[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 Qcs0w(  
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审计词汇英汉对照 5hiuBf<  
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ability to continue as a going concern               持续经营能力 _NbhWv  
acceptability                                     可接受性，可接受程度 D4GXZX8K  
acceptable level of detection risk                     检查风险的可接受水平 cXOb=  
acceptance of engagement                       接受委托 )#cGePA  
accepting the engagement for the first time              首次接受委托 sWLH"'Z  
access to asset                                         对资产的接触 kca  Y  
according to                                     根据，依据，依照 pQ+4++7ID  
account balance                                账户余额 QV%eTA  
account for                                       对……进行会计处理，核算；解释 KH1/B_.\V  
accounting                                        会计，会计学 ,rQPs  
accounting advisory serve                        会计咨询服务 jCt[I5"+z  
accounting firm                                 会计师事务所 FEg&EYI  
accounting information                      会计信息，会计资料 UC9w T  
accounting period                             会计期间 * icxK  
accounting policies                                   会计政策 fbW#6:Y  
accounting professional bodies                 会计职业组织，会计职业团体 HmEU;UbO-  
accounting records                                   会计记录 ?DJ,YY9P  
accounting responsibility                           会计责任 :cTwp K  
accounting service                             会计服务 <.6$zcW  
accounting standards                                会计准则 K<Y-/t  
Accounting Standards for Business Enterprises       企业会计准则 ~E7=c3:"  
accounting system                             会计系统 `\S~;O  
accounting treatment                                会计处理 r|7hm:F)  
accuracy                                    准确性，精确性 gMZ?MG  
additional audit procedures                      追加审计程序 q|ZQsFZ  
addressee                                         收件人，收信人 DcLx[C  
Administration of State-owned Assets  (the～)     国有资产管理局 Ucok&)7-  
administrative laws and regulations                 行政法规 %OsV(7  
adverse impact                                 不利影响，负面影响 [k
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adverse opinion                                反对意见 T k>N4yq  
advisory group                                  咨询组，顾问组 #bLeK $  
agency fee                                        代理费，代理费用 30/ (  
aggregate                                          总计，合计为…… ;tLu  
alternation of document and record                 变造文件和记录 C{):jH,Rf  
alternative audit procedures                      替代审计程序，备选审计程序 Q1@V?`rkS{  
amend                                              修改，修订 $f<Rj/`&  
amortisation                                      摊销 Fop"m/  
analytical capacity                             分析能力 /!0{9F<  
analytical procedures                               分析性程序 X'>]z'0W  
annual financial statements                        年度会计报表，年度财务报表 <%rG*vzi  
appendix                                          附录，附表 D(<20b,  
applicable                                         适用的 J;BG/VI1  
applicable laws and regulations                 适用的法规 +#y[s Ka  
application systems                                  应用系统 r&ex<(I{  
apply consistently                              一贯地执行，一贯地实施 N;\by<snN  
appropriate                                       适当的，合适的； wXsA-H/`  
征用，挪用 tpi63<N  
appropriate authorization                          适当的授权 f8 M=P.jz  
appropriateness of audit evidence                    审计证据的适当性 PDssEb7  
approval                                    批准，核准 F/w!4,'<?5  
assertion                                    (会计报表上的)认定；确认 fKAG+t  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 } Pc6_#  
asset                                                 资产，财产 sL tsvH#  
asset restructuring                             资产重组 5lC"10  
assignment of duties                                 职责的划分 ~?{@0,$  
assistant                                     助理，助理人员 s&$Zgf6Z  
associated company                                 联属公司，联营公司 %k3a34P@  
association                                        联合，结合；协会，社团 ;dYpdy  
assumption                                       假设，假定 2}Q)&;u  
at a given date                                         在某一特定时日 RyxIJJui  
attestation                                         鉴证，公证 KdOy 3O_5N  
attestation service                             鉴证服务 %+9Mr ami  
audit adjustment                                审计调整 0Q5ua`U  
audit areas                                        审计领域 @cF aYI  
audit conclusion                                审计结论 ~Hs a6F&F  
audit effectiveness                             审计效果 8P'>%G<m  
audit efficiency                                  审计效率 CtA0W\9w5a  
audit engagement letter                      审计业务约定书 #3u;Ox  
audit evidence                                          审计证据 @4b"0ne}h  
audit fee                                    审计费 ( UV8M\  
audit files                                          审计档案 i5*sG^<$H  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 j=d@Ih*  
audit mark                                        审计标识 *Ta*0Fr=9|  
audit materiality                                 审计重要性 }45&s9m=  
audit method                                     审计方法 cQUmcK/,  
audit objective                                         审计目标，审计目的 jfHVXu^M  
audit of financial statements                      会计报表审计，财务报表审计 8\t~*@"  
audit opinion                                     审计意见 @&d/}Mx"t  
audit period                                      被审计期间，被审计年度 !T|X/BR  
audit plan                                          审计计划 u*&wMR>Crf  
audit planning                                    编制审计计划，制定审计计划，审计计划 C sn"sf  
audit planning stage                                  审计计划阶段 6kKIDEX  
audit procedure                                审计程序 o$YL\ <qp  
audit programme                               审计程序表，具体审计计划 O- &>Dc  
audit report                                       审计报告 O&irgc!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 g(MeCoCc  
audit report with a qualified opinion                 有保留意见的审计报告 ?!~CX`eMZ  
audit report with an adverse opinion                否定意见的审计报告 ek#{!9-  
audit report with dual dates                      双重日期审计报告 Ut8yA"Y~  
audit reporting stage                                 审计报告阶段 Ssr P  
audit responsibility                                   审计责任 vh +IhGi  
audit results                                      审计结果 [*#ms=Zdc  
audit risk                                          审计风险 xq.,7#3  
audit sampling                                          审计抽样 i%0Ml:Y  
audit sampling techniques                         审计抽样方法，审计抽样技术 h4S,(*V$!  
audit strategies                                  审计策略 m4|9p{E  
audit summary                                         审计总结，审计小结 H
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audit team                                         审计小组 pVPCxP  
audit test                                    审计测试 4jj@"*^a  
audit trail                                          审计轨迹 5+'1 :Sa(i  
audit work                                        审计工作 o|AV2FM)  
audit working paper                                 审计工作底稿 hIC$4lR~  
audited financial statement                        审计会计报表，已审计财务报表 RpR;1ktF>  
Auditing Guidelines (the～)                      审计规范指南 ep Eg6   
auditing standards                             审计准则 `(EY/EsY  
audit-oriented working paper                          (审计)业务类工作底稿 S!k cC-7  
authorisation                                     授权 NS;,(v{*N  
authorisation of transaction                       交易的授权 Ylll4w62N  
availability                                         可获得性 W :jC2,s!m  
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balance                                      余额；差额；平衡 .T/\5_Bx  
balance sheet                                    资产负债表 `$7j:<c=  
bank                                                 银行 '$PiyM|V  
bank account                                    银行账户，银行户头 [L"(flY(E  
bank statement                                 银行对账单 sV'(y>PP%  
barter transaction                              易货交易，以物换物交易 @%fNB,H`
 
basis of audit                                    审计依据 |28z4
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basis of preparation                                (会计报表的)编制基础 vz*QzVk1  
book of account                               账目，账簿 [F/>pL5U$  
borrowing                                         借款，贷款，借债 )&<BQIv9/  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 m49 GCo k+  
budget                                              预算 P|_>M SO1'  
building                                      建筑物；大楼 Y'`w.+9  
business conditions                                  业务情况，经营情况 U`D/~KJ{Y  
business licence                               (企业等的)营业执照 Tz]t.]!&E  
business relation                                业务关系 ]i)m   
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