[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 Xpv<v[a  
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审计词汇英汉对照  vY"I  
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ability to continue as a going concern               持续经营能力 H?FiZy*[Y  
acceptability                                     可接受性，可接受程度 ?2R!n"m-d  
acceptable level of detection risk                     检查风险的可接受水平 [mj=m
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acceptance of engagement                       接受委托 2jlz#Sk  
accepting the engagement for the first time              首次接受委托 s8'!1rHd  
access to asset                                         对资产的接触 2 6 >9$S  
according to                                     根据，依据，依照 gvPHB+#A  
account balance                                账户余额 eCWF0a  
account for                                       对……进行会计处理，核算；解释 /q8B | (U  
accounting                                        会计，会计学 6pt|Crvu
 
accounting advisory serve                        会计咨询服务 4"\x#  
accounting firm                                 会计师事务所 K7C!ZXw~  
accounting information                      会计信息，会计资料 45x4JG  
accounting period                             会计期间 4>2\{0r  
accounting policies                                   会计政策 .wUnN8crQ  
accounting professional bodies                 会计职业组织，会计职业团体 4.Fh4Y:$'  
accounting records                                   会计记录 F/,6Jh  
accounting responsibility                           会计责任 }x&XvI  
accounting service                             会计服务 t~)4f.F:  
accounting standards                                会计准则 n*i&o;5  
Accounting Standards for Business Enterprises       企业会计准则 =M9R~J!  
accounting system                             会计系统 K9Onjs%U  
accounting treatment                                会计处理 Y]Z&  
accuracy                                    准确性，精确性 4sX?O4p  
additional audit procedures                      追加审计程序 )A6=P%;}>I  
addressee                                         收件人，收信人 0LYf0^P  
Administration of State-owned Assets  (the～)     国有资产管理局 h~qv_)F_  
administrative laws and regulations                 行政法规 j}K3YfH  
adverse impact                                 不利影响，负面影响 , 9"du  
adverse opinion                                反对意见 9Y2.ob!$}  
advisory group                                  咨询组，顾问组 vbX.0f "n  
agency fee                                        代理费，代理费用 4F6I7lu  
aggregate                                          总计，合计为…… Pa#Jw o  
alternation of document and record                 变造文件和记录 #xq3)B  
alternative audit procedures                      替代审计程序，备选审计程序 U#- 5",X|  
amend                                              修改，修订 #f;6Ia>#
 
amortisation                                      摊销 PW iuM=E  
analytical capacity                             分析能力 u~VXe  
analytical procedures                               分析性程序 Mn3j6a  
annual financial statements                        年度会计报表，年度财务报表 qx9;"Ut  
appendix                                          附录，附表 !)CY\c4}d>  
applicable                                         适用的 B5h)F> &G  
applicable laws and regulations                 适用的法规 M= |is*t  
application systems                                  应用系统 /?0|hi<_$  
apply consistently                              一贯地执行，一贯地实施 P #8+1iC1  
appropriate                                       适当的，合适的； 9YB?wh'S[  
征用，挪用 8r:T
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appropriate authorization                          适当的授权 XiV K4sD8  
appropriateness of audit evidence                    审计证据的适当性 ]&B/rSC  
approval                                    批准，核准 Vq/hk
  
assertion                                    (会计报表上的)认定；确认 8e ?9:VM]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @HnahD  
asset                                                 资产，财产 TKbfZw  
asset restructuring                             资产重组 /VP #J<6L  
assignment of duties                                 职责的划分 H6>tto  
assistant                                     助理，助理人员 ^|vP").aQm  
associated company                                 联属公司，联营公司 ydRS\l  
association                                        联合，结合；协会，社团 fZS'e{V  
assumption                                       假设，假定 (CtRU  
at a given date                                         在某一特定时日 ;
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attestation                                         鉴证，公证 k_Sm ep  
attestation service                             鉴证服务 wuxOFlrg  
audit adjustment                                审计调整 T~SkFZ  
audit areas                                        审计领域 q4'
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audit conclusion                                审计结论 <lU(9) L;&  
audit effectiveness                             审计效果 {zc*yV\  
audit efficiency                                  审计效率 1K)9fMr]  
audit engagement letter                      审计业务约定书 TEGg)\+D>  
audit evidence                                          审计证据 ;9-J=@KY4  
audit fee                                    审计费 qlg.\H:W~  
audit files                                          审计档案 sFvYCRw /  
audit findings                                     审计中发现的事项 'P
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audit implementation stage                        审计实施阶段 1W-kZ(e  
audit mark                                        审计标识 V?>&9D"m  
audit materiality                                 审计重要性 {w,<igh  
audit method                                     审计方法 kmlO}0  
audit objective                                         审计目标，审计目的 &oJ [ *pQ  
audit of financial statements                      会计报表审计，财务报表审计 NXz/1ut%  
audit opinion                                     审计意见 
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audit period                                      被审计期间，被审计年度 R%t|R79I  
audit plan                                          审计计划 J-azBi  
audit planning                                    编制审计计划，制定审计计划，审计计划 - K"L6m|  
audit planning stage                                  审计计划阶段 @Jlsx0i}}  
audit procedure                                审计程序 x>Dix1b:.  
audit programme                               审计程序表，具体审计计划 a3z_o)"   
audit report                                       审计报告 xc05G
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,6f6r  
audit report with a qualified opinion                 有保留意见的审计报告 bP|-G CKM8  
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 U[q39FR  
audit reporting stage                                 审计报告阶段 muBl~6_mb2  
audit responsibility                                   审计责任 `r}a:w-  
audit results                                      审计结果 C\;%IGn  
audit risk                                          审计风险 7s{['t  
audit sampling                                          审计抽样 kFT*So`'  
audit sampling techniques                         审计抽样方法，审计抽样技术 Dr(; A>?qG  
audit strategies                                  审计策略 y]!mN  
audit summary                                         审计总结，审计小结 ?VTP| Z  
audit team                                         审计小组 p_fsEY  
audit test                                    审计测试 1-<?EOYaE  
audit trail                                          审计轨迹 ;2MdvHhz1  
audit work                                        审计工作 8u"C7} N_  
audit working paper                                 审计工作底稿 !>+m46A  
audited financial statement                        审计会计报表，已审计财务报表 .%\||1F<  
Auditing Guidelines (the～)                      审计规范指南 #"H<k(-Cz  
auditing standards                             审计准则  gF;C% }  
audit-oriented working paper                          (审计)业务类工作底稿 ; qUd]c9oi  
authorisation                                     授权 +K2HMf'  
authorisation of transaction                       交易的授权 |="Y3}a  
availability                                         可获得性 -:Juxh  
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balance                                      余额；差额；平衡 "
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balance sheet                                    资产负债表 `Cy;/95m  
bank                                                 银行 83'rQDo)G  
bank account                                    银行账户，银行户头 hsQ*ozv[)  
bank statement                                 银行对账单 G!Y7RjWD  
barter transaction                              易货交易，以物换物交易 \!0~$?_)P  
basis of audit                                    审计依据 )sK_k U{\  
basis of preparation                                (会计报表的)编制基础 }Py Z{yS  
book of account                               账目，账簿 u=#_8e(9Z  
borrowing                                         借款，贷款，借债 iRv\:.aQ.  
branch                                              分支，分支机构，分店 3#F"UG2,_  
brought forward                                (账户余额等的)承上年，承上期，承上页 9om}j
  
budget                                              预算 ws,VO*4  
building                                      建筑物；大楼 /$FpceB!W  
business conditions                                  业务情况，经营情况 jT-tsQ .,  
business licence                               (企业等的)营业执照 :/fT8KCwo  
business relation                                业务关系 cz$*6P<9J  
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