[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 7f>~P_  
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审计词汇英汉对照 i,!tu  
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ability to continue as a going concern               持续经营能力 !OV+=Rwdx  
acceptability                                     可接受性，可接受程度 Igh=Z %  
acceptable level of detection risk                     检查风险的可接受水平 n;e.N:p  
acceptance of engagement                       接受委托 cYz|Ux  
accepting the engagement for the first time              首次接受委托 [Gc9 3PA7q  
access to asset                                         对资产的接触 Ou{VDE  
according to                                     根据，依据，依照 eI1C0Uz1  
account balance                                账户余额 ]JHInt  
account for                                       对……进行会计处理，核算；解释 }#2I/
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accounting                                        会计，会计学 w^MiyX  
accounting advisory serve                        会计咨询服务 Xa$-Sx  
accounting firm                                 会计师事务所 v]y=+* A  
accounting information                      会计信息，会计资料 88Vl1d&b  
accounting period                             会计期间 1F R  
accounting policies                                   会计政策 &M7AM"9
 
accounting professional bodies                 会计职业组织，会计职业团体 @#"6_{!j_X  
accounting records                                   会计记录
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accounting responsibility                           会计责任 M8${&&[;  
accounting service                             会计服务 UBw*}p  
accounting standards                                会计准则 Rw^X5ByJE  
Accounting Standards for Business Enterprises       企业会计准则 `t>:i!s/  
accounting system                             会计系统 b\p2yJ\  
accounting treatment                                会计处理 NIG* }[}P  
accuracy                                    准确性，精确性 v;(k7
 
additional audit procedures                      追加审计程序 {_ {zs!r  
addressee                                         收件人，收信人 H18pVh
 
Administration of State-owned Assets  (the～)     国有资产管理局 q +!i6!6r  
administrative laws and regulations                 行政法规 (
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adverse impact                                 不利影响，负面影响 gP`CQ0t  
adverse opinion                                反对意见 ]v#T9QQN  
advisory group                                  咨询组，顾问组 )i<Qg.@MX  
agency fee                                        代理费，代理费用 w d6+,B  
aggregate                                          总计，合计为…… j
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alternation of document and record                 变造文件和记录 lJt?0;gn  
alternative audit procedures                      替代审计程序，备选审计程序 P52qtN<  
amend                                              修改，修订 _8e0vi!~2  
amortisation                                      摊销 |%uy{
 
analytical capacity                             分析能力 EzU3'x  
analytical procedures                               分析性程序 U% OlYP$g  
annual financial statements                        年度会计报表，年度财务报表 {J-Ojw|Y b  
appendix                                          附录，附表 i93^E~q]  
applicable                                         适用的 uOPLJ? %  
applicable laws and regulations                 适用的法规 _Uhl4Mh  
application systems                                  应用系统 vG~JK[  
apply consistently                              一贯地执行，一贯地实施 \7G.a nY  
appropriate                                       适当的，合适的； wZt2%+$6m  
征用，挪用 0(Hzh?t_  
appropriate authorization                          适当的授权 {T3~js   
appropriateness of audit evidence                    审计证据的适当性 *2 ~"%"C  
approval                                    批准，核准 d(C5i8d  
assertion                                    (会计报表上的)认定；确认 RO| }WD)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hfpis==  
asset                                                 资产，财产 8|tnhA]~  
asset restructuring                             资产重组 ; jrmr`l=  
assignment of duties                                 职责的划分 aX? tnDv  
assistant                                     助理，助理人员 a~Yq0d?`D  
associated company                                 联属公司，联营公司 JvYs6u  
association                                        联合，结合；协会，社团 ;Q
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assumption                                       假设，假定 DJ`xCs!R  
at a given date                                         在某一特定时日 c
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attestation                                         鉴证，公证 {/i&o  
attestation service                             鉴证服务 *hh iIiog+  
audit adjustment                                审计调整 :A5h<=[  
audit areas                                        审计领域 z\>ZgRi~n  
audit conclusion                                审计结论 Li9>RY+3  
audit effectiveness                             审计效果 LeYI<a@n@$  
audit efficiency                                  审计效率 !UHX?<3r  
audit engagement letter                      审计业务约定书 Tj
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audit evidence                                          审计证据 4ULdf|oP"  
audit fee                                    审计费 FY pspv?4  
audit files                                          审计档案 <(l`zLf4p  
audit findings                                     审计中发现的事项 ~-'-<-  
audit implementation stage                        审计实施阶段 .\8LL,zT  
audit mark                                        审计标识 B^C5?  
audit materiality                                 审计重要性 r ?z}TtDp  
audit method                                     审计方法 "p[3^<~uQ  
audit objective                                         审计目标，审计目的 Mg&<W#$K  
audit of financial statements                      会计报表审计，财务报表审计 sU/vXweky"  
audit opinion                                     审计意见 R#!U
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audit period                                      被审计期间，被审计年度 @>`qf y?  
audit plan                                          审计计划 yh{U!hG  
audit planning                                    编制审计计划，制定审计计划，审计计划 T$Z}1e]  
audit planning stage                                  审计计划阶段 o0TB>DX$`  
audit procedure                                审计程序 %`lLX/4~  
audit programme                               审计程序表，具体审计计划 3e1%G#fu  
audit report                                       审计报告 \zhCGDm1_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 iyr<qtwK  
audit report with a qualified opinion                 有保留意见的审计报告 xW58B  
audit report with an adverse opinion                否定意见的审计报告 f/U~X;  
audit report with dual dates                      双重日期审计报告 py6O\` \  
audit reporting stage                                 审计报告阶段 -`5L;cxwk4  
audit responsibility                                   审计责任 qoEZ>  
audit results                                      审计结果 Qe`Nb4xf  
audit risk                                          审计风险 x^McUfdr|  
audit sampling                                          审计抽样 rVwW%&  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,_@) IN  
audit strategies                                  审计策略 yUs/lI, Q  
audit summary                                         审计总结，审计小结 #JR$RH  
audit team                                         审计小组 (&M,rW~Qxs  
audit test                                    审计测试 8F/zrPG  
audit trail                                          审计轨迹 MHS|gR.c  
audit work                                        审计工作 ps*iE=D  
audit working paper                                 审计工作底稿 L;fz7?_j  
audited financial statement                        审计会计报表，已审计财务报表 Z8Tb43?  
Auditing Guidelines (the～)                      审计规范指南 8L[\(~Zf  
auditing standards                             审计准则 ?O0,)hro  
audit-oriented working paper                          (审计)业务类工作底稿 y:k7eE"  
authorisation                                     授权 O6ltGtF  
authorisation of transaction                       交易的授权 sn+ kFvk}S  
availability                                         可获得性 f6
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balance                                      余额；差额；平衡 .e\PCf9v  
balance sheet                                    资产负债表 ^G "Qp8 "  
bank                                                 银行 B^.:dn  
bank account                                    银行账户，银行户头 q[x|tO  
bank statement                                 银行对账单 Gz2\&rmN  
barter transaction                              易货交易，以物换物交易 HcpAp]L)  
basis of audit                                    审计依据 nLR  
basis of preparation                                (会计报表的)编制基础 a..LbQQ  
book of account                               账目，账簿 dJ~Occ1~r  
borrowing                                         借款，贷款，借债 eWXR #g!%>  
branch                                              分支，分支机构，分店 WfQZ7e  
brought forward                                (账户余额等的)承上年，承上期，承上页 >AWWwq -  
budget                                              预算 L;=LAQ6[  
building                                      建筑物；大楼 ek d[|g  
business conditions                                  业务情况，经营情况 \b#`Ahf`  
business licence                               (企业等的)营业执照 a[=ub256S  
business relation                                业务关系 =[0|qGzg  
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