[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 3P
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审计词汇英汉对照 [5]* Be  
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ability to continue as a going concern               持续经营能力 =/N0^  
acceptability                                     可接受性，可接受程度 <*opVy^  
acceptable level of detection risk                     检查风险的可接受水平 "; ?^gA  
acceptance of engagement                       接受委托 s3
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accepting the engagement for the first time              首次接受委托 ibgF,N  
access to asset                                         对资产的接触 w'Jo).OW~  
according to                                     根据，依据，依照 .a|ROjd!  
account balance                                账户余额 d`KW]HJw  
account for                                       对……进行会计处理，核算；解释 "oCXG`.k&  
accounting                                        会计，会计学 HF%)ip+  
accounting advisory serve                        会计咨询服务 !?m8UE  
accounting firm                                 会计师事务所 Rx4O?7;  
accounting information                      会计信息，会计资料 -PHqD  
accounting period                             会计期间 iu'rc/=V  
accounting policies                                   会计政策 9riKSp:5  
accounting professional bodies                 会计职业组织，会计职业团体 ": ^cb =  
accounting records                                   会计记录 Xx=.;FYk  
accounting responsibility                           会计责任 28o!>*  
accounting service                             会计服务 _MGhG{p7t  
accounting standards                                会计准则 }x
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Accounting Standards for Business Enterprises       企业会计准则 J]Qbg
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accounting system                             会计系统 cK2Us+h  
accounting treatment                                会计处理 7A>glZ/x  
accuracy                                    准确性，精确性 -MeO|HWm  
additional audit procedures                      追加审计程序 b
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addressee                                         收件人，收信人 j*1O(p+  
Administration of State-owned Assets  (the～)     国有资产管理局 iLkP@OYgQ  
administrative laws and regulations                 行政法规 r/6h}  
adverse impact                                 不利影响，负面影响 JOH=)+x j  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 AlT04H
  
agency fee                                        代理费，代理费用 AY%Y,<a  
aggregate                                          总计，合计为…… W_G'wU
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alternation of document and record                 变造文件和记录 GwZ(3  
alternative audit procedures                      替代审计程序，备选审计程序 n&}ILLc  
amend                                              修改，修订 RLbxNn  
amortisation                                      摊销 8Vqh1<
 
analytical capacity                             分析能力 
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analytical procedures                               分析性程序 gR) )K)  
annual financial statements                        年度会计报表，年度财务报表 +wg|~Lef h  
appendix                                          附录，附表 eMDraJv@  
applicable                                         适用的 T>s3s5Y  
applicable laws and regulations                 适用的法规 C9FQo7  
application systems                                  应用系统 @C6.~OiP  
apply consistently                              一贯地执行，一贯地实施 W%cJ#R[o  
appropriate                                       适当的，合适的； .Tet
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征用，挪用 /CN`U7:E  
appropriate authorization                          适当的授权 Gd%E337d  
appropriateness of audit evidence                    审计证据的适当性 khtSZ"8X  
approval                                    批准，核准 m|+g_JZ  
assertion                                    (会计报表上的)认定；确认 ?)B\0` %*'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u@-x3%W  
asset                                                 资产，财产 )F) (Hg  
asset restructuring                             资产重组 2N:|BO>  
assignment of duties                                 职责的划分 weky 5(:  
assistant                                     助理，助理人员 Do5)ilt  
associated company                                 联属公司，联营公司 k),.  
association                                        联合，结合；协会，社团 %2D9]L2Up  
assumption                                       假设，假定 Th)Z?\8zk  
at a given date                                         在某一特定时日 d%:   
attestation                                         鉴证，公证 ix]t>2r  
attestation service                             鉴证服务 `aW>h8$I)  
audit adjustment                                审计调整 rt[w yz8  
audit areas                                        审计领域 qE&R.I!o  
audit conclusion                                审计结论 ? @Y'_f  
audit effectiveness                             审计效果 L^0s  
audit efficiency                                  审计效率 F"<TV&xf  
audit engagement letter                      审计业务约定书 %nfaU~IqK  
audit evidence                                          审计证据 ^xwnX=Np  
audit fee                                    审计费 G&HCOR!h  
audit files                                          审计档案 k*3F7']8  
audit findings                                     审计中发现的事项 yy%'9E ldc  
audit implementation stage                        审计实施阶段 ]FNqNZ  
audit mark                                        审计标识 TxD,A0  
audit materiality                                 审计重要性 %`[Oz[V  
audit method                                     审计方法 J XIxk"m  
audit objective                                         审计目标，审计目的 r2]KP(T8|  
audit of financial statements                      会计报表审计，财务报表审计 E9IU,P6a  
audit opinion                                     审计意见 Z4 +6'  
audit period                                      被审计期间，被审计年度 ~S,R`wo  
audit plan                                          审计计划 wjm_bEi  
audit planning                                    编制审计计划，制定审计计划，审计计划 jr<`@  
audit planning stage                                  审计计划阶段 Pn*+g!`  
audit procedure                                审计程序 :mwJJIjUW  
audit programme                               审计程序表，具体审计计划 OJGEX}3'  
audit report                                       审计报告 %9!,PeRe  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,33[/j  
audit report with a qualified opinion                 有保留意见的审计报告 Is $I;`  
audit report with an adverse opinion                否定意见的审计报告 ;ctJ9"_g
 
audit report with dual dates                      双重日期审计报告 tJ NJS  
audit reporting stage                                 审计报告阶段 1sqBBd"=PY  
audit responsibility                                   审计责任 `H.~#$  
audit results                                      审计结果 VM1`:1Z:$  
audit risk                                          审计风险 ' R!pc  
audit sampling                                          审计抽样 Qt@_C*,P  
audit sampling techniques                         审计抽样方法，审计抽样技术 \L"Vx9xT  
audit strategies                                  审计策略 7)`U% }R  
audit summary                                         审计总结，审计小结 F?wfh7q  
audit team                                         审计小组 ")t ^!x(v  
audit test                                    审计测试 G98P<cyD  
audit trail                                          审计轨迹 S~9K'\vO  
audit work                                        审计工作 [zO:[i 7  
audit working paper                                 审计工作底稿 Nm.
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audited financial statement                        审计会计报表，已审计财务报表 ZPieL&uV`  
Auditing Guidelines (the～)                      审计规范指南  {hzU  
auditing standards                             审计准则 ?+]prbt)  
audit-oriented working paper                          (审计)业务类工作底稿 6fozc2h@x%  
authorisation                                     授权 l$PSID  
authorisation of transaction                       交易的授权 s\k4<d5  
availability                                         可获得性 sO,%Ok1  
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balance                                      余额；差额；平衡 3 %ppvvQ  
balance sheet                                    资产负债表 mIK-a{?G  
bank                                                 银行 '@$YX*[
 
bank account                                    银行账户，银行户头 Nq`@ >Ml  
bank statement                                 银行对账单 ;#F/2UgHB  
barter transaction                              易货交易，以物换物交易 G% |$3  
basis of audit                                    审计依据 L9|55z  
basis of preparation                                (会计报表的)编制基础 qgT~yDm  
book of account                               账目，账簿 ZPktZ  
borrowing                                         借款，贷款，借债 0h[pw  
branch                                              分支，分支机构，分店 Xu4C*]A>  
brought forward                                (账户余额等的)承上年，承上期，承上页 -|ho 8alF  
budget                                              预算 jT~PwDSFt3  
building                                      建筑物；大楼 M.|cl#  
business conditions                                  业务情况，经营情况 u3"0K['3  
business licence                               (企业等的)营业执照 0Jz5i4B  
business relation                                业务关系 n9 LTrhLqp  
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