[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 \`;1[m  
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审计词汇英汉对照 +rJDDIb  
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ability to continue as a going concern               持续经营能力 6UI6
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acceptability                                     可接受性，可接受程度 [,3E#+y  
acceptable level of detection risk                     检查风险的可接受水平 l >~Rzw  
acceptance of engagement                       接受委托 &F:%y(;{Y  
accepting the engagement for the first time              首次接受委托 2HO2  
access to asset                                         对资产的接触 6 2#@Y-5  
according to                                     根据，依据，依照 OS-k_l L  
account balance                                账户余额 ,BFw-A  
account for                                       对……进行会计处理，核算；解释 2@W`OW Njm  
accounting                                        会计，会计学 0t[ 1#!=k  
accounting advisory serve                        会计咨询服务 zZ,"HY=jN  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 NxSSRv^rx  
accounting period                             会计期间 +%H=+fJ2}  
accounting policies                                   会计政策 #jJ0
Mxg  
accounting professional bodies                 会计职业组织，会计职业团体 9k\M<jA  
accounting records                                   会计记录 fA"c9(>m%]  
accounting responsibility                           会计责任 rJh$>V+ '  
accounting service                             会计服务 6"?#E[ #[  
accounting standards                                会计准则 [dFe-2u ,$  
Accounting Standards for Business Enterprises       企业会计准则 *eGG6$I  
accounting system                             会计系统 V-3 ;7  
accounting treatment                                会计处理 AZf69 z  
accuracy                                    准确性，精确性 # [ +n(  
additional audit procedures                      追加审计程序 W[ sQ_Z1C  
addressee                                         收件人，收信人 znDpg{U(  
Administration of State-owned Assets  (the～)     国有资产管理局 >{l b |Vx  
administrative laws and regulations                 行政法规 \u04m}h]  
adverse impact                                 不利影响，负面影响 YC$>D?FW  
adverse opinion                                反对意见 #0?3RP  
advisory group                                  咨询组，顾问组 3x
N_z?Rg  
agency fee                                        代理费，代理费用 Kn1T2WSAg  
aggregate                                          总计，合计为…… T(,@]=d,DD  
alternation of document and record                 变造文件和记录 !L ( )3=  
alternative audit procedures                      替代审计程序，备选审计程序 ~k%X W$cV  
amend                                              修改，修订 VCVKh  
amortisation                                      摊销 [+8*}03  
analytical capacity                             分析能力 _DAqL@5n  
analytical procedures                               分析性程序 v_WF.sb~  
annual financial statements                        年度会计报表，年度财务报表 f|ERZN`uB  
appendix                                          附录，附表 nBLb1T  
applicable                                         适用的 M2;6Cz>,P  
applicable laws and regulations                 适用的法规 q6b&b^r+H  
application systems                                  应用系统 8 &v)Vi-  
apply consistently                              一贯地执行，一贯地实施 dd6%3L{cn  
appropriate                                       适当的，合适的； W7;R
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征用，挪用 q&}+O  
appropriate authorization                          适当的授权 _8ks`O#}  
appropriateness of audit evidence                    审计证据的适当性 {6%-/$LX  
approval                                    批准，核准 ~1aM5Ba{  
assertion                                    (会计报表上的)认定；确认 :sw@1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;.<HpDfG_  
asset                                                 资产，财产 w+Gav4  
asset restructuring                             资产重组 xB]^^NYE=  
assignment of duties                                 职责的划分 R](ck
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assistant                                     助理，助理人员 *K& $9fah  
associated company                                 联属公司，联营公司 UkXa mGoy3  
association                                        联合，结合；协会，社团 11k}Ly  
assumption                                       假设，假定 +~*e B  
at a given date                                         在某一特定时日 of GoaH*h  
attestation                                         鉴证，公证 sCmN|Q  
attestation service                             鉴证服务 \/C5L:|p_  
audit adjustment                                审计调整 x8x-b>|$&<  
audit areas                                        审计领域 Jl6lZd(Np  
audit conclusion                                审计结论 pe>?m^gz[  
audit effectiveness                             审计效果 7F_N{avr  
audit efficiency                                  审计效率 Sx (E'?]  
audit engagement letter                      审计业务约定书 fW[RCd
 
audit evidence                                          审计证据 =diGuIB  
audit fee                                    审计费 7z&$\qu2  
audit files                                          审计档案 <>Ha<4A =E  
audit findings                                     审计中发现的事项 OT$++cj^  
audit implementation stage                        审计实施阶段 ]>ndFE6kl  
audit mark                                        审计标识 :."6g)T  
audit materiality                                 审计重要性 ]g }5p4*&  
audit method                                     审计方法 o9yUJ@ :i  
audit objective                                         审计目标，审计目的 k eG\-f  
audit of financial statements                      会计报表审计，财务报表审计 K`60[bdp  
audit opinion                                     审计意见 t@a&&  
audit period                                      被审计期间，被审计年度 /"8|26  
audit plan                                          审计计划 B9Wd '   
audit planning                                    编制审计计划，制定审计计划，审计计划 G'';VoW=  
audit planning stage                                  审计计划阶段 yW\kmv.O  
audit procedure                                审计程序 Ra6}<
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audit programme                               审计程序表，具体审计计划 U_.}V  
audit report                                       审计报告 ^QG<_Dm]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3xmPY.  
audit report with a qualified opinion                 有保留意见的审计报告 A0,e3gb  
audit report with an adverse opinion                否定意见的审计报告 'm"Ez'sS  
audit report with dual dates                      双重日期审计报告 P}>>$$b\Yi  
audit reporting stage                                 审计报告阶段 ]=]MJ3_7  
audit responsibility                                   审计责任 Z6Z/Y()4Tl  
audit results                                      审计结果 g[uf e<  
audit risk                                          审计风险 &}|`h8JA]K  
audit sampling                                          审计抽样 Z c#Jb  
audit sampling techniques                         审计抽样方法，审计抽样技术 QC&,C}t,  
audit strategies                                  审计策略 k*C[-5&#  
audit summary                                         审计总结，审计小结 #yU"n-eLR  
audit team                                         审计小组 R~|(]#com  
audit test                                    审计测试 "DH>4Q] d  
audit trail                                          审计轨迹 /[ft{:#&t  
audit work                                        审计工作 3+ 2&9mm  
audit working paper                                 审计工作底稿 k,; (`L  
audited financial statement                        审计会计报表，已审计财务报表 
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Auditing Guidelines (the～)                      审计规范指南 TZ3gJ6 Cb  
auditing standards                             审计准则 &&m1_K  
audit-oriented working paper                          (审计)业务类工作底稿 NS TO\36  
authorisation                                     授权 q_L. Sy|)  
authorisation of transaction                       交易的授权 1mR@Bh  
availability                                         可获得性 ,2i1 4H  
B &. #dZ}J  
balance                                      余额；差额；平衡 lz1cLl m  
balance sheet                                    资产负债表 y@7CY-1
  
bank                                                 银行 + Okw+v  
bank account                                    银行账户，银行户头 k,8^R I07@  
bank statement                                 银行对账单 =UWW(^M#[:  
barter transaction                              易货交易，以物换物交易 h0$ \JXk  
basis of audit                                    审计依据 '<*%<J{(  
basis of preparation                                (会计报表的)编制基础 }w2Et  
book of account                               账目，账簿 {ot6ssT=D  
borrowing                                         借款，贷款，借债 0]$-}A
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branch                                              分支，分支机构，分店 B(6*U~Kn%  
brought forward                                (账户余额等的)承上年，承上期，承上页 Y?zo")  
budget                                              预算 yS[HYq  
building                                      建筑物；大楼 vq-;wdq?2  
business conditions                                  业务情况，经营情况 4cJ/XgX  
business licence                               (企业等的)营业执照 $ 9E"{6;@  
business relation                                业务关系 &%k_BdlkQ  
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