[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 aEEz4,x_  
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审计词汇英汉对照 8>VI$   
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ability to continue as a going concern               持续经营能力 Q@e*$<3  
acceptability                                     可接受性，可接受程度 ]D?# \|  
acceptable level of detection risk                     检查风险的可接受水平 qJX+[PJ  
acceptance of engagement                       接受委托 ~N{_N95!2@  
accepting the engagement for the first time              首次接受委托 $d2kHT  
access to asset                                         对资产的接触 gY> ;|),  
according to                                     根据，依据，依照 }c35FM,  
account balance                                账户余额 B%eDBu ")  
account for                                       对……进行会计处理，核算；解释 '"xL}8HX}  
accounting                                        会计，会计学 <;z[+6T  
accounting advisory serve                        会计咨询服务 S_|9j{w)  
accounting firm                                 会计师事务所  `CAG8D  
accounting information                      会计信息，会计资料 Y/^[qD  
accounting period                             会计期间 k(-Z@  
accounting policies                                   会计政策 =GH@.3`X  
accounting professional bodies                 会计职业组织，会计职业团体 ZTh?^}/  
accounting records                                   会计记录 -- i&"  
accounting responsibility                           会计责任 5?3Isw`v2  
accounting service                             会计服务 7wiK.99  
accounting standards                                会计准则 Ws^+7u  
Accounting Standards for Business Enterprises       企业会计准则 5Cc6, ]  
accounting system                             会计系统 2AXF$YjY
 
accounting treatment                                会计处理 q,;".3VQ  
accuracy                                    准确性，精确性 ` $.X[\*U  
additional audit procedures                      追加审计程序 %z-dM` i  
addressee                                         收件人，收信人 !B [1zE  
Administration of State-owned Assets  (the～)     国有资产管理局 W+d9cM=  
administrative laws and regulations                 行政法规 tp1KP/2w[  
adverse impact                                 不利影响，负面影响 qPXANx<^  
adverse opinion                                反对意见 FG>;P]mvp  
advisory group                                  咨询组，顾问组 VD9 q5tt7  
agency fee                                        代理费，代理费用 B@cJ
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aggregate                                          总计，合计为…… IwTr'}XIw  
alternation of document and record                 变造文件和记录 &\[Qm{lN  
alternative audit procedures                      替代审计程序，备选审计程序 JHvFIo   
amend                                              修改，修订 ilDJwZg #  
amortisation                                      摊销
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analytical capacity                             分析能力 hi;WFyJTu  
analytical procedures                               分析性程序 Exep +x-  
annual financial statements                        年度会计报表，年度财务报表 D C
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appendix                                          附录，附表 %rM-"6Q  
applicable                                         适用的 @9_nwf~X4  
applicable laws and regulations                 适用的法规 ?G4 iOiyt  
application systems                                  应用系统 6?%]odI#  
apply consistently                              一贯地执行，一贯地实施 j}|N^A_ S  
appropriate                                       适当的，合适的； r+p@X  
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appropriate authorization                          适当的授权 QO5OnYh  
appropriateness of audit evidence                    审计证据的适当性 X+`ddX  
approval                                    批准，核准 4r_!>['`"  
assertion                                    (会计报表上的)认定；确认 2UU2Vm_6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /{fZH,!L  
asset                                                 资产，财产 P<>[e9|  
asset restructuring                             资产重组 Fy 4Tvg  
assignment of duties                                 职责的划分 I$aXnd6)  
assistant                                     助理，助理人员 Q?* nuE  
associated company                                 联属公司，联营公司 qxf+#  
association                                        联合，结合；协会，社团 :FoOQ[Q  
assumption                                       假设，假定 H<V+d^qX\w  
at a given date                                         在某一特定时日 6PiEa(  
attestation                                         鉴证，公证 CCuxC9i7  
attestation service                             鉴证服务 a<f;\$h]  
audit adjustment                                审计调整 gXq!a|eH  
audit areas                                        审计领域 q$MHCq;  
audit conclusion                                审计结论 b%3Q$wIJ6  
audit effectiveness                             审计效果 m5e\rMN~>\  
audit efficiency                                  审计效率 eZynF<i  
audit engagement letter                      审计业务约定书 jmR
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audit evidence                                          审计证据 gb]hOB7g  
audit fee                                    审计费 *mf}bTiS  
audit files                                          审计档案 lP}od  
audit findings                                     审计中发现的事项 fkW 3~b  
audit implementation stage                        审计实施阶段 Ezi' 2S
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audit mark                                        审计标识 =Ml|l$  
audit materiality                                 审计重要性 |tG05 +M  
audit method                                     审计方法  &|/
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audit objective                                         审计目标，审计目的 &\&'L|0F  
audit of financial statements                      会计报表审计，财务报表审计 6 eD(dZ  
audit opinion                                     审计意见 z8g=;><  
audit period                                      被审计期间，被审计年度 H!Wis3S3G  
audit plan                                          审计计划 |)^clkuGX  
audit planning                                    编制审计计划，制定审计计划，审计计划 uP
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audit planning stage                                  审计计划阶段 M_tj7Q3 W  
audit procedure                                审计程序 i B%XBR  
audit programme                               审计程序表，具体审计计划 UE"7

  
audit report                                       审计报告 ktN%!Mh\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 US E   
audit report with a qualified opinion                 有保留意见的审计报告 ; Zh9^0  
audit report with an adverse opinion                否定意见的审计报告 )qbI{^_g  
audit report with dual dates                      双重日期审计报告 ]9fS@SHdx  
audit reporting stage                                 审计报告阶段 Pg7>ce  
audit responsibility                                   审计责任 U%Dit  
audit results                                      审计结果 $RpFxi  
audit risk                                          审计风险  W|lH  
audit sampling                                          审计抽样 IS-}:~Pi  
audit sampling techniques                         审计抽样方法，审计抽样技术 AeN 3<|RN  
audit strategies                                  审计策略 .H ,pO#{;  
audit summary                                         审计总结，审计小结 ,
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audit team                                         审计小组 :b"=KQ  
audit test                                    审计测试 v,n);  
audit trail                                          审计轨迹 }|A
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audit work                                        审计工作
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audit working paper                                 审计工作底稿 OO-_?8I}  
audited financial statement                        审计会计报表，已审计财务报表 YFG-U-t3  
Auditing Guidelines (the～)                      审计规范指南 bi+9R-=&  
auditing standards                             审计准则 $?-7OXj<  
audit-oriented working paper                          (审计)业务类工作底稿 w(/7Jt$  
authorisation                                     授权 xne]Q(B>  
authorisation of transaction                       交易的授权 S3ErH,XB.  
availability                                         可获得性 aXC!t  
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balance                                      余额；差额；平衡 j]Aek
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balance sheet                                    资产负债表 ^Fn%K].
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bank                                                 银行 Hyf"iYv+  
bank account                                    银行账户，银行户头 @]*[c})/  
bank statement                                 银行对账单 ?qy*s3j'M  
barter transaction                              易货交易，以物换物交易 qbH%
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basis of audit                                    审计依据 :RHm*vt  
basis of preparation                                (会计报表的)编制基础 )W#T2Z>N1  
book of account                               账目，账簿 *E.LP1xP  
borrowing                                         借款，贷款，借债 )5U!>,fT  
branch                                              分支，分支机构，分店 >#INEO  
brought forward                                (账户余额等的)承上年，承上期，承上页 s}s|~  
budget                                              预算 V5~fMsse  
building                                      建筑物；大楼 iZC>)&ax  
business conditions                                  业务情况，经营情况 F9%,MSt  
business licence                               (企业等的)营业执照 VXA[TIqp  
business relation                                业务关系 ]{<saAmJC  
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