[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 $37 g]ZD  
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ability to continue as a going concern               持续经营能力 uVyGk~  
acceptability                                     可接受性，可接受程度 G)v #+4  
acceptable level of detection risk                     检查风险的可接受水平 kHw_ S-  
acceptance of engagement                       接受委托 :0& X^]\  
accepting the engagement for the first time              首次接受委托 OCZaQ33  
access to asset                                         对资产的接触 YQJ==C1  
according to                                     根据，依据，依照 8{`?=&%6  
account balance                                账户余额 @Z>ZiU,^  
account for                                       对……进行会计处理，核算；解释 Urr#N  
accounting                                        会计，会计学 FIxF
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accounting advisory serve                        会计咨询服务 |sRipWh   
accounting firm                                 会计师事务所 Wjhvxk  
accounting information                      会计信息，会计资料 ./Q,  
accounting period                             会计期间 MUfG?r\t  
accounting policies                                   会计政策 xk&Jl#
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accounting professional bodies                 会计职业组织，会计职业团体 AKMm&(fh%  
accounting records                                   会计记录 [(1c<b2 r  
accounting responsibility                           会计责任 0cK{  
accounting service                             会计服务 -46C!6a  
accounting standards                                会计准则 #Zrlp.M4  
Accounting Standards for Business Enterprises       企业会计准则 {ZY+L;eg1  
accounting system                             会计系统 b&1`NO  
accounting treatment                                会计处理 5waKI?4F  
accuracy                                    准确性，精确性 ,|&9M^  
additional audit procedures                      追加审计程序 s(X;Eha  
addressee                                         收件人，收信人 .9Y)AtJTS  
Administration of State-owned Assets  (the～)     国有资产管理局 "Ph^BUAb  
administrative laws and regulations                 行政法规 T)r9-wOq  
adverse impact                                 不利影响，负面影响 ^%O]P` $  
adverse opinion                                反对意见 mZd , 9  
advisory group                                  咨询组，顾问组 sc,Xw:YO  
agency fee                                        代理费，代理费用 _h}kp\sps  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 y+7w,m2  
alternative audit procedures                      替代审计程序，备选审计程序 \hCH
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amend                                              修改，修订 GnvL'ESa@M  
amortisation                                      摊销 As>_J=8} 3  
analytical capacity                             分析能力 c y8;@[#9  
analytical procedures                               分析性程序 6{txm+U  
annual financial statements                        年度会计报表，年度财务报表 B(M6@1m_  
appendix                                          附录，附表 y*X_T,K8  
applicable                                         适用的 #8)*1?  
applicable laws and regulations                 适用的法规 72' 5%*1  
application systems                                  应用系统 "I(xgx*  
apply consistently                              一贯地执行，一贯地实施 B ~OZ2-~  
appropriate                                       适当的，合适的； T#>7ub  
征用，挪用 eUg~)m5G  
appropriate authorization                          适当的授权 TqnTS0fx  
appropriateness of audit evidence                    审计证据的适当性 w K}T`*k  
approval                                    批准，核准 r?/'!!4  
assertion                                    (会计报表上的)认定；确认 K5lmVF\$P  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Hw4%uS==V  
asset                                                 资产，财产 %$b:X5$Z  
asset restructuring                             资产重组 t<#h$}=:Vt  
assignment of duties                                 职责的划分 U*)8G  
assistant                                     助理，助理人员 6fw (T.Pe  
associated company                                 联属公司，联营公司 0\eIQp  
association                                        联合，结合；协会，社团 0=?<y'=  
assumption                                       假设，假定 ?nL.w  
at a given date                                         在某一特定时日 A,a.8!*}vd  
attestation                                         鉴证，公证 UeRj< \"Q  
attestation service                             鉴证服务 ~;N^g4s  
audit adjustment                                审计调整 `^)jLuyu  
audit areas                                        审计领域 _fKou2$yz  
audit conclusion                                审计结论 V;v8=1t!  
audit effectiveness                             审计效果 1u:< 25  
audit efficiency                                  审计效率 >G%o,9i  
audit engagement letter                      审计业务约定书 6ZP"p<xX  
audit evidence                                          审计证据 !4X f~P  
audit fee                                    审计费 ad R)Uq9  
audit files                                          审计档案 ?U2<

 
audit findings                                     审计中发现的事项 3eF-8Z(f  
audit implementation stage                        审计实施阶段 :>C2gS@  
audit mark                                        审计标识 ;<ZLcTL  
audit materiality                                 审计重要性 6}!#;@D~
 
audit method                                     审计方法 5;YMqUkw  
audit objective                                         审计目标，审计目的 jWrj?DV,2N  
audit of financial statements                      会计报表审计，财务报表审计 WH
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audit opinion                                     审计意见 ~GZY5HF  
audit period                                      被审计期间，被审计年度 C)`Fv=]R  
audit plan                                          审计计划 fSokm4]vg  
audit planning                                    编制审计计划，制定审计计划，审计计划 c_4[e5z  
audit planning stage                                  审计计划阶段 uo@n(>}EL  
audit procedure                                审计程序 N u<_}  
audit programme                               审计程序表，具体审计计划 I+tb[*X+  
audit report                                       审计报告 r2,.abo  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U`2e{>'4t  
audit report with a qualified opinion                 有保留意见的审计报告 qm" rY\:  
audit report with an adverse opinion                否定意见的审计报告 SMpH._VFeE  
audit report with dual dates                      双重日期审计报告 v]B3m  
audit reporting stage                                 审计报告阶段 A\HxDIU  
audit responsibility                                   审计责任 ?B2] -+Y  
audit results                                      审计结果 ,Y/ g2 4R  
audit risk                                          审计风险 YTUZo W2  
audit sampling                                          审计抽样 ;)D];u|_  
audit sampling techniques                         审计抽样方法，审计抽样技术 vH :LQ!2  
audit strategies                                  审计策略 %H]ptH5  
audit summary                                         审计总结，审计小结 SAy=W V  
audit team                                         审计小组 z=q3Zo   
audit test                                    审计测试 cj$[E]B3V*  
audit trail                                          审计轨迹 .\)U@L~  
audit work                                        审计工作 i3@)W4{  
audit working paper                                 审计工作底稿 w9< R#y[A  
audited financial statement                        审计会计报表，已审计财务报表 Uq^#riq  
Auditing Guidelines (the～)                      审计规范指南 Y^$X*U/q%U  
auditing standards                             审计准则 W\d{a(*  
audit-oriented working paper                          (审计)业务类工作底稿 "@iK' c^  
authorisation                                     授权 21K>`d\  
authorisation of transaction                       交易的授权 S[PE$tYT#t  
availability                                         可获得性  Rh_
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balance                                      余额；差额；平衡 _`&m\Qe>  
balance sheet                                    资产负债表 I ?gSG*m  
bank                                                 银行 u)}$~E>  
bank account                                    银行账户，银行户头 F8jd'OR  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 TO]@ Zu1  
basis of audit                                    审计依据 pNepC<rY  
basis of preparation                                (会计报表的)编制基础 bDL,S?@  
book of account                               账目，账簿 Oo5w?+t  
borrowing                                         借款，贷款，借债  zv0l,-o  
branch                                              分支，分支机构，分店 }$SavB#SBP  
brought forward                                (账户余额等的)承上年，承上期，承上页 =;Rtdy/Yn%  
budget                                              预算 +Elf
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building                                      建筑物；大楼 TN+iA~kQ  
business conditions                                  业务情况，经营情况 J??-j  
business licence                               (企业等的)营业执照 WrQDX3  
business relation                                业务关系 JtYP E?  
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