[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 >@uFye$  
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审计词汇英汉对照 cC7&]2X +f  
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ability to continue as a going concern               持续经营能力 ? H7?>ZE  
acceptability                                     可接受性，可接受程度 &LDA=B  
acceptable level of detection risk                     检查风险的可接受水平 0p[-M`D  
acceptance of engagement                       接受委托 IfzZ\x .  
accepting the engagement for the first time              首次接受委托 %w#8t#[,6  
access to asset                                         对资产的接触 |$ &v)  
according to                                     根据，依据，依照 t>%+[7?6  
account balance                                账户余额 qJYEsI2M  
account for                                       对……进行会计处理，核算；解释 cByUP#hW  
accounting                                        会计，会计学 3iBUIv  
accounting advisory serve                        会计咨询服务 y.+!+4Mg|  
accounting firm                                 会计师事务所 r9!,cs  
accounting information                      会计信息，会计资料 ],xvhfZ"dn  
accounting period                             会计期间 8Y&_X0T|  
accounting policies                                   会计政策 @lTd,V5f  
accounting professional bodies                 会计职业组织，会计职业团体 MHF7hk ps}  
accounting records                                   会计记录 `&5_~4T7  
accounting responsibility                           会计责任 C[Nh>V7=  
accounting service                             会计服务 {RHa1wc  
accounting standards                                会计准则 {^_K  
Accounting Standards for Business Enterprises       企业会计准则 akV-|v_  
accounting system                             会计系统 4StoEgFS  
accounting treatment                                会计处理 N`rz>6,k1  
accuracy                                    准确性，精确性 7 jiy9[  
additional audit procedures                      追加审计程序 t2RL|$>F1  
addressee                                         收件人，收信人 C
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Administration of State-owned Assets  (the～)     国有资产管理局 2b^E8+r9  
administrative laws and regulations                 行政法规 8
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adverse impact                                 不利影响，负面影响 IUSV\X9  
adverse opinion                                反对意见 Bf8[(oc~  
advisory group                                  咨询组，顾问组 `!lQd}W  
agency fee                                        代理费，代理费用 &"mWi-Mpl  
aggregate                                          总计，合计为…… !]2`dp\!  
alternation of document and record                 变造文件和记录 `*w!S8}m;  
alternative audit procedures                      替代审计程序，备选审计程序 _l{_n2D-  
amend                                              修改，修订 NEff`mwm5)  
amortisation                                      摊销 c%5Suu(J6  
analytical capacity                             分析能力 ).8NZ Aj
 
analytical procedures                               分析性程序 ` 3h,Cy^  
annual financial statements                        年度会计报表，年度财务报表 @ *n oma  
appendix                                          附录，附表 |0xP'(  
applicable                                         适用的 33OkYC%
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applicable laws and regulations                 适用的法规 ?eOw8Rom  
application systems                                  应用系统 @:K={AIa  
apply consistently                              一贯地执行，一贯地实施 ]qO*(m:}o  
appropriate                                       适当的，合适的； [,Fu2j]  
征用，挪用 *:8,w?Nt  
appropriate authorization                          适当的授权 cn2SMa[@S  
appropriateness of audit evidence                    审计证据的适当性 nZ8jBCh  
approval                                    批准，核准 K?eY<L  
assertion                                    (会计报表上的)认定；确认 kadw1sYj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :YM1p& |fS  
asset                                                 资产，财产 .9@y*_9  
asset restructuring                             资产重组 CMC9%uq  
assignment of duties                                 职责的划分 lc\%7
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assistant                                     助理，助理人员 KhZ\q|5  
associated company                                 联属公司，联营公司 &{ZTtK&JF  
association                                        联合，结合；协会，社团 KZ$^Q<d^  
assumption                                       假设，假定 W ![*0p L  
at a given date                                         在某一特定时日 sPRo=LB  
attestation                                         鉴证，公证 + ;_0:+//  
attestation service                             鉴证服务 *  \%b1  
audit adjustment                                审计调整 w 3$9  
audit areas                                        审计领域 67]! xy  
audit conclusion                                审计结论 ie}?}s  
audit effectiveness                             审计效果 /kNS
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audit efficiency                                  审计效率 `Tc"a_p9t  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 Y;#H0v>E  
audit fee                                    审计费 =PYS5\k  
audit files                                          审计档案 Ug8>|wCE  
audit findings                                     审计中发现的事项 <~n%=^knE  
audit implementation stage                        审计实施阶段 /dwj:g0y  
audit mark                                        审计标识 g<^-[w4/  
audit materiality                                 审计重要性 r
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audit method                                     审计方法 YSux#*#H  
audit objective                                         审计目标，审计目的 wG X\ub#!  
audit of financial statements                      会计报表审计，财务报表审计 ub]"b[j\1  
audit opinion                                     审计意见 HiSNEp$-4$  
audit period                                      被审计期间，被审计年度 :ioD*k  
audit plan                                          审计计划 %:yVjb,Yf  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^ wb9n  
audit planning stage                                  审计计划阶段 GU7f27p  
audit procedure                                审计程序 Ti&v9re%wO  
audit programme                               审计程序表，具体审计计划 !NTt'4/F{  
audit report                                       审计报告 s_cur-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E^? 3P'%^  
audit report with a qualified opinion                 有保留意见的审计报告 h~s h!W8  
audit report with an adverse opinion                否定意见的审计报告 Ti$_V_  
audit report with dual dates                      双重日期审计报告 z?  Ck9  
audit reporting stage                                 审计报告阶段 V=)' CCi{  
audit responsibility                                   审计责任 7uq^TO>9f  
audit results                                      审计结果 5U6b\jxX  
audit risk                                          审计风险 "z4V@gk  
audit sampling                                          审计抽样 rT';7> {g  
audit sampling techniques                         审计抽样方法，审计抽样技术 gXe`G(w  
audit strategies                                  审计策略 \?"p]&2UcB  
audit summary                                         审计总结，审计小结 cBQ+`DXn5c  
audit team                                         审计小组 TV~S#yg+H  
audit test                                    审计测试 qz8Jvgu?  
audit trail                                          审计轨迹 o "1X8v  
audit work                                        审计工作 (lt{$0   
audit working paper                                 审计工作底稿 'Xu3]'m*  
audited financial statement                        审计会计报表，已审计财务报表 l
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Auditing Guidelines (the～)                      审计规范指南 Aaz2._:/-m  
auditing standards                             审计准则 *H~&hs>k  
audit-oriented working paper                          (审计)业务类工作底稿 *{dMo,.eI  
authorisation                                     授权 +^ `n- m  
authorisation of transaction                       交易的授权 `&i\q=u+  
availability                                         可获得性 d$:LUxM#  
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balance                                      余额；差额；平衡 PLRMW2  
balance sheet                                    资产负债表 Rk!8eN Pf  
bank                                                 银行 mZ~f
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bank account                                    银行账户，银行户头 75eZhs[b  
bank statement                                 银行对账单 Kon|TeC>d  
barter transaction                              易货交易，以物换物交易 F"0=r  
basis of audit                                    审计依据 x+EEMv3u:  
basis of preparation                                (会计报表的)编制基础 2k!4oVUN  
book of account                               账目，账簿 YRu#JYti  
borrowing                                         借款，贷款，借债 f"t+r /d  
branch                                              分支，分支机构，分店 0A')zKik  
brought forward                                (账户余额等的)承上年，承上期，承上页 /]-a 1  
budget                                              预算  bU$M)  
building                                      建筑物；大楼 nhRpb9f`1@  
business conditions                                  业务情况，经营情况 5IfC8drAs  
business licence                               (企业等的)营业执照 m^>v~Q~~  
business relation                                业务关系 F h+g@ u6  
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