[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 |RvpEy76  
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审计词汇英汉对照 ^~YmLI4  
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ability to continue as a going concern               持续经营能力 Tg{dIh.Q~O  
acceptability                                     可接受性，可接受程度 wZ\e3H z  
acceptable level of detection risk                     检查风险的可接受水平 %;"B;~  
acceptance of engagement                       接受委托 s6eq?1l3  
accepting the engagement for the first time              首次接受委托 u[6` Jr~  
access to asset                                         对资产的接触 4o)\DB?!  
according to                                     根据，依据，依照 zM9).D H  
account balance                                账户余额 8
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account for                                       对……进行会计处理，核算；解释 yW6[Fpw  
accounting                                        会计，会计学 Sj]T{3mi  
accounting advisory serve                        会计咨询服务 7:R{
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accounting firm                                 会计师事务所 |]]pHC_/W  
accounting information                      会计信息，会计资料 ay7+H7^|hZ  
accounting period                             会计期间 V;(*\"O  
accounting policies                                   会计政策 =-1^K  
accounting professional bodies                 会计职业组织，会计职业团体 MCWG*~f  
accounting records                                   会计记录 Ph7(JV{  
accounting responsibility                           会计责任 ~:RDw<PWp  
accounting service                             会计服务  qzU2H  
accounting standards                                会计准则 TF}4X;3Dsy  
Accounting Standards for Business Enterprises       企业会计准则 "=Fn.r4I  
accounting system                             会计系统 exrt|A]_[  
accounting treatment                                会计处理 Pi]s<3PL  
accuracy                                    准确性，精确性 Y$`hudJ&  
additional audit procedures                      追加审计程序 scPq\Qd?O  
addressee                                         收件人，收信人 7+Jma!o  
Administration of State-owned Assets  (the～)     国有资产管理局 1o"oa<*_  
administrative laws and regulations                 行政法规 /xm} ?t0U  
adverse impact                                 不利影响，负面影响 %N_S/V0`  
adverse opinion                                反对意见 s%TO(vT  
advisory group                                  咨询组，顾问组  n-| i  
agency fee                                        代理费，代理费用 U*+!w@ .  
aggregate                                          总计，合计为…… t U~H@'  
alternation of document and record                 变造文件和记录 W0?Y%Da(4m  
alternative audit procedures                      替代审计程序，备选审计程序 *mhw5Z=!  
amend                                              修改，修订 ^>R|R1&  
amortisation                                      摊销 hK9oe%kU~  
analytical capacity                             分析能力  bEXHB  
analytical procedures                               分析性程序 E,yzy[gl  
annual financial statements                        年度会计报表，年度财务报表 |9i/)LRXe  
appendix                                          附录，附表 0|+hm^'_  
applicable                                         适用的 {pJ@I=q  
applicable laws and regulations                 适用的法规 H/la'f#o%  
application systems                                  应用系统 ^[?+=1 k  
apply consistently                              一贯地执行，一贯地实施 $X\` 7`v  
appropriate                                       适当的，合适的； 8!fAv$g0  
征用，挪用 [Jh))DIx  
appropriate authorization                          适当的授权 n~>CE"q  
appropriateness of audit evidence                    审计证据的适当性 sT"tS>  
approval                                    批准，核准 u.K'"-xt4K  
assertion                                    (会计报表上的)认定；确认 Z$=$oJzB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ; dHOH\,:  
asset                                                 资产，财产 "E[*rnsLN  
asset restructuring                             资产重组 >D^7v(&  
assignment of duties                                 职责的划分 kE(-vE9  
assistant                                     助理，助理人员 lo;9sTUHT  
associated company                                 联属公司，联营公司 E?5B>Jer#  
association                                        联合，结合；协会，社团 9C'+~<l  
assumption                                       假设，假定 E$yf2Q~k  
at a given date                                         在某一特定时日 aKU8" 5  
attestation                                         鉴证，公证 3/|{>7]1  
attestation service                             鉴证服务 .+~kJ0~Y  
audit adjustment                                审计调整 ]~x/8%e76  
audit areas                                        审计领域 X%\6V;zR#  
audit conclusion                                审计结论 d.(]V2X.J  
audit effectiveness                             审计效果 jE5  9h  
audit efficiency                                  审计效率 U,3K6AZA 7  
audit engagement letter                      审计业务约定书 FZ.Yn  
audit evidence                                          审计证据 n_NG~/x  
audit fee                                    审计费 8\t7}8f  
audit files                                          审计档案 ScmzbDu  
audit findings                                     审计中发现的事项 52R.L9Ai  
audit implementation stage                        审计实施阶段 73Zs/  
audit mark                                        审计标识 |q b92|?  
audit materiality                                 审计重要性 EjCzou  
audit method                                     审计方法 [67f;?b  
audit objective                                         审计目标，审计目的 M]zNW{Xt  
audit of financial statements                      会计报表审计，财务报表审计 0J,d9a [1  
audit opinion                                     审计意见 #UnO~IE.m$  
audit period                                      被审计期间，被审计年度 Z42Suy  
audit plan                                          审计计划 k.f:nv5JO  
audit planning                                    编制审计计划，制定审计计划，审计计划 E0%Y%PQ**{  
audit planning stage                                  审计计划阶段 00x^zu?N  
audit procedure                                审计程序 lSv;wwEg  
audit programme                               审计程序表，具体审计计划 D7'0o`|  
audit report                                       审计报告 k 5kX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q6<Uuiw  
audit report with a qualified opinion                 有保留意见的审计报告 =@/^1.`  
audit report with an adverse opinion                否定意见的审计报告 >!.lr9(l  
audit report with dual dates                      双重日期审计报告 PsT v\!  
audit reporting stage                                 审计报告阶段 B9Tztg  
audit responsibility                                   审计责任 z`{zqP:  
audit results                                      审计结果 ?PtRb:RHt  
audit risk                                          审计风险 `D4'`Or-U  
audit sampling                                          审计抽样 yFtf~8s3  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,'DrFlI  
audit strategies                                  审计策略 #EK8Qe_  
audit summary                                         审计总结，审计小结 4T\/wyq0  
audit team                                         审计小组 tce8*:rNH  
audit test                                    审计测试 Olh-(u:9+O  
audit trail                                          审计轨迹 \(t>(4s_~  
audit work                                        审计工作 &8L\FAY0%9  
audit working paper                                 审计工作底稿 m|gd9m$,?  
audited financial statement                        审计会计报表，已审计财务报表 Gl:T   
Auditing Guidelines (the～)                      审计规范指南 Gf.o{  
auditing standards                             审计准则 q)y8Bv|  
audit-oriented working paper                          (审计)业务类工作底稿 {/!"}{G1e  
authorisation                                     授权 epyYo&x}  
authorisation of transaction                       交易的授权 X,CFY  
availability                                         可获得性 euC,]n.  
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balance                                      余额；差额；平衡 y{P9k8v!z  
balance sheet                                    资产负债表 8
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bank                                                 银行 ,QAp5I%3=  
bank account                                    银行账户，银行户头 r}Av "  
bank statement                                 银行对账单 *dgN
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barter transaction                              易货交易，以物换物交易 e!'u{>u  
basis of audit                                    审计依据 z3LPR:&Z  
basis of preparation                                (会计报表的)编制基础 ;itg>\p3  
book of account                               账目，账簿 eZ$1|Sj]j  
borrowing                                         借款，贷款，借债 >7Q7H#~w  
branch                                              分支，分支机构，分店 Mc^7FWkw  
brought forward                                (账户余额等的)承上年，承上期，承上页 zwK;6&(W  
budget                                              预算 /a)=B)NH  
building                                      建筑物；大楼 8nR,G W\  
business conditions                                  业务情况，经营情况 "b7C0NE  
business licence                               (企业等的)营业执照 b;ZAz  
business relation                                业务关系 Uwa1)Lwn  
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