[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 R'rTE  
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审计词汇英汉对照 5\okU"{d7  
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ability to continue as a going concern               持续经营能力 ,Z^Ca15z  
acceptability                                     可接受性，可接受程度 O`cdQ
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acceptable level of detection risk                     检查风险的可接受水平 =v.{JV#  
acceptance of engagement                       接受委托 >xT^RYS  
accepting the engagement for the first time              首次接受委托 8EOh0 gk7  
access to asset                                         对资产的接触 }K2 /&kZ  
according to                                     根据，依据，依照 1Fv8T'  
account balance                                账户余额 {S 
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account for                                       对……进行会计处理，核算；解释 G3G/xC"  
accounting                                        会计，会计学 <>%,}j 9  
accounting advisory serve                        会计咨询服务 vkJ)FEar  
accounting firm                                 会计师事务所 M|d={o9Hp  
accounting information                      会计信息，会计资料 ! 0^;;'  
accounting period                             会计期间 _}D%iJg#  
accounting policies                                   会计政策 =4eUAeH {w  
accounting professional bodies                 会计职业组织，会计职业团体 Re>AsnA[  
accounting records                                   会计记录 AIb>pL{  
accounting responsibility                           会计责任 jAXR`D  
accounting service                             会计服务 5UE409Gn'  
accounting standards                                会计准则 hR-K@fS%l'  
Accounting Standards for Business Enterprises       企业会计准则 @
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accounting system                             会计系统 q
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accounting treatment                                会计处理 N#4N?BBP"  
accuracy                                    准确性，精确性 GD!- 
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additional audit procedures                      追加审计程序 Ejv%,q/T(  
addressee                                         收件人，收信人 ^K+:C;Q|  
Administration of State-owned Assets  (the～)     国有资产管理局 y,Jh@n';|  
administrative laws and regulations                 行政法规 -OrR $w| e  
adverse impact                                 不利影响，负面影响 r088aUO P  
adverse opinion                                反对意见 'TL2%T/)t  
advisory group                                  咨询组，顾问组 (?vK_{  
agency fee                                        代理费，代理费用 -ey)J +?t  
aggregate                                          总计，合计为…… um7o!yg,  
alternation of document and record                 变造文件和记录 uMvb-8  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 3V?817&6z  
amortisation                                      摊销 Y6
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analytical capacity                             分析能力 `z9J`r=I  
analytical procedures                               分析性程序 9t?L\
  
annual financial statements                        年度会计报表，年度财务报表 Pe}PH I  
appendix                                          附录，附表 Di>rO038  
applicable                                         适用的 m[spn@SF  
applicable laws and regulations                 适用的法规 }k7_'p&yk  
application systems                                  应用系统  Hy]  
apply consistently                              一贯地执行，一贯地实施 W m . }Zh  
appropriate                                       适当的，合适的； S/.^7R7{f  
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appropriate authorization                          适当的授权 R(G\wqHUT3  
appropriateness of audit evidence                    审计证据的适当性 eCWPhB6l  
approval                                    批准，核准 ~EEs}i  
assertion                                    (会计报表上的)认定；确认 'Dath>Y=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a[sKE?  
asset                                                 资产，财产 ]!Ou e_-;  
asset restructuring                             资产重组 ,(N[*)G  
assignment of duties                                 职责的划分 T/l1qcf`wT  
assistant                                     助理，助理人员 8O7Yv<  
associated company                                 联属公司，联营公司 y(5:}x&E  
association                                        联合，结合；协会，社团 l1A5Y5x9=  
assumption                                       假设，假定 uFG<UF  
at a given date                                         在某一特定时日 L&kr{7q  
attestation                                         鉴证，公证 wC`;f5->  
attestation service                             鉴证服务 ^2S# Uk  
audit adjustment                                审计调整 oh~:,  
audit areas                                        审计领域 ~jN
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audit conclusion                                审计结论 n-J2/j  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 ut_pHj@  
audit engagement letter                      审计业务约定书 Y/fJQ6DY  
audit evidence                                          审计证据 +&5'uAe  
audit fee                                    审计费 P|xG\3@Z  
audit files                                          审计档案 XN;&qR^j  
audit findings                                     审计中发现的事项 Qhn;`9+L  
audit implementation stage                        审计实施阶段 ab.tH$:<  
audit mark                                        审计标识 <41ZZ0<EwY  
audit materiality                                 审计重要性 DMn4ll|  
audit method                                     审计方法 oehaQ#e  
audit objective                                         审计目标，审计目的 /Vww?9U;  
audit of financial statements                      会计报表审计，财务报表审计 <+v{GF#R  
audit opinion                                     审计意见 B{MaMf)  
audit period                                      被审计期间，被审计年度 n?xTkkr0  
audit plan                                          审计计划 [syj#  
audit planning                                    编制审计计划，制定审计计划，审计计划 Fky?\ec  
audit planning stage                                  审计计划阶段 tg\|?  
audit procedure                                审计程序 wRv b8F0  
audit programme                               审计程序表，具体审计计划 ,<`)>2 'o  
audit report                                       审计报告 Y@uh[aS!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :Ht;0|[H  
audit report with a qualified opinion                 有保留意见的审计报告 UzG[:ic%  
audit report with an adverse opinion                否定意见的审计报告 V
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audit report with dual dates                      双重日期审计报告 nP3  E  
audit reporting stage                                 审计报告阶段 2g-` ]Vqb  
audit responsibility                                   审计责任 `<frgXu64  
audit results                                      审计结果 rD &D)w  
audit risk                                          审计风险 d`y!cu2}  
audit sampling                                          审计抽样 [}z,J"Un  
audit sampling techniques                         审计抽样方法，审计抽样技术 #7G*GbKY  
audit strategies                                  审计策略 ~h$wH{-U#  
audit summary                                         审计总结，审计小结 %*}Y6tl'|  
audit team                                         审计小组 W7sn+g\  
audit test                                    审计测试 `A@w7J'  
audit trail                                          审计轨迹 BuOgOYh9  
audit work                                        审计工作 ( ?0`d  
audit working paper                                 审计工作底稿 aZS7sV28  
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 %aRT>_6"  
auditing standards                             审计准则 !l@zT}i??  
audit-oriented working paper                          (审计)业务类工作底稿 (s<s@`  
authorisation                                     授权 1q7tiMvV-  
authorisation of transaction                       交易的授权 % Zjdl  
availability                                         可获得性 L%"LlSg  
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balance                                      余额；差额；平衡 H`9Uf)  
balance sheet                                    资产负债表 sD;M !K_  
bank                                                 银行 &@FhR#pUQ  
bank account                                    银行账户，银行户头 }H> ^o9  
bank statement                                 银行对账单 ~`ny@WD9  
barter transaction                              易货交易，以物换物交易 I:98$r$  
basis of audit                                    审计依据 I:cg}JZ>|  
basis of preparation                                (会计报表的)编制基础 GL$De,V  
book of account                               账目，账簿 KqY["5p  
borrowing                                         借款，贷款，借债 w;6bD'.>;  
branch                                              分支，分支机构，分店 \3f&7wU  
brought forward                                (账户余额等的)承上年，承上期，承上页 942lSyix  
budget                                              预算 Z @ dC+0[=  
building                                      建筑物；大楼 ')Y'c  
business conditions                                  业务情况，经营情况 2_^aw[-  
business licence                               (企业等的)营业执照 *cuuz i&  
business relation                                业务关系 B;>{0 s  
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