[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 J]A!>|Ic  
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审计词汇英汉对照  cf#2Wg)  
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ability to continue as a going concern               持续经营能力 25RFi24>D  
acceptability                                     可接受性，可接受程度 B`xrdtW  
acceptable level of detection risk                     检查风险的可接受水平 ^-9g_5  
acceptance of engagement                       接受委托 E {$Jk]c  
accepting the engagement for the first time              首次接受委托 gUs.D_*  
access to asset                                         对资产的接触 >weY_%a  
according to                                     根据，依据，依照 0w
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account balance                                账户余额 8[S
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account for                                       对……进行会计处理，核算；解释 p^~AbU'6~  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 0L_JP9e  
accounting firm                                 会计师事务所 >TT4;ph  
accounting information                      会计信息，会计资料 oz(V a!  
accounting period                             会计期间 9 gFema{U  
accounting policies                                   会计政策 `;yfSoY  
accounting professional bodies                 会计职业组织，会计职业团体 ?CgqHmf\\(  
accounting records                                   会计记录 =ILE/pC-|  
accounting responsibility                           会计责任 2HNKq<  
accounting service                             会计服务 nCZ&FNi{O~  
accounting standards                                会计准则 59;p|  
Accounting Standards for Business Enterprises       企业会计准则 Tji G!W8  
accounting system                             会计系统 FA}dKE=c Q  
accounting treatment                                会计处理 88]V6Rm9[*  
accuracy                                    准确性，精确性 M<R3JzT  
additional audit procedures                      追加审计程序 kQ5mIJ9(  
addressee                                         收件人，收信人 rz%8Vigb  
Administration of State-owned Assets  (the～)     国有资产管理局 ToWiXH)4
 
administrative laws and regulations                 行政法规 7JvBzD42  
adverse impact                                 不利影响，负面影响 /gWaxR*m  
adverse opinion                                反对意见 &eL02:[  
advisory group                                  咨询组，顾问组 DlHt#Ob7  
agency fee                                        代理费，代理费用 w\o?p.drp=  
aggregate                                          总计，合计为…… \':'8:E  
alternation of document and record                 变造文件和记录 K( : NshM  
alternative audit procedures                      替代审计程序，备选审计程序 1 !N+hf  
amend                                              修改，修订 3mI(5~4A]?  
amortisation                                      摊销 F7!g+LPc<  
analytical capacity                             分析能力 |sP;`h}I%  
analytical procedures                               分析性程序 $]v =2j  
annual financial statements                        年度会计报表，年度财务报表 J?]wA1
 
appendix                                          附录，附表 {t<E*5N]a  
applicable                                         适用的 .ME>ICA  
applicable laws and regulations                 适用的法规 } + ]A?'&  
application systems                                  应用系统 0!<qfT a  
apply consistently                              一贯地执行，一贯地实施 37OU  
appropriate                                       适当的，合适的； ^U"$uJz!c  
征用，挪用 |]--sUx:  
appropriate authorization                          适当的授权 0_F6t-  
appropriateness of audit evidence                    审计证据的适当性 kj_MzgC'?  
approval                                    批准，核准 B2p/  
assertion                                    (会计报表上的)认定；确认 *3.K; Ic;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RLy(Wz3%
 
asset                                                 资产，财产 GRM:o)4;#  
asset restructuring                             资产重组 %b8ig1  
assignment of duties                                 职责的划分 S$~T8_m^U  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 Rcg q7W  
association                                        联合，结合；协会，社团 nHAET  
assumption                                       假设，假定 L
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at a given date                                         在某一特定时日 ]Sj<1tx7f  
attestation                                         鉴证，公证 HQtR;[1  
attestation service                             鉴证服务 ''t\J^+&  
audit adjustment                                审计调整 kYbqb?  
audit areas                                        审计领域 " pg5w  
audit conclusion                                审计结论
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audit effectiveness                             审计效果  |2<y  
audit efficiency                                  审计效率 R;mA2:W)x  
audit engagement letter                      审计业务约定书 x*H,eY3  
audit evidence                                          审计证据 +2:\oy}!8  
audit fee                                    审计费 $('"0 @fg  
audit files                                          审计档案 ~Up5+7k@  
audit findings                                     审计中发现的事项 >:o$h2  
audit implementation stage                        审计实施阶段 b/[$bZD5o  
audit mark                                        审计标识 1SAO6Wh  
audit materiality                                 审计重要性 @:,B /B;  
audit method                                     审计方法 5 [GdFd>{  
audit objective                                         审计目标，审计目的 6zbqv6  
audit of financial statements                      会计报表审计，财务报表审计 ]>vC.iYp  
audit opinion                                     审计意见 pc/x&VY%  
audit period                                      被审计期间，被审计年度 2:5Go  
audit plan                                          审计计划 0tz7^:|D  
audit planning                                    编制审计计划，制定审计计划，审计计划 +56N}MAs  
audit planning stage                                  审计计划阶段 91f{qq=#J{  
audit procedure                                审计程序 DT;n)7+,  
audit programme                               审计程序表，具体审计计划 ^LI\W'K  
audit report                                       审计报告 7)RDu,fx  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 PiwMl)E|!  
audit report with a qualified opinion                 有保留意见的审计报告 @\*`rl]  
audit report with an adverse opinion                否定意见的审计报告 1k)31GEQw  
audit report with dual dates                      双重日期审计报告 aB_~Vh  
audit reporting stage                                 审计报告阶段 ^X]rF Y1  
audit responsibility                                   审计责任 CMhl*dH  
audit results                                      审计结果 g5&ZXA  
audit risk                                          审计风险 HNUpgNi  
audit sampling                                          审计抽样 "?*B2*|}`  
audit sampling techniques                         审计抽样方法，审计抽样技术 3<XP/c";  
audit strategies                                  审计策略 H*.v*ro9_  
audit summary                                         审计总结，审计小结 .8%&K0  
audit team                                         审计小组 '048Qykt;  
audit test                                    审计测试 O*S Jx
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audit trail                                          审计轨迹 5'<J@3B  
audit work                                        审计工作 ] /"!J6(e  
audit working paper                                 审计工作底稿 O#_\@f#[  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 "cZ){w  
auditing standards                             审计准则 9kzJ5}  
audit-oriented working paper                          (审计)业务类工作底稿 # x+7-hi  
authorisation                                     授权 a S;z YD  
authorisation of transaction                       交易的授权 m2a[E0  
availability                                         可获得性 XQ'$J_hC  
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balance                                      余额；差额；平衡 Vg^yjP{sv  
balance sheet                                    资产负债表 6:Hd`  
bank                                                 银行 ).32Im!;#R  
bank account                                    银行账户，银行户头 A(D>Zh6o@  
bank statement                                 银行对账单 t5aX9WIW  
barter transaction                              易货交易，以物换物交易 Cl8S_Bz  
basis of audit                                    审计依据 YB+My~fw{l  
basis of preparation                                (会计报表的)编制基础 H2S/!Q;K  
book of account                               账目，账簿 <YM!K8hu$  
borrowing                                         借款，贷款，借债 Y1wH_!%b  
branch                                              分支，分支机构，分店 l( WF  
brought forward                                (账户余额等的)承上年，承上期，承上页 gJH^f3  
budget                                              预算 HIqe~Vc  
building                                      建筑物；大楼 % N#A1   
business conditions                                  业务情况，经营情况 l3Qt_I)L  
business licence                               (企业等的)营业执照 v8"Zru  
business relation                                业务关系 /EW=O
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