[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 c?z% z&  
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审计词汇英汉对照 [!aHP?-  
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ability to continue as a going concern               持续经营能力 
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acceptability                                     可接受性，可接受程度 l sUQ7%f  
acceptable level of detection risk                     检查风险的可接受水平 E2dSOZS:)%  
acceptance of engagement                       接受委托 4NbC V)Dm  
accepting the engagement for the first time              首次接受委托 ;N4mR6  
access to asset                                         对资产的接触 SZyPl9.b  
according to                                     根据，依据，依照 ~%sDQt\S  
account balance                                账户余额 9N u;0  
account for                                       对……进行会计处理，核算；解释 Q2k\8i  
accounting                                        会计，会计学 XvdK;  
accounting advisory serve                        会计咨询服务 UB(8N7_/  
accounting firm                                 会计师事务所 &,K;F'  
accounting information                      会计信息，会计资料 r5F#q  
accounting period                             会计期间 _39b8s{  
accounting policies                                   会计政策 ok[R`99  
accounting professional bodies                 会计职业组织，会计职业团体 l?#([(WM  
accounting records                                   会计记录 [;tbNVZK  
accounting responsibility                           会计责任 9N-mIGJ
 
accounting service                             会计服务 .>H7i`1D`  
accounting standards                                会计准则 z{AfR2L  
Accounting Standards for Business Enterprises       企业会计准则 ;Hm\?n)a  
accounting system                             会计系统 a:P% r  
accounting treatment                                会计处理 QMkLAZ  
accuracy                                    准确性，精确性 AoTL)',  
additional audit procedures                      追加审计程序 ^ *m;![$[  
addressee                                         收件人，收信人 W]reQ& <Z  
Administration of State-owned Assets  (the～)     国有资产管理局 ^mG-O  
administrative laws and regulations                 行政法规 "_5av!;A g  
adverse impact                                 不利影响，负面影响 r)*KgGsk  
adverse opinion                                反对意见 EV~_-YC   
advisory group                                  咨询组，顾问组 qt3 \*U7x  
agency fee                                        代理费，代理费用 \7Zk[)!FL  
aggregate                                          总计，合计为…… ^yBx.GrQc  
alternation of document and record                 变造文件和记录 WI~';dK2]  
alternative audit procedures                      替代审计程序，备选审计程序 eaCEZHr$  
amend                                              修改，修订 (+T|B E3*#  
amortisation                                      摊销 3pl.<;9r  
analytical capacity                             分析能力 |n* I}w^  
analytical procedures                               分析性程序 iUSs)[]H>  
annual financial statements                        年度会计报表，年度财务报表 Z/a]oR@  
appendix                                          附录，附表 >5 XE*
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applicable                                         适用的 _D z4}:9  
applicable laws and regulations                 适用的法规 QvqX3FU  
application systems                                  应用系统 \t  )Zk2  
apply consistently                              一贯地执行，一贯地实施 <tFq6|  
appropriate                                       适当的，合适的； u QCQ$  
征用，挪用 KS%xo6k.  
appropriate authorization                          适当的授权 5w{_WR6,  
appropriateness of audit evidence                    审计证据的适当性 o2Z# 5-  
approval                                    批准，核准  +/AW6  
assertion                                    (会计报表上的)认定；确认 1uS _]59=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 , gz:2UY#  
asset                                                 资产，财产 M|76,2u   
asset restructuring                             资产重组 oST Gs@EK  
assignment of duties                                 职责的划分 dZ;csc@xv  
assistant                                     助理，助理人员 6kYn5:BhIi  
associated company                                 联属公司，联营公司 {wCQ#V  
association                                        联合，结合；协会，社团 -CxaOZG  
assumption                                       假设，假定 _`ot||J  
at a given date                                         在某一特定时日 l"O=xt`m{  
attestation                                         鉴证，公证 W!+5}\?  
attestation service                             鉴证服务 <BT}Tv9  
audit adjustment                                审计调整 _H@S(!  
audit areas                                        审计领域 l
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audit conclusion                                审计结论 "TG}aS  
audit effectiveness                             审计效果 6Pd;I,k  
audit efficiency                                  审计效率 DTgF,c  
audit engagement letter                      审计业务约定书 H@MUzV  
audit evidence                                          审计证据 * 4
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audit fee                                    审计费 r@k&1*&  
audit files                                          审计档案  ,9
 
audit findings                                     审计中发现的事项 \>M3E  
audit implementation stage                        审计实施阶段 J`V7FlM  
audit mark                                        审计标识 P(qUx9  
audit materiality                                 审计重要性 Smg,1,=  
audit method                                     审计方法 JAc-5e4  
audit objective                                         审计目标，审计目的 ~eE2!/%9  
audit of financial statements                      会计报表审计，财务报表审计 mWCY%o@  
audit opinion                                     审计意见 c00a;=ji  
audit period                                      被审计期间，被审计年度 f~8Xue,l"  
audit plan                                          审计计划 @k~Xem%<  
audit planning                                    编制审计计划，制定审计计划，审计计划 zJXU>'obe  
audit planning stage                                  审计计划阶段 -bcm"(<T'  
audit procedure                                审计程序 57rc|]C  
audit programme                               审计程序表，具体审计计划 } n_9d.  
audit report                                       审计报告 OG/R6k.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +qDudGI  
audit report with a qualified opinion                 有保留意见的审计报告 VbJGyjx  
audit report with an adverse opinion                否定意见的审计报告 5
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audit report with dual dates                      双重日期审计报告 ,Q2`N{f  
audit reporting stage                                 审计报告阶段 <.+hV4,3  
audit responsibility                                   审计责任 jh2D9h  
audit results                                      审计结果 1kvBQ1+  
audit risk                                          审计风险 )0~zL} )?  
audit sampling                                          审计抽样 f*LDrAf9  
audit sampling techniques                         审计抽样方法，审计抽样技术 0
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audit strategies                                  审计策略 FdzsWm  
audit summary                                         审计总结，审计小结 NKh"x&R  
audit team                                         审计小组 .@.O*n#K  
audit test                                    审计测试 ]Dd=q6  
audit trail                                          审计轨迹 &mp=jGR  
audit work                                        审计工作 d1vC-n N  
audit working paper                                 审计工作底稿 68W&qzw.[r  
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
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auditing standards                             审计准则 Nz\=M|@(#  
audit-oriented working paper                          (审计)业务类工作底稿 xW!2[.O5H  
authorisation                                     授权 GUJx?V/[  
authorisation of transaction                       交易的授权 t1wNOoRa  
availability                                         可获得性 \Om.pOz  
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balance                                      余额；差额；平衡 C`% cPl  
balance sheet                                    资产负债表 dzKI?i)x  
bank                                                 银行 &r;-=ASYzV  
bank account                                    银行账户，银行户头 _.KKh62CN  
bank statement                                 银行对账单 oGu-:X=`9  
barter transaction                              易货交易，以物换物交易 :Fm;0R@/k  
basis of audit                                    审计依据 ~bf-uHx  
basis of preparation                                (会计报表的)编制基础 iYEhrb
 
book of account                               账目，账簿 ~jQ|X?tR  
borrowing                                         借款，贷款，借债 u|BD
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branch                                              分支，分支机构，分店 6f v{?0|  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,Hlbl}.ls  
budget                                              预算 4l<%Q2  
building                                      建筑物；大楼 ,73J#  
business conditions                                  业务情况，经营情况 ^M 0e0  
business licence                               (企业等的)营业执照 &O/;YGEAB  
business relation                                业务关系 h
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