[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 j&Xx{ 4v  
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审计词汇英汉对照 `zw%  
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ability to continue as a going concern               持续经营能力 +Ss3Ph  
acceptability                                     可接受性，可接受程度 chKEGosbF  
acceptable level of detection risk                     检查风险的可接受水平 |mRlP5  
acceptance of engagement                       接受委托 4cPZGZ{U  
accepting the engagement for the first time              首次接受委托 *V\.6,^v  
access to asset                                         对资产的接触 J
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according to                                     根据，依据，依照 8-k`"QI=  
account balance                                账户余额 -@`Ah|m@}  
account for                                       对……进行会计处理，核算；解释 V.qH&FJ=l  
accounting                                        会计，会计学 lz<' L. .  
accounting advisory serve                        会计咨询服务 r<:d+5"  
accounting firm                                 会计师事务所 FBB<1({A  
accounting information                      会计信息，会计资料 i|AWaG)  
accounting period                             会计期间 t1J3'lS  
accounting policies                                   会计政策 Z2
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accounting professional bodies                 会计职业组织，会计职业团体 -vT{D$&1  
accounting records                                   会计记录 qhcx\eD:?  
accounting responsibility                           会计责任 2\z|/ Q  
accounting service                             会计服务 c(2?
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accounting standards                                会计准则 Cojs;`3iF:  
Accounting Standards for Business Enterprises       企业会计准则 ]adgOlM  
accounting system                             会计系统 hi/d%lNZ  
accounting treatment                                会计处理 >JsVIfAF
 
accuracy                                    准确性，精确性 |%ZJN{!R  
additional audit procedures                      追加审计程序 \9` ~9#P  
addressee                                         收件人，收信人 dhnX\/  
Administration of State-owned Assets  (the～)     国有资产管理局 rTVv6:L  
administrative laws and regulations                 行政法规 z~~pH9=c2  
adverse impact                                 不利影响，负面影响 NQZ /E )f  
adverse opinion                                反对意见 u%yYLpaKf  
advisory group                                  咨询组，顾问组 4uMMf  
agency fee                                        代理费，代理费用 QKts-b[3  
aggregate                                          总计，合计为…… jN*w
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alternation of document and record                 变造文件和记录 k+P3z& e  
alternative audit procedures                      替代审计程序，备选审计程序 D&uaA-;s  
amend                                              修改，修订 6S3D#SY  
amortisation                                      摊销 a:UkVK]MP  
analytical capacity                             分析能力 ji\LC%U-  
analytical procedures                               分析性程序 ^gp]tAf  
annual financial statements                        年度会计报表，年度财务报表 IO 0n 
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appendix                                          附录，附表 p_&B+ <z  
applicable                                         适用的 KU oAxA  
applicable laws and regulations                 适用的法规 #V]8FW  
application systems                                  应用系统 0|j44e}  
apply consistently                              一贯地执行，一贯地实施 U/s Z1u-  
appropriate                                       适当的，合适的； c_+fA  
征用，挪用 ^9LoxU-  
appropriate authorization                          适当的授权 A- Abj'  
appropriateness of audit evidence                    审计证据的适当性 HK<S|6B7V  
approval                                    批准，核准 MaY_*[  
assertion                                    (会计报表上的)认定；确认 S,Q^M )$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G7+{O7  
asset                                                 资产，财产 Al8Dw)uG{  
asset restructuring                             资产重组 6|f8DX%3V  
assignment of duties                                 职责的划分 KA{QGaZ/  
assistant                                     助理，助理人员 "9aFA(H6w  
associated company                                 联属公司，联营公司 Ij.mLO]  
association                                        联合，结合；协会，社团 ^lZ7%6  
assumption                                       假设，假定 *aWh]x9TlU  
at a given date                                         在某一特定时日 HpIi-Es7C  
attestation                                         鉴证，公证 9
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attestation service                             鉴证服务 lt:&lIW,3  
audit adjustment                                审计调整 (2L,m  
audit areas                                        审计领域 ~uZ9%UB_m  
audit conclusion                                审计结论 U; <{P  
audit effectiveness                             审计效果 t g-(e=S4P  
audit efficiency                                  审计效率 B]<N7NYn1  
audit engagement letter                      审计业务约定书 {Ke IYjE  
audit evidence                                          审计证据 dz/fSA  
audit fee                                    审计费 M!!vr8}  
audit files                                          审计档案 !A% vR \  
audit findings                                     审计中发现的事项 >.od(Fh{l|  
audit implementation stage                        审计实施阶段 g4Dck4^!4  
audit mark                                        审计标识 L/WRVc6  
audit materiality                                 审计重要性  ?f'`b<o  
audit method                                     审计方法 DA>nYj-s  
audit objective                                         审计目标，审计目的 aBY&]6^-  
audit of financial statements                      会计报表审计，财务报表审计 nXb_\9E  
audit opinion                                     审计意见 f-[.^/  
audit period                                      被审计期间，被审计年度 #4LTUVH  
audit plan                                          审计计划 F-ofR]|)>  
audit planning                                    编制审计计划，制定审计计划，审计计划 U"Bge\6x=  
audit planning stage                                  审计计划阶段 c?c\6*O  
audit procedure                                审计程序 Oe@w$?  
audit programme                               审计程序表，具体审计计划 ;Wk3>\nT-  
audit report                                       审计报告 Rc4=zimr+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2h*aWBLk  
audit report with a qualified opinion                 有保留意见的审计报告 9IG<9uj  
audit report with an adverse opinion                否定意见的审计报告 P(8 uL|^  
audit report with dual dates                      双重日期审计报告 +N+117m  
audit reporting stage                                 审计报告阶段 *)^ZUk  
audit responsibility                                   审计责任 cyHbAtl  
audit results                                      审计结果 S[
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audit risk                                          审计风险 Ev [?5R  
audit sampling                                          审计抽样 ebCS4&c  
audit sampling techniques                         审计抽样方法，审计抽样技术 p=x&X~  
audit strategies                                  审计策略 6}c!>n['  
audit summary                                         审计总结，审计小结 /=9dX; #  
audit team                                         审计小组 s!D2s2b9e  
audit test                                    审计测试 tCR~z1  
audit trail                                          审计轨迹 r]D>p&4  
audit work                                        审计工作 IV':sNV  
audit working paper                                 审计工作底稿 &{a#8sbf#c  
audited financial statement                        审计会计报表，已审计财务报表 iS.gN&\z^  
Auditing Guidelines (the～)                      审计规范指南 4Jc~I  
auditing standards                             审计准则 4s_5>r4  
audit-oriented working paper                          (审计)业务类工作底稿 0~WXA=XG  
authorisation                                     授权 +/mCYI  
authorisation of transaction                       交易的授权 zlQBBm;fE  
availability                                         可获得性 P()W\+",n  
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balance                                      余额；差额；平衡 j^U"GprA  
balance sheet                                    资产负债表 p}gA8o  
bank                                                 银行 x]%,?Vd?  
bank account                                    银行账户，银行户头 |)%H_TXTy  
bank statement                                 银行对账单 -}oH],C  
barter transaction                              易货交易，以物换物交易 ]
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basis of audit                                    审计依据 FS @55mQ  
basis of preparation                                (会计报表的)编制基础 HEa7!h[a'  
book of account                               账目，账簿 ".#h$  
borrowing                                         借款，贷款，借债 E1Q#@*rX>  
branch                                              分支，分支机构，分店 ,g"JgX  
brought forward                                (账户余额等的)承上年，承上期，承上页 c0&!S-4M  
budget                                              预算 *L*{FnsV  
building                                      建筑物；大楼 i7YUyU  
business conditions                                  业务情况，经营情况 u`(yT<>H  
business licence                               (企业等的)营业执照 FoZI0p?L)9  
business relation                                业务关系 J[S!<\_!  
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