[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 ~H]d9C  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 (Pt*|@i2c  
acceptability                                     可接受性，可接受程度 2L1Azx  
acceptable level of detection risk                     检查风险的可接受水平 &0-Pl. M  
acceptance of engagement                       接受委托 r1$x}I#Zv  
accepting the engagement for the first time              首次接受委托 I RI<no  
access to asset                                         对资产的接触 ^}GR!990  
according to                                     根据，依据，依照 HMR!XF&JjC  
account balance                                账户余额 Fd9Z7C  
account for                                       对……进行会计处理，核算；解释 061f  
accounting                                        会计，会计学 b}r3x&)  
accounting advisory serve                        会计咨询服务 [VP~~*b  
accounting firm                                 会计师事务所 Fc<+ N0M{  
accounting information                      会计信息，会计资料 Nm=W?i  
accounting period                             会计期间 ];go?.*C  
accounting policies                                   会计政策 Y,@{1X`0@3  
accounting professional bodies                 会计职业组织，会计职业团体 [(N<E/m%B  
accounting records                                   会计记录 re/l5v,|3  
accounting responsibility                           会计责任 6y9#am?  
accounting service                             会计服务 g< {jgF  
accounting standards                                会计准则 )/9/p17:xu  
Accounting Standards for Business Enterprises       企业会计准则 rB:W
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accounting system                             会计系统 f"5vpU^5*  
accounting treatment                                会计处理 pJ5Sxgv{;  
accuracy                                    准确性，精确性 wy$9QN  
additional audit procedures                      追加审计程序 l8hOryB&  
addressee                                         收件人，收信人 PZ"=t!  
Administration of State-owned Assets  (the～)     国有资产管理局 O=St}B\!m  
administrative laws and regulations                 行政法规 K_B-KK(^  
adverse impact                                 不利影响，负面影响 u1&pJLK0[  
adverse opinion                                反对意见 xAD:Z"  
advisory group                                  咨询组，顾问组 mPxph>o  
agency fee                                        代理费，代理费用 K/jC>4/c/  
aggregate                                          总计，合计为…… i4N'[ P}  
alternation of document and record                 变造文件和记录 m>'sM1s  
alternative audit procedures                      替代审计程序，备选审计程序 [x5T7=  
amend                                              修改，修订 ?t+Kp9@aZ  
amortisation                                      摊销 |,Y(YSg.  
analytical capacity                             分析能力 n-{G19?  
analytical procedures                               分析性程序 :d-+Z%Y  
annual financial statements                        年度会计报表，年度财务报表 Q': }'CI  
appendix                                          附录，附表 ,xrXby|R"  
applicable                                         适用的 969*mcq'  
applicable laws and regulations                 适用的法规 T'l >$6  
application systems                                  应用系统 W^q;=D6uh  
apply consistently                              一贯地执行，一贯地实施 IXugnvyV  
appropriate                                       适当的，合适的； [=-?n6  
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appropriate authorization                          适当的授权 ucyz>TL0  
appropriateness of audit evidence                    审计证据的适当性 =$IjN v(?  
approval                                    批准，核准 : \w\K:
 
assertion                                    (会计报表上的)认定；确认 n=n!Hn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tm(.a?p  
asset                                                 资产，财产 A -G?@U  
asset restructuring                             资产重组 
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assignment of duties                                 职责的划分 8|`4D 'Ln  
assistant                                     助理，助理人员 K<KyX8$P0  
associated company                                 联属公司，联营公司 Qj?FUxw  
association                                        联合，结合；协会，社团 *S_eYKS
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assumption                                       假设，假定 |?SK.1pW  
at a given date                                         在某一特定时日 [MYd15  
attestation                                         鉴证，公证 Q9Wa@gi|  
attestation service                             鉴证服务 }r6SV%]:  
audit adjustment                                审计调整 :grJ}i-D  
audit areas                                        审计领域 `
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audit conclusion                                审计结论 #z)@T  
audit effectiveness                             审计效果 E/9 U
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audit efficiency                                  审计效率 $
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audit engagement letter                      审计业务约定书 # &o3[.)9  
audit evidence                                          审计证据 ]n0 kO&  
audit fee                                    审计费 rE-Xv. |
 
audit files                                          审计档案 T+m`a#  
audit findings                                     审计中发现的事项 AxUj CerNf  
audit implementation stage                        审计实施阶段 cejSGsW6q  
audit mark                                        审计标识 im
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audit materiality                                 审计重要性 P7(+{d{  
audit method                                     审计方法 `itaQGLD  
audit objective                                         审计目标，审计目的 >z1RCQWju  
audit of financial statements                      会计报表审计，财务报表审计 |<P]yn  
audit opinion                                     审计意见 Hm4:m$=p 4  
audit period                                      被审计期间，被审计年度 #vYdP#nWb  
audit plan                                          审计计划 q-3%.<LL  
audit planning                                    编制审计计划，制定审计计划，审计计划 (t1:2WY@  
audit planning stage                                  审计计划阶段 .OVIQxf  
audit procedure                                审计程序 k
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audit programme                               审计程序表，具体审计计划 [nxjPx9-  
audit report                                       审计报告 s"<k)Xi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a%7ju4CVj  
audit report with a qualified opinion                 有保留意见的审计报告 2P~zYdjS  
audit report with an adverse opinion                否定意见的审计报告 _) 2fXG!  
audit report with dual dates                      双重日期审计报告 IM}T2\tZ}  
audit reporting stage                                 审计报告阶段 SY_T\ }  
audit responsibility                                   审计责任 |_8-3  
audit results                                      审计结果 Ps(3X@  
audit risk                                          审计风险 KD *,u{v;  
audit sampling                                          审计抽样 &96I4su  
audit sampling techniques                         审计抽样方法，审计抽样技术 &Jv j@,>$d  
audit strategies                                  审计策略 l2U"4d!o  
audit summary                                         审计总结，审计小结 f*7/O |Gp  
audit team                                         审计小组 xxgS!J  
audit test                                    审计测试 (Kd;l&8  
audit trail                                          审计轨迹 &!vJ3:  
audit work                                        审计工作 s
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audit working paper                                 审计工作底稿 Glcl7f"<^  
audited financial statement                        审计会计报表，已审计财务报表 meT~b  
Auditing Guidelines (the～)                      审计规范指南 +.&#whEw(i  
auditing standards                             审计准则 v_"p)4
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audit-oriented working paper                          (审计)业务类工作底稿 33DP0OBL^  
authorisation                                     授权 =O1N*'
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authorisation of transaction                       交易的授权 Ey=
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availability                                         可获得性 C2Fklp6  
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balance                                      余额；差额；平衡 | Uf6k`  
balance sheet                                    资产负债表 cHs@1R/-s  
bank                                                 银行  ;?1H&  
bank account                                    银行账户，银行户头 \@vR*E  
bank statement                                 银行对账单 *fso6j#%  
barter transaction                              易货交易，以物换物交易 ?2_Oa%M  
basis of audit                                    审计依据 Q\ TawRK8  
basis of preparation                                (会计报表的)编制基础 b"t95qlL  
book of account                               账目，账簿 KlDW'R$  
borrowing                                         借款，贷款，借债 -bu.Ar-#;h  
branch                                              分支，分支机构，分店 X"YH49?  
brought forward                                (账户余额等的)承上年，承上期，承上页 a H'iW)  
budget                                              预算 fDhV *LqW  
building                                      建筑物；大楼 }$s#H{T!  
business conditions                                  业务情况，经营情况 2i*-ET  
business licence                               (企业等的)营业执照 '{p/F $  
business relation                                业务关系 #ok1qT9_  
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