[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  8tPq5i  
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审计词汇英汉对照 J6::(0HM  
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ability to continue as a going concern               持续经营能力 =|uX?  
acceptability                                     可接受性，可接受程度 5v>(xl  
acceptable level of detection risk                     检查风险的可接受水平 n;!t?jnf.  
acceptance of engagement                       接受委托 P3@
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accepting the engagement for the first time              首次接受委托 J}<k`af  
access to asset                                         对资产的接触 9-)oA+$  
according to                                     根据，依据，依照 tS`fG;  
account balance                                账户余额 gxL5%:@  
account for                                       对……进行会计处理，核算；解释 '<8ew
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accounting                                        会计，会计学 0}HKmEM  
accounting advisory serve                        会计咨询服务 g^8bY=* .  
accounting firm                                 会计师事务所 :9K5zD  
accounting information                      会计信息，会计资料 dkRJ^~  
accounting period                             会计期间 xOD;pRZQ  
accounting policies                                   会计政策 P
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accounting professional bodies                 会计职业组织，会计职业团体 .$S`J2Y  
accounting records                                   会计记录 {w{|y[[d~  
accounting responsibility                           会计责任 v,1.n{!;  
accounting service                             会计服务 (~/D*<A  
accounting standards                                会计准则 DA[-(  s  
Accounting Standards for Business Enterprises       企业会计准则 R-hqaEB  
accounting system                             会计系统 m.S@ e8kS  
accounting treatment                                会计处理 /1Rm^s)2z  
accuracy                                    准确性，精确性 y] M/oH  
additional audit procedures                      追加审计程序 'J]V"Z)  
addressee                                         收件人，收信人 E%jOJA  
Administration of State-owned Assets  (the～)     国有资产管理局 qFf'RgUtP  
administrative laws and regulations                 行政法规 ugucq},[  
adverse impact                                 不利影响，负面影响 pD.7ib^  
adverse opinion                                反对意见 _vvnxG!x&  
advisory group                                  咨询组，顾问组 0B1*N_.L@  
agency fee                                        代理费，代理费用 M
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aggregate                                          总计，合计为…… S 8h/AW6l  
alternation of document and record                 变造文件和记录 s`GSc)AI  
alternative audit procedures                      替代审计程序，备选审计程序 3}n=od=  
amend                                              修改，修订 g"xLS}Al  
amortisation                                      摊销 %E~4Ur  
analytical capacity                             分析能力 `h :&H,N  
analytical procedures                               分析性程序 (a]'}c$X9`  
annual financial statements                        年度会计报表，年度财务报表 <E6]8SQE  
appendix                                          附录，附表 z`5+BL,|ND  
applicable                                         适用的 8R8J./i.K  
applicable laws and regulations                 适用的法规 Q
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application systems                                  应用系统 GeZw
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apply consistently                              一贯地执行，一贯地实施 Y( D d7`c  
appropriate                                       适当的，合适的； t`H^! b  
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appropriate authorization                          适当的授权 &l{yEWA}g  
appropriateness of audit evidence                    审计证据的适当性 #`v`e"  
approval                                    批准，核准 <F>\Vl:  
assertion                                    (会计报表上的)认定；确认 o<@2zhuhrx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1wqCoDgkp  
asset                                                 资产，财产 pg*'2AT  
asset restructuring                             资产重组 K'N\"Y?>  
assignment of duties                                 职责的划分 RiaO`|1  
assistant                                     助理，助理人员 duV|'ntr  
associated company                                 联属公司，联营公司 Mz+|~'R  
association                                        联合，结合；协会，社团 7^as~5'&-  
assumption                                       假设，假定 ?i)-K?4Sb  
at a given date                                         在某一特定时日 :#
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attestation                                         鉴证，公证 7Cp>iWV  
attestation service                             鉴证服务 XC0G5rtB  
audit adjustment                                审计调整 E9%xSMS8@  
audit areas                                        审计领域 9j$ OU@N 8  
audit conclusion                                审计结论 6i%LM`8GEk  
audit effectiveness                             审计效果 !bT0kP$3}  
audit efficiency                                  审计效率 <w.V!"!  
audit engagement letter                      审计业务约定书 _(J- MCY\  
audit evidence                                          审计证据 t<}'/ )  
audit fee                                    审计费 VH+^G)^)W  
audit files                                          审计档案 ?2_u/x  
audit findings                                     审计中发现的事项 6bo,x  
audit implementation stage                        审计实施阶段 }+i ZY\t  
audit mark                                        审计标识 KW^s~j  
audit materiality                                 审计重要性 f9 &D0x ?  
audit method                                     审计方法 9"_qa q  
audit objective                                         审计目标，审计目的 1S0Hc5vw  
audit of financial statements                      会计报表审计，财务报表审计 G\Toi98d*  
audit opinion                                     审计意见 fcD$km  
audit period                                      被审计期间，被审计年度 1}KNzMHk9  
audit plan                                          审计计划 {foF[M  
audit planning                                    编制审计计划，制定审计计划，审计计划 =@gH$Q_1  
audit planning stage                                  审计计划阶段 ^?&Jq_oU  
audit procedure                                审计程序 J Y %B:  
audit programme                               审计程序表，具体审计计划 qJ#?= ITE  
audit report                                       审计报告 ;&;coH8`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _BtppQIWv  
audit report with a qualified opinion                 有保留意见的审计报告 bN<c5  
audit report with an adverse opinion                否定意见的审计报告 \QHe0?6  
audit report with dual dates                      双重日期审计报告 H:d{Sru  
audit reporting stage                                 审计报告阶段 )'DFDrY  
audit responsibility                                   审计责任 IP&En8W+  
audit results                                      审计结果 g%1!YvS3v  
audit risk                                          审计风险 9SC#N5V  
audit sampling                                          审计抽样 V4/P  
audit sampling techniques                         审计抽样方法，审计抽样技术 )8st  
audit strategies                                  审计策略 #
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audit summary                                         审计总结，审计小结 CH`4FR.-  
audit team                                         审计小组 $-M1<?5  
audit test                                    审计测试 V:QfI  
audit trail                                          审计轨迹 OtY.s\m y  
audit work                                        审计工作 :4]&R9J>o  
audit working paper                                 审计工作底稿 RvYew!n  
audited financial statement                        审计会计报表，已审计财务报表 eem.lVVD  
Auditing Guidelines (the～)                      审计规范指南 mK@\6GOMYP  
auditing standards                             审计准则 6\OSIxJZ F  
audit-oriented working paper                          (审计)业务类工作底稿 A{y3yH`#h  
authorisation                                     授权 ;9=9D{-4+  
authorisation of transaction                       交易的授权
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availability                                         可获得性
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balance                                      余额；差额；平衡 f ,K1a9.  
balance sheet                                    资产负债表 {
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bank                                                 银行 W(~G^Xu  
bank account                                    银行账户，银行户头 ZMg%/C  
bank statement                                 银行对账单 PPPRO.y  
barter transaction                              易货交易，以物换物交易 }Jh!B|  
basis of audit                                    审计依据 j=PQoEtU'<  
basis of preparation                                (会计报表的)编制基础 c c ,]  
book of account                               账目，账簿 Ibd7[A\  
borrowing                                         借款，贷款，借债 B/i,QBPF]  
branch                                              分支，分支机构，分店 9]1-J5iO  
brought forward                                (账户余额等的)承上年，承上期，承上页 E)#3*Wlu$  
budget                                              预算 j%]i#iqF  
building                                      建筑物；大楼 $M$oNOT}Y  
business conditions                                  业务情况，经营情况 =Ky1v$<  
business licence                               (企业等的)营业执照 1S
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business relation                                业务关系 *ZK
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