[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 C; QAT  
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审计词汇英汉对照 {U<xdG  
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ability to continue as a going concern               持续经营能力 ;$Y4xM`=m  
acceptability                                     可接受性，可接受程度 =[\s8XH,  
acceptable level of detection risk                     检查风险的可接受水平 mC?i}+4>4R  
acceptance of engagement                       接受委托 )[mwP.T=  
accepting the engagement for the first time              首次接受委托 r78TE@d  
access to asset                                         对资产的接触 \<}&&SuH  
according to                                     根据，依据，依照 K
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account balance                                账户余额 +aF}oA&X[  
account for                                       对……进行会计处理，核算；解释 3d<HN6&U  
accounting                                        会计，会计学 M?&h~V1OI~  
accounting advisory serve                        会计咨询服务 E9?phD  
accounting firm                                 会计师事务所 JpsPNa  
accounting information                      会计信息，会计资料 7eWk7&Xul  
accounting period                             会计期间 '1
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accounting policies                                   会计政策 lWBb4 !l  
accounting professional bodies                 会计职业组织，会计职业团体 bAKiq}xG%i  
accounting records                                   会计记录 MlLb|!,)T  
accounting responsibility                           会计责任 2z\zh[(w  
accounting service                             会计服务 [mEql,x3  
accounting standards                                会计准则 7jnIv];i  
Accounting Standards for Business Enterprises       企业会计准则 yG Wnod'
 
accounting system                             会计系统 8 k3S  
accounting treatment                                会计处理 dlhdsj:  
accuracy                                    准确性，精确性 "D?z  
additional audit procedures                      追加审计程序 Hwo$tVa:=  
addressee                                         收件人，收信人 ~QvqG{bFB  
Administration of State-owned Assets  (the～)     国有资产管理局 L\y;LSTU  
administrative laws and regulations                 行政法规 Ag F,aZU  
adverse impact                                 不利影响，负面影响 c
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adverse opinion                                反对意见 &WNf M+
 
advisory group                                  咨询组，顾问组 %Y!Yvw^&P(  
agency fee                                        代理费，代理费用 ?wnzTbJN  
aggregate                                          总计，合计为…… \:'%9 x  
alternation of document and record                 变造文件和记录 z<B8mB  
alternative audit procedures                      替代审计程序，备选审计程序 uV 7BK+[O  
amend                                              修改，修订 H[ DUZ,J  
amortisation                                      摊销 ?c0xRO%y  
analytical capacity                             分析能力 z25m_[p2  
analytical procedures                               分析性程序 R+&jD;U{
 
annual financial statements                        年度会计报表，年度财务报表 BD`2l!d  
appendix                                          附录，附表 QWMdn  
applicable                                         适用的 [s&$l G!  
applicable laws and regulations                 适用的法规 TLoz)& @  
application systems                                  应用系统 i1S>yV^l  
apply consistently                              一贯地执行，一贯地实施 H \XP\4#u  
appropriate                                       适当的，合适的； 4)1s M=u  
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appropriate authorization                          适当的授权 UQB"v3Z  
appropriateness of audit evidence                    审计证据的适当性 .BFYY13H  
approval                                    批准，核准 hEh}PX:  
assertion                                    (会计报表上的)认定；确认 4lBU#V7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;j4?>3  
asset                                                 资产，财产 rXA*NeA3v  
asset restructuring                             资产重组 gUeuUj  
assignment of duties                                 职责的划分 ^h{)Gf,+\  
assistant                                     助理，助理人员 X^WrccNX  
associated company                                 联属公司，联营公司 )Tk1 QHU  
association                                        联合，结合；协会，社团 x' .:&z  
assumption                                       假设，假定 |=&cQRY!p  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 z)HD`Ho  
attestation service                             鉴证服务 ;A#`]-i C  
audit adjustment                                审计调整 ^5=B`aich  
audit areas                                        审计领域 2 !'A:;  
audit conclusion                                审计结论 wC5ee:u C%  
audit effectiveness                             审计效果 )c8j}  
audit efficiency                                  审计效率 /%Nr?V  
audit engagement letter                      审计业务约定书 }N*_KzPIa  
audit evidence                                          审计证据 Y-7^o@y  
audit fee                                    审计费 1x[)/@.'f  
audit files                                          审计档案 _Gu- uuy  
audit findings                                     审计中发现的事项 {#)0EzV6  
audit implementation stage                        审计实施阶段 Me=CSQqf<  
audit mark                                        审计标识 ATR!7i\|  
audit materiality                                 审计重要性 ij?  
audit method                                     审计方法 S{Er?0wm.R  
audit objective                                         审计目标，审计目的 (&!NC[n,  
audit of financial statements                      会计报表审计，财务报表审计 e*L.U~
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audit opinion                                     审计意见 T8^5=/  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 vsa92c@T  
audit planning                                    编制审计计划，制定审计计划，审计计划 _)\c&.p]f  
audit planning stage                                  审计计划阶段 Fy.\7CL>  
audit procedure                                审计程序 6H'HxB4  
audit programme                               审计程序表，具体审计计划 5|1T}Z#;  
audit report                                       审计报告 X,LD   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {#{DH?=^)u  
audit report with a qualified opinion                 有保留意见的审计报告 D:Zy  
audit report with an adverse opinion                否定意见的审计报告 *k19LI.5  
audit report with dual dates                      双重日期审计报告 7^g&)P  
audit reporting stage                                 审计报告阶段 &B|D;|7H  
audit responsibility                                   审计责任 hEw- O;T0  
audit results                                      审计结果 G_SG  
audit risk                                          审计风险 lEV]4 t_H  
audit sampling                                          审计抽样 |_yYLYH'   
audit sampling techniques                         审计抽样方法，审计抽样技术 aJcf`<p  
audit strategies                                  审计策略 &9Xhl''  
audit summary                                         审计总结，审计小结 1|ra&(=)  
audit team                                         审计小组 u?+Kkk
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audit test                                    审计测试 #y%!\1M/:A  
audit trail                                          审计轨迹 ~j<+k4I~  
audit work                                        审计工作 .j-IX1Sa  
audit working paper                                 审计工作底稿 }X=[WCKU  
audited financial statement                        审计会计报表，已审计财务报表 !tp1:'KG  
Auditing Guidelines (the～)                      审计规范指南 8KR ba4[  
auditing standards                             审计准则 e/^=U7:io  
audit-oriented working paper                          (审计)业务类工作底稿 kS!viJwtT  
authorisation                                     授权 W16,Alf :  
authorisation of transaction                       交易的授权 /"B?1?qc,=  
availability                                         可获得性 l\sU  
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balance                                      余额；差额；平衡 El@(mOu|  
balance sheet                                    资产负债表 ="g*\s?r  
bank                                                 银行 R%'^gFk8  
bank account                                    银行账户，银行户头 ]Oif|k
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bank statement                                 银行对账单 yUp,NfS]o  
barter transaction                              易货交易，以物换物交易 T,VY.ep/  
basis of audit                                    审计依据 8)4P Ll  
basis of preparation                                (会计报表的)编制基础 PpgP&;z4  
book of account                               账目，账簿 {\(L%\sV@  
borrowing                                         借款，贷款，借债 ;vIrGZV<  
branch                                              分支，分支机构，分店 +gLPhX:`  
brought forward                                (账户余额等的)承上年，承上期，承上页 p1|f<SF')  
budget                                              预算 (x3.poSt  
building                                      建筑物；大楼 WoBo9aR  
business conditions                                  业务情况，经营情况 MzL1Bh!M  
business licence                               (企业等的)营业执照 FD8
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business relation                                业务关系 >>5NX"{  
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