[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 u9}}}UN!  
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审计词汇英汉对照 hu[=9#''$  
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ability to continue as a going concern               持续经营能力 2qKo|'gL`  
acceptability                                     可接受性，可接受程度 <I'kJ{"
 
acceptable level of detection risk                     检查风险的可接受水平 !cT#G  
acceptance of engagement                       接受委托  f]q3E[?/  
accepting the engagement for the first time              首次接受委托 Q?n} ~(%&  
access to asset                                         对资产的接触 cqr!*  
according to                                     根据，依据，依照
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account balance                                账户余额 sLzcTGa2:z  
account for                                       对……进行会计处理，核算；解释 >[,Rt"[V  
accounting                                        会计，会计学 ULMG"."IH  
accounting advisory serve                        会计咨询服务 z~+_sTu  
accounting firm                                 会计师事务所 UZMo(rG.]{  
accounting information                      会计信息，会计资料 N:[m,U9a  
accounting period                             会计期间 `zRgP#  
accounting policies                                   会计政策 ,7SLc+  
accounting professional bodies                 会计职业组织，会计职业团体 0}hN/2}&  
accounting records                                   会计记录 _WtX8  
accounting responsibility                           会计责任 :h0as!2@dp  
accounting service                             会计服务 E*>tFw&[  
accounting standards                                会计准则 fG;)wQJ  
Accounting Standards for Business Enterprises       企业会计准则 d /&aC#'B  
accounting system                             会计系统 "R+ x  
accounting treatment                                会计处理 :1eI"])(  
accuracy                                    准确性，精确性 @no]*?Gpa  
additional audit procedures                      追加审计程序 )y'`C@ijI  
addressee                                         收件人，收信人 *aS|4M-  
Administration of State-owned Assets  (the～)     国有资产管理局 i;*c|ma1>  
administrative laws and regulations                 行政法规 QkZT%!7  
adverse impact                                 不利影响，负面影响 |uV1S^!A  
adverse opinion                                反对意见 C\dQ6(3}\  
advisory group                                  咨询组，顾问组 FIlw  
agency fee                                        代理费，代理费用 Mkko1T=6  
aggregate                                          总计，合计为…… j[m\;3Sp  
alternation of document and record                 变造文件和记录 $iDatQ[  
alternative audit procedures                      替代审计程序，备选审计程序 3=@7:4 A  
amend                                              修改，修订 2GXAq~h@  
amortisation                                      摊销 ^
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analytical capacity                             分析能力 ?c"No|@+  
analytical procedures                               分析性程序 t*zve,?}  
annual financial statements                        年度会计报表，年度财务报表 6(B0gBCId  
appendix                                          附录，附表 7xB#)o53  
applicable                                         适用的 5|x&Z/hL  
applicable laws and regulations                 适用的法规 511^f`P<  
application systems                                  应用系统 rIo`n2  
apply consistently                              一贯地执行，一贯地实施 M:6H%6eT  
appropriate                                       适当的，合适的； X<K[` =I  
征用，挪用 03J,NXs  
appropriate authorization                          适当的授权 qD7(+
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appropriateness of audit evidence                    审计证据的适当性 EK_NN<So#  
approval                                    批准，核准 G%;XJsFGp  
assertion                                    (会计报表上的)认定；确认 })g|r9=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `hM`bcS  
asset                                                 资产，财产 Lg|j0-"N  
asset restructuring                             资产重组 b:\I*WJ  
assignment of duties                                 职责的划分 LPb43  
assistant                                     助理，助理人员 +VDwDJ)lG  
associated company                                 联属公司，联营公司 d"Y9go"
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association                                        联合，结合；协会，社团 Df||#u=n  
assumption                                       假设，假定 n7 4?W  
at a given date                                         在某一特定时日 3ypB~bNw  
attestation                                         鉴证，公证 \yNjsG@,  
attestation service                             鉴证服务 G~a;q+7v'$  
audit adjustment                                审计调整 Sq/M %z5'  
audit areas                                        审计领域 k<ku5U1|
 
audit conclusion                                审计结论 e%`gD*8  
audit effectiveness                             审计效果 :RzcK>Gub=  
audit efficiency                                  审计效率 ($7>\"+Tl  
audit engagement letter                      审计业务约定书 g~h`wv'  
audit evidence                                          审计证据 ]x:>~0/L  
audit fee                                    审计费 LT!.M m  
audit files                                          审计档案 ?(*KQ#d  
audit findings                                     审计中发现的事项 8^\DQ&D  
audit implementation stage                        审计实施阶段 A;1<P5lo  
audit mark                                        审计标识 (NOAHV0
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audit materiality                                 审计重要性 Ooc,R(  
audit method                                     审计方法 7n,nODbJ  
audit objective                                         审计目标，审计目的 ]?#f=/  
audit of financial statements                      会计报表审计，财务报表审计 g % q7  
audit opinion                                     审计意见 =R:3J"ly0  
audit period                                      被审计期间，被审计年度 cInzwdh7  
audit plan                                          审计计划 ?T7`E q  
audit planning                                    编制审计计划，制定审计计划，审计计划 LD Bxw  
audit planning stage                                  审计计划阶段 ]d_Id]Qa+  
audit procedure                                审计程序 r&A#h;EQX2  
audit programme                               审计程序表，具体审计计划 ?CAP8_  
audit report                                       审计报告 ppR~e*rv-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^(V!vI*  
audit report with a qualified opinion                 有保留意见的审计报告 8'Xpx+v  
audit report with an adverse opinion                否定意见的审计报告 <4^ _dJ9=  
audit report with dual dates                      双重日期审计报告 W!4GL>9m}A  
audit reporting stage                                 审计报告阶段 d~g  
audit responsibility                                   审计责任 }%| (G[  
audit results                                      审计结果 SgAY/#  
audit risk                                          审计风险 /(BQzCP9O;  
audit sampling                                          审计抽样 bnWIB+%_  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z?oFee!4
 
audit strategies                                  审计策略 ?q7VB  
audit summary                                         审计总结，审计小结 }=^YLu=  
audit team                                         审计小组 VeA;zq  
audit test                                    审计测试 W~.1f1)  
audit trail                                          审计轨迹 6?+bi\6  
audit work                                        审计工作 RxAWX?9Z  
audit working paper                                 审计工作底稿 G<4H~1?P  
audited financial statement                        审计会计报表，已审计财务报表  X4 BDl  
Auditing Guidelines (the～)                      审计规范指南 R5 X<8(4p  
auditing standards                             审计准则 2!~j(_TA  
audit-oriented working paper                          (审计)业务类工作底稿 AQ32rJT8c`  
authorisation                                     授权 Axk p  
authorisation of transaction                       交易的授权 nFzhj%Pt;  
availability                                         可获得性 8 fVI33  
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balance                                      余额；差额；平衡 }pu2/44=W  
balance sheet                                    资产负债表 #i7!  
bank                                                 银行 (toGU  
bank account                                    银行账户，银行户头 bo 
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bank statement                                 银行对账单 i'L7t!f}o  
barter transaction                              易货交易，以物换物交易 uDa
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basis of audit                                    审计依据 qe"5&cc1  
basis of preparation                                (会计报表的)编制基础 B:n9*<v(  
book of account                               账目，账簿 2xni! *T+  
borrowing                                         借款，贷款，借债 tJUMLn?  
branch                                              分支，分支机构，分店 pA!+;Y!ZB<  
brought forward                                (账户余额等的)承上年，承上期，承上页 r*>XkM& M  
budget                                              预算 #`:60#l  
building                                      建筑物；大楼 *=MC+4E  
business conditions                                  业务情况，经营情况 !z{bqPlFGG  
business licence                               (企业等的)营业执照 mz+>rc  
business relation                                业务关系 ?fnJ`^|-r  
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