[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 EQu M|4$ix  
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审计词汇英汉对照 W#-M|  
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ability to continue as a going concern               持续经营能力 qo$<&'r  
acceptability                                     可接受性，可接受程度 0dXZd2oK@  
acceptable level of detection risk                     检查风险的可接受水平 +4B>gS[ F  
acceptance of engagement                       接受委托 !mq+Oz~  
accepting the engagement for the first time              首次接受委托 [A[vR7&S  
access to asset                                         对资产的接触 j.AAY?L  
according to                                     根据，依据，依照 Y 1LE.{  
account balance                                账户余额 6 )xm?RK  
account for                                       对……进行会计处理，核算；解释 0&c12W|B<L  
accounting                                        会计，会计学 "mHSbG  
accounting advisory serve                        会计咨询服务 OW1[Y-o[  
accounting firm                                 会计师事务所 #}e)*(  
accounting information                      会计信息，会计资料 ECU:3KH>MF  
accounting period                             会计期间 NWb,$/7T  
accounting policies                                   会计政策 =,,!a/U  
accounting professional bodies                 会计职业组织，会计职业团体 MP0gLi  
accounting records                                   会计记录 :;)K> g,b  
accounting responsibility                           会计责任 b_cD >A  
accounting service                             会计服务 3ef]3  
accounting standards                                会计准则 5 EDGl  
Accounting Standards for Business Enterprises       企业会计准则 sh E>gTe  
accounting system                             会计系统 gbQrSJs!Zh  
accounting treatment                                会计处理 ~{RXc+  
accuracy                                    准确性，精确性 M nH4p  
additional audit procedures                      追加审计程序 ~hYG%  
addressee                                         收件人，收信人 %'k^aqFL  
Administration of State-owned Assets  (the～)     国有资产管理局 ks:Z=%o   
administrative laws and regulations                 行政法规 0alm/or  
adverse impact                                 不利影响，负面影响 U6n%rdXJ=  
adverse opinion                                反对意见 PHZA?>Q7Z  
advisory group                                  咨询组，顾问组 #RZW )Br
 
agency fee                                        代理费，代理费用 Ol D]*=.cO  
aggregate                                          总计，合计为…… @<AyCaU`.  
alternation of document and record                 变造文件和记录 O62H4oT  
alternative audit procedures                      替代审计程序，备选审计程序 *%\z#Bje@  
amend                                              修改，修订 |c dQJW  
amortisation                                      摊销 l*b3Mg  
analytical capacity                             分析能力 |brl<*:  
analytical procedures                               分析性程序 PgxD?Oi8  
annual financial statements                        年度会计报表，年度财务报表 w*\)]bTs  
appendix                                          附录，附表 v#nYH?+~mJ  
applicable                                         适用的 E3;[*ve  
applicable laws and regulations                 适用的法规 ZU7,=B=
 
application systems                                  应用系统 ^hR
os  
apply consistently                              一贯地执行，一贯地实施 b":cj:mxL  
appropriate                                       适当的，合适的； LIirOf~e;!  
征用，挪用 b2r@vZ]D  
appropriate authorization                          适当的授权 JX`+b  
appropriateness of audit evidence                    审计证据的适当性 g' H!%<  
approval                                    批准，核准 =<n+AqJ%  
assertion                                    (会计报表上的)认定；确认 %j{gZ
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r;I3N+  
asset                                                 资产，财产 kImS'i{A  
asset restructuring                             资产重组 f9X*bEl9;`  
assignment of duties                                 职责的划分 !1w=_  
assistant                                     助理，助理人员 50Pz+:  
associated company                                 联属公司，联营公司 @/E5$mX`  
association                                        联合，结合；协会，社团 e>z3\4  
assumption                                       假设，假定 Ql3hq .E  
at a given date                                         在某一特定时日 b P4R  
attestation                                         鉴证，公证  aj|I[65  
attestation service                             鉴证服务 >z.o? F  
audit adjustment                                审计调整 +8v^J8q0  
audit areas                                        审计领域 mp+ %@n.;  
audit conclusion                                审计结论 uiPfAPZ  
audit effectiveness                             审计效果 89k 9#i X  
audit efficiency                                  审计效率 -[".km  
audit engagement letter                      审计业务约定书 Qpe&_.&RE  
audit evidence                                          审计证据 Ca0~K42~  
audit fee                                    审计费 8{(;s$H~  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 tTX2>8Gmr  
audit implementation stage                        审计实施阶段 -c~nmPEG6  
audit mark                                        审计标识 q1.w8$  
audit materiality                                 审计重要性 @s b\0}  
audit method                                     审计方法 Wg3y y8vIW  
audit objective                                         审计目标，审计目的 - b:&ACY  
audit of financial statements                      会计报表审计，财务报表审计 ~?H _?}e  
audit opinion                                     审计意见 $*\[I{Zau}  
audit period                                      被审计期间，被审计年度 AQDT6E:  
audit plan                                          审计计划 :1PT`:Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ma2sQW\  
audit planning stage                                  审计计划阶段 !X e  
audit procedure                                审计程序 
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audit programme                               审计程序表，具体审计计划 :{E;*v_!v  
audit report                                       审计报告 %D)W~q-g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FI`][&]V  
audit report with a qualified opinion                 有保留意见的审计报告 CC;T[b&  
audit report with an adverse opinion                否定意见的审计报告 T&H[JQ/h  
audit report with dual dates                      双重日期审计报告 qfd/t<?|D  
audit reporting stage                                 审计报告阶段 4nN%5c~=  
audit responsibility                                   审计责任 ' jf$3  
audit results                                      审计结果 ]bz']`  
audit risk                                          审计风险 Mm;kB/1  
audit sampling                                          审计抽样 [nZ3}o  
audit sampling techniques                         审计抽样方法，审计抽样技术 T<=Ci?C v  
audit strategies                                  审计策略 PmZ-H>  
audit summary                                         审计总结，审计小结 5Q;Fwtm  
audit team                                         审计小组 b
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audit test                                    审计测试 /. k4Y  
audit trail                                          审计轨迹 !_3RdS  
audit work                                        审计工作 6}qp;mR E]  
audit working paper                                 审计工作底稿 "t$c'`  
audited financial statement                        审计会计报表，已审计财务报表 Eaf6rjD  
Auditing Guidelines (the～)                      审计规范指南 Ghs{B8  
auditing standards                             审计准则 U A>UW!I  
audit-oriented working paper                          (审计)业务类工作底稿 <5%x3e"7u  
authorisation                                     授权 wR@&C\}9  
authorisation of transaction                       交易的授权 Q=}p P*  
availability                                         可获得性 bS=aFl#  
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balance                                      余额；差额；平衡 b)"bX}  
balance sheet                                    资产负债表 ^oDCF  
bank                                                 银行 80TSE*  
bank account                                    银行账户，银行户头 TcPYDAa  
bank statement                                 银行对账单 hsr,a{B%$  
barter transaction                              易货交易，以物换物交易 F'^6ra9  
basis of audit                                    审计依据 (RW02%`jjy  
basis of preparation                                (会计报表的)编制基础 56T<s+X>  
book of account                               账目，账簿 xE`uFHuS}  
borrowing                                         借款，贷款，借债 j qfxQ
  
branch                                              分支，分支机构，分店 #EQwl6  
brought forward                                (账户余额等的)承上年，承上期，承上页 *p0n{F9  
budget                                              预算 P1tc*2Z  
building                                      建筑物；大楼 fs_6`Xt  
business conditions                                  业务情况，经营情况 1$2'N~`#U  
business licence                               (企业等的)营业执照  xfZ.  
business relation                                业务关系 :y^0]In  
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