[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 %O]]La  
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审计词汇英汉对照 yClX!
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ability to continue as a going concern               持续经营能力 E(]39B"i  
acceptability                                     可接受性，可接受程度 .!|\Y!]^r  
acceptable level of detection risk                     检查风险的可接受水平 OolYQU1_  
acceptance of engagement                       接受委托 SVKjhZK  
accepting the engagement for the first time              首次接受委托 _Q)rI%A2  
access to asset                                         对资产的接触 (JV [7u -  
according to                                     根据，依据，依照 %
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account balance                                账户余额 XdS&s}J[I  
account for                                       对……进行会计处理，核算；解释 _Q XC5i  
accounting                                        会计，会计学 !R@v\Eu  
accounting advisory serve                        会计咨询服务 Sep/N"7~t  
accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 #Bu W  
accounting period                             会计期间 ;ED` 7  
accounting policies                                   会计政策 +9EG6"..@H  
accounting professional bodies                 会计职业组织，会计职业团体 r"HQ>Wn  
accounting records                                   会计记录 @`"UD  
accounting responsibility                           会计责任 =+>cTV  
accounting service                             会计服务 PydU.,^7
 
accounting standards                                会计准则 3vdhoS|  
Accounting Standards for Business Enterprises       企业会计准则 vH14%&OcN  
accounting system                             会计系统 >~_oSC)E
 
accounting treatment                                会计处理 \N3A2L)l  
accuracy                                    准确性，精确性 z{;~$."  
additional audit procedures                      追加审计程序 mO#62e4C  
addressee                                         收件人，收信人 f%#q}vK-  
Administration of State-owned Assets  (the～)     国有资产管理局 /:S&1'=  
administrative laws and regulations                 行政法规 H5MO3DJ  
adverse impact                                 不利影响，负面影响 nulLK28q  
adverse opinion                                反对意见 _m0B6?KJ  
advisory group                                  咨询组，顾问组 dV/ ^@[  
agency fee                                        代理费，代理费用 Twq/Y07M  
aggregate                                          总计，合计为…… Tj(DdR#w  
alternation of document and record                 变造文件和记录 7bk=D~/nSg  
alternative audit procedures                      替代审计程序，备选审计程序 +g.lLb*#  
amend                                              修改，修订 3.0t5F<B  
amortisation                                      摊销  (zIWJJw  
analytical capacity                             分析能力 RX])#=Cs  
analytical procedures                               分析性程序 r2b_
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annual financial statements                        年度会计报表，年度财务报表 WR:I2-1  
appendix                                          附录，附表 /+ yIcE(&3  
applicable                                         适用的 a+!r5689  
applicable laws and regulations                 适用的法规 |[+/ ]Y  
application systems                                  应用系统 k[ZkVwx  
apply consistently                              一贯地执行，一贯地实施 %p; 'l  
appropriate                                       适当的，合适的； H; DCkVL  
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appropriate authorization                          适当的授权 Z@1vJH6IbA  
appropriateness of audit evidence                    审计证据的适当性 V'iT>  
approval                                    批准，核准 wf `e3S  
assertion                                    (会计报表上的)认定；确认 &m5FYm\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 FTJv kcc?m  
asset                                                 资产，财产 $R&K-;D/8  
asset restructuring                             资产重组 7gnrLc$]O  
assignment of duties                                 职责的划分 59k[A~)~  
assistant                                     助理，助理人员 zm~sq_=^  
associated company                                 联属公司，联营公司 B'}pZOa[Wb  
association                                        联合，结合；协会，社团 z%lLbKSe  
assumption                                       假设，假定 a[ Y\5Ojm  
at a given date                                         在某一特定时日 JmBe1"hs  
attestation                                         鉴证，公证 _Dq,\}  
attestation service                             鉴证服务 )&px[Dbx  
audit adjustment                                审计调整 >{1 i8 b@  
audit areas                                        审计领域 ehTRw8"R  
audit conclusion                                审计结论 ,^n5UA`PK  
audit effectiveness                             审计效果 -]~KQvIH!  
audit efficiency                                  审计效率 4 Q<c I2|  
audit engagement letter                      审计业务约定书 {kOTQG?y  
audit evidence                                          审计证据 @9AK!I8f  
audit fee                                    审计费 Dkyw3*LCn%  
audit files                                          审计档案 5 fDp"-  
audit findings                                     审计中发现的事项 zd0[f3~  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 /6@$^paB  
audit materiality                                 审计重要性 (dnaT-M3  
audit method                                     审计方法 7=`_UqCV  
audit objective                                         审计目标，审计目的 0J z|BE3Y  
audit of financial statements                      会计报表审计，财务报表审计 aH'=k?Of;  
audit opinion                                     审计意见 [
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audit period                                      被审计期间，被审计年度 \Y$@$)   
audit plan                                          审计计划 8{B]_: -:  
audit planning                                    编制审计计划，制定审计计划，审计计划 W6&mXJ^3L  
audit planning stage                                  审计计划阶段 Xaw&41K  
audit procedure                                审计程序 w:3CWF4q]
 
audit programme                               审计程序表，具体审计计划 ?'/#Gt`  
audit report                                       审计报告 XCyAt;neon  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H$)__V5I,q  
audit report with a qualified opinion                 有保留意见的审计报告 2qDyb]9  
audit report with an adverse opinion                否定意见的审计报告 .T*89cEu  
audit report with dual dates                      双重日期审计报告 cM Z-  
audit reporting stage                                 审计报告阶段 e13' dCG  
audit responsibility                                   审计责任 =@*P})w5.  
audit results                                      审计结果 /VHQ! Wi  
audit risk                                          审计风险 UZ-[vD1n  
audit sampling                                          审计抽样 p/ au.m
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audit sampling techniques                         审计抽样方法，审计抽样技术 =2OLyZDI  
audit strategies                                  审计策略 J/>9
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audit summary                                         审计总结，审计小结 5J2tR6u-(  
audit team                                         审计小组 <!a%GI  
audit test                                    审计测试 zW:r7 P.  
audit trail                                          审计轨迹 Wu@v%!0  
audit work                                        审计工作 e3=-
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audit working paper                                 审计工作底稿 _)a!g-Do7  
audited financial statement                        审计会计报表，已审计财务报表 Fx3X  
Auditing Guidelines (the～)                      审计规范指南 ^X|Bzz)  
auditing standards                             审计准则 "}^}3"/.  
audit-oriented working paper                          (审计)业务类工作底稿 #4Ltw,b^  
authorisation                                     授权 (Y~gItej  
authorisation of transaction                       交易的授权 
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availability                                         可获得性 JrGY`6##p  
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balance                                      余额；差额；平衡 \qw1\-q  
balance sheet                                    资产负债表 \:Z8"~G  
bank                                                 银行 7R#$Hm  
bank account                                    银行账户，银行户头 v<:/u(i  
bank statement                                 银行对账单 WKB K)=  
barter transaction                              易货交易，以物换物交易 9/dI 6P7  
basis of audit                                    审计依据 3Bbd2[<W  
basis of preparation                                (会计报表的)编制基础 rOTxD/  
book of account                               账目，账簿 2|JtRE+  
borrowing                                         借款，贷款，借债 -:|t^RM;FT  
branch                                              分支，分支机构，分店 I.{%e;Reg  
brought forward                                (账户余额等的)承上年，承上期，承上页 0}wm
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budget                                              预算 5NN`tv  
building                                      建筑物；大楼 k{E!X  
business conditions                                  业务情况，经营情况 AkA2/7<[  
business licence                               (企业等的)营业执照 ij&T\):d  
business relation                                业务关系 G~{#%i  
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