[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 dikWk  
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审计词汇英汉对照 ~`}) x(!  
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ability to continue as a going concern               持续经营能力 Ad,r(0a LZ  
acceptability                                     可接受性，可接受程度 9kF#*  
acceptable level of detection risk                     检查风险的可接受水平 E&>,B81
  
acceptance of engagement                       接受委托 4'd{H Rs  
accepting the engagement for the first time              首次接受委托 >#:/ GN?  
access to asset                                         对资产的接触 a`-hLX)~Z  
according to                                     根据，依据，依照 6|KX8\,A@  
account balance                                账户余额 VBX# !K1Q  
account for                                       对……进行会计处理，核算；解释 S[a5k;8GL  
accounting                                        会计，会计学 X]yERaJ,i  
accounting advisory serve                        会计咨询服务 tRy D@}  
accounting firm                                 会计师事务所 // }8HY)>  
accounting information                      会计信息，会计资料 sv;zvEn;-L  
accounting period                             会计期间 i)2))C  
accounting policies                                   会计政策 4{DeF@@  
accounting professional bodies                 会计职业组织，会计职业团体 t>wxK ,  
accounting records                                   会计记录 & .?HuK  
accounting responsibility                           会计责任 +hg\DqO^M  
accounting service                             会计服务 j>o +}p?3I  
accounting standards                                会计准则 P*PL6UQ  
Accounting Standards for Business Enterprises       企业会计准则 5|R
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accounting system                             会计系统 &5.~XM;  
accounting treatment                                会计处理 0H3T'J%r  
accuracy                                    准确性，精确性 9 <KtI7  
additional audit procedures                      追加审计程序 BJ9sR.yX62  
addressee                                         收件人，收信人 &Bn; Vi  
Administration of State-owned Assets  (the～)     国有资产管理局 W"kw>JEt  
administrative laws and regulations                 行政法规 m"G N^V7  
adverse impact                                 不利影响，负面影响 M?B(<j1Ri  
adverse opinion                                反对意见 mbBRuPEa=u  
advisory group                                  咨询组，顾问组 }iSakq'  
agency fee                                        代理费，代理费用 7I(t,AK
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aggregate                                          总计，合计为…… %< ?ciU  
alternation of document and record                 变造文件和记录 X[E k'=}  
alternative audit procedures                      替代审计程序，备选审计程序 {%_j~  
amend                                              修改，修订 YC]YX
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amortisation                                      摊销 aEDN]O95?  
analytical capacity                             分析能力 Uk:.2%S2  
analytical procedures                               分析性程序 T'M66kg  
annual financial statements                        年度会计报表，年度财务报表 $a\Uv0:xRx  
appendix                                          附录，附表 ! /}FPM_  
applicable                                         适用的 %?f:"  
applicable laws and regulations                 适用的法规 I/Jp,~JT*  
application systems                                  应用系统 .gN$N=7<  
apply consistently                              一贯地执行，一贯地实施 >Mn>P!  
appropriate                                       适当的，合适的； R*@[Pg*  
征用，挪用 HJ qQlEq  
appropriate authorization                          适当的授权 *>'2$me=  
appropriateness of audit evidence                    审计证据的适当性 P!y`$Ky&  
approval                                    批准，核准 OF&h=1De,  
assertion                                    (会计报表上的)认定；确认 }E5#X R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~u0xXfv#  
asset                                                 资产，财产 Iz)hz9k  
asset restructuring                             资产重组 g?~Tguv  
assignment of duties                                 职责的划分 9>Uq$B  
assistant                                     助理，助理人员 <{/;1Dru  
associated company                                 联属公司，联营公司 @%<?GNSO  
association                                        联合，结合；协会，社团 l
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assumption                                       假设，假定 _~[?>cF%  
at a given date                                         在某一特定时日 |:9Ir^  
attestation                                         鉴证，公证 v (ka,Dk3  
attestation service                             鉴证服务 C,r`I/;  
audit adjustment                                审计调整 Hl3
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audit areas                                        审计领域 sc8DY!|OYN  
audit conclusion                                审计结论  Wu!t C  
audit effectiveness                             审计效果 ck+b/.gw`  
audit efficiency                                  审计效率 k\pDJ7wF^  
audit engagement letter                      审计业务约定书 i~)NQmH<  
audit evidence                                          审计证据 D;zWksq  
audit fee                                    审计费 )_8}53C  
audit files                                          审计档案 NLQE"\#a  
audit findings                                     审计中发现的事项 fYhR#FVI  
audit implementation stage                        审计实施阶段 NQC3!=pQ}Y  
audit mark                                        审计标识 [8@kxCq  
audit materiality                                 审计重要性 JA)o@[lF  
audit method                                     审计方法 '_qQrP#  
audit objective                                         审计目标，审计目的 Taf n:Nw}  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 !&`}]qQZ  
audit period                                      被审计期间，被审计年度 #9`rXEz  
audit plan                                          审计计划 B:-U`CHHQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 t'R':+0Vf  
audit planning stage                                  审计计划阶段 j u*fyt  
audit procedure                                审计程序 1OJ*wI*  
audit programme                               审计程序表，具体审计计划 ;cI#S%uvpn  
audit report                                       审计报告 uxOJ3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EqnpMHF  
audit report with a qualified opinion                 有保留意见的审计报告 YOV :  
audit report with an adverse opinion                否定意见的审计报告 b,sGq  
audit report with dual dates                      双重日期审计报告 ]4Y/xi-  
audit reporting stage                                 审计报告阶段 l(%k6  
audit responsibility                                   审计责任 [q-;/ed  
audit results                                      审计结果 MBB5w j  
audit risk                                          审计风险 CV&zi6  
audit sampling                                          审计抽样 x_==Ss  
audit sampling techniques                         审计抽样方法，审计抽样技术 QqtC`H\  
audit strategies                                  审计策略 Xsd$*F@<  
audit summary                                         审计总结，审计小结 FaFp_P?  
audit team                                         审计小组 :N@U[Wx0A  
audit test                                    审计测试 tAqA^f*{  
audit trail                                          审计轨迹 YwL`>?  
audit work                                        审计工作 U:]MgZWn  
audit working paper                                 审计工作底稿 Gg%tVQu  
audited financial statement                        审计会计报表，已审计财务报表 (*,8KLV_i  
Auditing Guidelines (the～)                      审计规范指南 '{[!j6wt\  
auditing standards                             审计准则 hq<5lE^  
audit-oriented working paper                          (审计)业务类工作底稿 J&eAL3"GF  
authorisation                                     授权 z)lM2x>|*  
authorisation of transaction                       交易的授权 V+lRi"m?|  
availability                                         可获得性 6&89~W{  
B *hVb5CS  
balance                                      余额；差额；平衡 =}JBA>q(  
balance sheet                                    资产负债表 fVe@YqNa  
bank                                                 银行 .^i<
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bank account                                    银行账户，银行户头 I>A^I   
bank statement                                 银行对账单 Y@Y`gF6F  
barter transaction                              易货交易，以物换物交易 )Zas x6`  
basis of audit                                    审计依据 eZg$AOp U  
basis of preparation                                (会计报表的)编制基础 }^"0T-ua  
book of account                               账目，账簿 L=,OZ9aA  
borrowing                                         借款，贷款，借债 ?g2zmI!U  
branch                                              分支，分支机构，分店 uBmxh%]C~  
brought forward                                (账户余额等的)承上年，承上期，承上页 S%kS#U${|  
budget                                              预算 +W 9]ED  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 |;P^clS3  
business licence                               (企业等的)营业执照 ]pnYvXf>!  
business relation                                业务关系 9
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