[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 ]K?z|&N|HK  
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审计词汇英汉对照 k uU,7<o  
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ability to continue as a going concern               持续经营能力 S%-L!V ,  
acceptability                                     可接受性，可接受程度 }3j/%oN.(  
acceptable level of detection risk                     检查风险的可接受水平 _;W}_p}q{  
acceptance of engagement                       接受委托 c^}gJ  
accepting the engagement for the first time              首次接受委托 6GMQgTY^  
access to asset                                         对资产的接触 'C jcOI s  
according to                                     根据，依据，依照 h|mh_T{+  
account balance                                账户余额 Fl]$ql   
account for                                       对……进行会计处理，核算；解释 z<ptrH  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 ,*?bET $  
accounting information                      会计信息，会计资料 8#2PJHl;  
accounting period                             会计期间 ZGSb&!Ke  
accounting policies                                   会计政策 $TtCVR  
accounting professional bodies                 会计职业组织，会计职业团体 GfD!Z3
 
accounting records                                   会计记录 \gki!!HQ  
accounting responsibility                           会计责任 QL"fC;xUn,  
accounting service                             会计服务 iW+ZI6@  
accounting standards                                会计准则 ae{%* \J  
Accounting Standards for Business Enterprises       企业会计准则 \;I%>yOIu  
accounting system                             会计系统 ;:vbOG#aSN  
accounting treatment                                会计处理 ;gTdiwfgZ=  
accuracy                                    准确性，精确性 ^;$a_eR  
additional audit procedures                      追加审计程序 .T L0cfTo  
addressee                                         收件人，收信人 ]}i_NqW)  
Administration of State-owned Assets  (the～)     国有资产管理局 C]K@SN$   
administrative laws and regulations                 行政法规 IX']s;b  
adverse impact                                 不利影响，负面影响 hZVF72D26  
adverse opinion                                反对意见 ' ] l,  
advisory group                                  咨询组，顾问组 XWo:~\  
agency fee                                        代理费，代理费用 WM*[+8h  
aggregate                                          总计，合计为…… X2(TuR*t  
alternation of document and record                 变造文件和记录 FcdbL,}=<  
alternative audit procedures                      替代审计程序，备选审计程序 tmDI2Z%7  
amend                                              修改，修订 M['8zN  
amortisation                                      摊销 B<xBuW  
analytical capacity                             分析能力 y+_GL=J  
analytical procedures                               分析性程序 &`0y<0z  
annual financial statements                        年度会计报表，年度财务报表 (\e,,C%;  
appendix                                          附录，附表 ~zi6wu(3  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 {kD|8["Ie'  
application systems                                  应用系统 `8\_ ]w0  
apply consistently                              一贯地执行，一贯地实施 pi q%b]  
appropriate                                       适当的，合适的； Ry,_%j3  
征用，挪用 ^j[>.D   
appropriate authorization                          适当的授权 MM3 X! tq  
appropriateness of audit evidence                    审计证据的适当性 j0>S)Q  
approval                                    批准，核准 <o
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assertion                                    (会计报表上的)认定；确认 _]E"hr6a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V?kJYf(<  
asset                                                 资产，财产 Mou>|U1e"  
asset restructuring                             资产重组 t(?m!Z?tb  
assignment of duties                                 职责的划分 RvZi%)  
assistant                                     助理，助理人员 fa8vY  
associated company                                 联属公司，联营公司 z|=l^u6uS  
association                                        联合，结合；协会，社团 r4@!QR<h  
assumption                                       假设，假定 gs_"H  
at a given date                                         在某一特定时日 D06'"  
attestation                                         鉴证，公证 Jt43+]  
attestation service                             鉴证服务 &Y\Vh}  
audit adjustment                                审计调整 ,v4Z[ (  
audit areas                                        审计领域 282 m^ 2  
audit conclusion                                审计结论 # 5v 2`|)  
audit effectiveness                             审计效果 AA;\7;k{  
audit efficiency                                  审计效率 8E H#IiP  
audit engagement letter                      审计业务约定书 y-cRqIM  
audit evidence                                          审计证据 /i"vEI  
audit fee                                    审计费 sE t5!&  
audit files                                          审计档案 QKL5! L9`  
audit findings                                     审计中发现的事项 \S [:  
audit implementation stage                        审计实施阶段 w")VcAq  
audit mark                                        审计标识 .M!6${N);  
audit materiality                                 审计重要性 Qf6]qJa|  
audit method                                     审计方法 nmn$$=~)  
audit objective                                         审计目标，审计目的 Wo&MHM
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audit of financial statements                      会计报表审计，财务报表审计 1y$Bz?4  
audit opinion                                     审计意见 oJ ,t]e*q=  
audit period                                      被审计期间，被审计年度 eh2w7@7Q  
audit plan                                          审计计划 yBXdj`bV  
audit planning                                    编制审计计划，制定审计计划，审计计划 68V66:0  
audit planning stage                                  审计计划阶段 wA|m/SZx  
audit procedure                                审计程序 H[U$4 %t  
audit programme                               审计程序表，具体审计计划 (=}U2GD*  
audit report                                       审计报告 IFlDw}M!9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R9f*&lj  
audit report with a qualified opinion                 有保留意见的审计报告 {wih)XNY  
audit report with an adverse opinion                否定意见的审计报告 w6+X{  
audit report with dual dates                      双重日期审计报告 Lfx&DK !  
audit reporting stage                                 审计报告阶段 rBye%rQRq  
audit responsibility                                   审计责任 (/14)"Sk  
audit results                                      审计结果 dms R>Q  
audit risk                                          审计风险 C|5eV=f)P  
audit sampling                                          审计抽样 ` :eXXE  
audit sampling techniques                         审计抽样方法，审计抽样技术 d&&^_0O  
audit strategies                                  审计策略 dy-m9fc6%  
audit summary                                         审计总结，审计小结 /zMiy?  
audit team                                         审计小组 w(U-6uA  
audit test                                    审计测试 ~>3$Id:  
audit trail                                          审计轨迹 &s->,-,  
audit work                                        审计工作 
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audit working paper                                 审计工作底稿 `YVdIDl]  
audited financial statement                        审计会计报表，已审计财务报表 dqwAQ-x  
Auditing Guidelines (the～)                      审计规范指南 F<Js"z+  
auditing standards                             审计准则 A1Ia9@=Mf  
audit-oriented working paper                          (审计)业务类工作底稿 n"N!76  
authorisation                                     授权 ~cbq5||  
authorisation of transaction                       交易的授权 wASgdGoy  
availability                                         可获得性 \< <u  
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balance                                      余额；差额；平衡 f9W@!]LHJ  
balance sheet                                    资产负债表 e7T"?s  
bank                                                 银行 k(+EY%  
bank account                                    银行账户，银行户头 w{f!t8C*s  
bank statement                                 银行对账单 k"Y9Kc0XoU  
barter transaction                              易货交易，以物换物交易 +[:"$?J  
basis of audit                                    审计依据  58\Rl  
basis of preparation                                (会计报表的)编制基础 Ch%W C,  
book of account                               账目，账簿 0+jR,5|  
borrowing                                         借款，贷款，借债 3%{A"^S=}
 
branch                                              分支，分支机构，分店 tsVQXvo  
brought forward                                (账户余额等的)承上年，承上期，承上页 HhDiGzOSi  
budget                                              预算 6S)$wj*
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building                                      建筑物；大楼 A&*l
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business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 ~CIA6&  
business relation                                业务关系 -CtLL_I  
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