[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 j`"cU$NRM  
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审计词汇英汉对照 ?E7.x%n7X5  
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ability to continue as a going concern               持续经营能力 6H!"oC&  
acceptability                                     可接受性，可接受程度 zC$(/nZ  
acceptable level of detection risk                     检查风险的可接受水平 q*{Dy1Tj  
acceptance of engagement                       接受委托 f@J-6uQ7w  
accepting the engagement for the first time              首次接受委托 $g)X,iQu  
access to asset                                         对资产的接触 >l!DWi6  
according to                                     根据，依据，依照 e@L7p,  
account balance                                账户余额 2d-C}&}L\  
account for                                       对……进行会计处理，核算；解释 T8J[B( )L  
accounting                                        会计，会计学 "ZFK-jn/  
accounting advisory serve                        会计咨询服务 Y&`nB,'  
accounting firm                                 会计师事务所 5I@2UvV8  
accounting information                      会计信息，会计资料 `@i!'h  
accounting period                             会计期间 8Vqh1<
 
accounting policies                                   会计政策 Yc1ve  
accounting professional bodies                 会计职业组织，会计职业团体 !4 G9`>n  
accounting records                                   会计记录 V s1Z$HS`  
accounting responsibility                           会计责任 G |vG5$Nf  
accounting service                             会计服务 {AqPQeNgz  
accounting standards                                会计准则 fmq9u(! R  
Accounting Standards for Business Enterprises       企业会计准则 VBI~U?0  
accounting system                             会计系统 c*x5t"{  
accounting treatment                                会计处理 k-\RdX)E  
accuracy                                    准确性，精确性 NX:i]t  
additional audit procedures                      追加审计程序 fRd^@@,[  
addressee                                         收件人，收信人 [O(8
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Administration of State-owned Assets  (the～)     国有资产管理局 Mi_/ ^  
administrative laws and regulations                 行政法规 /0qLMlL$  
adverse impact                                 不利影响，负面影响 )]5}d$83  
adverse opinion                                反对意见 {QTnVS't 0  
advisory group                                  咨询组，顾问组 Ta3qEVs  
agency fee                                        代理费，代理费用 2N:|BO>  
aggregate                                          总计，合计为…… QGQ>shIeZ  
alternation of document and record                 变造文件和记录 P ||:?3IH  
alternative audit procedures                      替代审计程序，备选审计程序 r+%}XS%;h  
amend                                              修改，修订 Qtpw0t"  
amortisation                                      摊销 \`M8Mu9~w  
analytical capacity                             分析能力 mdTCe HX  
analytical procedures                               分析性程序 vmZyvJSE  
annual financial statements                        年度会计报表，年度财务报表 &*N;yW""f  
appendix                                          附录，附表 b$:<T7vei  
applicable                                         适用的 `aW>h8$I)  
applicable laws and regulations                 适用的法规 u4a(AB>S  
application systems                                  应用系统 Q4,!N(>D  
apply consistently                              一贯地执行，一贯地实施 h|j
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appropriate                                       适当的，合适的； td#B$$[  
征用，挪用 fSF b)+  
appropriate authorization                          适当的授权 X]OVc<F  
appropriateness of audit evidence                    审计证据的适当性 / `Glf|  
approval                                    批准，核准 Q5H! ^RQm  
assertion                                    (会计报表上的)认定；确认 9I;d>%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 i#Y[I" '  
asset                                                 资产，财产 8=U0\<wT  
asset restructuring                             资产重组 ~SRK}5E  
assignment of duties                                 职责的划分 ?W(>Yefk  
assistant                                     助理，助理人员 hc;8Vsa  
associated company                                 联属公司，联营公司 54%@q[-  
association                                        联合，结合；协会，社团 ;NHZ
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assumption                                       假设，假定 O+^l>+ZGj?  
at a given date                                         在某一特定时日 R6A{u(  
attestation                                         鉴证，公证  bK|I  
attestation service                             鉴证服务 sV))Z2sq  
audit adjustment                                审计调整 kgV_*0^  
audit areas                                        审计领域 `'Af`u\R  
audit conclusion                                审计结论 yIL6Sb  
audit effectiveness                             审计效果 jLRh/pbz4  
audit efficiency                                  审计效率 1]i{b/ 4  
audit engagement letter                      审计业务约定书 fvDt_g9oI  
audit evidence                                          审计证据 5QR=$?K  
audit fee                                    审计费 Xv%1W? >@/  
audit files                                          审计档案 ?B"k9+%5ej  
audit findings                                     审计中发现的事项 3S~Gi,  
audit implementation stage                        审计实施阶段 /uM;g9 m  
audit mark                                        审计标识 |ZAR!u&0  
audit materiality                                 审计重要性 b!7*bFTt  
audit method                                     审计方法 '518S"T @  
audit objective                                         审计目标，审计目的 4iD-jM_D  
audit of financial statements                      会计报表审计，财务报表审计 mu[:b  
audit opinion                                     审计意见 dp3>G2Yq  
audit period                                      被审计期间，被审计年度 <:mV^tK  
audit plan                                          审计计划 KTm^0:V[Oy  
audit planning                                    编制审计计划，制定审计计划，审计计划 SCCBTpmf2B  
audit planning stage                                  审计计划阶段 gxIGL-1M  
audit procedure                                审计程序 V kA$T8  
audit programme                               审计程序表，具体审计计划 <GbF4\ue  
audit report                                       审计报告 I0 78[3b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #JFTD[1  
audit report with a qualified opinion                 有保留意见的审计报告 9Q<8DMX^  
audit report with an adverse opinion                否定意见的审计报告 ^}+qd1r  
audit report with dual dates                      双重日期审计报告 *oC],4y~D  
audit reporting stage                                 审计报告阶段 wE.CZ%f  
audit responsibility                                   审计责任 fZqqU|tq  
audit results                                      审计结果 L|wD2iw  
audit risk                                          审计风险 6 K+DgNK  
audit sampling                                          审计抽样 rff=ud>Jf  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZH:-.2*cj  
audit strategies                                  审计策略 pO*$'8L  
audit summary                                         审计总结，审计小结 `u zR!^X  
audit team                                         审计小组 F%t_9S,)O  
audit test                                    审计测试 7*9a`p3w  
audit trail                                          审计轨迹 <QlpIgr  
audit work                                        审计工作 "0Wi-52=V  
audit working paper                                 审计工作底稿 eD
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audited financial statement                        审计会计报表，已审计财务报表 Ho}"8YEXNV  
Auditing Guidelines (the～)                      审计规范指南 ''{REFjK7  
auditing standards                             审计准则 FUVoKX!#  
audit-oriented working paper                          (审计)业务类工作底稿 tai=2,'  
authorisation                                     授权 h%9> js^~  
authorisation of transaction                       交易的授权 B}PT-S1l  
availability                                         可获得性 raWs6b4Q  
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balance                                      余额；差额；平衡 |Va*=@&6J  
balance sheet                                    资产负债表 0Jz5i4B  
bank                                                 银行 n9 LTrhLqp  
bank account                                    银行账户，银行户头 T
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bank statement                                 银行对账单 S'Hb5C2u  
barter transaction                              易货交易，以物换物交易 ne]P-50  
basis of audit                                    审计依据 #DBg8  
basis of preparation                                (会计报表的)编制基础 >UUcKq1M:  
book of account                               账目，账簿 \~sc6ho  
borrowing                                         借款，贷款，借债 O% g Q  
branch                                              分支，分支机构，分店 L}E~CiL0n  
brought forward                                (账户余额等的)承上年，承上期，承上页 BB x359  
budget                                              预算 J**-q(>  
building                                      建筑物；大楼 UlG8c~p  
business conditions                                  业务情况，经营情况 zn,y'},  
business licence                               (企业等的)营业执照
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business relation                                业务关系 +3a}~pW  
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