[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 cCX*D_kCB  
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审计词汇英汉对照 =H~j,K  
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ability to continue as a going concern               持续经营能力 Pz^544\~ou  
acceptability                                     可接受性，可接受程度 I:.s_8mH}  
acceptable level of detection risk                     检查风险的可接受水平 M3AXe]<eC1  
acceptance of engagement                       接受委托 Ss`LLq0LO  
accepting the engagement for the first time              首次接受委托 <GsuZ  
access to asset                                         对资产的接触 PW4q~rc=:  
according to                                     根据，依据，依照 ;rS{:  
account balance                                账户余额 SAz   
account for                                       对……进行会计处理，核算；解释 KSL`W2}  
accounting                                        会计，会计学 9FX-1,Jx  
accounting advisory serve                        会计咨询服务 ~s{$WL&  
accounting firm                                 会计师事务所 D,6:EV"sa  
accounting information                      会计信息，会计资料 snJ129}A  
accounting period                             会计期间 1&2>LE/P  
accounting policies                                   会计政策 E.f%H(b  
accounting professional bodies                 会计职业组织，会计职业团体 4I7>f]=)  
accounting records                                   会计记录 cNH7C"@GVu  
accounting responsibility                           会计责任 g=rbPbu  
accounting service                             会计服务 s@C}P  
accounting standards                                会计准则 saAF+H/=  
Accounting Standards for Business Enterprises       企业会计准则 [ 3HfQ  
accounting system                             会计系统 x"~JR\yzKJ  
accounting treatment                                会计处理 Uz7<PLxd  
accuracy                                    准确性，精确性 pXUS
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additional audit procedures                      追加审计程序 OKV8zO  
addressee                                         收件人，收信人 ;\]@K6m/Ap  
Administration of State-owned Assets  (the～)     国有资产管理局 g+lCMW\  
administrative laws and regulations                 行政法规 =QsYXK7Mn4  
adverse impact                                 不利影响，负面影响 :pUtSs7p}  
adverse opinion                                反对意见 h$*!8=M  
advisory group                                  咨询组，顾问组 U~8 g_*  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… If.r5z9  
alternation of document and record                 变造文件和记录 b]y2+A.
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alternative audit procedures                      替代审计程序，备选审计程序 6wxs1G  
amend                                              修改，修订 |{8Pb3#U  
amortisation                                      摊销 1"g<0 W  
analytical capacity                             分析能力 xfQ1T)F3g  
analytical procedures                               分析性程序 a =QCp4^  
annual financial statements                        年度会计报表，年度财务报表 #*}+J3/  
appendix                                          附录，附表 :%.D78&  
applicable                                         适用的 7L??ae  
applicable laws and regulations                 适用的法规  =Uh$&m  
application systems                                  应用系统 Jb(H %NJ  
apply consistently                              一贯地执行，一贯地实施 ]tD]Wx%  
appropriate                                       适当的，合适的； RZ7@cQY  
征用，挪用 ys~x$  
appropriate authorization                          适当的授权 ise-O 1'  
appropriateness of audit evidence                    审计证据的适当性 1qch]1 ^G  
approval                                    批准，核准 d5.4l&\u  
assertion                                    (会计报表上的)认定；确认 68 sB)R  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xwr8`?]y  
asset                                                 资产，财产 (?c-iKGc  
asset restructuring                             资产重组 ]3gSQ7  
assignment of duties                                 职责的划分 q@qsp&0/  
assistant                                     助理，助理人员 6-I'>\U~  
associated company                                 联属公司，联营公司 g ? k=^C  
association                                        联合，结合；协会，社团 [~^0gAlQC  
assumption                                       假设，假定 z}@7'_iJ  
at a given date                                         在某一特定时日 yLGRi^d#  
attestation                                         鉴证，公证 q@&6#B  
attestation service                             鉴证服务 R@0R`Zs  
audit adjustment                                审计调整 25T18&R  
audit areas                                        审计领域 Q@niNDaW2  
audit conclusion                                审计结论 B6"0OIDY"  
audit effectiveness                             审计效果 K P"+e:a%  
audit efficiency                                  审计效率 +%&yJ4-  
audit engagement letter                      审计业务约定书 yr 6V3],Tp  
audit evidence                                          审计证据 Si7*& dw=  
audit fee                                    审计费 yuVs YV@"  
audit files                                          审计档案 rUl+  
audit findings                                     审计中发现的事项 nu^436MSOa  
audit implementation stage                        审计实施阶段 )7d&NE_  
audit mark                                        审计标识 >Q/Dk7#  
audit materiality                                 审计重要性 _&x%^&{  
audit method                                     审计方法 ;*N5Y}?j'  
audit objective                                         审计目标，审计目的 J05e#-)<K  
audit of financial statements                      会计报表审计，财务报表审计 ;j7#7MN2_E  
audit opinion                                     审计意见 C+]I@Go'Tk  
audit period                                      被审计期间，被审计年度 #ABCDi={zA  
audit plan                                          审计计划 mR~&)QBP.  
audit planning                                    编制审计计划，制定审计计划，审计计划 =-T]3!   
audit planning stage                                  审计计划阶段 z{6Z 11|  
audit procedure                                审计程序 T+$[eWk"a  
audit programme                               审计程序表，具体审计计划 @7u0v  
audit report                                       审计报告 i?/qY&~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =v\.h=~~  
audit report with a qualified opinion                 有保留意见的审计报告 LscGTs,  
audit report with an adverse opinion                否定意见的审计报告 cS$_\65  
audit report with dual dates                      双重日期审计报告 edD)TpmE,  
audit reporting stage                                 审计报告阶段 so; ]&  
audit responsibility                                   审计责任 CAlCDfKW}  
audit results                                      审计结果 UBs4K*h|  
audit risk                                          审计风险 RNL9> 7xV  
audit sampling                                          审计抽样 D=$)n_F  
audit sampling techniques                         审计抽样方法，审计抽样技术 =*Lfl'sr_  
audit strategies                                  审计策略 Fcx&hj1gQ  
audit summary                                         审计总结，审计小结 "&] -2(  
audit team                                         审计小组 Kq!3wb;  
audit test                                    审计测试 /}$+uBgJm  
audit trail                                          审计轨迹 gr{ DWCK  
audit work                                        审计工作 |:o4w  
audit working paper                                 审计工作底稿 _GPe<H  
audited financial statement                        审计会计报表，已审计财务报表 zqku e%^?-  
Auditing Guidelines (the～)                      审计规范指南 Zfw,7am/  
auditing standards                             审计准则 6b,
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audit-oriented working paper                          (审计)业务类工作底稿 7^Uv7<pw  
authorisation                                     授权 3^ClAE"8  
authorisation of transaction                       交易的授权 l}h!B_P'  
availability                                         可获得性 N[hG8f  
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balance                                      余额；差额；平衡 J4'eI[73  
balance sheet                                    资产负债表 h(4v8ae  
bank                                                 银行 LD?sh
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bank account                                    银行账户，银行户头 JJnH%Q  
bank statement                                 银行对账单 +_!QSU,@  
barter transaction                              易货交易，以物换物交易 @W<m4fi  
basis of audit                                    审计依据 YUb_y^B^  
basis of preparation                                (会计报表的)编制基础 CITc2v3a  
book of account                               账目，账簿 ,6/V"kqIP  
borrowing                                         借款，贷款，借债 #mT"gs  
branch                                              分支，分支机构，分店 A,]h),b  
brought forward                                (账户余额等的)承上年，承上期，承上页 hPh-+Hb  
budget                                              预算 \['Cj*ek  
building                                      建筑物；大楼 #tHK"20  
business conditions                                  业务情况，经营情况 wzA$'+Mb  
business licence                               (企业等的)营业执照 +|v90ed  
business relation                                业务关系 hgmCRC  
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