[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 F{~r7y;0  
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审计词汇英汉对照 W;]UP$5l  
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ability to continue as a going concern               持续经营能力 i}F;fWZ`  
acceptability                                     可接受性，可接受程度 *1S.9L  
acceptable level of detection risk                     检查风险的可接受水平 42wC."A  
acceptance of engagement                       接受委托 yPG\ &Bo  
accepting the engagement for the first time              首次接受委托 udI:]:,P  
access to asset                                         对资产的接触 `+Z#*lj|@  
according to                                     根据，依据，依照 {)9HS~e T  
account balance                                账户余额 nk$V{(FJ  
account for                                       对……进行会计处理，核算；解释 ZfCr"aL  
accounting                                        会计，会计学 G:C6`uiy`  
accounting advisory serve                        会计咨询服务 }6,bq`MN  
accounting firm                                 会计师事务所 )X!DCL:16  
accounting information                      会计信息，会计资料 Hs-.83V  
accounting period                             会计期间 p2DNbY\]  
accounting policies                                   会计政策 ?WtG|w  
accounting professional bodies                 会计职业组织，会计职业团体 XA xI?y[c
 
accounting records                                   会计记录 bW.zxQ:  
accounting responsibility                           会计责任 ^npS==Y]!.  
accounting service                             会计服务 ( WtE`f;Q  
accounting standards                                会计准则 vJAAAS  
Accounting Standards for Business Enterprises       企业会计准则 5J\|gZQF  
accounting system                             会计系统 !^bB/e  
accounting treatment                                会计处理 )bXx9,VL  
accuracy                                    准确性，精确性 bo!]  
additional audit procedures                      追加审计程序 wt=>{JM  
addressee                                         收件人，收信人 Dw/Gha/  
Administration of State-owned Assets  (the～)     国有资产管理局 <Bb<?7q$ld  
administrative laws and regulations                 行政法规 v\9,j  
adverse impact                                 不利影响，负面影响 |U$de2LF  
adverse opinion                                反对意见 IL2Gsj)M  
advisory group                                  咨询组，顾问组 -1r&s  
agency fee                                        代理费，代理费用 %OTA5  
aggregate                                          总计，合计为…… c]!D`FA*K  
alternation of document and record                 变造文件和记录 q|$>H6H4b  
alternative audit procedures                      替代审计程序，备选审计程序 B6'%J  
amend                                              修改，修订 Q'Kik5I  
amortisation                                      摊销 qwNKRqT  
analytical capacity                             分析能力 ctUF/[_w;  
analytical procedures                               分析性程序 pg}+lYGP  
annual financial statements                        年度会计报表，年度财务报表 u"8;fS  
appendix                                          附录，附表 kl3S~gE4@  
applicable                                         适用的 +=*m! 7Mr  
applicable laws and regulations                 适用的法规 /mBBeg^a  
application systems                                  应用系统 PVS<QN%  
apply consistently                              一贯地执行，一贯地实施 Y^ZBA\D2,k  
appropriate                                       适当的，合适的； &kjwIg{  
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appropriate authorization                          适当的授权 9<(K6Q  
appropriateness of audit evidence                    审计证据的适当性 Z(k\J|&9C  
approval                                    批准，核准 c<h!Q
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assertion                                    (会计报表上的)认定；确认 Ux)p%-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,+f0cv4  
asset                                                 资产，财产 U_}A{bFG  
asset restructuring                             资产重组 n@07$lY@;  
assignment of duties                                 职责的划分 Q(;B)  
assistant                                     助理，助理人员 Neo^C_[vN  
associated company                                 联属公司，联营公司 Y zBA{FE  
association                                        联合，结合；协会，社团 97]a-)SA  
assumption                                       假设，假定 (&P0la1  
at a given date                                         在某一特定时日 yhtvr5z1  
attestation                                         鉴证，公证 <`p75B  
attestation service                             鉴证服务 igj={==m  
audit adjustment                                审计调整 Q{l*
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audit areas                                        审计领域 Z?~d']XD  
audit conclusion                                审计结论 R0hctT1j  
audit effectiveness                             审计效果 -
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audit efficiency                                  审计效率 Mi/ &$"=  
audit engagement letter                      审计业务约定书 Hr<C2p^a  
audit evidence                                          审计证据 u$%D9Z^  
audit fee                                    审计费 x'@32gv  
audit files                                          审计档案 inPdV9  
audit findings                                     审计中发现的事项 jqX@&}3@  
audit implementation stage                        审计实施阶段 a:-)+sgHw  
audit mark                                        审计标识 ?lc[hH  
audit materiality                                 审计重要性 Z4H A94  
audit method                                     审计方法 FfYd+]+?  
audit objective                                         审计目标，审计目的 hM36QOdm  
audit of financial statements                      会计报表审计，财务报表审计 sR>`QIi(a  
audit opinion                                     审计意见 E/dO7I`B   
audit period                                      被审计期间，被审计年度 $p0 /6c  
audit plan                                          审计计划 WBw M;S#%  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;X$q#qzN
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audit planning stage                                  审计计划阶段 }dd k}wga  
audit procedure                                审计程序 R*Xu(89  
audit programme                               审计程序表，具体审计计划 5U)ab3:  
audit report                                       审计报告 4j=<p@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;Y@!:p-H  
audit report with a qualified opinion                 有保留意见的审计报告 W8G9rB
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audit report with an adverse opinion                否定意见的审计报告 h5&
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audit report with dual dates                      双重日期审计报告 joChML_  
audit reporting stage                                 审计报告阶段 tIyuzc~U  
audit responsibility                                   审计责任 _^6|^PT.  
audit results                                      审计结果 uOG-IHuF  
audit risk                                          审计风险 T}n}.JwU  
audit sampling                                          审计抽样 zmB31' _  
audit sampling techniques                         审计抽样方法，审计抽样技术 r)
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audit strategies                                  审计策略 3qAwBVWa  
audit summary                                         审计总结，审计小结 bSrRsgKvT  
audit team                                         审计小组 |-(IJG#)  
audit test                                    审计测试 V\@jC\-5Vt  
audit trail                                          审计轨迹 G%7 4v|cd  
audit work                                        审计工作 c?!YFm  
audit working paper                                 审计工作底稿 a E7u5PM  
audited financial statement                        审计会计报表，已审计财务报表 IP30y>\  
Auditing Guidelines (the～)                      审计规范指南 $Wr\[P:  
auditing standards                             审计准则 yHWi[7$  
audit-oriented working paper                          (审计)业务类工作底稿 B]^>GH  
authorisation                                     授权 zd*3R+>U'>  
authorisation of transaction                       交易的授权 UT
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availability                                         可获得性 861i3OXVE>  
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balance                                      余额；差额；平衡 :M22P`:  
balance sheet                                    资产负债表 G}!7tU  
bank                                                 银行 4AY _#f5u  
bank account                                    银行账户，银行户头 Q;$ 9qOF  
bank statement                                 银行对账单 Dd!Sr8L[
 
barter transaction                              易货交易，以物换物交易 %6NO0 F^  
basis of audit                                    审计依据 0W T#6D  
basis of preparation                                (会计报表的)编制基础 ioC@n8_[G  
book of account                               账目，账簿 ~9JW#HHzn  
borrowing                                         借款，贷款，借债 IPl@ DH  
branch                                              分支，分支机构，分店 y4xT:G/M  
brought forward                                (账户余额等的)承上年，承上期，承上页 .q0218l:dF  
budget                                              预算 SXRdNPXFO  
building                                      建筑物；大楼 7$!`p,@we/  
business conditions                                  业务情况，经营情况 \C]i|]tl  
business licence                               (企业等的)营业执照 tmO;:n<N  
business relation                                业务关系 kAZC"qM%i  
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