[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  Z|UVH  
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审计词汇英汉对照 yr>J^Et%_  
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ability to continue as a going concern               持续经营能力 S3U]AH)C  
acceptability                                     可接受性，可接受程度 O{byMV{Ou  
acceptable level of detection risk                     检查风险的可接受水平 r^"sZk#  
acceptance of engagement                       接受委托 Citumc)E  
accepting the engagement for the first time              首次接受委托 G] tT=X[  
access to asset                                         对资产的接触 >#mKM%T2MJ  
according to                                     根据，依据，依照 W2$rC5|  
account balance                                账户余额 #>_fYj
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account for                                       对……进行会计处理，核算；解释 Z \ @9*  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 O3slYd&V  
accounting firm                                 会计师事务所 O(0a l#Fvj  
accounting information                      会计信息，会计资料 ^hEN  
accounting period                             会计期间 n@bkZ/G  
accounting policies                                   会计政策 og+Vr
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accounting professional bodies                 会计职业组织，会计职业团体 Bw`?zd\*  
accounting records                                   会计记录 a8[%-eW,  
accounting responsibility                           会计责任 MMaS  
accounting service                             会计服务 q |Pebe=  
accounting standards                                会计准则 f]Aa$
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Accounting Standards for Business Enterprises       企业会计准则 UDJ#P9uy  
accounting system                             会计系统 Pk5\v0vkg  
accounting treatment                                会计处理 *qL2=2  
accuracy                                    准确性，精确性 E)I&? <g  
additional audit procedures                      追加审计程序 xk8 NX-:  
addressee                                         收件人，收信人 ^"/TWl>jB  
Administration of State-owned Assets  (the～)     国有资产管理局 t*BCpC}  
administrative laws and regulations                 行政法规 :|I"Em3R  
adverse impact                                 不利影响，负面影响 :nnch?J_  
adverse opinion                                反对意见 @c8RlW/A  
advisory group                                  咨询组，顾问组 loq2+(  
agency fee                                        代理费，代理费用 {t0!N]'  
aggregate                                          总计，合计为…… Oa@SyroF=  
alternation of document and record                 变造文件和记录 SU7,uxF  
alternative audit procedures                      替代审计程序，备选审计程序 HH
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amend                                              修改，修订 5c%Fb:BW=  
amortisation                                      摊销 `+TC@2-?  
analytical capacity                             分析能力 FRPd fo37  
analytical procedures                               分析性程序 Ug gg!zA  
annual financial statements                        年度会计报表，年度财务报表 l_ x jsu  
appendix                                          附录，附表 qIzv|Nte  
applicable                                         适用的 cqZ
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applicable laws and regulations                 适用的法规 =
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application systems                                  应用系统 v,rKuvc'  
apply consistently                              一贯地执行，一贯地实施 OaN"6Ge#  
appropriate                                       适当的，合适的； MbTmdRf  
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appropriate authorization                          适当的授权 9K&YHg:1  
appropriateness of audit evidence                    审计证据的适当性 HPO:aGU  
approval                                    批准，核准 \!>qtFT  
assertion                                    (会计报表上的)认定；确认 W Kd:O
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y?}<SnjP:  
asset                                                 资产，财产 Dg ~k"Ice  
asset restructuring                             资产重组 @WKJ7pt`'N  
assignment of duties                                 职责的划分 cUi6 On1C  
assistant                                     助理，助理人员 VeFfkg4  
associated company                                 联属公司，联营公司 @v/Ae_q!  
association                                        联合，结合；协会，社团 $Zrc-tkV  
assumption                                       假设，假定 ]nxSVKE4p  
at a given date                                         在某一特定时日 5HAAaI  
attestation                                         鉴证，公证 daQJ{Cd,w  
attestation service                             鉴证服务 kO
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audit adjustment                                审计调整 #iD`Bg!VXc  
audit areas                                        审计领域 90<a'<\|  
audit conclusion                                审计结论 e5n"(s"G*[  
audit effectiveness                             审计效果 v]q"{c/  
audit efficiency                                  审计效率 YZ->ep}  
audit engagement letter                      审计业务约定书 f.vJJa  
audit evidence                                          审计证据 mI^S%HT  
audit fee                                    审计费 { ux' 9SA  
audit files                                          审计档案 ;t.)A3 PL  
audit findings                                     审计中发现的事项 q(#,X~0  
audit implementation stage                        审计实施阶段 UD2l!)rW  
audit mark                                        审计标识 N_0B[!B]  
audit materiality                                 审计重要性 1)-VlQK p  
audit method                                     审计方法 [|YuT:Cp  
audit objective                                         审计目标，审计目的 lj*=bK  
audit of financial statements                      会计报表审计，财务报表审计 WZbRR.TxO  
audit opinion                                     审计意见 =$kS
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audit period                                      被审计期间，被审计年度 |gGD3H  
audit plan                                          审计计划 qs (L2'7/  
audit planning                                    编制审计计划，制定审计计划，审计计划 RS{ E|  
audit planning stage                                  审计计划阶段 B|AIl+y  
audit procedure                                审计程序 7u%OYt D E  
audit programme                               审计程序表，具体审计计划 OR10IS  
audit report                                       审计报告 .z,`{-7U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 immf\
 
audit report with a qualified opinion                 有保留意见的审计报告 r,GgMk  
audit report with an adverse opinion                否定意见的审计报告 >+[{m<Eq  
audit report with dual dates                      双重日期审计报告 Nqj5,9 *c  
audit reporting stage                                 审计报告阶段 BDi+*8  
audit responsibility                                   审计责任 }%,LV]rGEZ  
audit results                                      审计结果 'L%)B-,n  
audit risk                                          审计风险 8(-N;<Ef2  
audit sampling                                          审计抽样 Ht~YSQ~:y  
audit sampling techniques                         审计抽样方法，审计抽样技术 EuD$^#  
audit strategies                                  审计策略 #<w2xR]:  
audit summary                                         审计总结，审计小结 2<_|1%C  
audit team                                         审计小组 =d
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audit test                                    审计测试 OK:YnSk"  
audit trail                                          审计轨迹 5%fR9?)  
audit work                                        审计工作 V67<Ky>  
audit working paper                                 审计工作底稿 3+vMi[YO  
audited financial statement                        审计会计报表，已审计财务报表 1L_(n  
Auditing Guidelines (the～)                      审计规范指南 .`h:1FP8  
auditing standards                             审计准则 S"Ag7i  
audit-oriented working paper                          (审计)业务类工作底稿 ZP4y35&%y  
authorisation                                     授权 -D_xA10  
authorisation of transaction                       交易的授权 uX&Tn1Kg  
availability                                         可获得性 *nY$YwHB  
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balance                                      余额；差额；平衡 B}d)e_uLj  
balance sheet                                    资产负债表 QLH6N mk  
bank                                                 银行 Ke\FzZ]  
bank account                                    银行账户，银行户头 #\O?|bN'q  
bank statement                                 银行对账单 ;E\e.R  
barter transaction                              易货交易，以物换物交易 KC-@2,c9V  
basis of audit                                    审计依据 3hR3)(+1  
basis of preparation                                (会计报表的)编制基础 iuoZk5O  
book of account                               账目，账簿 O6\t_.  
borrowing                                         借款，贷款，借债 h]
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branch                                              分支，分支机构，分店 q{Gf@  
brought forward                                (账户余额等的)承上年，承上期，承上页 {MmK:C  
budget                                              预算 Q~)A fa{  
building                                      建筑物；大楼 T'%Rkag>  
business conditions                                  业务情况，经营情况 t&(\A,ch %  
business licence                               (企业等的)营业执照 D^H4]
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business relation                                业务关系 Y:5Gp8Vi  
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