[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 bmi",UZ:F  
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审计词汇英汉对照 :F#^Q%-IS  
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ability to continue as a going concern               持续经营能力 o:"(\$  
acceptability                                     可接受性，可接受程度 KIR3m )  
acceptable level of detection risk                     检查风险的可接受水平 {D :WXvI  
acceptance of engagement                       接受委托 kdx06'4o  
accepting the engagement for the first time              首次接受委托 2Oyw#1tdn  
access to asset                                         对资产的接触 "L1LL iS  
according to                                     根据，依据，依照 5K682+^5  
account balance                                账户余额 .a(G=fk  
account for                                       对……进行会计处理，核算；解释 B YHyqpP9  
accounting                                        会计，会计学 WPlf8* -fQ  
accounting advisory serve                        会计咨询服务 $>uUn3hSx\  
accounting firm                                 会计师事务所 ,O:p`"3`0=  
accounting information                      会计信息，会计资料 j!oX\Y-:&  
accounting period                             会计期间 S')
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accounting policies                                   会计政策 A:
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accounting professional bodies                 会计职业组织，会计职业团体 tX@y ]"  
accounting records                                   会计记录 -"a(<JC^NI  
accounting responsibility                           会计责任 ,F`1VpTd8  
accounting service                             会计服务 Iw)m9h  
accounting standards                                会计准则 A-_M=\  
Accounting Standards for Business Enterprises       企业会计准则 XeY[ ;} 9  
accounting system                             会计系统 `d4xX@  
accounting treatment                                会计处理 {hN<Ot  
accuracy                                    准确性，精确性 &y|PseH"  
additional audit procedures                      追加审计程序 ,`!lZ| U  
addressee                                         收件人，收信人 9IrCu?n9b  
Administration of State-owned Assets  (the～)     国有资产管理局 gzH;`,  
administrative laws and regulations                 行政法规 Qt_KUtD  
adverse impact                                 不利影响，负面影响 .d$Q5Qae  
adverse opinion                                反对意见 !O}e)t  
advisory group                                  咨询组，顾问组 re#]zc<  
agency fee                                        代理费，代理费用 5 $$Cav  
aggregate                                          总计，合计为…… 61&{I>
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alternation of document and record                 变造文件和记录 iS<1C
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alternative audit procedures                      替代审计程序，备选审计程序 I*(kv7(c0  
amend                                              修改，修订 ;#IrHR*Bk  
amortisation                                      摊销 K3h7gY|.  
analytical capacity                             分析能力 )p>p3b g  
analytical procedures                               分析性程序 +F-Y^):  
annual financial statements                        年度会计报表，年度财务报表 4${3e Sg_  
appendix                                          附录，附表 0+SZ
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applicable                                         适用的 ?1Vx)j>|  
applicable laws and regulations                 适用的法规 :V#xrH8R  
application systems                                  应用系统 3vAP&i'I  
apply consistently                              一贯地执行，一贯地实施 S%Ky+0  
appropriate                                       适当的，合适的； 1=sL[I7<  
征用，挪用 /38I(0  
appropriate authorization                          适当的授权 _1Ne+"V  
appropriateness of audit evidence                    审计证据的适当性 (4yXr|to}  
approval                                    批准，核准 |wQ3+WN|  
assertion                                    (会计报表上的)认定；确认  Bz>f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AW|SD  
asset                                                 资产，财产 !;[cJbqnh  
asset restructuring                             资产重组 DKem;_6OQ  
assignment of duties                                 职责的划分 /YJBRU2  
assistant                                     助理，助理人员 ;pOV; q3j  
associated company                                 联属公司，联营公司 5=p<"*zJ  
association                                        联合，结合；协会，社团 I5g|)Y Q
 
assumption                                       假设，假定 V6((5o#  
at a given date                                         在某一特定时日 (V'w5&f(L  
attestation                                         鉴证，公证 oTXIs4+G  
attestation service                             鉴证服务 hgE:2@  
audit adjustment                                审计调整 \pT
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audit areas                                        审计领域 WJa7  
audit conclusion                                审计结论 45<
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audit effectiveness                             审计效果 c'Ibgfx%
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audit efficiency                                  审计效率 fi~@J`  
audit engagement letter                      审计业务约定书 7F~gA74h  
audit evidence                                          审计证据 `
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audit fee                                    审计费 T@#?{eA  
audit files                                          审计档案 h&d"|<  
audit findings                                     审计中发现的事项 Vjo[rUW  
audit implementation stage                        审计实施阶段 ?2,D-3 {  
audit mark                                        审计标识 Y+vIU*O  
audit materiality                                 审计重要性 c>3? T^=  
audit method                                     审计方法 J]S30&?  
audit objective                                         审计目标，审计目的 ~Jsu"kr  
audit of financial statements                      会计报表审计，财务报表审计 w,R6:*p5  
audit opinion                                     审计意见 Ik5V
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audit period                                      被审计期间，被审计年度 3W#E$^G_v  
audit plan                                          审计计划 4t/?b  
audit planning                                    编制审计计划，制定审计计划，审计计划 $MNJsc^n  
audit planning stage                                  审计计划阶段 S<'_{uz  
audit procedure                                审计程序 /iQh'rp  
audit programme                               审计程序表，具体审计计划 =OPX9oG  
audit report                                       审计报告 h>cj RH?e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'X6Y!VDd  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 S0:Oep   
audit report with dual dates                      双重日期审计报告 u#^l9/tl  
audit reporting stage                                 审计报告阶段 Fi;OZ>
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audit responsibility                                   审计责任 0nB[Udk?  
audit results                                      审计结果 l.Ev]G/5  
audit risk                                          审计风险 :~srl)|)  
audit sampling                                          审计抽样 (0`w.n  
audit sampling techniques                         审计抽样方法，审计抽样技术 YPY,gR  
audit strategies                                  审计策略 I2SH j6-  
audit summary                                         审计总结，审计小结 o.Y6( o  
audit team                                         审计小组 hm0A%J
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audit test                                    审计测试 -m>3@"q  
audit trail                                          审计轨迹 8d Fqwpw8  
audit work                                        审计工作 \QF0(*!!  
audit working paper                                 审计工作底稿 J:ka@2>|  
audited financial statement                        审计会计报表，已审计财务报表 t#y,9>6  
Auditing Guidelines (the～)                      审计规范指南 xWK/uE(  
auditing standards                             审计准则 T9]0/>  
audit-oriented working paper                          (审计)业务类工作底稿 T: 2f*!r  
authorisation                                     授权 }m5()@Q}a  
authorisation of transaction                       交易的授权 $9r4MMs{$  
availability                                         可获得性 Yl"CIgt  
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balance                                      余额；差额；平衡 &N6[*7  
balance sheet                                    资产负债表 Ij =NcP  
bank                                                 银行 vx' ];  
bank account                                    银行账户，银行户头 P6ktA-Hv>  
bank statement                                 银行对账单 UHU ,zgM  
barter transaction                              易货交易，以物换物交易 z#P`m,~t0  
basis of audit                                    审计依据 {[Y7h}7  
basis of preparation                                (会计报表的)编制基础 -%%Xx5D  
book of account                               账目，账簿 Iu`S0#+  
borrowing                                         借款，贷款，借债 5/h-Hr  
branch                                              分支，分支机构，分店 AL,7rYZG$  
brought forward                                (账户余额等的)承上年，承上期，承上页 t)?K@{ 9  
budget                                              预算 7I&o  
building                                      建筑物；大楼 'r\RN\PT  
business conditions                                  业务情况，经营情况 :g|NE\z`)/  
business licence                               (企业等的)营业执照 6\I1J= C  
business relation                                业务关系 =2QP7W3mg<  
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