[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 <~P([5  
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审计词汇英汉对照 ~NBlJULS  
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ability to continue as a going concern               持续经营能力 *#c^.4$'  
acceptability                                     可接受性，可接受程度 #p/'5lA&j  
acceptable level of detection risk                     检查风险的可接受水平 ]Ag{#GJ5D  
acceptance of engagement                       接受委托 9B2`FJ  
accepting the engagement for the first time              首次接受委托 ,N@N4<C]  
access to asset                                         对资产的接触 31{)~8  
according to                                     根据，依据，依照 &D#B"XI  
account balance                                账户余额 g7
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account for                                       对……进行会计处理，核算；解释 3 , nr*R!  
accounting                                        会计，会计学 ^=,N] j  
accounting advisory serve                        会计咨询服务 7YQ689"J6B  
accounting firm                                 会计师事务所 @h)X3X  
accounting information                      会计信息，会计资料 ^/"2s}+  
accounting period                             会计期间 l4Qv$  
accounting policies                                   会计政策 $X]Z-RCK3  
accounting professional bodies                 会计职业组织，会计职业团体 -14~f)%NQ*  
accounting records                                   会计记录 a.B<W9$`  
accounting responsibility                           会计责任 J%lEyU  
accounting service                             会计服务 "Tc[1{
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accounting standards                                会计准则 aK k0kC  
Accounting Standards for Business Enterprises       企业会计准则 WkSv@Y,  
accounting system                             会计系统 [K#pU:lTH  
accounting treatment                                会计处理 >|_B=<!99W  
accuracy                                    准确性，精确性 6M X4h  
additional audit procedures                      追加审计程序 8npjQ;%4>  
addressee                                         收件人，收信人 ErY-`8U"  
Administration of State-owned Assets  (the～)     国有资产管理局 mFJb9,  
administrative laws and regulations                 行政法规 \!!1o+#1j  
adverse impact                                 不利影响，负面影响 A\T9>z^k  
adverse opinion                                反对意见 ^9 {r2d&c  
advisory group                                  咨询组，顾问组 Qm2(Z8Gh  
agency fee                                        代理费，代理费用 [eZ'h8  
aggregate                                          总计，合计为…… :?z E@Ct  
alternation of document and record                 变造文件和记录 #u$Z/,  
alternative audit procedures                      替代审计程序，备选审计程序 w$FN(BfA  
amend                                              修改，修订 axL
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amortisation                                      摊销 T[]kun  
analytical capacity                             分析能力 Xr$hQbl5D  
analytical procedures                               分析性程序 of>}fJ_p  
annual financial statements                        年度会计报表，年度财务报表  :IX_}|  
appendix                                          附录，附表 +e( (!  
applicable                                         适用的 un(fr7NW  
applicable laws and regulations                 适用的法规 .9KW|(uW  
application systems                                  应用系统 r:9H>4m  
apply consistently                              一贯地执行，一贯地实施 %LBT:Aw  
appropriate                                       适当的，合适的； ?&se]\  
征用，挪用 >TddKR@C  
appropriate authorization                          适当的授权 FN295:Iuw  
appropriateness of audit evidence                    审计证据的适当性 eVB.g@%T  
approval                                    批准，核准 4{J'p19  
assertion                                    (会计报表上的)认定；确认 iWMgU:T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4&'_~qU  
asset                                                 资产，财产 H\ONv=}7I  
asset restructuring                             资产重组 }*R.>jQ+Y  
assignment of duties                                 职责的划分 fqS cf}s  
assistant                                     助理，助理人员 a#i%7mfn  
associated company                                 联属公司，联营公司 OCYC Dn  
association                                        联合，结合；协会，社团 0q:g Dc6z  
assumption                                       假设，假定 R;
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at a given date                                         在某一特定时日 )0xEI  
attestation                                         鉴证，公证 X]AbBzy  
attestation service                             鉴证服务 5"8R|NU:\0  
audit adjustment                                审计调整 B(U0 ~{7a  
audit areas                                        审计领域 `8N],X  
audit conclusion                                审计结论 |q*s)8  
audit effectiveness                             审计效果 ZeP3 Yjr3  
audit efficiency                                  审计效率 dI|`"jl#  
audit engagement letter                      审计业务约定书 `-[+(+["  
audit evidence                                          审计证据 6N]V.;0_5  
audit fee                                    审计费 mB]Y;R<  
audit files                                          审计档案 L}5IX)#gH
 
audit findings                                     审计中发现的事项 5N4[hQrVJ  
audit implementation stage                        审计实施阶段 y6!Zt}m  
audit mark                                        审计标识 I\peO/w  
audit materiality                                 审计重要性 qvhol  
audit method                                     审计方法 kFF)6z:2  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 ?{M!syD<  
audit opinion                                     审计意见 )
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audit period                                      被审计期间，被审计年度 {
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audit plan                                          审计计划 g&6O*vx  
audit planning                                    编制审计计划，制定审计计划，审计计划 WmT(>JBO  
audit planning stage                                  审计计划阶段 B)`^/^7  
audit procedure                                审计程序 9XPQ1LSx  
audit programme                               审计程序表，具体审计计划  %Jc>joU  
audit report                                       审计报告 =\l7k<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ViG4tb  
audit report with a qualified opinion                 有保留意见的审计报告 9Ucn 6[W  
audit report with an adverse opinion                否定意见的审计报告 xr\wOQ*`  
audit report with dual dates                      双重日期审计报告 :g[G&Ds8  
audit reporting stage                                 审计报告阶段 >{]mN5  
audit responsibility                                   审计责任 <r{ )*]#l  
audit results                                      审计结果 RU^l
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audit risk                                          审计风险 LYY|8)Nj2"  
audit sampling                                          审计抽样 Q9 *N/2+  
audit sampling techniques                         审计抽样方法，审计抽样技术 -O=a"G=  
audit strategies                                  审计策略 ' of5v6:8  
audit summary                                         审计总结，审计小结 }uE8o"q  
audit team                                         审计小组 ,lly=OhKb  
audit test                                    审计测试 6hs2 B5)+  
audit trail                                          审计轨迹 jW-j+WGSM  
audit work                                        审计工作 fjAJys)Q  
audit working paper                                 审计工作底稿 ceu}Lp^%/  
audited financial statement                        审计会计报表，已审计财务报表 (mJqI)m8  
Auditing Guidelines (the～)                      审计规范指南 @#%rTKD9F  
auditing standards                             审计准则 = ?hx+-'  
audit-oriented working paper                          (审计)业务类工作底稿 kFG>Km(y}  
authorisation                                     授权 ]'UO]i/  
authorisation of transaction                       交易的授权 g(0 |p6R  
availability                                         可获得性 &)p/cOiV  
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balance                                      余额；差额；平衡 ]<;m;
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balance sheet                                    资产负债表 ( |1 $zF+  
bank                                                 银行 2\z
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bank account                                    银行账户，银行户头 Eqg(U0k0  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 |WB<yA1  
basis of audit                                    审计依据 e,}]K'!t  
basis of preparation                                (会计报表的)编制基础 wOy1i/oj  
book of account                               账目，账簿 Lw ]:/x  
borrowing                                         借款，贷款，借债 !(hP{k ^g  
branch                                              分支，分支机构，分店 #(53YoV_8  
brought forward                                (账户余额等的)承上年，承上期，承上页 4C;4"6  
budget                                              预算 {q1&4U~'>O  
building                                      建筑物；大楼 *My?l75  
business conditions                                  业务情况，经营情况 _ID2yJ  
business licence                               (企业等的)营业执照 IA|V^Wmt;  
business relation                                业务关系 $+
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