[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"b;e2  
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审计词汇英汉对照 fWr6f`de  
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ability to continue as a going concern               持续经营能力 <4
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acceptability                                     可接受性，可接受程度 7.-g=R
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acceptable level of detection risk                     检查风险的可接受水平 #Kr\"o1]  
acceptance of engagement                       接受委托 5P?7xR A  
accepting the engagement for the first time              首次接受委托 caK<;bmu-  
access to asset                                         对资产的接触 kPh;SCr{  
according to                                     根据，依据，依照 Cd>GY  
account balance                                账户余额 v^Vr^!3  
account for                                       对……进行会计处理，核算；解释 j_r?4k
 
accounting                                        会计，会计学 $}{u6*u.,  
accounting advisory serve                        会计咨询服务 mY}_9rTn|  
accounting firm                                 会计师事务所 dr25;L? B  
accounting information                      会计信息，会计资料 }7`HJ>+m)H  
accounting period                             会计期间 i&|fGX?-I  
accounting policies                                   会计政策 iG:9uDY  
accounting professional bodies                 会计职业组织，会计职业团体 Cfizh@<  
accounting records                                   会计记录 RC[b+J,q  
accounting responsibility                           会计责任 bu;3Ib3\  
accounting service                             会计服务 i\4Qv"%  
accounting standards                                会计准则 &}TfJ=gj  
Accounting Standards for Business Enterprises       企业会计准则 NT qtr="  
accounting system                             会计系统 y;0k |C
 
accounting treatment                                会计处理 1x\Vz\  
accuracy                                    准确性，精确性 Rnl 4  
additional audit procedures                      追加审计程序 pt"yJtM'P  
addressee                                         收件人，收信人 6
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Administration of State-owned Assets  (the～)     国有资产管理局 nG0Uv%?{pj  
administrative laws and regulations                 行政法规 ZcTxE]Y  
adverse impact                                 不利影响，负面影响 A5d(L4Q]a(  
adverse opinion                                反对意见 *b{C`[ =V  
advisory group                                  咨询组，顾问组 5<%]6cx}  
agency fee                                        代理费，代理费用 ]6W;~w%  
aggregate                                          总计，合计为…… /F>\-    
alternation of document and record                 变造文件和记录 =1rq?M eX  
alternative audit procedures                      替代审计程序，备选审计程序 Z0f0tL&A<  
amend                                              修改，修订 |sM#nhxK  
amortisation                                      摊销 (thDv rT@2  
analytical capacity                             分析能力 "8pfLI  
analytical procedures                               分析性程序 a@1 r3az  
annual financial statements                        年度会计报表，年度财务报表 ZBDEE+8e  
appendix                                          附录，附表 Dv7/eRt  
applicable                                         适用的 pq \M;&  
applicable laws and regulations                 适用的法规 Dy>U=(S  
application systems                                  应用系统 nm[ yp3B  
apply consistently                              一贯地执行，一贯地实施 |]qwD,eiH,  
appropriate                                       适当的，合适的； =:fFu,+{  
征用，挪用 un+U_|>c  
appropriate authorization                          适当的授权 h6!o,qw"  
appropriateness of audit evidence                    审计证据的适当性 Tk9/1C{8  
approval                                    批准，核准 \u|8M EB  
assertion                                    (会计报表上的)认定；确认 owYSR?aG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #MZ0Sd8]&  
asset                                                 资产，财产 N9W\>hKaeh  
asset restructuring                             资产重组 aLwd#/!  
assignment of duties                                 职责的划分 Q77iMb]  
assistant                                     助理，助理人员 qO5.NIs  
associated company                                 联属公司，联营公司 MoKGnb  
association                                        联合，结合；协会，社团 ?W
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assumption                                       假设，假定 Cm4$&?  
at a given date                                         在某一特定时日 }m?1IU%q  
attestation                                         鉴证，公证 hFC4CqBV  
attestation service                             鉴证服务 $(2c0S{1  
audit adjustment                                审计调整 {H$F!}a  
audit areas                                        审计领域 l)PEg PSRV  
audit conclusion                                审计结论 @!92Ok  
audit effectiveness                             审计效果 :#M(,S"Qq  
audit efficiency                                  审计效率 "HWl7c3q  
audit engagement letter                      审计业务约定书  F8q&v"  
audit evidence                                          审计证据 4<`x*8` ,  
audit fee                                    审计费 By3/vb)M5  
audit files                                          审计档案 xg'FC/1LD  
audit findings                                     审计中发现的事项 )N{Qpbh  
audit implementation stage                        审计实施阶段 "s']@Qv  
audit mark                                        审计标识 _8Si 8+j  
audit materiality                                 审计重要性 .x__X3P>\  
audit method                                     审计方法 >$gWeFu  
audit objective                                         审计目标，审计目的 %ZV a{Nc  
audit of financial statements                      会计报表审计，财务报表审计 G0sg\]  
audit opinion                                     审计意见 @@U'I^iG  
audit period                                      被审计期间，被审计年度 E'p5  
audit plan                                          审计计划 >
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audit planning                                    编制审计计划，制定审计计划，审计计划 &hmyfH&S  
audit planning stage                                  审计计划阶段 9v(&3,)a  
audit procedure                                审计程序 (7nWv43  
audit programme                               审计程序表，具体审计计划 "%+C@>`(  
audit report                                       审计报告 aX=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `pp"htm   
audit report with a qualified opinion                 有保留意见的审计报告 #]G$o?@Y=^  
audit report with an adverse opinion                否定意见的审计报告 jWb;Xk4  
audit report with dual dates                      双重日期审计报告 xUYUOyV  
audit reporting stage                                 审计报告阶段 -9"hJ4  
audit responsibility                                   审计责任 \h6_m)*H4  
audit results                                      审计结果 *Z7W'-  
audit risk                                          审计风险 NpRT\cx3  
audit sampling                                          审计抽样 aHKv*-z-  
audit sampling techniques                         审计抽样方法，审计抽样技术 <Bc J;X/  
audit strategies                                  审计策略 f\oB/  
audit summary                                         审计总结，审计小结 ]R^?Pa1Te4  
audit team                                         审计小组 )W&H{2No  
audit test                                    审计测试
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audit trail                                          审计轨迹 clz6;P  
audit work                                        审计工作 =K#D^c~  
audit working paper                                 审计工作底稿 CT6Ca,  
audited financial statement                        审计会计报表，已审计财务报表 wi]|"\  
Auditing Guidelines (the～)                      审计规范指南 /}?"O~5M"  
auditing standards                             审计准则 [((P,v*  
audit-oriented working paper                          (审计)业务类工作底稿 Mn(:qQo^&`  
authorisation                                     授权 PTe8,
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authorisation of transaction                       交易的授权 gIS<"smOo  
availability                                         可获得性 ukV1_QeN[  
B Qcu1&t\C  
balance                                      余额；差额；平衡 <J=9,tv<  
balance sheet                                    资产负债表 ]|[,N>  
bank                                                 银行 #RK?3?wcr  
bank account                                    银行账户，银行户头 _yTGv-  
bank statement                                 银行对账单 R9gK>}>Y  
barter transaction                              易货交易，以物换物交易 *]
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basis of audit                                    审计依据 x|l[fdm5  
basis of preparation                                (会计报表的)编制基础 lz 
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book of account                               账目，账簿 @bdGV#*d  
borrowing                                         借款，贷款，借债 >\hu1C|W  
branch                                              分支，分支机构，分店 |`9POl=  
brought forward                                (账户余额等的)承上年，承上期，承上页 XW6Ewrm=vT  
budget                                              预算 ^B2>lx\n  
building                                      建筑物；大楼 |yiM7U,i  
business conditions                                  业务情况，经营情况 EBS04]5ul  
business licence                               (企业等的)营业执照 HK>!%t0S  
business relation                                业务关系 79<{cexP  
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