[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 rd0Fd+t/  
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审计词汇英汉对照 u=InE|SH  
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ability to continue as a going concern               持续经营能力 :'wxm3f  
acceptability                                     可接受性，可接受程度 wicsf<]  
acceptable level of detection risk                     检查风险的可接受水平 5PeYQ-B|  
acceptance of engagement                       接受委托 (LTu=1  
accepting the engagement for the first time              首次接受委托 R4;1LZ8XzS  
access to asset                                         对资产的接触 +I5\`By=  
according to                                     根据，依据，依照 j}.gK6Yq*  
account balance                                账户余额 wX)'
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account for                                       对……进行会计处理，核算；解释 va F1e:(  
accounting                                        会计，会计学 " J9
 
accounting advisory serve                        会计咨询服务 d)uuA;n  
accounting firm                                 会计师事务所 Vn5%%?]J  
accounting information                      会计信息，会计资料 wry`2_c  
accounting period                             会计期间 s3A(`heoq  
accounting policies                                   会计政策 Wtu-g**KN  
accounting professional bodies                 会计职业组织，会计职业团体 p]S'pzh  
accounting records                                   会计记录 F>{bVPh VA  
accounting responsibility                           会计责任 YM;ro5_KF  
accounting service                             会计服务 W gyRK2#!  
accounting standards                                会计准则 d>F7i~W  
Accounting Standards for Business Enterprises       企业会计准则 TU_'1  
accounting system                             会计系统 =:g\I6'a  
accounting treatment                                会计处理 hJ8&OCR }  
accuracy                                    准确性，精确性 gnN> Rl 5_  
additional audit procedures                      追加审计程序 Y S7lB  
addressee                                         收件人，收信人 $,Xn@4  
Administration of State-owned Assets  (the～)     国有资产管理局 .CEC g*f  
administrative laws and regulations                 行政法规 A7YCSjB  
adverse impact                                 不利影响，负面影响 c}OveR$'&  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 PtuRXx  
agency fee                                        代理费，代理费用 U>!TM##1QD  
aggregate                                          总计，合计为…… xS@ jV6E~  
alternation of document and record                 变造文件和记录 oO[eer_S-  
alternative audit procedures                      替代审计程序，备选审计程序 r+%3Y:dZE  
amend                                              修改，修订 JzywSQ  
amortisation                                      摊销 yj_/:eX  
analytical capacity                             分析能力 hb8oq3*x  
analytical procedures                               分析性程序 4Wz1O$*  
annual financial statements                        年度会计报表，年度财务报表 8HLL3H0  
appendix                                          附录，附表 5,XEN$^  
applicable                                         适用的 $9\8?gS  
applicable laws and regulations                 适用的法规 qh>An;:u  
application systems                                  应用系统 Y_]y :H  
apply consistently                              一贯地执行，一贯地实施 X n0HJ^
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appropriate                                       适当的，合适的； oNXYBeu+  
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appropriate authorization                          适当的授权 ).,twf58  
appropriateness of audit evidence                    审计证据的适当性 !8|r$mN8  
approval                                    批准，核准 $Xo_8SX,  
assertion                                    (会计报表上的)认定；确认 nl2Lqu1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]+ub R;  
asset                                                 资产，财产 oD2
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asset restructuring                             资产重组 ;FwUUKj  
assignment of duties                                 职责的划分 iDDq<a.A  
assistant                                     助理，助理人员 g
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associated company                                 联属公司，联营公司 .&]3wB~  
association                                        联合，结合；协会，社团 #QlxEs#%  
assumption                                       假设，假定 mgjcA5z  
at a given date                                         在某一特定时日 L=#B>Eu  
attestation                                         鉴证，公证 uh9b!8  
attestation service                             鉴证服务 )$Ib6tYY
 
audit adjustment                                审计调整 p\~ a=  
audit areas                                        审计领域 P)y2'JKL  
audit conclusion                                审计结论 s3ASA.*  
audit effectiveness                             审计效果 jm&[8 ApW  
audit efficiency                                  审计效率 # ('R`
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audit engagement letter                      审计业务约定书 BuM#&]s  
audit evidence                                          审计证据 p79QEIbk=  
audit fee                                    审计费 a>#$&&oQ0  
audit files                                          审计档案 5<GeAW8ns]  
audit findings                                     审计中发现的事项 BHz_1+d  
audit implementation stage                        审计实施阶段 s!gVY!0  
audit mark                                        审计标识 .I{u[ "  
audit materiality                                 审计重要性 hb
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audit method                                     审计方法 VZamR}x  
audit objective                                         审计目标，审计目的 :k_)Bh?+  
audit of financial statements                      会计报表审计，财务报表审计 0
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audit opinion                                     审计意见 56c3tgVF  
audit period                                      被审计期间，被审计年度 NV{= tAR  
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 NmpNme  
audit planning stage                                  审计计划阶段 @aj dO/?(Y  
audit procedure                                审计程序 yhK9rcJq6}  
audit programme                               审计程序表，具体审计计划 Y -BZV |  
audit report                                       审计报告 fUq}dAs*K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 CO ZfR~}  
audit report with a qualified opinion                 有保留意见的审计报告 [4;_8-[Nv  
audit report with an adverse opinion                否定意见的审计报告 mOjjw_3gq  
audit report with dual dates                      双重日期审计报告 'q/C: Yo  
audit reporting stage                                 审计报告阶段 "_dJ4<8  
audit responsibility                                   审计责任 *mn9CVZ(}M  
audit results                                      审计结果 ):+^893)  
audit risk                                          审计风险 o}w RgG  
audit sampling                                          审计抽样 (Ww SisC~  
audit sampling techniques                         审计抽样方法，审计抽样技术 (ux9"r^g;x  
audit strategies                                  审计策略 |tY6+T}  
audit summary                                         审计总结，审计小结 RAEN  &M  
audit team                                         审计小组 kiin78W  
audit test                                    审计测试 $WE_aNfja  
audit trail                                          审计轨迹 2,|@a\H  
audit work                                        审计工作 ]=|iO~WN  
audit working paper                                 审计工作底稿 `"~X1;  
audited financial statement                        审计会计报表，已审计财务报表 rP6k}  
Auditing Guidelines (the～)                      审计规范指南 /'v!{m  
auditing standards                             审计准则 Uq%|v  
audit-oriented working paper                          (审计)业务类工作底稿 ~d3BVKP5  
authorisation                                     授权 L
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authorisation of transaction                       交易的授权 &&}c R:U,  
availability                                         可获得性 I2z7}*<u  
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balance                                      余额；差额；平衡 sdewz(xskj  
balance sheet                                    资产负债表 Jx&+e,OST  
bank                                                 银行 Z +<Y.*6  
bank account                                    银行账户，银行户头 ]YDqmIW  
bank statement                                 银行对账单 HW6Cz>WxOW  
barter transaction                              易货交易，以物换物交易  >qI:  
basis of audit                                    审计依据 bx".<q(  
basis of preparation                                (会计报表的)编制基础 3U?^49bJ  
book of account                               账目，账簿 jNIz:_c-~  
borrowing                                         借款，贷款，借债 i-k(/
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branch                                              分支，分支机构，分店 <dk9n}y<,  
brought forward                                (账户余额等的)承上年，承上期，承上页 T(qHi?Y  
budget                                              预算 #TP Y %  
building                                      建筑物；大楼 zlh \P`  
business conditions                                  业务情况，经营情况 FQJFq6l  
business licence                               (企业等的)营业执照 6|Rj YX  
business relation                                业务关系 iVqF]2>  
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