[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 #[~f6s9D  
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审计词汇英汉对照 % +M,FgW  
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ability to continue as a going concern               持续经营能力 h)X"<a++N  
acceptability                                     可接受性，可接受程度 1X#gHstD  
acceptable level of detection risk                     检查风险的可接受水平 D<bHRtP  
acceptance of engagement                       接受委托 QU)A
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accepting the engagement for the first time              首次接受委托 a0&R! E;  
access to asset                                         对资产的接触 g+KuK
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according to                                     根据，依据，依照 9aY}+hgb#  
account balance                                账户余额 K5\;'.9M  
account for                                       对……进行会计处理，核算；解释 {6;S= 9E\
 
accounting                                        会计，会计学 \U HI%1^  
accounting advisory serve                        会计咨询服务 H\=S_b1wo  
accounting firm                                 会计师事务所 )'$'?Fn  
accounting information                      会计信息，会计资料 l}9E0^AS  
accounting period                             会计期间 5R*55@)  
accounting policies                                   会计政策 a,?u 2  
accounting professional bodies                 会计职业组织，会计职业团体 JP6+h>ft  
accounting records                                   会计记录 jd}-&DN  
accounting responsibility                           会计责任 [CG*o>n&|  
accounting service                             会计服务 j\uPOn8k  
accounting standards                                会计准则 g6;a2  
Accounting Standards for Business Enterprises       企业会计准则 *orP{p-U  
accounting system                             会计系统 5uL!Ae  
accounting treatment                                会计处理 j55OG~)  
accuracy                                    准确性，精确性 :v8~'cZ  
additional audit procedures                      追加审计程序 `"eIzLc%o6  
addressee                                         收件人，收信人 ~JDVoS;>jU  
Administration of State-owned Assets  (the～)     国有资产管理局 Xm~N Bt  
administrative laws and regulations                 行政法规 |SwW*C  
adverse impact                                 不利影响，负面影响 3TNj*jo  
adverse opinion                                反对意见 h`V#)Q  
advisory group                                  咨询组，顾问组 4+B OS ~  
agency fee                                        代理费，代理费用 4cJka~  
aggregate                                          总计，合计为…… |j!U/n.%w  
alternation of document and record                 变造文件和记录 ::p(ViYG  
alternative audit procedures                      替代审计程序，备选审计程序 KO=H!Em\l  
amend                                              修改，修订 !mu1e=bY>  
amortisation                                      摊销 R H0J#6C/  
analytical capacity                             分析能力 lQf38u||  
analytical procedures                               分析性程序 :<R"
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annual financial statements                        年度会计报表，年度财务报表 7;Vqr$9)  
appendix                                          附录，附表 o=I.i>c  
applicable                                         适用的 ew|e66Tw$  
applicable laws and regulations                 适用的法规 {3|h^h_R  
application systems                                  应用系统 Jm]P,jaLc  
apply consistently                              一贯地执行，一贯地实施 G!5~`v  
appropriate                                       适当的，合适的； 78F Ly7  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 1p COLC%1  
approval                                    批准，核准 '2xfU  
assertion                                    (会计报表上的)认定；确认 ?9:~d#p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L(_bf/@3  
asset                                                 资产，财产 &Q[|FO;[  
asset restructuring                             资产重组 U$wD'v3pw  
assignment of duties                                 职责的划分 5HW'nhE  
assistant                                     助理，助理人员 }"6 PM)s  
associated company                                 联属公司，联营公司 9=p/'d8  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 ;;7:l,vy  
at a given date                                         在某一特定时日 &4jc3_UKV  
attestation                                         鉴证，公证 ZoT8  
attestation service                             鉴证服务 2#xz,RM.  
audit adjustment                                审计调整 mD go@f  
audit areas                                        审计领域 :a'[4w  
audit conclusion                                审计结论 )]3_o!o
  
audit effectiveness                             审计效果 {*AYhZ  
audit efficiency                                  审计效率 %p8#pt\$7  
audit engagement letter                      审计业务约定书 6~!l7HqO  
audit evidence                                          审计证据 H.*aVb$  
audit fee                                    审计费 5PPaR|c3  
audit files                                          审计档案 q?bKh*48  
audit findings                                     审计中发现的事项 ja+PVf  
audit implementation stage                        审计实施阶段 y}GFtRNG  
audit mark                                        审计标识 @Avve8S  
audit materiality                                 审计重要性 P8n |MN  
audit method                                     审计方法 y5`$Aa4~  
audit objective                                         审计目标，审计目的 ^/DP%^D  
audit of financial statements                      会计报表审计，财务报表审计 cX4I+Mf  
audit opinion                                     审计意见 3D2i32Y@!  
audit period                                      被审计期间，被审计年度 V~"-\@  
audit plan                                          审计计划 O("13cU  
audit planning                                    编制审计计划，制定审计计划，审计计划 ((mR'A|`  
audit planning stage                                  审计计划阶段 R 9b0D>Lxt  
audit procedure                                审计程序 W9/HM!  
audit programme                               审计程序表，具体审计计划 ISi^BFU  
audit report                                       审计报告 _tR?WmNH=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0vrx5E!  
audit report with a qualified opinion                 有保留意见的审计报告 #-8%g{  
audit report with an adverse opinion                否定意见的审计报告  } @4by<  
audit report with dual dates                      双重日期审计报告 NM0s*s42  
audit reporting stage                                 审计报告阶段 A Nq3r(  
audit responsibility                                   审计责任 vMeB2r<  
audit results                                      审计结果 ]jgMN7  
audit risk                                          审计风险 dd:vQOF;  
audit sampling                                          审计抽样 :fA|J!^b[  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,qT+Vqpr{  
audit strategies                                  审计策略 Vi'zSR28Z  
audit summary                                         审计总结，审计小结 uXo?  
audit team                                         审计小组 w,eW?b  
audit test                                    审计测试 0rCQz3gh1  
audit trail                                          审计轨迹 vX<^x2~9(  
audit work                                        审计工作 pmgPBiU>  
audit working paper                                 审计工作底稿 FG)(,?q  
audited financial statement                        审计会计报表，已审计财务报表 X|dlVNL8p  
Auditing Guidelines (the～)                      审计规范指南 a9g~(#?a  
auditing standards                             审计准则 <N,:w` g#  
audit-oriented working paper                          (审计)业务类工作底稿 >.&E-1[ +:  
authorisation                                     授权 0t2n7Y?N  
authorisation of transaction                       交易的授权 W}'l8z]   
availability                                         可获得性 sr-tZ^d5S?  
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balance                                      余额；差额；平衡 {wv
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balance sheet                                    资产负债表 JiFB<Q\  
bank                                                 银行 j]J-#J  
bank account                                    银行账户，银行户头 WYd9p;k  
bank statement                                 银行对账单 _ @OS,A  
barter transaction                              易货交易，以物换物交易 vE&K!k`  
basis of audit                                    审计依据 @Io@1[kj  
basis of preparation                                (会计报表的)编制基础 kc/"  
book of account                               账目，账簿 7\[)5j  
borrowing                                         借款，贷款，借债 xv~Sk2Z+d  
branch                                              分支，分支机构，分店 @K1'Q!S*  
brought forward                                (账户余额等的)承上年，承上期，承上页 t 09-y  
budget                                              预算 TW-^C;   
building                                      建筑物；大楼 -S7i':  
business conditions                                  业务情况，经营情况 pch8A0JAl)  
business licence                               (企业等的)营业执照 @|D#lBm  
business relation                                业务关系 Q#zU0K*^  
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