[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 ""dX4^gtU  
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审计词汇英汉对照 &I[ITp6y0  
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ability to continue as a going concern               持续经营能力 e<wRA["  
acceptability                                     可接受性，可接受程度 % 7_c|G1  
acceptable level of detection risk                     检查风险的可接受水平 yxECK&&P0#  
acceptance of engagement                       接受委托 +3c!.] o;  
accepting the engagement for the first time              首次接受委托 $J~~.PUXQ  
access to asset                                         对资产的接触 H3#xBn>9  
according to                                     根据，依据，依照 4LCgQS6  
account balance                                账户余额 U#B,Q6~  
account for                                       对……进行会计处理，核算；解释 I92c!`{  
accounting                                        会计，会计学 I82?sQ7  
accounting advisory serve                        会计咨询服务 ~dIb>[7wy  
accounting firm                                 会计师事务所 [7gyF}*;  
accounting information                      会计信息，会计资料 )$#r6fQO  
accounting period                             会计期间 )8c`o  
accounting policies                                   会计政策 brQkVt_)EE  
accounting professional bodies                 会计职业组织，会计职业团体 Y:nF.An3  
accounting records                                   会计记录 g5EdW=Dt,  
accounting responsibility                           会计责任 qM`XF32A$  
accounting service                             会计服务 b&$ ?.z  
accounting standards                                会计准则 dBV^Khf J  
Accounting Standards for Business Enterprises       企业会计准则 62BJ ;/ ]  
accounting system                             会计系统 + *YGsM`E9  
accounting treatment                                会计处理 @G vDl=.  
accuracy                                    准确性，精确性 XFeeNcqF  
additional audit procedures                      追加审计程序 )P^5L<q>|  
addressee                                         收件人，收信人 iA~b[20&  
Administration of State-owned Assets  (the～)     国有资产管理局 `ag7xd!  
administrative laws and regulations                 行政法规 lR!Sdd} -  
adverse impact                                 不利影响，负面影响 kRs24=  
adverse opinion                                反对意见 26fm}QV  
advisory group                                  咨询组，顾问组 TA47lz q  
agency fee                                        代理费，代理费用 x8a?I T.  
aggregate                                          总计，合计为…… D_6GzgZ  
alternation of document and record                 变造文件和记录 ILUA'T=B0  
alternative audit procedures                      替代审计程序，备选审计程序 wz*QB6QtU  
amend                                              修改，修订 H=vrF-#  
amortisation                                      摊销 Lw=.LN  
analytical capacity                             分析能力 J&{qe@
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analytical procedures                               分析性程序 W{OlJRX8  
annual financial statements                        年度会计报表，年度财务报表 <v?9: }  
appendix                                          附录，附表 `Z{kJMS  
applicable                                         适用的 @!\g+z_"  
applicable laws and regulations                 适用的法规 &bx;GG\<4  
application systems                                  应用系统 ]MkZ1~f7  
apply consistently                              一贯地执行，一贯地实施 u7u8cVF  
appropriate                                       适当的，合适的； =&*: )  
征用，挪用 , #yE#8
 
appropriate authorization                          适当的授权 6 ^X$;  
appropriateness of audit evidence                    审计证据的适当性 o~ .[sn5l-  
approval                                    批准，核准 |Xblz1>DF  
assertion                                    (会计报表上的)认定；确认 S;$@?vF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %$j)?e  
asset                                                 资产，财产 .>0e?A4,5?  
asset restructuring                             资产重组 =2#a@D6Bl  
assignment of duties                                 职责的划分 9l+`O0.@  
assistant                                     助理，助理人员 e~r%8.Wm  
associated company                                 联属公司，联营公司 XD`
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association                                        联合，结合；协会，社团 0lNVQxG  
assumption                                       假设，假定 @18"o"c7j  
at a given date                                         在某一特定时日 \#5t%t
 
attestation                                         鉴证，公证 (Rvke!"B  
attestation service                             鉴证服务 n4%|F'ma  
audit adjustment                                审计调整 >n@?F[Y  
audit areas                                        审计领域 \5^#5_<  
audit conclusion                                审计结论 %T*lcg  
audit effectiveness                             审计效果 R@``MC0  
audit efficiency                                  审计效率 )5lo^Qb  
audit engagement letter                      审计业务约定书 g$~3@zD  
audit evidence                                          审计证据 sXI_!)H  
audit fee                                    审计费 KQ3]'2q  
audit files                                          审计档案 c,KT1me  
audit findings                                     审计中发现的事项 Ebp^-I9.d  
audit implementation stage                        审计实施阶段 A)En25,X  
audit mark                                        审计标识 lTPo2-j/eK  
audit materiality                                 审计重要性 /%Bc*k=ox  
audit method                                     审计方法 .
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audit objective                                         审计目标，审计目的 [~bfM6Jw  
audit of financial statements                      会计报表审计，财务报表审计 @.fuR#  
audit opinion                                     审计意见 -zg,pK$+  
audit period                                      被审计期间，被审计年度 1
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audit plan                                          审计计划 Q7$
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audit planning                                    编制审计计划，制定审计计划，审计计划 (y
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audit planning stage                                  审计计划阶段 22|eiW/a  
audit procedure                                审计程序 s+>""yi
 
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 QthHQA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <Mo_GTOC!  
audit report with a qualified opinion                 有保留意见的审计报告 3ik   
audit report with an adverse opinion                否定意见的审计报告 k,M%/AXd  
audit report with dual dates                      双重日期审计报告 @L^2VVWk^  
audit reporting stage                                 审计报告阶段 \pZ,gF;y  
audit responsibility                                   审计责任 KzZ! CB\  
audit results                                      审计结果 :(?joLA  
audit risk                                          审计风险 JwbC3t):@  
audit sampling                                          审计抽样 goi.'8M|/b  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,#&lNQ'I  
audit strategies                                  审计策略 cD^n}'ej  
audit summary                                         审计总结，审计小结 >`p `^:  
audit team                                         审计小组 1?"vKm  
audit test                                    审计测试 PygT_-3z{  
audit trail                                          审计轨迹 3q  
audit work                                        审计工作 Z{`;Ys:zk  
audit working paper                                 审计工作底稿 ;rpjXP
 
audited financial statement                        审计会计报表，已审计财务报表 e0"R7a  
Auditing Guidelines (the～)                      审计规范指南 bC?uyo"  
auditing standards                             审计准则 -;'8#"{`^  
audit-oriented working paper                          (审计)业务类工作底稿 A1@
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authorisation                                     授权 Q,Vv  
authorisation of transaction                       交易的授权 T F&xiL^  
availability                                         可获得性 O>xGH0H  
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balance                                      余额；差额；平衡 K8doYN  
balance sheet                                    资产负债表 KDgJ~T  
bank                                                 银行 }6.R.*Imz  
bank account                                    银行账户，银行户头 `?{QCBVj  
bank statement                                 银行对账单 WV!qG6\W  
barter transaction                              易货交易，以物换物交易 g5R2a7  
basis of audit                                    审计依据 r#*kx#"  
basis of preparation                                (会计报表的)编制基础 M *BDrM  
book of account                               账目，账簿  @ jO3+  
borrowing                                         借款，贷款，借债 S*],18z?  
branch                                              分支，分支机构，分店 _)Q)tOW  
brought forward                                (账户余额等的)承上年，承上期，承上页 w"$CV@AJ  
budget                                              预算
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building                                      建筑物；大楼 ~YOwg\w^  
business conditions                                  业务情况，经营情况 mJRvC%  
business licence                               (企业等的)营业执照 xn1  
business relation                                业务关系 mv%fX2.  
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