[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 SKY*.IW/Z  
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审计词汇英汉对照 Fr
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ability to continue as a going concern               持续经营能力 `BZ&~vJ_  
acceptability                                     可接受性，可接受程度 }b["Jk\2  
acceptable level of detection risk                     检查风险的可接受水平 $<?X7n^  
acceptance of engagement                       接受委托 xcCl (M]+  
accepting the engagement for the first time              首次接受委托 ?T: jk4+  
access to asset                                         对资产的接触 nw'-`*'rj  
according to                                     根据，依据，依照 N1 --~e  
account balance                                账户余额 QYE7p \  
account for                                       对……进行会计处理，核算；解释 B Z+-p5]-  
accounting                                        会计，会计学 6DSH`-;  
accounting advisory serve                        会计咨询服务 :_dICxaLZT  
accounting firm                                 会计师事务所 >N`6;gn*l  
accounting information                      会计信息，会计资料 }3/~x  
accounting period                             会计期间 Z&yaSB  
accounting policies                                   会计政策 Il~01|3+m  
accounting professional bodies                 会计职业组织，会计职业团体 17UK1Jx,  
accounting records                                   会计记录 >X Qv?5  
accounting responsibility                           会计责任 )xl6,bq3  
accounting service                             会计服务 nZvU'k:  
accounting standards                                会计准则 4,eQW[;kk  
Accounting Standards for Business Enterprises       企业会计准则 jPu5nwvUV>  
accounting system                             会计系统 ( 76{2  
accounting treatment                                会计处理 X1J;1hRUP  
accuracy                                    准确性，精确性 7$T8&Mh  
additional audit procedures                      追加审计程序 0~E 6QhV:  
addressee                                         收件人，收信人 (7q^FtjA#  
Administration of State-owned Assets  (the～)     国有资产管理局 ~\_T5/I%  
administrative laws and regulations                 行政法规 2g`[u|  
adverse impact                                 不利影响，负面影响 ' lo.h""  
adverse opinion                                反对意见 s^|\9%WD  
advisory group                                  咨询组，顾问组 }~enEZ  
agency fee                                        代理费，代理费用 x6yW:tUG5  
aggregate                                          总计，合计为…… R ZcH+?7  
alternation of document and record                 变造文件和记录 0'ZYO
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alternative audit procedures                      替代审计程序，备选审计程序 H*!5e0~rR  
amend                                              修改，修订 [Z}B"  
amortisation                                      摊销 a>Re^GT+z  
analytical capacity                             分析能力 ]O{_O&w  
analytical procedures                               分析性程序 }ymvC  
annual financial statements                        年度会计报表，年度财务报表 t3F?>G#y  
appendix                                          附录，附表 LdTIR]  
applicable                                         适用的 71iRG*O  
applicable laws and regulations                 适用的法规 [ #]jC[  
application systems                                  应用系统 ;~tsF.=
 
apply consistently                              一贯地执行，一贯地实施 Jh2Wr!5  
appropriate                                       适当的，合适的； QPg2Y<2  
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appropriate authorization                          适当的授权 (wL3 +  
appropriateness of audit evidence                    审计证据的适当性 U )Zt-og  
approval                                    批准，核准 8 lS($@@{  
assertion                                    (会计报表上的)认定；确认 APHPN:v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #MM&BC  
asset                                                 资产，财产 ,t~sV@ap  
asset restructuring                             资产重组 qC j*>D  
assignment of duties                                 职责的划分 cF.m b*$K  
assistant                                     助理，助理人员 E%*AXkJ'dZ  
associated company                                 联属公司，联营公司 3q~Fl=|.
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association                                        联合，结合；协会，社团 Y+|PY? ~  
assumption                                       假设，假定 bXl 8v  
at a given date                                         在某一特定时日 %]jQ48^R  
attestation                                         鉴证，公证 #S?c ;3-  
attestation service                             鉴证服务 9s $PrF  
audit adjustment                                审计调整 eY3=|RR  
audit areas                                        审计领域 O
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audit conclusion                                审计结论 u5E/m  
audit effectiveness                             审计效果 hDtKnF  
audit efficiency                                  审计效率 8eww7k^R  
audit engagement letter                      审计业务约定书 FE6C6dW{  
audit evidence                                          审计证据 zz3 r<?#5  
audit fee                                    审计费 hZF(/4Z2  
audit files                                          审计档案 |Y{
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audit findings                                     审计中发现的事项  1~EO+  
audit implementation stage                        审计实施阶段 N9*UMVU  
audit mark                                        审计标识 GN%<"I.  
audit materiality                                 审计重要性 AQn[*  
audit method                                     审计方法 \\iK'|5YG  
audit objective                                         审计目标，审计目的 BGpk&.J  
audit of financial statements                      会计报表审计，财务报表审计 >ZDC . ~  
audit opinion                                     审计意见 PN9^[X  
audit period                                      被审计期间，被审计年度 bA+[{  
audit plan                                          审计计划 nt`<y0ta
 
audit planning                                    编制审计计划，制定审计计划，审计计划 Z!)f*  
audit planning stage                                  审计计划阶段 \*9Ua/H  
audit procedure                                审计程序 &<{}8/x8(  
audit programme                               审计程序表，具体审计计划 ^je528%H  
audit report                                       审计报告 2lJZw@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &fHc"-U}  
audit report with a qualified opinion                 有保留意见的审计报告 thQ J(w  
audit report with an adverse opinion                否定意见的审计报告 {9{J^
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audit report with dual dates                      双重日期审计报告 UC#"=Xd4  
audit reporting stage                                 审计报告阶段 9TW8o}k`  
audit responsibility                                   审计责任 4g'}h`kh   
audit results                                      审计结果 <|Iyt[s  
audit risk                                          审计风险 UFk!dK+  
audit sampling                                          审计抽样 %%x0w^  
audit sampling techniques                         审计抽样方法，审计抽样技术 f@*>P_t  
audit strategies                                  审计策略 rBD2Si=  
audit summary                                         审计总结，审计小结 UhA_1A'B  
audit team                                         审计小组 >gGil|I  
audit test                                    审计测试 N.n1<  
audit trail                                          审计轨迹 t zmETRwG  
audit work                                        审计工作 X=#It&m%s  
audit working paper                                 审计工作底稿 &$Ci}{{n
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audited financial statement                        审计会计报表，已审计财务报表 hqWbp*  
Auditing Guidelines (the～)                      审计规范指南 U[Nosh)hu\  
auditing standards                             审计准则 ze$Y=<S  
audit-oriented working paper                          (审计)业务类工作底稿 \3: L Nt  
authorisation                                     授权 r?]
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authorisation of transaction                       交易的授权 BUV/twU)  
availability                                         可获得性 (6o:4|xl0  
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balance                                      余额；差额；平衡 A{t"M-<  
balance sheet                                    资产负债表 ;6zPiaDQ  
bank                                                 银行 +qZc} 7rJF  
bank account                                    银行账户，银行户头 Ba<#1p7_  
bank statement                                 银行对账单 @Z"?^2  
barter transaction                              易货交易，以物换物交易 Bf+^O)Ns^  
basis of audit                                    审计依据 ,=x RoXYB}  
basis of preparation                                (会计报表的)编制基础 `+Xe'ey  
book of account                               账目，账簿 e %&  
borrowing                                         借款，贷款，借债 .c|9..Cq=  
branch                                              分支，分支机构，分店 >z5Oy  
brought forward                                (账户余额等的)承上年，承上期，承上页 /xF 9:r  
budget                                              预算 7NeDs$  
building                                      建筑物；大楼 *n;>p_#  
business conditions                                  业务情况，经营情况 k5g@myb-  
business licence                               (企业等的)营业执照 :`;( p{  
business relation                                业务关系 Slo9#26  
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