[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 4QODuyl2H  
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审计词汇英汉对照 hER]%)#r  
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ability to continue as a going concern               持续经营能力 MPx%#'Q  
acceptability                                     可接受性，可接受程度 5J
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acceptable level of detection risk                     检查风险的可接受水平 ?4Z`^uy  
acceptance of engagement                       接受委托 ?zW4|0  
accepting the engagement for the first time              首次接受委托 pIBL85Xe  
access to asset                                         对资产的接触 45e-A{G~  
according to                                     根据，依据，依照 XnmQp)nyV  
account balance                                账户余额 .$5QM&  
account for                                       对……进行会计处理，核算；解释 :/ ,h)h)|  
accounting                                        会计，会计学 lB9 9J"A
 
accounting advisory serve                        会计咨询服务 K[JbQ30  
accounting firm                                 会计师事务所 hw /:  
accounting information                      会计信息，会计资料 33dHTV  
accounting period                             会计期间 aI]
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accounting policies                                   会计政策 'E FP/(2J  
accounting professional bodies                 会计职业组织，会计职业团体 rnW(<t"  
accounting records                                   会计记录 \^O&){q(9  
accounting responsibility                           会计责任 %fB]N  
accounting service                             会计服务 0Z9>%\km_  
accounting standards                                会计准则 !5lb+%7  
Accounting Standards for Business Enterprises       企业会计准则 c\cPmj@  
accounting system                             会计系统 rw(EI,G  
accounting treatment                                会计处理 *@`Sx'5!  
accuracy                                    准确性，精确性 53efF bo  
additional audit procedures                      追加审计程序 o?zA '5q  
addressee                                         收件人，收信人  [@YeQ{  
Administration of State-owned Assets  (the～)     国有资产管理局 7.Df2_)  
administrative laws and regulations                 行政法规 gX
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adverse impact                                 不利影响，负面影响 m{T:<:q~  
adverse opinion                                反对意见 #[$^M:X.  
advisory group                                  咨询组，顾问组 ~JhH ,E  
agency fee                                        代理费，代理费用 }pqnF53  
aggregate                                          总计，合计为…… -I dW-9~9  
alternation of document and record                 变造文件和记录 E Dh$UB
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alternative audit procedures                      替代审计程序，备选审计程序 aQ zDOeTi  
amend                                              修改，修订 LYY3*d  
amortisation                                      摊销 BN??3F8C  
analytical capacity                             分析能力 LbCcOkL/@@  
analytical procedures                               分析性程序  WUnz  
annual financial statements                        年度会计报表，年度财务报表 _Q XC5i  
appendix                                          附录，附表 66ULR&D8  
applicable                                         适用的 Sep/N"7~t  
applicable laws and regulations                 适用的法规 (R^X3  
application systems                                  应用系统 L\;n[
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apply consistently                              一贯地执行，一贯地实施 Egy#_ RT{  
appropriate                                       适当的，合适的； j{QzD^t  
征用，挪用 aY:u-1  
appropriate authorization                          适当的授权 "u29| OY  
appropriateness of audit evidence                    审计证据的适当性 YU>NGC]}d  
approval                                    批准，核准 Cn6<I{`\  
assertion                                    (会计报表上的)认定；确认 ~4-:;8a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t5t!-w\M$+  
asset                                                 资产，财产 G,o5JL"t  
asset restructuring                             资产重组 +%E)]*Ym  
assignment of duties                                 职责的划分 Klr+\R@(n  
assistant                                     助理，助理人员 |.]sL0;4Z  
associated company                                 联属公司，联营公司 Q`= ,&;T>  
association                                        联合，结合；协会，社团 Lt'FA  
assumption                                       假设，假定 l-/fFy)T  
at a given date                                         在某一特定时日 rnNB!T  
attestation                                         鉴证，公证 N{kp^Byim0  
attestation service                             鉴证服务 o'Rr2,lVi  
audit adjustment                                审计调整 hB[VU ";  
audit areas                                        审计领域 MKiP3kt
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audit conclusion                                审计结论 ULT,>S6r  
audit effectiveness                             审计效果 OoIs'S-Z#  
audit efficiency                                  审计效率 sKu/VAh x  
audit engagement letter                      审计业务约定书 wlC7;u  
audit evidence                                          审计证据 Cpg>5N~;L  
audit fee                                    审计费 QVT|6znw  
audit files                                          审计档案 'tJb(X!]q  
audit findings                                     审计中发现的事项 7&O0  
audit implementation stage                        审计实施阶段 P:8qmDXo  
audit mark                                        审计标识 #{f%b,.yxt  
audit materiality                                 审计重要性 _|^cudRv  
audit method                                     审计方法 X0FTD':f  
audit objective                                         审计目标，审计目的 1iLr KA  
audit of financial statements                      会计报表审计，财务报表审计 ;*+wg5|  
audit opinion                                     审计意见 :<QmG3F  
audit period                                      被审计期间，被审计年度 .#Vup{.  
audit plan                                          审计计划 bz'#YM  
audit planning                                    编制审计计划，制定审计计划，审计计划 NQ3EjARZt  
audit planning stage                                  审计计划阶段 ja2BK\"1:  
audit procedure                                审计程序 Ea<kc[Q  
audit programme                               审计程序表，具体审计计划 [\BLb8  
audit report                                       审计报告 ,#V}qSKUS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yiO/0nMp  
audit report with a qualified opinion                 有保留意见的审计报告 ?GT,Y5  
audit report with an adverse opinion                否定意见的审计报告 GS)4,.  
audit report with dual dates                      双重日期审计报告 r)]8zK4;=  
audit reporting stage                                 审计报告阶段 cqd}.D  
audit responsibility                                   审计责任 jA'7@/F/  
audit results                                      审计结果 i8nzPKF2$3  
audit risk                                          审计风险 hI6Tp>b*~  
audit sampling                                          审计抽样 ^.gBHZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 Oaj$Z- f  
audit strategies                                  审计策略 d_] sV4[  
audit summary                                         审计总结，审计小结 SoJ=[5W  
audit team                                         审计小组 goje4;  
audit test                                    审计测试 O[<YYL0  
audit trail                                          审计轨迹 \c(Z?`p]R1  
audit work                                        审计工作 eeM$c`Y<  
audit working paper                                 审计工作底稿 2~B9 (|  
audited financial statement                        审计会计报表，已审计财务报表 o=)["V  
Auditing Guidelines (the～)                      审计规范指南 x\K9|_!  
auditing standards                             审计准则 Eb~e=){  
audit-oriented working paper                          (审计)业务类工作底稿 zd0[f3~  
authorisation                                     授权
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authorisation of transaction                       交易的授权 Y'U]!c9  
availability                                         可获得性 k [eWhdSw  
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balance                                      余额；差额；平衡 3uy^o  
balance sheet                                    资产负债表 \$Q?  
bank                                                 银行 [
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bank account                                    银行账户，银行户头 \Y$@$)   
bank statement                                 银行对账单 8{B]_: -:  
barter transaction                              易货交易，以物换物交易 W6&mXJ^3L  
basis of audit                                    审计依据 Xaw&41K  
basis of preparation                                (会计报表的)编制基础 w:3CWF4q]
 
book of account                               账目，账簿 ?'/#Gt`  
borrowing                                         借款，贷款，借债 oR@1/lV  
branch                                              分支，分支机构，分店 f+V^q4  
brought forward                                (账户余额等的)承上年，承上期，承上页 {^A,){uX]  
budget                                              预算 ^@f-Ni\  
building                                      建筑物；大楼 j21>\K!p  
business conditions                                  业务情况，经营情况 aS/MlMf  
business licence                               (企业等的)营业执照 Y+Cqc.JBQ  
business relation                                业务关系 Eoh{+>:6  
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