[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 %";ap8J04F  
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审计词汇英汉对照 ?3do-tTp  
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ability to continue as a going concern               持续经营能力 {;3a^K  
acceptability                                     可接受性，可接受程度 ?|{tWR,Vb  
acceptable level of detection risk                     检查风险的可接受水平 %Vhj<
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acceptance of engagement                       接受委托 @gi / 1cq  
accepting the engagement for the first time              首次接受委托 */j[n$K>~`  
access to asset                                         对资产的接触 A>rN.XW  
according to                                     根据，依据，依照 e|4U2\&3y  
account balance                                账户余额 `FByME  
account for                                       对……进行会计处理，核算；解释 nBtKSNT#Q  
accounting                                        会计，会计学 oT9qd@uQ0:  
accounting advisory serve                        会计咨询服务 }VqCyJu&{  
accounting firm                                 会计师事务所 K%YR; )5A  
accounting information                      会计信息，会计资料 uXVs<im  
accounting period                             会计期间 y|(?>\jBl  
accounting policies                                   会计政策 v\-7sgZR  
accounting professional bodies                 会计职业组织，会计职业团体 7*@BCu6  
accounting records                                   会计记录 s\.\z[1  
accounting responsibility                           会计责任 in2m/q?  
accounting service                             会计服务 _FzA
f5DO  
accounting standards                                会计准则 ,p6o "-  
Accounting Standards for Business Enterprises       企业会计准则 u(g9-O  
accounting system                             会计系统 .s>.O6(^%  
accounting treatment                                会计处理 ( c +M"s  
accuracy                                    准确性，精确性 m5lTf
 
additional audit procedures                      追加审计程序 JxlZ,FF$@  
addressee                                         收件人，收信人 (4IH%Ez){  
Administration of State-owned Assets  (the～)     国有资产管理局 ^@;P-0Sy  
administrative laws and regulations                 行政法规 N2&h  yM  
adverse impact                                 不利影响，负面影响 :)kWQQ+,  
adverse opinion                                反对意见 R!2E`^{Wl  
advisory group                                  咨询组，顾问组 DS=Dg@y  
agency fee                                        代理费，代理费用 a[RqK#  
aggregate                                          总计，合计为…… !gj_9"<  
alternation of document and record                 变造文件和记录 ]>, Lw=_[_  
alternative audit procedures                      替代审计程序，备选审计程序 ?, cI!c`  
amend                                              修改，修订 v8\pOI}c  
amortisation                                      摊销 d8VFa'|  
analytical capacity                             分析能力 y>& s;  
analytical procedures                               分析性程序 YT<(2u#Ng  
annual financial statements                        年度会计报表，年度财务报表 ~Z5Wwp]a  
appendix                                          附录，附表 [ip}f4K  
applicable                                         适用的 b#Vm;6BHD1  
applicable laws and regulations                 适用的法规 ) -@Dh6F  
application systems                                  应用系统 Zi.
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apply consistently                              一贯地执行，一贯地实施 GoPK. E$  
appropriate                                       适当的，合适的； c4M]q4]F  
征用，挪用 vn^*  
appropriate authorization                          适当的授权 tTPjCl  
appropriateness of audit evidence                    审计证据的适当性 ZvSEa{
  
approval                                    批准，核准 +uMK_ds~  
assertion                                    (会计报表上的)认定；确认 +{cCKR
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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 sLW e \o  
asset                                                 资产，财产 S{zl<>+  
asset restructuring                             资产重组 jNW/Biy4u  
assignment of duties                                 职责的划分 / \5u-o)  
assistant                                     助理，助理人员 A&:~dZ:%w  
associated company                                 联属公司，联营公司 |],ocAN{  
association                                        联合，结合；协会，社团 @WP%kX.?  
assumption                                       假设，假定 Hf9F:yH  
at a given date                                         在某一特定时日 z}2  
attestation                                         鉴证，公证 qIk(ei  
attestation service                             鉴证服务 [wcp2g3Px  
audit adjustment                                审计调整 &\<?7Qj3U|  
audit areas                                        审计领域 7?2<W-n  
audit conclusion                                审计结论 XVYj X  
audit effectiveness                             审计效果 e# KP3Lp  
audit efficiency                                  审计效率 E*8).'S%k  
audit engagement letter                      审计业务约定书 $i$Z+-W4'  
audit evidence                                          审计证据 |/;X-+f8  
audit fee                                    审计费 ykNPKzW:  
audit files                                          审计档案 77;|PKE /  
audit findings                                     审计中发现的事项 k Hh0&~(  
audit implementation stage                        审计实施阶段 mxl"Y&l 2<  
audit mark                                        审计标识 d?4-"9Y  
audit materiality                                 审计重要性 JmbWE
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audit method                                     审计方法 Kj*$'('  
audit objective                                         审计目标，审计目的 gU@BEn}  
audit of financial statements                      会计报表审计，财务报表审计 Ia-nA|LBxI  
audit opinion                                     审计意见 |%fM*F^7/  
audit period                                      被审计期间，被审计年度 W4:#=.m  
audit plan                                          审计计划 =B"^#n ;  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]/odp/jm  
audit planning stage                                  审计计划阶段 Il$Jj-)  
audit procedure                                审计程序 S0tPnwco[~  
audit programme                               审计程序表，具体审计计划 nf

S.0\z  
audit report                                       审计报告 2w>yW]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1^y^b{  
audit report with a qualified opinion                 有保留意见的审计报告 2~QN#u|UC3  
audit report with an adverse opinion                否定意见的审计报告 ,5P tB]8&3  
audit report with dual dates                      双重日期审计报告 6G<gA>V  
audit reporting stage                                 审计报告阶段 8Xz \,}$O  
audit responsibility                                   审计责任 >e QFY^d5  
audit results                                      审计结果 P#qQde/y  
audit risk                                          审计风险 $mF9os-  
audit sampling                                          审计抽样 {S5j;  
audit sampling techniques                         审计抽样方法，审计抽样技术 IeGVLC
  
audit strategies                                  审计策略 i>z {QE  
audit summary                                         审计总结，审计小结 z460a[Wl  
audit team                                         审计小组 l6< bV#_qe  
audit test                                    审计测试 *hkNJ  
audit trail                                          审计轨迹 GqD_6cdh   
audit work                                        审计工作 '%[r9w  
audit working paper                                 审计工作底稿 N3?h
u}  
audited financial statement                        审计会计报表，已审计财务报表 oPR?Ar  
Auditing Guidelines (the～)                      审计规范指南 n^%",*8gD*  
auditing standards                             审计准则 X&cm)o%5Fe  
audit-oriented working paper                          (审计)业务类工作底稿 7^DN8g"&\  
authorisation                                     授权 RV_+-m{]  
authorisation of transaction                       交易的授权 D'oy% 1Q}  
availability                                         可获得性 v42Z&PO
 
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balance                                      余额；差额；平衡 9M1UkS$`@  
balance sheet                                    资产负债表 Q ;$NDYV1  
bank                                                 银行 :U/x(  
bank account                                    银行账户，银行户头 p]J0A ^VV  
bank statement                                 银行对账单 5ii:93Hlj  
barter transaction                              易货交易，以物换物交易 `8G {-_  
basis of audit                                    审计依据 a_o99lP  
basis of preparation                                (会计报表的)编制基础 ljJR7<  
book of account                               账目，账簿 HHg[6aw  
borrowing                                         借款，贷款，借债 E{}Vi>@V?  
branch                                              分支，分支机构，分店 Qi\"b  
brought forward                                (账户余额等的)承上年，承上期，承上页 l]z=0  
budget                                              预算 ^/7L(  
building                                      建筑物；大楼 ,nz3S5~  
business conditions                                  业务情况，经营情况 |RZI]H%  
business licence                               (企业等的)营业执照 Yo[Pu< zR  
business relation                                业务关系 R6-Z]Hu  
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