[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 `f9I#B  
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审计词汇英汉对照 /5y*ZIq]e  
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ability to continue as a going concern               持续经营能力 ^\X-eeA  
acceptability                                     可接受性，可接受程度 n2JwZ?  
acceptable level of detection risk                     检查风险的可接受水平 `]{/(pIgW;  
acceptance of engagement                       接受委托 N!fTt,  
accepting the engagement for the first time              首次接受委托 Wy2 pa #Q  
access to asset                                         对资产的接触 ,KMt9<  
according to                                     根据，依据，依照 Q[+o\{ O  
account balance                                账户余额 CqRG !J  
account for                                       对……进行会计处理，核算；解释 '7!b#if  
accounting                                        会计，会计学 )9L:^i6  
accounting advisory serve                        会计咨询服务 $ 'B0ZL  
accounting firm                                 会计师事务所 )@ /!B`  
accounting information                      会计信息，会计资料 #sOkD  
accounting period                             会计期间 0koC;(<n  
accounting policies                                   会计政策 YmS}*>oz  
accounting professional bodies                 会计职业组织，会计职业团体 _IA@X. )?  
accounting records                                   会计记录 AQ>8]`e`  
accounting responsibility                           会计责任 ~ cKmf]  
accounting service                             会计服务 1?6;Oc^  
accounting standards                                会计准则 Mm jeFv  
Accounting Standards for Business Enterprises       企业会计准则 1Fado$# 7  
accounting system                             会计系统 `|1#Vuk  
accounting treatment                                会计处理 ;BsPms@U  
accuracy                                    准确性，精确性 c({V[eGY  
additional audit procedures                      追加审计程序 tntQO!pM  
addressee                                         收件人，收信人 uIG,2u,  
Administration of State-owned Assets  (the～)     国有资产管理局 /5ngPHy&  
administrative laws and regulations                 行政法规 o2FQ/EIE  
adverse impact                                 不利影响，负面影响 s/,wyxKd  
adverse opinion                                反对意见 Sc!{ o!9\  
advisory group                                  咨询组，顾问组 A{5^A)$  
agency fee                                        代理费，代理费用 qeK_w '  
aggregate                                          总计，合计为…… ohHKZZ  
alternation of document and record                 变造文件和记录 ] Fx9!S  
alternative audit procedures                      替代审计程序，备选审计程序 ,~@Nhd~k  
amend                                              修改，修订 .kl _F7  
amortisation                                      摊销 6n{`t/  
analytical capacity                             分析能力 T9@W,0#  
analytical procedures                               分析性程序 U{2[nF  
annual financial statements                        年度会计报表，年度财务报表 ~Bll\3-=  
appendix                                          附录，附表 +Mb;;hb  
applicable                                         适用的 q1Ja*=r  
applicable laws and regulations                 适用的法规 I pX>G]"-C  
application systems                                  应用系统 HQ8oOn
 
apply consistently                              一贯地执行，一贯地实施 y{.s 4NT  
appropriate                                       适当的，合适的； fa7I6 i  
征用，挪用 ZgN)sVJ  
appropriate authorization                          适当的授权 'n7)()"2  
appropriateness of audit evidence                    审计证据的适当性 l .8@F  
approval                                    批准，核准 6R%Ra  
assertion                                    (会计报表上的)认定；确认 ;+%(@C51GE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w`kn!k8  
asset                                                 资产，财产 J1waiOh  
asset restructuring                             资产重组 [xF(t @p  
assignment of duties                                 职责的划分 k^ CFu  
assistant                                     助理，助理人员 ]ov>VF,<  
associated company                                 联属公司，联营公司  a=<l}`*  
association                                        联合，结合；协会，社团 H\OV7=8  
assumption                                       假设，假定 3d qj:4[f  
at a given date                                         在某一特定时日 i
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attestation                                         鉴证，公证 nATEv2:G  
attestation service                             鉴证服务 (x{
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audit adjustment                                审计调整 mHqw,28}  
audit areas                                        审计领域 oUMY?[Wp  
audit conclusion                                审计结论 gpBpG  
audit effectiveness                             审计效果 %!5[3b'h  
audit efficiency                                  审计效率 B|Y6;4?  
audit engagement letter                      审计业务约定书 qVOlUH  
audit evidence                                          审计证据 :G/T{87H  
audit fee                                    审计费 n%o"n?e  
audit files                                          审计档案 lx8@;9fLy  
audit findings                                     审计中发现的事项 Zrtyai{8l  
audit implementation stage                        审计实施阶段 -6(u09mb_  
audit mark                                        审计标识 S&y(A0M  
audit materiality                                 审计重要性 j'#Y$d1.  
audit method                                     审计方法 zJnF#G  
audit objective                                         审计目标，审计目的 ;naD`([  
audit of financial statements                      会计报表审计，财务报表审计 i%m]<yElm  
audit opinion                                     审计意见 ,qF;#nB-  
audit period                                      被审计期间，被审计年度 |p"P+"#  
audit plan                                          审计计划 [whX),3>  
audit planning                                    编制审计计划，制定审计计划，审计计划 f;<qGM.#|  
audit planning stage                                  审计计划阶段 Q`nsL)J  
audit procedure                                审计程序 lkNaSz[  
audit programme                               审计程序表，具体审计计划 1wX0x.4d  
audit report                                       审计报告 $Hr qX?&r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y`5(F>/RQG  
audit report with a qualified opinion                 有保留意见的审计报告 #7!P3j  
audit report with an adverse opinion                否定意见的审计报告 }@ Nurs)%_  
audit report with dual dates                      双重日期审计报告 2R:I23[#B  
audit reporting stage                                 审计报告阶段 PNwXZ/N%  
audit responsibility                                   审计责任 ZT>?[`Vgc  
audit results                                      审计结果 O?<R.W<QI  
audit risk                                          审计风险 gOkq>i_  
audit sampling                                          审计抽样 N"X;aVFs_  
audit sampling techniques                         审计抽样方法，审计抽样技术 pIKQx5;  
audit strategies                                  审计策略 ;9>(yJI+  
audit summary                                         审计总结，审计小结 ][b_l(r$?  
audit team                                         审计小组 B3 Id}[V  
audit test                                    审计测试 8]!%mrS  
audit trail                                          审计轨迹 )24c(  
audit work                                        审计工作 Bvke@|]kW  
audit working paper                                 审计工作底稿 yi7m!+ D3  
audited financial statement                        审计会计报表，已审计财务报表 ''+6qH-.|]  
Auditing Guidelines (the～)                      审计规范指南 AS;EO[Vn  
auditing standards                             审计准则 %#!pAUP\&  
audit-oriented working paper                          (审计)业务类工作底稿 #/u%sX`#y  
authorisation                                     授权 os|Y=a  
authorisation of transaction                       交易的授权 6#egy|("nF  
availability                                         可获得性 7Sc._G{[%  
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balance                                      余额；差额；平衡 E'| @hL-jn  
balance sheet                                    资产负债表 ?]i.Zi\[f  
bank                                                 银行 m&EJ@
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bank account                                    银行账户，银行户头 "I"(yiKD  
bank statement                                 银行对账单 qd@x#"qT  
barter transaction                              易货交易，以物换物交易 mez )G|  
basis of audit                                    审计依据 fv1pA+zN[  
basis of preparation                                (会计报表的)编制基础 7M~w05tPh  
book of account                               账目，账簿 'Xl[ y  
borrowing                                         借款，贷款，借债 *82f{t]  
branch                                              分支，分支机构，分店 wB(A['k  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]#n,DU}V  
budget                                              预算 k5]M~"  
building                                      建筑物；大楼 w Phs1rL  
business conditions                                  业务情况，经营情况 i #5rk(^t  
business licence                               (企业等的)营业执照 &X0qH8W  
business relation                                业务关系 <I}O_:%  
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