[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 `oan,wq+  
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审计词汇英汉对照 }"g@E-]N  
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ability to continue as a going concern               持续经营能力 lTd+{TF.  
acceptability                                     可接受性，可接受程度 d!FONi  
acceptable level of detection risk                     检查风险的可接受水平 MEDskvBG  
acceptance of engagement                       接受委托 EsS!07fAM:  
accepting the engagement for the first time              首次接受委托 xDNw/'  
access to asset                                         对资产的接触 _GRv  
according to                                     根据，依据，依照 oF`-cyj"  
account balance                                账户余额 pvI&-D #}  
account for                                       对……进行会计处理，核算；解释 w2s,  
accounting                                        会计，会计学 _6| /P7"  
accounting advisory serve                        会计咨询服务 9eksCxFg  
accounting firm                                 会计师事务所 <`^>bv9  
accounting information                      会计信息，会计资料 pZW}^kg=  
accounting period                             会计期间 QZ_nQ3K  
accounting policies                                   会计政策 aj% `x4eA  
accounting professional bodies                 会计职业组织，会计职业团体 ye9QTK6$,  
accounting records                                   会计记录 {_+>"esc  
accounting responsibility                           会计责任 p3i qW,[@  
accounting service                             会计服务 Uia)5zz8  
accounting standards                                会计准则 ZD iW72&Q  
Accounting Standards for Business Enterprises       企业会计准则 !<JG&9ODP  
accounting system                             会计系统 7ZrJ#n8?ih  
accounting treatment                                会计处理 %Td+J`|U+  
accuracy                                    准确性，精确性 eo-XqiJ,]  
additional audit procedures                      追加审计程序 hnlU,p&y3  
addressee                                         收件人，收信人 )yfOrsM  
Administration of State-owned Assets  (the～)     国有资产管理局 `=WzG"  
administrative laws and regulations                 行政法规 c|8KT  
adverse impact                                 不利影响，负面影响 %@)U/G6s}  
adverse opinion                                反对意见 >7eu'  
advisory group                                  咨询组，顾问组 Q
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agency fee                                        代理费，代理费用 jCdZ}M($  
aggregate                                          总计，合计为…… :z}~U3,JE  
alternation of document and record                 变造文件和记录 ~W5>;6f\  
alternative audit procedures                      替代审计程序，备选审计程序 3RG/X  
amend                                              修改，修订 *m2d# f  
amortisation                                      摊销 &ij^FAM  
analytical capacity                             分析能力 xX[{E x  
analytical procedures                               分析性程序 u&Ie%@:h9R  
annual financial statements                        年度会计报表，年度财务报表 y$"~^8"z  
appendix                                          附录，附表 9.]Cy8  
applicable                                         适用的 EC:x,i  
applicable laws and regulations                 适用的法规 `3H?*\<(
 
application systems                                  应用系统 7zi^{]  
apply consistently                              一贯地执行，一贯地实施 $]`'Mi  
appropriate                                       适当的，合适的； k N uN4/  
征用，挪用 NiU tH  
appropriate authorization                          适当的授权 u/K)y:ZZ  
appropriateness of audit evidence                    审计证据的适当性 AX^3uRQJ  
approval                                    批准，核准 gw*yIZ@3)  
assertion                                    (会计报表上的)认定；确认 cftn`:(&8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1yY'hb,0  
asset                                                 资产，财产 ~Y}Z4" o  
asset restructuring                             资产重组 j/; @P  
assignment of duties                                 职责的划分 ;nHo%`Zt  
assistant                                     助理，助理人员 X.W#=$;$:  
associated company                                 联属公司，联营公司 8
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association                                        联合，结合；协会，社团 +5seT}h  
assumption                                       假设，假定 \5v=pDd4g  
at a given date                                         在某一特定时日 ^y;OHo  
attestation                                         鉴证，公证 )Pa nJHtU  
attestation service                             鉴证服务 XJV3oj  
audit adjustment                                审计调整 N1B$G  
audit areas                                        审计领域 )x5$io   
audit conclusion                                审计结论 KX=:)%+  
audit effectiveness                             审计效果 cnjj) c  
audit efficiency                                  审计效率 {{#a%O  
audit engagement letter                      审计业务约定书 9 x 6ca  
audit evidence                                          审计证据 !ktA"Jx  
audit fee                                    审计费 %`<`z yf  
audit files                                          审计档案 CgPZvB[  
audit findings                                     审计中发现的事项 jwtXI\@MS  
audit implementation stage                        审计实施阶段 ^FyvaO  
audit mark                                        审计标识 <aQ; "O~   
audit materiality                                 审计重要性 'KIi!pA.  
audit method                                     审计方法 lpX p)r+  
audit objective                                         审计目标，审计目的 `U?H^,FVA  
audit of financial statements                      会计报表审计，财务报表审计 n?ZH2dI\0  
audit opinion                                     审计意见 4<K ,w{
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audit period                                      被审计期间，被审计年度 Wy0a2Ve  
audit plan                                          审计计划 eG2qOq$[  
audit planning                                    编制审计计划，制定审计计划，审计计划 K:Xrfn{s  
audit planning stage                                  审计计划阶段 PY3V
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audit procedure                                审计程序 O7#}8-@}<u  
audit programme                               审计程序表，具体审计计划 hU)f(L  
audit report                                       审计报告 (B~V:Yt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \?`d=n=  
audit report with a qualified opinion                 有保留意见的审计报告 ~QQ23k&  
audit report with an adverse opinion                否定意见的审计报告 
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audit report with dual dates                      双重日期审计报告 ."#jN><t  
audit reporting stage                                 审计报告阶段 I! eSJTN  
audit responsibility                                   审计责任 ]mGsNQ ].H  
audit results                                      审计结果 =Q8^@i4[&D  
audit risk                                          审计风险 G5
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audit sampling                                          审计抽样 1Qc(<gM  
audit sampling techniques                         审计抽样方法，审计抽样技术 ne%OTr4dD  
audit strategies                                  审计策略 ch2e#Jf8  
audit summary                                         审计总结，审计小结 -QNMB4  
audit team                                         审计小组 5['B- Iw  
audit test                                    审计测试 < c4RmnA  
audit trail                                          审计轨迹 /dP8F  
audit work                                        审计工作 RAkFgC ~  
audit working paper                                 审计工作底稿 do?n /<@o  
audited financial statement                        审计会计报表，已审计财务报表 YF[!Hpzq  
Auditing Guidelines (the～)                      审计规范指南 RU ,N_GV
 
auditing standards                             审计准则 1V9X(uP  
audit-oriented working paper                          (审计)业务类工作底稿 7g<`wLAH  
authorisation                                     授权 GLcZ=6)"'  
authorisation of transaction                       交易的授权 f"=4,  
availability                                         可获得性
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balance                                      余额；差额；平衡 8GAQVe^$-  
balance sheet                                    资产负债表 oG_'<5Bv>  
bank                                                 银行 6+d"3-R.  
bank account                                    银行账户，银行户头 #$z-]i  
bank statement                                 银行对账单 ,Vn]Ft?n  
barter transaction                              易货交易，以物换物交易 m$UT4,Ol  
basis of audit                                    审计依据 BU?MRcHC  
basis of preparation                                (会计报表的)编制基础 %a6]gsiv2<  
book of account                               账目，账簿 "
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borrowing                                         借款，贷款，借债 ).`a-Pv  
branch                                              分支，分支机构，分店 _e@qv;*  
brought forward                                (账户余额等的)承上年，承上期，承上页 wyhf:!-I  
budget                                              预算 _!g NF=  
building                                      建筑物；大楼 gkn/E}K#  
business conditions                                  业务情况，经营情况 H;!hp0y  
business licence                               (企业等的)营业执照 6V?&hq&t  
business relation                                业务关系  !'t 2  
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