[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 o rEo$e<  
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审计词汇英汉对照 hhwV)Z  
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ability to continue as a going concern               持续经营能力 {BgGG@e  
acceptability                                     可接受性，可接受程度 ,]>Eg6B,u  
acceptable level of detection risk                     检查风险的可接受水平 :?&N/7  
acceptance of engagement                       接受委托 cU+/I>V  
accepting the engagement for the first time              首次接受委托 ?QZ\KY  
access to asset                                         对资产的接触 ;]| Z8#s
 
according to                                     根据，依据，依照 kz+P?mopm  
account balance                                账户余额 '9-8_;  
account for                                       对……进行会计处理，核算；解释 .HMO7n6)8l  
accounting                                        会计，会计学 \4mw >8wA  
accounting advisory serve                        会计咨询服务 .aF+>#V=Q  
accounting firm                                 会计师事务所 d!8`}L:=M  
accounting information                      会计信息，会计资料 "GgK,d}%  
accounting period                             会计期间 =d`,W9D  
accounting policies                                   会计政策 Uq7 y4z J  
accounting professional bodies                 会计职业组织，会计职业团体 fk9FR^u  
accounting records                                   会计记录 nKch_Jb
 
accounting responsibility                           会计责任 HA>b'lqBM  
accounting service                             会计服务 z6$W@-Vd  
accounting standards                                会计准则 F.K7w  
Accounting Standards for Business Enterprises       企业会计准则 we!} "'E;  
accounting system                             会计系统 kpcIU7|e  
accounting treatment                                会计处理 ](:aDHa  
accuracy                                    准确性，精确性 <1>\?$)D  
additional audit procedures                      追加审计程序 crUt8L-B4  
addressee                                         收件人，收信人 g6+}'MN:5  
Administration of State-owned Assets  (the～)     国有资产管理局 8I3"68c_a  
administrative laws and regulations                 行政法规 h0L*8P`t  
adverse impact                                 不利影响，负面影响 [P407Sa"  
adverse opinion                                反对意见 K)N7Y=C3  
advisory group                                  咨询组，顾问组 IA!( 'K
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agency fee                                        代理费，代理费用 9PIm/10pP^  
aggregate                                          总计，合计为…… Y;4nIWe JL  
alternation of document and record                 变造文件和记录 ._Wm%'uX  
alternative audit procedures                      替代审计程序，备选审计程序 L@X
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amend                                              修改，修订 Jn-iIl  
amortisation                                      摊销 hU@9vU<U  
analytical capacity                             分析能力 H0_hQ:K   
analytical procedures                               分析性程序 s9?klJg  
annual financial statements                        年度会计报表，年度财务报表 Tt<Ry'Z$3  
appendix                                          附录，附表 TI YI\/a\;  
applicable                                         适用的  Q47Rriw  
applicable laws and regulations                 适用的法规 ojni+}>_  
application systems                                  应用系统 ?>LsIPa  
apply consistently                              一贯地执行，一贯地实施 tgKmCI  
appropriate                                       适当的，合适的； #/\5a;Elc  
征用，挪用 5v<B B`XWp  
appropriate authorization                          适当的授权 MPhO#;v  
appropriateness of audit evidence                    审计证据的适当性 x!"S`AM  
approval                                    批准，核准 -$!`8[fM  
assertion                                    (会计报表上的)认定；确认 a 39Kl_\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AtGk _tpVZ  
asset                                                 资产，财产 @.6l^"L  
asset restructuring                             资产重组 "X=l7{c/  
assignment of duties                                 职责的划分 =Wn11JGh  
assistant                                     助理，助理人员 wK!4:]rhG  
associated company                                 联属公司，联营公司 ]W -l1  
association                                        联合，结合；协会，社团 Xkk m~sM6  
assumption                                       假设，假定 Ox#%Dm2  
at a given date                                         在某一特定时日 Yh\} i  
attestation                                         鉴证，公证 "JzQCY^C  
attestation service                             鉴证服务 HZ* <BjE:"  
audit adjustment                                审计调整 ;9MsV.n  
audit areas                                        审计领域 s~W:N.}*  
audit conclusion                                审计结论 Ii_X^)IL(  
audit effectiveness                             审计效果 pj4M|'
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audit efficiency                                  审计效率 D7T(B=S6  
audit engagement letter                      审计业务约定书 -$yNJ5F`  
audit evidence                                          审计证据 )/A If H  
audit fee                                    审计费 VC, wQb1J/  
audit files                                          审计档案 C(qqGK{  
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 l$=Y(Xk  
audit mark                                        审计标识 4RTuy+ M  
audit materiality                                 审计重要性 `uo'w:Q  
audit method                                     审计方法 #0V$KC*>  
audit objective                                         审计目标，审计目的 <1cYz\/!M  
audit of financial statements                      会计报表审计，财务报表审计 :f<3`x'  
audit opinion                                     审计意见 [xXa3W  
audit period                                      被审计期间，被审计年度 K"B2 SsC  
audit plan                                          审计计划 9&a&O Z{  
audit planning                                    编制审计计划，制定审计计划，审计计划 Uv?s<  
audit planning stage                                  审计计划阶段 Y).5(t7zaR  
audit procedure                                审计程序 ? UuJk  
audit programme                               审计程序表，具体审计计划 :\[W]  
audit report                                       审计报告 P0WI QG+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :d\ne  
audit report with a qualified opinion                 有保留意见的审计报告 sJu^deX  
audit report with an adverse opinion                否定意见的审计报告 T5(]/v,UT  
audit report with dual dates                      双重日期审计报告 f.SV-{O_  
audit reporting stage                                 审计报告阶段 r^3/Ltd5/  
audit responsibility                                   审计责任 Vf<VKP[9K  
audit results                                      审计结果 1ga.%M*  
audit risk                                          审计风险 rjqQWfShY  
audit sampling                                          审计抽样 (:v|(Gn/  
audit sampling techniques                         审计抽样方法，审计抽样技术 ocOzQ13@Y  
audit strategies                                  审计策略 F=)9z+l#  
audit summary                                         审计总结，审计小结 WxwSb`U|  
audit team                                         审计小组 e%.Xya#\  
audit test                                    审计测试 Nb;xJSlox  
audit trail                                          审计轨迹 p!5=1$  
audit work                                        审计工作 :KY920/,  
audit working paper                                 审计工作底稿 ernZfd{H  
audited financial statement                        审计会计报表，已审计财务报表 jzCSxuZ7O  
Auditing Guidelines (the～)                      审计规范指南 baJ(Iy $XT  
auditing standards                             审计准则 aBv3vSq>Q  
audit-oriented working paper                          (审计)业务类工作底稿 I!'PvIyO  
authorisation                                     授权 w;@DcX$]  
authorisation of transaction                       交易的授权 T4MB~5,i  
availability                                         可获得性 J?4aSssE  
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balance                                      余额；差额；平衡 )\fAy  
balance sheet                                    资产负债表 *j9{+yO{ZE  
bank                                                 银行 K6"#&0  
bank account                                    银行账户，银行户头 wXd
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bank statement                                 银行对账单 /'vCO |?L  
barter transaction                              易货交易，以物换物交易 ` O;+N"v  
basis of audit                                    审计依据 +|6 '7Z(9  
basis of preparation                                (会计报表的)编制基础 lFvRXV^+f  
book of account                               账目，账簿 sbnNk(XINQ  
borrowing                                         借款，贷款，借债 2p'ujAK  
branch                                              分支，分支机构，分店 Bc1[^{`bq^  
brought forward                                (账户余额等的)承上年，承上期，承上页 %g1{nGah  
budget                                              预算 Np$peT[  
building                                      建筑物；大楼 l"9.zPvT<  
business conditions                                  业务情况，经营情况 Fh  t$7V  
business licence                               (企业等的)营业执照 %tx~CD  
business relation                                业务关系 ?1%/G<  
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