[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 :!3P4?a  
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审计词汇英汉对照 K
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ability to continue as a going concern               持续经营能力 wPV`j:?'  
acceptability                                     可接受性，可接受程度 \+5L.Q  
acceptable level of detection risk                     检查风险的可接受水平 *{C)o0D  
acceptance of engagement                       接受委托 E P<U:F  
accepting the engagement for the first time              首次接受委托 _/KW5  
access to asset                                         对资产的接触 B$7lL
  
according to                                     根据，依据，依照 (+4=A k  
account balance                                账户余额 <,LeFy\zW  
account for                                       对……进行会计处理，核算；解释 u52@{@Ad  
accounting                                        会计，会计学 g

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accounting advisory serve                        会计咨询服务 t[#`%$%'  
accounting firm                                 会计师事务所 F9d][ P@@  
accounting information                      会计信息，会计资料 [V1gj9t=,  
accounting period                             会计期间 ,@<-h* m  
accounting policies                                   会计政策 TsR20P@  
accounting professional bodies                 会计职业组织，会计职业团体 [T
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accounting records                                   会计记录 .%*.nq  
accounting responsibility                           会计责任 BL]^+KnP  
accounting service                             会计服务 8y+Gvk:  
accounting standards                                会计准则 A@`C<O ^  
Accounting Standards for Business Enterprises       企业会计准则 k5<lkC2 z  
accounting system                             会计系统 |px4a"  
accounting treatment                                会计处理 R/P.m~ ?  
accuracy                                    准确性，精确性 S:DB%V3  
additional audit procedures                      追加审计程序 uD. 0?*_  
addressee                                         收件人，收信人 {0e5<"i  
Administration of State-owned Assets  (the～)     国有资产管理局 C8(sH@  
administrative laws and regulations                 行政法规 FxD
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adverse impact                                 不利影响，负面影响 F@?QVdY1q7  
adverse opinion                                反对意见 iPHMyxT+S  
advisory group                                  咨询组，顾问组 }p&aI?-B  
agency fee                                        代理费，代理费用 o2%"Luf<  
aggregate                                          总计，合计为…… `5x,N%9{  
alternation of document and record                 变造文件和记录 M`"2;  
alternative audit procedures                      替代审计程序，备选审计程序 76c}Rk^  
amend                                              修改，修订 t7lRMCN  
amortisation                                      摊销 hf%W grO.  
analytical capacity                             分析能力 4
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analytical procedures                               分析性程序 &\1Dy}:  
annual financial statements                        年度会计报表，年度财务报表 GTLlQy)'=  
appendix                                          附录，附表 'X` \vTxB  
applicable                                         适用的 ~-.q<8  
applicable laws and regulations                 适用的法规 r
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application systems                                  应用系统 j^LnHVHk1  
apply consistently                              一贯地执行，一贯地实施 K)^.96{/@  
appropriate                                       适当的，合适的； .%
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征用，挪用 jQf1h|e  
appropriate authorization                          适当的授权 Ot v{#bB$  
appropriateness of audit evidence                    审计证据的适当性 W+Iln`L  
approval                                    批准，核准 D4`7,JC}<  
assertion                                    (会计报表上的)认定；确认 q^,^tw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^QXUiXzl  
asset                                                 资产，财产 =. OWsFv  
asset restructuring                             资产重组 ]jM D'vg^b  
assignment of duties                                 职责的划分 8whjPn0  
assistant                                     助理，助理人员 F[9IHT6{  
associated company                                 联属公司，联营公司 ;r8,Wx@f1C  
association                                        联合，结合；协会，社团 GT'%HmQI  
assumption                                       假设，假定 d{DlW |_  
at a given date                                         在某一特定时日 [;};qQ-C2  
attestation                                         鉴证，公证 F7=a|g  
attestation service                             鉴证服务 na%9E8;:&v  
audit adjustment                                审计调整 ]>x674H  
audit areas                                        审计领域 3{,Mpb@  
audit conclusion                                审计结论 UIzk-.<  
audit effectiveness                             审计效果 _*&<hAZ j  
audit efficiency                                  审计效率 <;W
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audit engagement letter                      审计业务约定书 b$g.">:$  
audit evidence                                          审计证据 y*_g1q$  
audit fee                                    审计费 EEF}Wf$f  
audit files                                          审计档案 )v'3pTs2  
audit findings                                     审计中发现的事项 [_b10Z'{  
audit implementation stage                        审计实施阶段 mAXTO7  
audit mark                                        审计标识 +)ro EJ_  
audit materiality                                 审计重要性 ' O2{0  
audit method                                     审计方法 J2yq|n?2gq  
audit objective                                         审计目标，审计目的 .8g&V|  
audit of financial statements                      会计报表审计，财务报表审计 >Utn[']~  
audit opinion                                     审计意见 QULrE+@  
audit period                                      被审计期间，被审计年度 Hs2L$TX  
audit plan                                          审计计划 o$2f ML  
audit planning                                    编制审计计划，制定审计计划，审计计划 |nMbf  
audit planning stage                                  审计计划阶段 #1 6)7  
audit procedure                                审计程序 {"s9A&  
audit programme                               审计程序表，具体审计计划 T*LbZ"A  
audit report                                       审计报告 ijC;"j/(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 NcqE)"yObo  
audit report with a qualified opinion                 有保留意见的审计报告 E&]S No<  
audit report with an adverse opinion                否定意见的审计报告 ,ad~6.Z_)  
audit report with dual dates                      双重日期审计报告 iSHNt0Nl  
audit reporting stage                                 审计报告阶段 "PnYa)?1  
audit responsibility                                   审计责任 -3haLdRk6  
audit results                                      审计结果 R%SsHu"
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audit risk                                          审计风险 Y|KX :9Y@  
audit sampling                                          审计抽样 +U@P+;  
audit sampling techniques                         审计抽样方法，审计抽样技术 $eI[3{}X  
audit strategies                                  审计策略 KvC:(Vqj  
audit summary                                         审计总结，审计小结 MI<hShc\  
audit team                                         审计小组 >}_c<`:  
audit test                                    审计测试 H| IsjC
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audit trail                                          审计轨迹 @4hxGk=
 
audit work                                        审计工作 Tf*X\{"  
audit working paper                                 审计工作底稿 RrGS$<  
audited financial statement                        审计会计报表，已审计财务报表 <K|_M)/9  
Auditing Guidelines (the～)                      审计规范指南 )p ,-TtV  
auditing standards                             审计准则 qo4AQ}0 <  
audit-oriented working paper                          (审计)业务类工作底稿 [Fjh  
authorisation                                     授权 3-tp94`8}t  
authorisation of transaction                       交易的授权 h&.9Q{D  
availability                                         可获得性 p
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balance                                      余额；差额；平衡 ^#XxqVdPk  
balance sheet                                    资产负债表 p8o%H-Xk
 
bank                                                 银行 <S TwylL  
bank account                                    银行账户，银行户头 Yb414K  
bank statement                                 银行对账单 4jO~kcad  
barter transaction                              易货交易，以物换物交易 G;wv.|\  
basis of audit                                    审计依据 d.2   
basis of preparation                                (会计报表的)编制基础 Xs*~[k'  
book of account                               账目，账簿 !=I:Uc-Y  
borrowing                                         借款，贷款，借债 AaKILIIQZ  
branch                                              分支，分支机构，分店 b&V
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brought forward                                (账户余额等的)承上年，承上期，承上页 Za4 YD  
budget                                              预算 ,T"(97"  
building                                      建筑物；大楼 aD24)?db-  
business conditions                                  业务情况，经营情况 $kkdB,y  
business licence                               (企业等的)营业执照 %[;<'s5e~  
business relation                                业务关系 Cg8{NNeD  
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