[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 "S#$:92  
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审计词汇英汉对照 `pfgx^qG  
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ability to continue as a going concern               持续经营能力 f=91 Z_M  
acceptability                                     可接受性，可接受程度 (tA[]ne2  
acceptable level of detection risk                     检查风险的可接受水平 $|7"9W}m*  
acceptance of engagement                       接受委托 nP*DZC0kE&  
accepting the engagement for the first time              首次接受委托 pzRVX8  
access to asset                                         对资产的接触 <q'?[aKv
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according to                                     根据，依据，依照 :Jyr^0`J  
account balance                                账户余额 8o:h/F  
account for                                       对……进行会计处理，核算；解释 !QdX+y<re  
accounting                                        会计，会计学 |d&Kr0QIV  
accounting advisory serve                        会计咨询服务 gIweL{Pc  
accounting firm                                 会计师事务所 I8i|tQz  
accounting information                      会计信息，会计资料 @B0fRG y  
accounting period                             会计期间 1 ?)h-aN  
accounting policies                                   会计政策 +9LzDH  
accounting professional bodies                 会计职业组织，会计职业团体 E<LH-_$  
accounting records                                   会计记录 alRz@N  
accounting responsibility                           会计责任 :JBtqpo2  
accounting service                             会计服务 Y|mtQE?c  
accounting standards                                会计准则 ;ZJ. 7t'  
Accounting Standards for Business Enterprises       企业会计准则 IV&5a]j  
accounting system                             会计系统 a:P+HU:  
accounting treatment                                会计处理 i=^6nwD&  
accuracy                                    准确性，精确性 E @r &K  
additional audit procedures                      追加审计程序 s-6$C  
addressee                                         收件人，收信人 O\q6T7bfRW  
Administration of State-owned Assets  (the～)     国有资产管理局 jKcl{',  
administrative laws and regulations                 行政法规 @sa_/LH!K  
adverse impact                                 不利影响，负面影响 y+^KVEw  
adverse opinion                                反对意见 ;]R5:LbXS  
advisory group                                  咨询组，顾问组 w?_'sP{pd  
agency fee                                        代理费，代理费用 Bs3&yEq(  
aggregate                                          总计，合计为…… kb$Yc)+R4  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 nIOSP:'>  
amend                                              修改，修订 ~d<&OL  
amortisation                                      摊销 bOYM-\ {y  
analytical capacity                             分析能力 nCV 7(ldmH  
analytical procedures                               分析性程序 `+."X1  
annual financial statements                        年度会计报表，年度财务报表 ENA"T-p  
appendix                                          附录，附表 B!x6N"  
applicable                                         适用的 wtL=^  
applicable laws and regulations                 适用的法规 gr!!pp;  
application systems                                  应用系统 Z9MU%*N  
apply consistently                              一贯地执行，一贯地实施 "KCG']DF  
appropriate                                       适当的，合适的； (3K,f4S@  
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appropriate authorization                          适当的授权 #3>jgluM'  
appropriateness of audit evidence                    审计证据的适当性 SPe%9J+   
approval                                    批准，核准 6e|uA7i 4  
assertion                                    (会计报表上的)认定；确认 6[FXgCb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 c=-qbG0`  
asset                                                 资产，财产 6*1f -IbV  
asset restructuring                             资产重组 )~xH!%4F  
assignment of duties                                 职责的划分 LGtw4'yr  
assistant                                     助理，助理人员 #xR=U"  
associated company                                 联属公司，联营公司 ifWQwS/,a  
association                                        联合，结合；协会，社团 B)d 4]]4\\  
assumption                                       假设，假定  !Qsjn  
at a given date                                         在某一特定时日 lQgavP W!  
attestation                                         鉴证，公证 !gsrPM  
attestation service                             鉴证服务
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audit adjustment                                审计调整 @}r s6 G  
audit areas                                        审计领域 h0x'QiCc  
audit conclusion                                审计结论 0}` -<(  
audit effectiveness                             审计效果 $PlMyLu7jc  
audit efficiency                                  审计效率 Vv`94aQTD  
audit engagement letter                      审计业务约定书 ]l=CiG4!M  
audit evidence                                          审计证据 ]:n9MFv  
audit fee                                    审计费 r|z B?9Q  
audit files                                          审计档案 ES(qu]CjI  
audit findings                                     审计中发现的事项 I~HA ad,k  
audit implementation stage                        审计实施阶段 9%Vy,  
audit mark                                        审计标识 00>knCe6  
audit materiality                                 审计重要性 mU[  
audit method                                     审计方法 k8+U0J_{'  
audit objective                                         审计目标，审计目的 ,1t|
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audit of financial statements                      会计报表审计，财务报表审计 i}f"'KW  
audit opinion                                     审计意见 0Bkc93  
audit period                                      被审计期间，被审计年度 wrJ"(:VZ  
audit plan                                          审计计划 jW^]N$>  
audit planning                                    编制审计计划，制定审计计划，审计计划 g%)cyri  
audit planning stage                                  审计计划阶段 osO\ib_%  
audit procedure                                审计程序 ".pQM.T  
audit programme                               审计程序表，具体审计计划 YJDJj x  
audit report                                       审计报告 6B b+f"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;eW)&qzK  
audit report with a qualified opinion                 有保留意见的审计报告 z X+i2,  
audit report with an adverse opinion                否定意见的审计报告 BNO+-ob-  
audit report with dual dates                      双重日期审计报告  Gy6x.GX  
audit reporting stage                                 审计报告阶段 |~v2~   
audit responsibility                                   审计责任 WFmW[< g  
audit results                                      审计结果 hoiC J}us  
audit risk                                          审计风险 DHvZ:)aT}  
audit sampling                                          审计抽样 ?oV|.LM:W  
audit sampling techniques                         审计抽样方法，审计抽样技术 w%oa={x  
audit strategies                                  审计策略 8h=K S   
audit summary                                         审计总结，审计小结 A^|~>9  
audit team                                         审计小组 $&jVEMia  
audit test                                    审计测试 qjg Z

 
audit trail                                          审计轨迹 s I0:<6W  
audit work                                        审计工作 QM~~b=P,\  
audit working paper                                 审计工作底稿 Osy_C<O  
audited financial statement                        审计会计报表，已审计财务报表 qJ~fE X  
Auditing Guidelines (the～)                      审计规范指南 |WT]s B0Eq  
auditing standards                             审计准则 G~4G$YL*  
audit-oriented working paper                          (审计)业务类工作底稿 8RVRfy,w  
authorisation                                     授权 <a+@4d;  
authorisation of transaction                       交易的授权 zW`a]n.  
availability                                         可获得性 d<m.5ECC}  
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balance                                      余额；差额；平衡 [{>1wJ Pdj  
balance sheet                                    资产负债表 ]1[:fQF7/L  
bank                                                 银行 >oi?a
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bank account                                    银行账户，银行户头 G2sj<F=AV  
bank statement                                 银行对账单 93,7yZ5#  
barter transaction                              易货交易，以物换物交易 :/"5x  
basis of audit                                    审计依据 fMM%,
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basis of preparation                                (会计报表的)编制基础 uA t{WDHm  
book of account                               账目，账簿 C/9]TkX}q  
borrowing                                         借款，贷款，借债 #D ]CuSi  
branch                                              分支，分支机构，分店 u&o$2 '8  
brought forward                                (账户余额等的)承上年，承上期，承上页 mwZ)PySm)  
budget                                              预算 *q[;-E(fZ#  
building                                      建筑物；大楼 ^HE@ [b  
business conditions                                  业务情况，经营情况 5x,/p  
business licence                               (企业等的)营业执照 ]9W7]$  
business relation                                业务关系 rJRg4Rog  
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