[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 CBr(a'3{Z  
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ability to continue as a going concern               持续经营能力 }6_*i!68"U  
acceptability                                     可接受性，可接受程度 .0Kc|b=w  
acceptable level of detection risk                     检查风险的可接受水平 ;=p3L<~c`K  
acceptance of engagement                       接受委托 sg8[TFX@Z  
accepting the engagement for the first time              首次接受委托 p9>1a j2a  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 L</k+a?H!  
account balance                                账户余额 (Z0_e&=*  
account for                                       对……进行会计处理，核算；解释 g\% Z+Dc  
accounting                                        会计，会计学 (^NYC$ZxM=  
accounting advisory serve                        会计咨询服务 O joa3  
accounting firm                                 会计师事务所 mCyn:+  
accounting information                      会计信息，会计资料 3_ly"\I\  
accounting period                             会计期间 fDwK5?  
accounting policies                                   会计政策 7 x'2  
accounting professional bodies                 会计职业组织，会计职业团体 c'.XC}  
accounting records                                   会计记录 a$j ~YUG_  
accounting responsibility                           会计责任 Y}]-o9Rl  
accounting service                             会计服务 M#_|WL~  
accounting standards                                会计准则 H76iBJ66  
Accounting Standards for Business Enterprises       企业会计准则 3K=%I+G(4  
accounting system                             会计系统 ]rG/?1'^i  
accounting treatment                                会计处理  .
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accuracy                                    准确性，精确性 <D[0mi0  
additional audit procedures                      追加审计程序 \xlG3nz  
addressee                                         收件人，收信人 P)l_ :;&  
Administration of State-owned Assets  (the～)     国有资产管理局  W,|+Dl  
administrative laws and regulations                 行政法规 lA pZC6Iwk  
adverse impact                                 不利影响，负面影响 gYCr,-_i  
adverse opinion                                反对意见 VsJiE0'%  
advisory group                                  咨询组，顾问组 Gp{,v  
agency fee                                        代理费，代理费用 c:  r25  
aggregate                                          总计，合计为…… 57~y
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alternation of document and record                 变造文件和记录 gBky
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alternative audit procedures                      替代审计程序，备选审计程序 $g^D1zkuDT  
amend                                              修改，修订 aeISb83Y|  
amortisation                                      摊销 Mf2F LrAh  
analytical capacity                             分析能力 egvb#:zW?  
analytical procedures                               分析性程序 AhD C5ue=  
annual financial statements                        年度会计报表，年度财务报表 DXo]O}VF  
appendix                                          附录，附表
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applicable                                         适用的 ?ac4GA(  
applicable laws and regulations                 适用的法规 *a\6X( ~  
application systems                                  应用系统 |UlG@Mn  
apply consistently                              一贯地执行，一贯地实施 !~&&&85  
appropriate                                       适当的，合适的； p- a{6<h  
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appropriate authorization                          适当的授权 m<49<O6o  
appropriateness of audit evidence                    审计证据的适当性 XZ . T%g  
approval                                    批准，核准 lxm/*^  
assertion                                    (会计报表上的)认定；确认 {zWR)o .=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 'zM=[#!B  
asset                                                 资产，财产 4-t^?T:qF  
asset restructuring                             资产重组 a}uYv:  
assignment of duties                                 职责的划分 {#ynN`tLyF  
assistant                                     助理，助理人员 )S 7+y6f&*  
associated company                                 联属公司，联营公司 CxTmW5l  
association                                        联合，结合；协会，社团 m`l9d4p w?  
assumption                                       假设，假定 ^$50[  
at a given date                                         在某一特定时日 F#>00b{Q  
attestation                                         鉴证，公证 0'Si ^>bW  
attestation service                             鉴证服务 s-_D,$ |  
audit adjustment                                审计调整 hbOXR.0z  
audit areas                                        审计领域 Bb:C^CHIQm  
audit conclusion                                审计结论 f-G)pHm  
audit effectiveness                             审计效果 R0}1:1}$Sn  
audit efficiency                                  审计效率 [lg!*  
audit engagement letter                      审计业务约定书 KW(a@X  
audit evidence                                          审计证据 'Y/0:)
 
audit fee                                    审计费 d)emTXB(  
audit files                                          审计档案 kzjuW  
audit findings                                     审计中发现的事项 JwB'B  
audit implementation stage                        审计实施阶段 ~L"$(^/  
audit mark                                        审计标识 PR Mg6  
audit materiality                                 审计重要性 S~i9~jA  
audit method                                     审计方法 {g! 7K  
audit objective                                         审计目标，审计目的 B ytx.[zbX  
audit of financial statements                      会计报表审计，财务报表审计 N(Ru/9!y"  
audit opinion                                     审计意见 %\v8FCb  
audit period                                      被审计期间，被审计年度 )-26(aNGT  
audit plan                                          审计计划 d?8OY  
audit planning                                    编制审计计划，制定审计计划，审计计划 gLB(A\yG  
audit planning stage                                  审计计划阶段 W|7| XO  
audit procedure                                审计程序 U\p`Y Z  
audit programme                               审计程序表，具体审计计划 {_Wrs.a'8  
audit report                                       审计报告 . P$m?p#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @^<odmM  
audit report with a qualified opinion                 有保留意见的审计报告 cvaG[N F  
audit report with an adverse opinion                否定意见的审计报告 *3H=t$1G}  
audit report with dual dates                      双重日期审计报告 @QQ%09*  
audit reporting stage                                 审计报告阶段 $G-<kC}8:  
audit responsibility                                   审计责任 mUa#sTm  
audit results                                      审计结果 >[AmIYg  
audit risk                                          审计风险 S
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audit sampling                                          审计抽样 >`\.i,X.D  
audit sampling techniques                         审计抽样方法，审计抽样技术 E ?Mgbd3  
audit strategies                                  审计策略 bGCC?}\  
audit summary                                         审计总结，审计小结 2ZY$/  
audit team                                         审计小组 *O :JECKU  
audit test                                    审计测试  E.h  
audit trail                                          审计轨迹 nbF<K?  
audit work                                        审计工作 TKR#YJQ?K  
audit working paper                                 审计工作底稿 byxlC?q7  
audited financial statement                        审计会计报表，已审计财务报表 Hw o _;fV  
Auditing Guidelines (the～)                      审计规范指南 !fzS' pkk.  
auditing standards                             审计准则 #4JMb#q0E  
audit-oriented working paper                          (审计)业务类工作底稿 
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authorisation                                     授权 %):_  
authorisation of transaction                       交易的授权 { c#US  
availability                                         可获得性 f6%k;R.Wz  
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balance                                      余额；差额；平衡 +@QrGY  
balance sheet                                    资产负债表 `eMZhYo  
bank                                                 银行 Byc;r-Q5V  
bank account                                    银行账户，银行户头 8Yh'/,o=L#  
bank statement                                 银行对账单 rG P;0KtQ  
barter transaction                              易货交易，以物换物交易 E`o_R=%  
basis of audit                                    审计依据 SBreA-
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basis of preparation                                (会计报表的)编制基础 "V' r}>  
book of account                               账目，账簿 "E\vdhk  
borrowing                                         借款，贷款，借债 A0<g8pv  
branch                                              分支，分支机构，分店 = LNU%0m  
brought forward                                (账户余额等的)承上年，承上期，承上页 AioW*`[WjA  
budget                                              预算 J\y^T3 Z  
building                                      建筑物；大楼 :1A:g^n  
business conditions                                  业务情况，经营情况 8"j$=T6;W  
business licence                               (企业等的)营业执照 {Dpsr` &  
business relation                                业务关系
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