[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 _#E 0g'3  
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审计词汇英汉对照 23eX;gL  
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ability to continue as a going concern               持续经营能力 9 RgVK{F  
acceptability                                     可接受性，可接受程度 lN 4oW3QT  
acceptable level of detection risk                     检查风险的可接受水平 J$ DE"|-  
acceptance of engagement                       接受委托 |-67\p]  
accepting the engagement for the first time              首次接受委托 !x=~g"d<&  
access to asset                                         对资产的接触 z]y.W`i   
according to                                     根据，依据，依照 2eS~/Pq5=i  
account balance                                账户余额 qbN =
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account for                                       对……进行会计处理，核算；解释 j?\Qh  
accounting                                        会计，会计学 a 7V-C  
accounting advisory serve                        会计咨询服务 wh`"w7
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accounting firm                                 会计师事务所 T@B/xAq5!  
accounting information                      会计信息，会计资料 OX0%C.K)hZ  
accounting period                             会计期间 vzAaxk%  
accounting policies                                   会计政策 epe)a  
accounting professional bodies                 会计职业组织，会计职业团体 l}|%5.5-  
accounting records                                   会计记录 3AtGy'NTp  
accounting responsibility                           会计责任 "Qc7dRmSxm  
accounting service                             会计服务 ?pmHFlx  
accounting standards                                会计准则 a$OE0zn`  
Accounting Standards for Business Enterprises       企业会计准则 A2Ed0|By  
accounting system                             会计系统 ',@3>T**  
accounting treatment                                会计处理 e\l7Iu  
accuracy                                    准确性，精确性 !sP{gi#=  
additional audit procedures                      追加审计程序 f|c{5$N!  
addressee                                         收件人，收信人 S!CC }3zw  
Administration of State-owned Assets  (the～)     国有资产管理局 9G5rcYi  
administrative laws and regulations                 行政法规 e{K 215  
adverse impact                                 不利影响，负面影响 +.[ <%  
adverse opinion                                反对意见 Y\k#*\'Y~  
advisory group                                  咨询组，顾问组 `i*E~'  
agency fee                                        代理费，代理费用 '@KEi%-^>  
aggregate                                          总计，合计为…… %
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alternation of document and record                 变造文件和记录 &)ChQZA  
alternative audit procedures                      替代审计程序，备选审计程序 ~rKrpb]ow  
amend                                              修改，修订 hd<c&7|G'  
amortisation                                      摊销 sf87$S0  
analytical capacity                             分析能力 :U%W%
  
analytical procedures                               分析性程序 ;bib/  
annual financial statements                        年度会计报表，年度财务报表 7(8;to6(  
appendix                                          附录，附表 i$G@R%  
applicable                                         适用的 O
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applicable laws and regulations                 适用的法规 cp7=epho  
application systems                                  应用系统 Rtl"Ub@HV  
apply consistently                              一贯地执行，一贯地实施 `(V3:F("@  
appropriate                                       适当的，合适的； *)T^ChD,  
征用，挪用 b=NxUd O  
appropriate authorization                          适当的授权 ?P`
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appropriateness of audit evidence                    审计证据的适当性 %T%sGDCV  
approval                                    批准，核准 E,U+o $  
assertion                                    (会计报表上的)认定；确认 ,T$U'&;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d.d/<  
asset                                                 资产，财产 I d .nu/  
asset restructuring                             资产重组 zKJ#`O hT  
assignment of duties                                 职责的划分 ]Ie
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assistant                                     助理，助理人员 vMH  
associated company                                 联属公司，联营公司 Ckuh: bs  
association                                        联合，结合；协会，社团 B LiF 5  
assumption                                       假设，假定 ]MitOkX  
at a given date                                         在某一特定时日 ?mxMk6w  
attestation                                         鉴证，公证 K`zdc`/  
attestation service                             鉴证服务 )yZ^[uJ}3C  
audit adjustment                                审计调整 ;))+>%SGCt  
audit areas                                        审计领域 7*A],:-q  
audit conclusion                                审计结论 SsDmoEeB[  
audit effectiveness                             审计效果 qiD@'Va\  
audit efficiency                                  审计效率 XJ| <?  
audit engagement letter                      审计业务约定书 9F;> W ET  
audit evidence                                          审计证据 k)=s>&hl  
audit fee                                    审计费 bJ {'<J  
audit files                                          审计档案 |{NYkw  
audit findings                                     审计中发现的事项 nT$SfGFj8  
audit implementation stage                        审计实施阶段 04P}-L,  
audit mark                                        审计标识 s8t;.^1}  
audit materiality                                 审计重要性 ,Ah;A [%?~  
audit method                                     审计方法 c]o'xd,T8\  
audit objective                                         审计目标，审计目的 <^jQo<kU  
audit of financial statements                      会计报表审计，财务报表审计 08\,<9  
audit opinion                                     审计意见 "&?kC2Y|  
audit period                                      被审计期间，被审计年度 >jLY"  
audit plan                                          审计计划 yjJ5>cg  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vv=. -&'  
audit planning stage                                  审计计划阶段 L^?qOylu  
audit procedure                                审计程序 KU(&%|;g  
audit programme                               审计程序表，具体审计计划 %XQ(fj>  
audit report                                       审计报告 Js?]$V"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .|fHy  
audit report with a qualified opinion                 有保留意见的审计报告 3~{:`[0Q  
audit report with an adverse opinion                否定意见的审计报告 AH7}/Rc  
audit report with dual dates                      双重日期审计报告 uZK r  
audit reporting stage                                 审计报告阶段 `l[c_%Bm  
audit responsibility                                   审计责任 3;{kJQ
 
audit results                                      审计结果 bw Mm#f  
audit risk                                          审计风险 qq
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audit sampling                                          审计抽样 Wt-GjxGi  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^k">A:E2  
audit strategies                                  审计策略 3;A)W18]  
audit summary                                         审计总结，审计小结 qfm|@v|De5  
audit team                                         审计小组 /7F:T[  
audit test                                    审计测试 d/kv|$XW  
audit trail                                          审计轨迹 ;dgp+  
audit work                                        审计工作 zHRplm+i  
audit working paper                                 审计工作底稿 >}i E(  
audited financial statement                        审计会计报表，已审计财务报表 &B1WtW
 
Auditing Guidelines (the～)                      审计规范指南 9qzHS~l  
auditing standards                             审计准则 0 /U{p,r6`  
audit-oriented working paper                          (审计)业务类工作底稿 M!^az
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authorisation                                     授权 Ai3*QX  
authorisation of transaction                       交易的授权 [sjosV  
availability                                         可获得性 `b7t4d*  
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balance                                      余额；差额；平衡 {_p_%;  
balance sheet                                    资产负债表 ( ^Nz9{  
bank                                                 银行 c<Tf 2]vZE  
bank account                                    银行账户，银行户头 V {ddr:]
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bank statement                                 银行对账单 FWgpnI\X|{  
barter transaction                              易货交易，以物换物交易 S;#'M![8  
basis of audit                                    审计依据 /@TF5]Ri  
basis of preparation                                (会计报表的)编制基础 BUXpCxQ  
book of account                               账目，账簿 JP[K;/  
borrowing                                         借款，贷款，借债 /t$d\b17pX  
branch                                              分支，分支机构，分店 h J)h
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brought forward                                (账户余额等的)承上年，承上期，承上页 .p" xVfi6  
budget                                              预算 `Eo.v#<  
building                                      建筑物；大楼 }00BllJ  
business conditions                                  业务情况，经营情况 Txb#C[`  
business licence                               (企业等的)营业执照 ~V1E0qdAE  
business relation                                业务关系 sS'm !7*(3  
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