[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 h~urZXD<  
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审计词汇英汉对照 e$45OL  
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ability to continue as a going concern               持续经营能力 lnEc5J@c>i  
acceptability                                     可接受性，可接受程度 8h78Zb&[  
acceptable level of detection risk                     检查风险的可接受水平 W0K&mBu  
acceptance of engagement                       接受委托 5qGRz"\p~  
accepting the engagement for the first time              首次接受委托 ^g$k4  
access to asset                                         对资产的接触 [kMXr'TyPX  
according to                                     根据，依据，依照  ^GB9!d.  
account balance                                账户余额 h$_Wh (  
account for                                       对……进行会计处理，核算；解释 UsNr$MO {  
accounting                                        会计，会计学 -:Nowb  
accounting advisory serve                        会计咨询服务 #'mb9GWD3  
accounting firm                                 会计师事务所 7,d^?.~S  
accounting information                      会计信息，会计资料 cwlXb!S$  
accounting period                             会计期间 xYtY}?!"  
accounting policies                                   会计政策 tMad 2,:  
accounting professional bodies                 会计职业组织，会计职业团体 tV9BVsN  
accounting records                                   会计记录 MRZWfc  
accounting responsibility                           会计责任 3x#=@i  
accounting service                             会计服务 !t3)j>h:  
accounting standards                                会计准则 xO`w|k  
Accounting Standards for Business Enterprises       企业会计准则 \( LKLlam  
accounting system                             会计系统 eOt T*  
accounting treatment                                会计处理 KM*sLC#  
accuracy                                    准确性，精确性 lNs 'jaD  
additional audit procedures                      追加审计程序 72GXgah  
addressee                                         收件人，收信人 Z=_p  
Administration of State-owned Assets  (the～)     国有资产管理局 >r2m1}6g"  
administrative laws and regulations                 行政法规 9TjAEeU  
adverse impact                                 不利影响，负面影响 .;u(uB;J6  
adverse opinion                                反对意见 ?>N82#9Q  
advisory group                                  咨询组，顾问组 SXSH9;j  
agency fee                                        代理费，代理费用 WIb\+!  
aggregate                                          总计，合计为…… {6!Mf+Xq  
alternation of document and record                 变造文件和记录 @]1E~  
alternative audit procedures                      替代审计程序，备选审计程序 Is` S  
amend                                              修改，修订 @#c(4}^ <w  
amortisation                                      摊销 KFor~A# D  
analytical capacity                             分析能力 iOm~
 
analytical procedures                               分析性程序 h6}oRz9=g  
annual financial statements                        年度会计报表，年度财务报表 z%Ywjfn'  
appendix                                          附录，附表 .L0pS.=LT  
applicable                                         适用的 YES!?^}  
applicable laws and regulations                 适用的法规 a5{CkM&,(  
application systems                                  应用系统 7uFM)b@.
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apply consistently                              一贯地执行，一贯地实施 j01.`G7Q  
appropriate                                       适当的，合适的； [-f0s;F1%  
征用，挪用 wh l)^D  
appropriate authorization                          适当的授权 F=kD/GCB  
appropriateness of audit evidence                    审计证据的适当性 JAj<*TB.%  
approval                                    批准，核准 +V4BJ/H  
assertion                                    (会计报表上的)认定；确认 6*Qn9
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X&0m$x  
asset                                                 资产，财产 ICo_O] Ke  
asset restructuring                             资产重组 vQ^a7  
assignment of duties                                 职责的划分 <1.].A@b*  
assistant                                     助理，助理人员 KOv ar0  
associated company                                 联属公司，联营公司 Zk$AAjC&  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 Z%\9y]zs  
at a given date                                         在某一特定时日 -wtavv,J  
attestation                                         鉴证，公证 ,miU'<8tQ|  
attestation service                             鉴证服务 M c oHV]x  
audit adjustment                                审计调整 i)Vqvb0Q  
audit areas                                        审计领域 m1a0uEA G  
audit conclusion                                审计结论 cBb!7?6(  
audit effectiveness                             审计效果 e2*0NT^R  
audit efficiency                                  审计效率 ptQr8[FA  
audit engagement letter                      审计业务约定书 zNuiBLxDs  
audit evidence                                          审计证据 Y=sRVypJ  
audit fee                                    审计费 7= 0uG  
audit files                                          审计档案 TD].*9  
audit findings                                     审计中发现的事项  s$YKdtR  
audit implementation stage                        审计实施阶段 Qf0$Z.-  
audit mark                                        审计标识 u{"o*udU  
audit materiality                                 审计重要性 17tph;  
audit method                                     审计方法  V7 %G?  
audit objective                                         审计目标，审计目的 a8rsF  
audit of financial statements                      会计报表审计，财务报表审计 Bs =V-0  
audit opinion                                     审计意见 1el?f>  
audit period                                      被审计期间，被审计年度 + _rjA_  
audit plan                                          审计计划 m>k j@^SQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 IhwJYPL
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audit planning stage                                  审计计划阶段 9G` 2t~%  
audit procedure                                审计程序 E^zgYkZO  
audit programme                               审计程序表，具体审计计划 ag]b]K  
audit report                                       审计报告 4%LG9hS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "B*a| 'n!  
audit report with a qualified opinion                 有保留意见的审计报告 ,*Y*ov23aQ  
audit report with an adverse opinion                否定意见的审计报告 Nt,)5_K <  
audit report with dual dates                      双重日期审计报告 H"WkZX  
audit reporting stage                                 审计报告阶段 BWFl8 !_X  
audit responsibility                                   审计责任 >};,Byv!%  
audit results                                      审计结果 jy(,^B,]  
audit risk                                          审计风险 ( t#w@<  
audit sampling                                          审计抽样 ,w; ~R4x  
audit sampling techniques                         审计抽样方法，审计抽样技术 iN8?~T}w  
audit strategies                                  审计策略 Q2cF++Q1  
audit summary                                         审计总结，审计小结 bIT OA  
audit team                                         审计小组 {/uBZ(  
audit test                                    审计测试 #B8`qFpQC  
audit trail                                          审计轨迹 T#6']D  
audit work                                        审计工作 DalQ.  
audit working paper                                 审计工作底稿 s0H_Y'  
audited financial statement                        审计会计报表，已审计财务报表 wXPNfV<(2  
Auditing Guidelines (the～)                      审计规范指南 v:B_%-GfOA  
auditing standards                             审计准则 [&| Le;h  
audit-oriented working paper                          (审计)业务类工作底稿 BF<7.<,  
authorisation                                     授权 qF`;xa%,}  
authorisation of transaction                       交易的授权 O_K@\<;~  
availability                                         可获得性 Wy@Z)z?  
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balance                                      余额；差额；平衡 T~cq=i|O  
balance sheet                                    资产负债表 z@>z.d4  
bank                                                 银行 t>7t4>X  
bank account                                    银行账户，银行户头 `~UCWK  
bank statement                                 银行对账单 2FD[D`n]f  
barter transaction                              易货交易，以物换物交易 pP68jL  
basis of audit                                    审计依据 @ v/%^  
basis of preparation                                (会计报表的)编制基础 &JAQ:([:  
book of account                               账目，账簿 B}X
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borrowing                                         借款，贷款，借债 QtJe){(z+  
branch                                              分支，分支机构，分店 Jc~^32  
brought forward                                (账户余额等的)承上年，承上期，承上页 ><"5 VwR  
budget                                              预算 VD/Wl2DK  
building                                      建筑物；大楼 B/q/sC  
business conditions                                  业务情况，经营情况 ^%~ztn 51  
business licence                               (企业等的)营业执照 H1| -f]!  
business relation                                业务关系 SW(7!`  
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