os !x)  
audit summary                                         审计总结，审计小结 AsI.8" 
 
audit team                                         审计小组 \ZBz]rh*  
audit test                                    审计测试 :)%cL8Nz]$  
audit trail                                          审计轨迹 W?n/>DML  
audit work                                        审计工作 '30JJ0  
audit working paper                                 审计工作底稿 SZvC4lOn#  
audited financial statement                        审计会计报表，已审计财务报表 kkXe=f%  
Auditing Guidelines (the～)                      审计规范指南 *pyC<4W  
auditing standards                             审计准则 cvYKZB  
audit-oriented working paper                          (审计)业务类工作底稿 }$s QmRR  
authorisation                                     授权 :0Fc E,1  
authorisation of transaction                       交易的授权 N:,V{Pw  
availability                                         可获得性 A:5P  
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balance                                      余额；差额；平衡 <]*Jhnx/  
balance sheet                                    资产负债表 1G'pT$5&  
bank                                                 银行 ,Qj\_vr@  
bank account                                    银行账户，银行户头 iDYm4sY  
bank statement                                 银行对账单 <eZrb6a'  
barter transaction                              易货交易，以物换物交易 fyxc4-D  
basis of audit                                    审计依据 ,Bj]j -\Y  
basis of preparation                                (会计报表的)编制基础 AnpO?+\HF  
book of account                               账目，账簿 %1)JRc  
borrowing                                         借款，贷款，借债 {*nE8+..A  
branch                                              分支，分支机构，分店 ~w(A3I.  
brought forward                                (账户余额等的)承上年，承上期，承上页 /bmkt@$-0  
budget                                              预算 }d@;]cps  
building                                      建筑物；大楼 n;y[%H!g  
business conditions                                  业务情况，经营情况 $SfY<j,R  
business licence                               (企业等的)营业执照 U@:l~xJ  
business relation                                业务关系 !04^E  
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