[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 }3"FQ/6C  
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审计词汇英汉对照 jP ]I>Tq  
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A |m^qA](M  
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ability to continue as a going concern               持续经营能力 1qR[&=/  
acceptability                                     可接受性，可接受程度 <rO0t9OH  
acceptable level of detection risk                     检查风险的可接受水平 7nzNBtk  
acceptance of engagement                       接受委托 4!Cu>8B  
accepting the engagement for the first time              首次接受委托 BRTM]tRZ  
access to asset                                         对资产的接触 ,}("es\b  
according to                                     根据，依据，依照 dKOW5\H'  
account balance                                账户余额 .3{PgrZ  
account for                                       对……进行会计处理，核算；解释 yE aim~  
accounting                                        会计，会计学 MQ9Nn|4  
accounting advisory serve                        会计咨询服务 `*A!vO8  
accounting firm                                 会计师事务所 DP(JsZ}  
accounting information                      会计信息，会计资料 %[x oA)0!  
accounting period                             会计期间 Auq)  
accounting policies                                   会计政策 b V)mO@N~w  
accounting professional bodies                 会计职业组织，会计职业团体 0={@GhjApL  
accounting records                                   会计记录 9^;)~ G  
accounting responsibility                           会计责任 +}XFkH ~  
accounting service                             会计服务 1@ e22\  
accounting standards                                会计准则 Kc
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Accounting Standards for Business Enterprises       企业会计准则 'w'PrM,:  
accounting system                             会计系统 JAjXhk<=  
accounting treatment                                会计处理 EXdx$I=X  
accuracy                                    准确性，精确性 OZ/P@`kN.f  
additional audit procedures                      追加审计程序 A,tmy',d"  
addressee                                         收件人，收信人 }mz6z<pJ_  
Administration of State-owned Assets  (the～)     国有资产管理局 K
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administrative laws and regulations                 行政法规 S(K}.C1x  
adverse impact                                 不利影响，负面影响 m.F \Mn  
adverse opinion                                反对意见 PRs[!EB6  
advisory group                                  咨询组，顾问组 i; 8""A  
agency fee                                        代理费，代理费用 "kLu]M<  
aggregate                                          总计，合计为…… 's.cwB: #  
alternation of document and record                 变造文件和记录 j^t#>tZS  
alternative audit procedures                      替代审计程序，备选审计程序 tD G[}j  
amend                                              修改，修订 H  nKO  
amortisation                                      摊销 e?Pzhha  
analytical capacity                             分析能力 >S3,_@C  
analytical procedures                               分析性程序 ]kJinXHW  
annual financial statements                        年度会计报表，年度财务报表 Km5#$IiP;  
appendix                                          附录，附表 /rKdxsI*  
applicable                                         适用的 u?OyvvpH  
applicable laws and regulations                 适用的法规 SJYy,F],V"  
application systems                                  应用系统 o\_@4hXf  
apply consistently                              一贯地执行，一贯地实施 Im
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appropriate                                       适当的，合适的；  !`u  
征用，挪用 //SH=>w2
 
appropriate authorization                          适当的授权 Ueq*R(9>  
appropriateness of audit evidence                    审计证据的适当性 P1<Y7+n  
approval                                    批准，核准 a(+.rf;  
assertion                                    (会计报表上的)认定；确认 >L\ >Th{o  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 MwoU>+XB  
asset                                                 资产，财产 :8}
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asset restructuring                             资产重组 t0
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assignment of duties                                 职责的划分 &P+7U
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assistant                                     助理，助理人员 mSn>  
associated company                                 联属公司，联营公司 q*^Y8s~3I  
association                                        联合，结合；协会，社团 X8F@U ^@  
assumption                                       假设，假定 `MMh"# xN  
at a given date                                         在某一特定时日 )2@_V %  
attestation                                         鉴证，公证 F %OA  
attestation service                             鉴证服务 *z2G(Uac  
audit adjustment                                审计调整 E0;KTcZi  
audit areas                                        审计领域 pEc|h*p8  
audit conclusion                                审计结论 54TW8y `h  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 '=|2, H]  
audit engagement letter                      审计业务约定书 \q2#ef@2  
audit evidence                                          审计证据 8PQn=k9  
audit fee                                    审计费 ]9xuLJ)  
audit files                                          审计档案 #Y*?
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audit findings                                     审计中发现的事项 }gk37_}X\I  
audit implementation stage                        审计实施阶段 |5uvmK  
audit mark                                        审计标识 Cu5fp.OS7  
audit materiality                                 审计重要性 a[<'%S#3x  
audit method                                     审计方法 }GIwYh/  
audit objective                                         审计目标，审计目的 % D]vKv~<  
audit of financial statements                      会计报表审计，财务报表审计 2$>"4 N  
audit opinion                                     审计意见 e:SBX/\j
 
audit period                                      被审计期间，被审计年度 m).S0  
audit plan                                          审计计划 9H@I<`qGC  
audit planning                                    编制审计计划，制定审计计划，审计计划 8MHYk>O~{G  
audit planning stage                                  审计计划阶段 7H$0NM P  
audit procedure                                审计程序 tb^8jC  
audit programme                               审计程序表，具体审计计划 'z=WJV;Vs  
audit report                                       审计报告 J%G EIe|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Vy]y73~  
audit report with a qualified opinion                 有保留意见的审计报告 TO&ohATp  
audit report with an adverse opinion                否定意见的审计报告 Fai_v{&?  
audit report with dual dates                      双重日期审计报告 Z` 5jX;Z!  
audit reporting stage                                 审计报告阶段 !.(Kpcrg  
audit responsibility                                   审计责任 .
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audit results                                      审计结果 3;M7^DM  
audit risk                                          审计风险 +.Pv:7gh  
audit sampling                                          审计抽样 VR86ok  
audit sampling techniques                         审计抽样方法，审计抽样技术 M2K{{pGJ[&  
audit strategies                                  审计策略 gB4&p
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audit summary                                         审计总结，审计小结 AJk0jh\.j%  
audit team                                         审计小组 CqMm'6;$a}  
audit test                                    审计测试 (@t O1g  
audit trail                                          审计轨迹 bSOxM/N  
audit work                                        审计工作 9`83cL  
audit working paper                                 审计工作底稿 4CO"> :  
audited financial statement                        审计会计报表，已审计财务报表 6OBe^/ZRt  
Auditing Guidelines (the～)                      审计规范指南 cE{hy7cH  
auditing standards                             审计准则 sVk+E'q  
audit-oriented working paper                          (审计)业务类工作底稿 ~vqVASUc,  
authorisation                                     授权 zV)(i<Q  
authorisation of transaction                       交易的授权 3AKT>Wy =  
availability                                         可获得性 Yt]tRqrh;T  
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balance                                      余额；差额；平衡 zf@gAvJ  
balance sheet                                    资产负债表 !VaKq_W  
bank                                                 银行 1&zvf4  
bank account                                    银行账户，银行户头  ]/l"  
bank statement                                 银行对账单 i!H)@4jX  
barter transaction                              易货交易，以物换物交易 K U 2LJ_~Y  
basis of audit                                    审计依据 []i/\0C^  
basis of preparation                                (会计报表的)编制基础 ~UrKyA  
book of account                               账目，账簿 1 u?h4wC  
borrowing                                         借款，贷款，借债 bYPkqitqz  
branch                                              分支，分支机构，分店 Kp Ht(>NR  
brought forward                                (账户余额等的)承上年，承上期，承上页 =mVWfFL  
budget                                              预算 pbfIO47ZC  
building                                      建筑物；大楼 9Fo00"q  
business conditions                                  业务情况，经营情况 6`K R  
business licence                               (企业等的)营业执照 UL9
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business relation                                业务关系 4LG[i}u.N  
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