[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 &kR+7  
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审计词汇英汉对照 -ZTe#
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ability to continue as a going concern               持续经营能力 mv7><C  
acceptability                                     可接受性，可接受程度 Hzr<i4Y=w9  
acceptable level of detection risk                     检查风险的可接受水平 :r?gD2q  
acceptance of engagement                       接受委托 Y\7>> ?  
accepting the engagement for the first time              首次接受委托 e rz9CX  
access to asset                                         对资产的接触 tx$kD2  
according to                                     根据，依据，依照 _:h rm%^  
account balance                                账户余额 s}MD;V& 0  
account for                                       对……进行会计处理，核算；解释 ff.(X!  
accounting                                        会计，会计学 ~F?vf@k  
accounting advisory serve                        会计咨询服务 pwg$% lv  
accounting firm                                 会计师事务所 ].W)eMC*c(  
accounting information                      会计信息，会计资料 d|GQZAEJEt  
accounting period                             会计期间 ?2hS<qXX  
accounting policies                                   会计政策 axJuJ`+Y  
accounting professional bodies                 会计职业组织，会计职业团体 m`"^d #  
accounting records                                   会计记录 {Y>5 [
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accounting responsibility                           会计责任 =T73660  
accounting service                             会计服务 E5a1 7ra  
accounting standards                                会计准则  iV h^;  
Accounting Standards for Business Enterprises       企业会计准则 XLEEd?Vct9  
accounting system                             会计系统 <Fkm7ME]  
accounting treatment                                会计处理 @Q!Jzw#B  
accuracy                                    准确性，精确性 ;7id![KI4  
additional audit procedures                      追加审计程序 `
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addressee                                         收件人，收信人 tDW W 4H  
Administration of State-owned Assets  (the～)     国有资产管理局 3[R<JrO  
administrative laws and regulations                 行政法规 }2WscxL  
adverse impact                                 不利影响，负面影响 qJjXN+/D  
adverse opinion                                反对意见 iFJ2dFA  
advisory group                                  咨询组，顾问组 Rne#z2Ok
 
agency fee                                        代理费，代理费用 @J`o pR  
aggregate                                          总计，合计为…… RCXm</  
alternation of document and record                 变造文件和记录 7Hghn"ol  
alternative audit procedures                      替代审计程序，备选审计程序  =fJDFg  
amend                                              修改，修订 P$YY4|`  
amortisation                                      摊销 lSMv9:N  
analytical capacity                             分析能力 ?hqHTH:PU  
analytical procedures                               分析性程序 !+sC'/  
annual financial statements                        年度会计报表，年度财务报表 G`n|fuv  
appendix                                          附录，附表 |u r/6{Oj1  
applicable                                         适用的 eWKFs)C]  
applicable laws and regulations                 适用的法规 `Aa}q(}k  
application systems                                  应用系统 pbfIO47ZC  
apply consistently                              一贯地执行，一贯地实施 #xUX1(  
appropriate                                       适当的，合适的； ,g69?w  
征用，挪用
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appropriate authorization                          适当的授权 Rm@#GP`  
appropriateness of audit evidence                    审计证据的适当性 [v@3|@  
approval                                    批准，核准 ~q5aMy d<  
assertion                                    (会计报表上的)认定；确认 #[ei/p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0c2O'&$au  
asset                                                 资产，财产 t>hoXn^-  
asset restructuring                             资产重组 ,;3bPjey  
assignment of duties                                 职责的划分 _?]0b7X  
assistant                                     助理，助理人员 ew13qpt)<L  
associated company                                 联属公司，联营公司 1 M1
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association                                        联合，结合；协会，社团 fwF&V^Dy  
assumption                                       假设，假定 ,6J{-Iu  
at a given date                                         在某一特定时日 `w&A;fR!H  
attestation                                         鉴证，公证 HbOLf  
attestation service                             鉴证服务 C VXz>oM  
audit adjustment                                审计调整 gGaA;YW1  
audit areas                                        审计领域 .OyzM  
audit conclusion                                审计结论 'hoEdJ]t5  
audit effectiveness                             审计效果 JXx[e  
audit efficiency                                  审计效率 g~7x+cu0  
audit engagement letter                      审计业务约定书  Wg!<V6}  
audit evidence                                          审计证据 J-UqH3({Z,  
audit fee                                    审计费 )r0XQa]@$  
audit files                                          审计档案 1Yk!R9.  
audit findings                                     审计中发现的事项 1"\^@qRv#  
audit implementation stage                        审计实施阶段 `4Swd
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audit mark                                        审计标识 ut*sx9
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audit materiality                                 审计重要性 [QwBSq8)  
audit method                                     审计方法 Exb? eHO  
audit objective                                         审计目标，审计目的 C vOH*K'  
audit of financial statements                      会计报表审计，财务报表审计 5cUz^ >  
audit opinion                                     审计意见 '?Jz8iu-  
audit period                                      被审计期间，被审计年度 ;i'mma_!  
audit plan                                          审计计划 kTW[)  
audit planning                                    编制审计计划，制定审计计划，审计计划 +=Y[RCXT  
audit planning stage                                  审计计划阶段 r" _U-w  
audit procedure                                审计程序 C8Oh]JF4d  
audit programme                               审计程序表，具体审计计划 h5o6G1ur  
audit report                                       审计报告 H2jF=U"=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XLgp.w;  
audit report with a qualified opinion                 有保留意见的审计报告 1!S*z^LGl  
audit report with an adverse opinion                否定意见的审计报告 h@2YQgw`  
audit report with dual dates                      双重日期审计报告 gLss2i.r  
audit reporting stage                                 审计报告阶段 p!o?2Lbiw  
audit responsibility                                   审计责任 gcA,u)z}R  
audit results                                      审计结果 yC:C  
audit risk                                          审计风险 T5_/*`F  
audit sampling                                          审计抽样 20,}T)}Tm  
audit sampling techniques                         审计抽样方法，审计抽样技术 Op_(10|  
audit strategies                                  审计策略 S'_2o?fs  
audit summary                                         审计总结，审计小结 6/dP)"a('  
audit team                                         审计小组 9 d f GV!Z  
audit test                                    审计测试 y$K[ArqX  
audit trail                                          审计轨迹 W^,(w
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audit work                                        审计工作 )p`zN=t
 
audit working paper                                 审计工作底稿 'QdDXw5o  
audited financial statement                        审计会计报表，已审计财务报表 o)L)|  
Auditing Guidelines (the～)                      审计规范指南 l9Av@|  
auditing standards                             审计准则 &SW~4{n:  
audit-oriented working paper                          (审计)业务类工作底稿 K'c[r0Ew  
authorisation                                     授权 9 gc0Ri[4m  
authorisation of transaction                       交易的授权 xFScj0Y  
availability                                         可获得性 Aa`R40yl  
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balance                                      余额；差额；平衡 ;S?ei>Q  
balance sheet                                    资产负债表 e
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bank                                                 银行 ~f6Q  
bank account                                    银行账户，银行户头 pf`vH`r  
bank statement                                 银行对账单 n`X}
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barter transaction                              易货交易，以物换物交易 ZK4d;oa",  
basis of audit                                    审计依据 xUF5  
basis of preparation                                (会计报表的)编制基础 STL+tLJ  
book of account                               账目，账簿 Rd;^ fBx  
borrowing                                         借款，贷款，借债 x yrlR;Sk  
branch                                              分支，分支机构，分店 !!<H*9]+W;  
brought forward                                (账户余额等的)承上年，承上期，承上页 [{q])P;  
budget                                              预算 &a
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building                                      建筑物；大楼 #G]g  
business conditions                                  业务情况，经营情况 <xlyk/  
business licence                               (企业等的)营业执照 Y#zHw<<E  
business relation                                业务关系 $EnBigb!  
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