[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 0gxbo  
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审计词汇英汉对照 Kh3*\xT  
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ability to continue as a going concern               持续经营能力 }9{6{TD  
acceptability                                     可接受性，可接受程度 kE/>Ys@w  
acceptable level of detection risk                     检查风险的可接受水平 YS/{q~$t  
acceptance of engagement                       接受委托 :MpIx&  
accepting the engagement for the first time              首次接受委托 o9>r -  
access to asset                                         对资产的接触 f |aO9w   
according to                                     根据，依据，依照 {b} ?I4)  
account balance                                账户余额 ]w! x  
account for                                       对……进行会计处理，核算；解释 8!E$0^)c|  
accounting                                        会计，会计学 tOS%.0W5J  
accounting advisory serve                        会计咨询服务 <?QY\wyikz  
accounting firm                                 会计师事务所 N!aV~\E  
accounting information                      会计信息，会计资料 q4Qm:|-  
accounting period                             会计期间 ZA+$ZU^  
accounting policies                                   会计政策 %0. o(U  
accounting professional bodies                 会计职业组织，会计职业团体 g,mcxXO  
accounting records                                   会计记录 iiKFV>;t/  
accounting responsibility                           会计责任 3,W2CN}  
accounting service                             会计服务 eQJLyeR+  
accounting standards                                会计准则 X 1^f0\k  
Accounting Standards for Business Enterprises       企业会计准则 i$$\}2m{L  
accounting system                             会计系统 -7hU1j~I  
accounting treatment                                会计处理 8Q?)L
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accuracy                                    准确性，精确性 5c`DkWne%  
additional audit procedures                      追加审计程序 kR9G;IZ8s  
addressee                                         收件人，收信人 lD.PNwM  
Administration of State-owned Assets  (the～)     国有资产管理局 ^=}~   
administrative laws and regulations                 行政法规 hekAics6S  
adverse impact                                 不利影响，负面影响 _~fO8_vr  
adverse opinion                                反对意见 yUqvF6+26  
advisory group                                  咨询组，顾问组 *~4w%U4T0  
agency fee                                        代理费，代理费用 uXyNj2(d.  
aggregate                                          总计，合计为…… x]J{EA{+  
alternation of document and record                 变造文件和记录 p~DlZk"  
alternative audit procedures                      替代审计程序，备选审计程序 i%D/@$\D6  
amend                                              修改，修订 +7^{T:^ht  
amortisation                                      摊销 B$_F)2%m;  
analytical capacity                             分析能力 iMYvCw/t6  
analytical procedures                               分析性程序 u7<B*d:  
annual financial statements                        年度会计报表，年度财务报表 @| qnD  
appendix                                          附录，附表 1DN,  
applicable                                         适用的 I?Hj,lN  
applicable laws and regulations                 适用的法规 .9S  
application systems                                  应用系统 ` L6H2:pf  
apply consistently                              一贯地执行，一贯地实施 _LxV)   
appropriate                                       适当的，合适的； ? 20y6c
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征用，挪用 -;
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appropriate authorization                          适当的授权 >dn[oS,  
appropriateness of audit evidence                    审计证据的适当性 ;xXHSxa:=W  
approval                                    批准，核准 g=:%j5?.e  
assertion                                    (会计报表上的)认定；确认 u,*$n'l]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JIjqGxR  
asset                                                 资产，财产 l92#F*  
asset restructuring                             资产重组 #$e ~o}(r  
assignment of duties                                 职责的划分 7a->"W  
assistant                                     助理，助理人员 *<OWd'LI  
associated company                                 联属公司，联营公司 &H-39;?u  
association                                        联合，结合；协会，社团 v$owG-_><  
assumption                                       假设，假定 +g@@|&B  
at a given date                                         在某一特定时日 #}^
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attestation                                         鉴证，公证 /Vg R[  
attestation service                             鉴证服务 [`yiD
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audit adjustment                                审计调整 hm&{l|u{RU  
audit areas                                        审计领域 mAX]m1s  
audit conclusion                                审计结论 #B &D  
audit effectiveness                             审计效果 %]nLCoQh  
audit efficiency                                  审计效率 Cx} Yp-  
audit engagement letter                      审计业务约定书 |Gzd|$%Oq  
audit evidence                                          审计证据 P5%DvZB$w  
audit fee                                    审计费 v'2EYTVNJD  
audit files                                          审计档案 zZ[SC  
audit findings                                     审计中发现的事项 I^qk`5w  
audit implementation stage                        审计实施阶段 k'xnl"q  
audit mark                                        审计标识 }$Q+x'  
audit materiality                                 审计重要性 ,.x5
 
audit method                                     审计方法 cSnm\f  
audit objective                                         审计目标，审计目的 ouPwhB,bg  
audit of financial statements                      会计报表审计，财务报表审计 ]9]3=;b>  
audit opinion                                     审计意见 {(7Dz*0
  
audit period                                      被审计期间，被审计年度 eWhv X9 <  
audit plan                                          审计计划 Q4Hf!v]r  
audit planning                                    编制审计计划，制定审计计划，审计计划 K/, B  
audit planning stage                                  审计计划阶段 Z>Rd6o'  
audit procedure                                审计程序 e-]k{_wm  
audit programme                               审计程序表，具体审计计划 .1t$(]CyC  
audit report                                       审计报告 Go^W\y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +wY3E*hU  
audit report with a qualified opinion                 有保留意见的审计报告 }^pnwo9vV  
audit report with an adverse opinion                否定意见的审计报告 Z>7Oez>  
audit report with dual dates                      双重日期审计报告 >6@*%LM  
audit reporting stage                                 审计报告阶段 6T;C +
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audit responsibility                                   审计责任 q}M^i7IE  
audit results                                      审计结果 ST'L \yebc  
audit risk                                          审计风险 ^8 AV#a  
audit sampling                                          审计抽样 <(>v|5K0]  
audit sampling techniques                         审计抽样方法，审计抽样技术 tPDV"Md#m<  
audit strategies                                  审计策略 M#=woj&[  
audit summary                                         审计总结，审计小结 .Xg%><{~  
audit team                                         审计小组 ygd'Nh!@  
audit test                                    审计测试 %&V<kH"7Q{  
audit trail                                          审计轨迹 A&Ut:Oi A  
audit work                                        审计工作  UY+~,a  
audit working paper                                 审计工作底稿 R0gjx"U  
audited financial statement                        审计会计报表，已审计财务报表 jQ4Pv`  
Auditing Guidelines (the～)                      审计规范指南 66[yL(*+  
auditing standards                             审计准则 4_F<jx,G  
audit-oriented working paper                          (审计)业务类工作底稿 Z@t).$  
authorisation                                     授权 *O$kF.3q  
authorisation of transaction                       交易的授权 H_o<!YxK  
availability                                         可获得性 Q^Y>T&Q  
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balance                                      余额；差额；平衡 >Djv8 0  
balance sheet                                    资产负债表 ?$U
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bank                                                 银行 >Cb% `pe  
bank account                                    银行账户，银行户头 k#5S'sCF<  
bank statement                                 银行对账单 $kZ,uvKN  
barter transaction                              易货交易，以物换物交易 -+'{C
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basis of audit                                    审计依据 lh(A=hn"n  
basis of preparation                                (会计报表的)编制基础 !#f4t]FM`B  
book of account                               账目，账簿 rw ^^12)  
borrowing                                         借款，贷款，借债 ''?.6r  
branch                                              分支，分支机构，分店 x1|5q/I  
brought forward                                (账户余额等的)承上年，承上期，承上页 o5BOe1_Pw  
budget                                              预算 '"GdO;}&  
building                                      建筑物；大楼 }]=b%CPJh+  
business conditions                                  业务情况，经营情况 nC_
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business licence                               (企业等的)营业执照 SXwgn >  
business relation                                业务关系 [\@!~F{  
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