[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 C/qKa[mg  
　　
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审计词汇英汉对照 oq!\100
 
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ability to continue as a going concern               持续经营能力 }5(_gYr  
acceptability                                     可接受性，可接受程度 A%F8w'8(  
acceptable level of detection risk                     检查风险的可接受水平 ,Ww}x mq1H  
acceptance of engagement                       接受委托 ,pdzi9@=t  
accepting the engagement for the first time              首次接受委托 I]+ zG  
access to asset                                         对资产的接触 Y9<[n)>+  
according to                                     根据，依据，依照 FK~wr;[  
account balance                                账户余额 9< 07# 8c.  
account for                                       对……进行会计处理，核算；解释 "#7Q}d!x  
accounting                                        会计，会计学 R+(f~
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accounting advisory serve                        会计咨询服务 oST)E5X;7  
accounting firm                                 会计师事务所 )V[j~uOU)]  
accounting information                      会计信息，会计资料  aY(s &  
accounting period                             会计期间 SM RKEPwp&  
accounting policies                                   会计政策 wbKJ:eWgt  
accounting professional bodies                 会计职业组织，会计职业团体 ^\Q,ACkZb  
accounting records                                   会计记录 MZ-;'w&Z  
accounting responsibility                           会计责任 QK0]9  
accounting service                             会计服务 JmK )Y# A  
accounting standards                                会计准则 #<9'{i3  
Accounting Standards for Business Enterprises       企业会计准则 g_P98_2f.k  
accounting system                             会计系统 50-7L,  
accounting treatment                                会计处理 (:`4*xK  
accuracy                                    准确性，精确性 vnQFq  
additional audit procedures                      追加审计程序 mHju$d  
addressee                                         收件人，收信人  ArAe=m!u  
Administration of State-owned Assets  (the～)     国有资产管理局 3?"gfw W  
administrative laws and regulations                 行政法规 1R~$m  
adverse impact                                 不利影响，负面影响 H7&y79mB  
adverse opinion                                反对意见 qg`ae  
advisory group                                  咨询组，顾问组 p.g>+7  
agency fee                                        代理费，代理费用 wUr(i*  
aggregate                                          总计，合计为…… z8 }QXXa  
alternation of document and record                 变造文件和记录 [|eIax xR,  
alternative audit procedures                      替代审计程序，备选审计程序 @Q2E1Uu%  
amend                                              修改，修订 ~zac.:a8  
amortisation                                      摊销 R(^Sse  
analytical capacity                             分析能力 8\'tfHL  
analytical procedures                               分析性程序  XA;PWl5!  
annual financial statements                        年度会计报表，年度财务报表 s-Yu(X2  
appendix                                          附录，附表 w/ (T  
applicable                                         适用的 Aqf9
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applicable laws and regulations                 适用的法规 [9Rh"H;h  
application systems                                  应用系统 .txtt?ZF2  
apply consistently                              一贯地执行，一贯地实施 { -me;ayk  
appropriate                                       适当的，合适的； kjV>\e  
征用，挪用 4To$!=  
appropriate authorization                          适当的授权 %gFIu.c  
appropriateness of audit evidence                    审计证据的适当性 5!Y\STn  
approval                                    批准，核准 1<#D3CXK  
assertion                                    (会计报表上的)认定；确认 W?4:sLC#3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ji!i}UjD7!  
asset                                                 资产，财产 H#hpaP;  
asset restructuring                             资产重组 iz/CC V L  
assignment of duties                                 职责的划分 P
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assistant                                     助理，助理人员 NwYQ6VEA  
associated company                                 联属公司，联营公司 oz{X"jfu  
association                                        联合，结合；协会，社团 3T]cDVQ_  
assumption                                       假设，假定 2'M5+[8y8  
at a given date                                         在某一特定时日 i7h^L)M  
attestation                                         鉴证，公证 vqf}(/.D  
attestation service                             鉴证服务 {%>~ ]9E  
audit adjustment                                审计调整 Zh;}Q(w  
audit areas                                        审计领域 >@bU8}rT  
audit conclusion                                审计结论 DKMkCPX%  
audit effectiveness                             审计效果 .@nfqv7{  
audit efficiency                                  审计效率 H9TeMY  
audit engagement letter                      审计业务约定书 }#e=*8F7  
audit evidence                                          审计证据 7lwI]/ZH*  
audit fee                                    审计费 t-C|x)J+  
audit files                                          审计档案 'G % ]/'_U  
audit findings                                     审计中发现的事项 2RNee@!JJP  
audit implementation stage                        审计实施阶段 NkBvN\CQ  
audit mark                                        审计标识 =GP L>a&  
audit materiality                                 审计重要性 9x4z m  
audit method                                     审计方法 y,&[OrCm^\  
audit objective                                         审计目标，审计目的 wj}LVyV  
audit of financial statements                      会计报表审计，财务报表审计 Pz2Q]}(w  
audit opinion                                     审计意见 |#cqxr"  
audit period                                      被审计期间，被审计年度 |?0MRX0'g  
audit plan                                          审计计划 (NR( )2  
audit planning                                    编制审计计划，制定审计计划，审计计划 *.wj3'wV  
audit planning stage                                  审计计划阶段 %{r3"Q=;W  
audit procedure                                审计程序 Z*q&^/N  
audit programme                               审计程序表，具体审计计划 8NNh8k#6  
audit report                                       审计报告 zJ8T.+qJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {e2ZW]  
audit report with a qualified opinion                 有保留意见的审计报告 `g1?Q4h  
audit report with an adverse opinion                否定意见的审计报告 +XBF,<P  
audit report with dual dates                      双重日期审计报告 R-ek O7z  
audit reporting stage                                 审计报告阶段 "u~` ZV(  
audit responsibility                                   审计责任 Q Rr9|p{  
audit results                                      审计结果 S#p_Y^ A  
audit risk                                          审计风险 Il@K8?H@  
audit sampling                                          审计抽样 X}3?k<m  
audit sampling techniques                         审计抽样方法，审计抽样技术 Jg'#IM  
audit strategies                                  审计策略 /
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audit summary                                         审计总结，审计小结 W!XBuk -  
audit team                                         审计小组 Sb2_&5  
audit test                                    审计测试 6j{yn t  
audit trail                                          审计轨迹 h2mHbe43  
audit work                                        审计工作 1nvT={'R  
audit working paper                                 审计工作底稿 SFuSM/Pf  
audited financial statement                        审计会计报表，已审计财务报表 _/P;`
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Auditing Guidelines (the～)                      审计规范指南 8o,0= 'U  
auditing standards                             审计准则 (HeSL),1  
audit-oriented working paper                          (审计)业务类工作底稿 o+}1M  
authorisation                                     授权 ak:f4dEd  
authorisation of transaction                       交易的授权 =>'j
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availability                                         可获得性 GGHeC/4  
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balance                                      余额；差额；平衡 s@ %>  
balance sheet                                    资产负债表 1 <T|  
bank                                                 银行 Ipz U=+ h  
bank account                                    银行账户，银行户头 :f7!?^;y>  
bank statement                                 银行对账单 X_Lt{mf  
barter transaction                              易货交易，以物换物交易 Txe*$T,(  
basis of audit                                    审计依据 OC,yLQ  
basis of preparation                                (会计报表的)编制基础 xgNV0;g,  
book of account                               账目，账簿 6A>bm{`c:  
borrowing                                         借款，贷款，借债 M"K$.m@t  
branch                                              分支，分支机构，分店 Sn mv  
brought forward                                (账户余额等的)承上年，承上期，承上页 # 7dvT=  
budget                                              预算 _f>)G 3p  
building                                      建筑物；大楼 yF|yZ{  
business conditions                                  业务情况，经营情况 5'{QMnfB  
business licence                               (企业等的)营业执照 #>~A-k)  
business relation                                业务关系 GYJ j$'  
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