[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 Epm%/ {sHV  
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审计词汇英汉对照 hB1Gtc4n  
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ability to continue as a going concern               持续经营能力 oh%/\Xu  
acceptability                                     可接受性，可接受程度 mF @DO$  
acceptable level of detection risk                     检查风险的可接受水平
?{KC@c*c  
acceptance of engagement                       接受委托 vy{YGT  
accepting the engagement for the first time              首次接受委托 mP+rPDGp  
access to asset                                         对资产的接触 tRzo}_+N
 
according to                                     根据，依据，依照 JNSH'9!n6  
account balance                                账户余额 nH(Hk%~  
account for                                       对……进行会计处理，核算；解释 &k0c|q]  
accounting                                        会计，会计学 r57rH ^Hc  
accounting advisory serve                        会计咨询服务 TM$Ek^fQ.  
accounting firm                                 会计师事务所 xyaU!E*  
accounting information                      会计信息，会计资料 }c;h:CE#  
accounting period                             会计期间 ba"a!#wA
 
accounting policies                                   会计政策 t.]c44RY  
accounting professional bodies                 会计职业组织，会计职业团体 fH[:S9@  
accounting records                                   会计记录 [0-zJy|,  
accounting responsibility                           会计责任 VkDFR [k_  
accounting service                             会计服务 ^`Qh*:T$  
accounting standards                                会计准则 zP;1mN  
Accounting Standards for Business Enterprises       企业会计准则 G[[NDK  
accounting system                             会计系统 )`gE-udR  
accounting treatment                                会计处理 t.td
Y  
accuracy                                    准确性，精确性 +H8;*uZ|k,  
additional audit procedures                      追加审计程序 j,CMcP7A -  
addressee                                         收件人，收信人 o]@g%_3X  
Administration of State-owned Assets  (the～)     国有资产管理局 zV=(e( [  
administrative laws and regulations                 行政法规 "K*+8IO2  
adverse impact                                 不利影响，负面影响  tmf=1M  
adverse opinion                                反对意见 oO)KhA? y  
advisory group                                  咨询组，顾问组 X>6VucH{\  
agency fee                                        代理费，代理费用 L7&|  
aggregate                                          总计，合计为…… q'p>__Ox  
alternation of document and record                 变造文件和记录 q{t"=@lX01  
alternative audit procedures                      替代审计程序，备选审计程序 @5-+>\Hd^t  
amend                                              修改，修订
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amortisation                                      摊销 N~A#itmdx  
analytical capacity                             分析能力 *>XY' -;2e  
analytical procedures                               分析性程序 G ]mX+?  
annual financial statements                        年度会计报表，年度财务报表 lZu
pn?  
appendix                                          附录，附表 E~|`Q6&Y  
applicable                                         适用的 .DkDMg1US  
applicable laws and regulations                 适用的法规 "yCe
k  
application systems                                  应用系统 y|+ltAK  
apply consistently                              一贯地执行，一贯地实施 AH(O"v`  
appropriate                                       适当的，合适的； V-(LHv  
征用，挪用 <#9zc'ED:  
appropriate authorization                          适当的授权 7#R& OQ  
appropriateness of audit evidence                    审计证据的适当性 y'k4>,`9e  
approval                                    批准，核准 I({ 7a i  
assertion                                    (会计报表上的)认定；确认 ;,h*s,i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _(\\>'1q!  
asset                                                 资产，财产 q61 rNOw_  
asset restructuring                             资产重组 T7.u7@V2  
assignment of duties                                 职责的划分 K,IPVj
S  
assistant                                     助理，助理人员 ]41G!'E=  
associated company                                 联属公司，联营公司 $u4esg  
association                                        联合，结合；协会，社团 wzMWuA4vX  
assumption                                       假设，假定 m~Dq0 T  
at a given date                                         在某一特定时日 ku'%+svD  
attestation                                         鉴证，公证 []Z| *+=Q  
attestation service                             鉴证服务 [vaG{4m  
audit adjustment                                审计调整 IfZaK([  
audit areas                                        审计领域 nWK"i\2#G  
audit conclusion                                审计结论 T
JB0O]@3  
audit effectiveness                             审计效果 vN7ihe[C  
audit efficiency                                  审计效率 ^~5tntb.  
audit engagement letter                      审计业务约定书 =P
+S]<O  
audit evidence                                          审计证据 HC8{);  
audit fee                                    审计费 lm&C!{K  
audit files                                          审计档案 #U&G$E`7  
audit findings                                     审计中发现的事项 9_ Qm_  
audit implementation stage                        审计实施阶段 ,9#G/nF  
audit mark                                        审计标识 ,U'Er#U  
audit materiality                                 审计重要性 ii*Ty
!Sa  
audit method                                     审计方法 {-S0m=  
audit objective                                         审计目标，审计目的 _T
B\@)\  
audit of financial statements                      会计报表审计，财务报表审计 T"Q4vk,3*J  
audit opinion                                     审计意见 zoOm[X=?3  
audit period                                      被审计期间，被审计年度 5Tpn`2F  
audit plan                                          审计计划 !@/?pXt|  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vb 4Qt#o  
audit planning stage                                  审计计划阶段 (cYc03"  
audit procedure                                审计程序 h3p 3~xq  
audit programme                               审计程序表，具体审计计划 4:<0i0)5  
audit report                                       审计报告 nwN<Q\]S  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <UQ:1W8>B  
audit report with a qualified opinion                 有保留意见的审计报告 %4L|#^7:  
audit report with an adverse opinion                否定意见的审计报告 Sjr(e }*  
audit report with dual dates                      双重日期审计报告 !4jS=Lhe>  
audit reporting stage                                 审计报告阶段 YQN=.Wtc  
audit responsibility                                   审计责任 z<<` 1wqg  
audit results                                      审计结果 ^[%~cG  
audit risk                                          审计风险 xel&8 `  
audit sampling                                          审计抽样 s !8]CV>  
audit sampling techniques                         审计抽样方法，审计抽样技术 6w}:w?=6  
audit strategies                                  审计策略 o-O/MS
 
audit summary                                         审计总结，审计小结 .<42-IEc  
audit team                                         审计小组 fJE k
i>1  
audit test                                    审计测试 EmY4>lr  
audit trail                                          审计轨迹 |x
<  
audit work                                        审计工作 il-&d]AP  
audit working paper                                 审计工作底稿 \k1Wh-3  
audited financial statement                        审计会计报表，已审计财务报表 ydns_Z  
Auditing Guidelines (the～)                      审计规范指南 =,@SZsM*B  
auditing standards                             审计准则 Zc9 n0t[  
audit-oriented working paper                          (审计)业务类工作底稿 8
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authorisation                                     授权 C#I),LE|d{  
authorisation of transaction                       交易的授权 )edM@beY_  
availability                                         可获得性 e-}PJ%!,T  
B FxZ\)Y  
balance                                      余额；差额；平衡 (`!| Uf$  
balance sheet                                    资产负债表 ?|hzAF"U  
bank                                                 银行 N'`*#UI+  
bank account                                    银行账户，银行户头 bY>o%L
L-  
bank statement                                 银行对账单 >M1/m=a  
barter transaction                              易货交易，以物换物交易 @6D<D6`  
basis of audit                                    审计依据 ufR |  
basis of preparation                                (会计报表的)编制基础 `z=MI66Nl  
book of account                               账目，账簿 Jx>P%>+<j  
borrowing                                         借款，贷款，借债 A:NY:#uC  
branch                                              分支，分支机构，分店 x9_ Lt4  
brought forward                                (账户余额等的)承上年，承上期，承上页 v}_$9&|S  
budget                                              预算 2hu6  
building                                      建筑物；大楼 2#!$f_  
business conditions                                  业务情况，经营情况 g{J 3Ba  
business licence                               (企业等的)营业执照 FD@! z :  
business relation                                业务关系 @s IZ  
v%FV
z  

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