[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 R51!j>[fqM  
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审计词汇英汉对照 meD (ja  
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ability to continue as a going concern               持续经营能力 OIT;fKl9  
acceptability                                     可接受性，可接受程度 sYI':UQe  
acceptable level of detection risk                     检查风险的可接受水平 [LDzR7vnf  
acceptance of engagement                       接受委托 tP{$}cEY  
accepting the engagement for the first time              首次接受委托 gQDK?aQX  
access to asset                                         对资产的接触 W A}@n  
according to                                     根据，依据，依照 k|C8sSH  
account balance                                账户余额 6x{IY  
account for                                       对……进行会计处理，核算；解释 a$O]'}]`  
accounting                                        会计，会计学 Z!eq/  
accounting advisory serve                        会计咨询服务 %"^XxVJ*  
accounting firm                                 会计师事务所 ~l6Y <-!  
accounting information                      会计信息，会计资料 _?c.
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accounting period                             会计期间 xB+H7Ya  
accounting policies                                   会计政策 c3t8yifQ  
accounting professional bodies                 会计职业组织，会计职业团体 _If?&KJ r  
accounting records                                   会计记录 `{_PSzM  
accounting responsibility                           会计责任 O3: dOL/C  
accounting service                             会计服务 I!O S&8:u  
accounting standards                                会计准则 !l^AKn|  
Accounting Standards for Business Enterprises       企业会计准则 lM"7 Z  
accounting system                             会计系统 gXJ^o;R>M  
accounting treatment                                会计处理 WfN
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accuracy                                    准确性，精确性 jsQ$.)nO  
additional audit procedures                      追加审计程序 +}/!yQtH  
addressee                                         收件人，收信人 db~:5#*  
Administration of State-owned Assets  (the～)     国有资产管理局 d]`,}vi#E9  
administrative laws and regulations                 行政法规 b\S} ?{m5  
adverse impact                                 不利影响，负面影响 GA}^Rh`T-  
adverse opinion                                反对意见 VC7F#a*V  
advisory group                                  咨询组，顾问组 J@iN':l-  
agency fee                                        代理费，代理费用 #Q 7$I.O]  
aggregate                                          总计，合计为…… 1D6O=
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alternation of document and record                 变造文件和记录 IBh~(6  
alternative audit procedures                      替代审计程序，备选审计程序 <z)G& h@  
amend                                              修改，修订 ?!oa15  
amortisation                                      摊销 $SR]7GZ  
analytical capacity                             分析能力 p]eD@3Wz  
analytical procedures                               分析性程序 Am  $L  
annual financial statements                        年度会计报表，年度财务报表 +Bfi/>  
appendix                                          附录，附表 X+8p2xSO|  
applicable                                         适用的 3fTI&2:  
applicable laws and regulations                 适用的法规 E ET 2|*}  
application systems                                  应用系统 .YF-t `{  
apply consistently                              一贯地执行，一贯地实施 ,[L$  
appropriate                                       适当的，合适的； T%/w^27E  
征用，挪用 Q$j48,e  
appropriate authorization                          适当的授权 Am4(WXVQ  
appropriateness of audit evidence                    审计证据的适当性 Z+(V \  
approval                                    批准，核准 x~eEaD5m%J  
assertion                                    (会计报表上的)认定；确认 EZBzQ""  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YYW70k:  
asset                                                 资产，财产 *rT(dp!Y  
asset restructuring                             资产重组 BH a>2N  
assignment of duties                                 职责的划分 yw!`1#3.  
assistant                                     助理，助理人员 2s%M,Nb  
associated company                                 联属公司，联营公司 He3zV\X[Z  
association                                        联合，结合；协会，社团 pSFWNWQ'B  
assumption                                       假设，假定 9YhsJ~"Q
 
at a given date                                         在某一特定时日 ?F{xDfqw  
attestation                                         鉴证，公证 ,O$C9pH9  
attestation service                             鉴证服务 /|AuI qW  
audit adjustment                                审计调整 >~~\==".  
audit areas                                        审计领域 3~rc=e  
audit conclusion                                审计结论 1A-EP@# J  
audit effectiveness                             审计效果 12dW:#[  
audit efficiency                                  审计效率 )A=g# D#  
audit engagement letter                      审计业务约定书 +9CUnRv  
audit evidence                                          审计证据 @un }&URp  
audit fee                                    审计费 &Sa~Wtm|*  
audit files                                          审计档案 G[j79o  
audit findings                                     审计中发现的事项 BxYA[#fd}  
audit implementation stage                        审计实施阶段 ZQA C &:  
audit mark                                        审计标识 )W|jt
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audit materiality                                 审计重要性 :PkZ(WZ9  
audit method                                     审计方法 >/bK?yT<  
audit objective                                         审计目标，审计目的 !H\GHA'DO]  
audit of financial statements                      会计报表审计，财务报表审计 H
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audit opinion                                     审计意见  8Oh 3iO  
audit period                                      被审计期间，被审计年度 :j4 [_9\  
audit plan                                          审计计划 "\?G  
audit planning                                    编制审计计划，制定审计计划，审计计划 *wcoDQ b;  
audit planning stage                                  审计计划阶段 W[<":NX2  
audit procedure                                审计程序 ! -@!u   
audit programme                               审计程序表，具体审计计划 pUGfm  
audit report                                       审计报告 w[YbL 2p  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ',Pk>f]AB-  
audit report with a qualified opinion                 有保留意见的审计报告 a@ }r[0O  
audit report with an adverse opinion                否定意见的审计报告 REBDr;tv  
audit report with dual dates                      双重日期审计报告 j],.`Y  
audit reporting stage                                 审计报告阶段 +Q0-jS#d  
audit responsibility                                   审计责任 [d>yo_iB  
audit results                                      审计结果 D
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audit risk                                          审计风险 I]1Hi?A2  
audit sampling                                          审计抽样 T?{9Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 y t:V+qdv  
audit strategies                                  审计策略 9Ib(x0_  
audit summary                                         审计总结，审计小结 w{EU9C
 
audit team                                         审计小组 -wMW@:M_  
audit test                                    审计测试 Cbs4`D
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audit trail                                          审计轨迹 X.9MOdG70  
audit work                                        审计工作 '$-,;vnP0  
audit working paper                                 审计工作底稿 }/3pC a  
audited financial statement                        审计会计报表，已审计财务报表 )^f Q@C8  
Auditing Guidelines (the～)                      审计规范指南 N==_'`O1Q0  
auditing standards                             审计准则 G$uOk?R#5c  
audit-oriented working paper                          (审计)业务类工作底稿 UVUO}B@[S  
authorisation                                     授权 chzR4"WZFt  
authorisation of transaction                       交易的授权 Vp"Ug,1  
availability                                         可获得性 LlY*r+Cgl1  
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balance                                      余额；差额；平衡 9$@ g;?}Ps  
balance sheet                                    资产负债表 Ab<Ok\e5  
bank                                                 银行 \&)W#8V  
bank account                                    银行账户，银行户头 `h5eej&s(  
bank statement                                 银行对账单 |ZlT>u  
barter transaction                              易货交易，以物换物交易 \[I .  
basis of audit                                    审计依据 NVWeJ+w  
basis of preparation                                (会计报表的)编制基础 \+Ln~\Sv  
book of account                               账目，账簿 >=:T ZU  
borrowing                                         借款，贷款，借债 fYM6wYJ  
branch                                              分支，分支机构，分店 810<1NP  
brought forward                                (账户余额等的)承上年，承上期，承上页 E?4@C"Na  
budget                                              预算 13_~)V  
building                                      建筑物；大楼 B00wcYM<1r  
business conditions                                  业务情况，经营情况 _D,f4.R  
business licence                               (企业等的)营业执照 ^J~A+CEf"W  
business relation                                业务关系 _Ge^ -7  
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