[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 L+0O=zJF  
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审计词汇英汉对照 gflO0$i  
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ability to continue as a going concern               持续经营能力 p}q]G
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acceptability                                     可接受性，可接受程度 Bx0=D:j  
acceptable level of detection risk                     检查风险的可接受水平 #x(3>}  
acceptance of engagement                       接受委托 >%85S>e  
accepting the engagement for the first time              首次接受委托 \Z625jt  
access to asset                                         对资产的接触 FUZ`ST+OL  
according to                                     根据，依据，依照 4J$dG l#f  
account balance                                账户余额 X9#i!_*  
account for                                       对……进行会计处理，核算；解释 $K_-I8e|  
accounting                                        会计，会计学 R5fZ}C7  
accounting advisory serve                        会计咨询服务 g
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accounting firm                                 会计师事务所 !$fF3^8-  
accounting information                      会计信息，会计资料 ;i&t|5y~  
accounting period                             会计期间 y@dTdR2Wc  
accounting policies                                   会计政策 EK
zYL#(i  
accounting professional bodies                 会计职业组织，会计职业团体 g3\13<  
accounting records                                   会计记录 '. #3h$d  
accounting responsibility                           会计责任 ]!cLFXa  
accounting service                             会计服务 'UB"z{w%  
accounting standards                                会计准则 qino:_g  
Accounting Standards for Business Enterprises       企业会计准则 iG=XRctgj)  
accounting system                             会计系统 +$B#] ,  
accounting treatment                                会计处理 9HD5A$  
accuracy                                    准确性，精确性 `B7?F$J  
additional audit procedures                      追加审计程序 #=I5_
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addressee                                         收件人，收信人 y_{v&AGmgm  
Administration of State-owned Assets  (the～)     国有资产管理局 \n0MqXs#  
administrative laws and regulations                 行政法规 UsdUMt!u  
adverse impact                                 不利影响，负面影响 p+Icq!aH5  
adverse opinion                                反对意见 {-L}YX"Bh  
advisory group                                  咨询组，顾问组 JO\KTWtjO  
agency fee                                        代理费，代理费用 ilFS9A3P  
aggregate                                          总计，合计为…… 4m6%HV8{}[  
alternation of document and record                 变造文件和记录 ia
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alternative audit procedures                      替代审计程序，备选审计程序 \"$jj<gc  
amend                                              修改，修订 I.)9:7  
amortisation                                      摊销 h ($Jo  
analytical capacity                             分析能力 #v:A-u  
analytical procedures                               分析性程序 H:X(><J  
annual financial statements                        年度会计报表，年度财务报表  P'oY+#  
appendix                                          附录，附表 &F|Wk,y  
applicable                                         适用的 0Y/k/)Ul]  
applicable laws and regulations                 适用的法规 XI;F=r}'  
application systems                                  应用系统 -d6PXf5  
apply consistently                              一贯地执行，一贯地实施 pNc4o@-
 
appropriate                                       适当的，合适的； Q@.%^1Mp  
征用，挪用 dlc'=M  
appropriate authorization                          适当的授权 D?r % Y  
appropriateness of audit evidence                    审计证据的适当性 q:G3y[ P  
approval                                    批准，核准 );fPir?+  
assertion                                    (会计报表上的)认定；确认 $>=w<=r|;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WmZ,c_  
asset                                                 资产，财产 'z" >4{5  
asset restructuring                             资产重组 CpC6vA.R  
assignment of duties                                 职责的划分 =<z~OE'lV  
assistant                                     助理，助理人员 wbh^ZMQ  
associated company                                 联属公司，联营公司 qF4DX$$<  
association                                        联合，结合；协会，社团 M[KYt"v  
assumption                                       假设，假定 "Kf4v|6;  
at a given date                                         在某一特定时日 UymhBh  
attestation                                         鉴证，公证 Kg#s<#h  
attestation service                             鉴证服务 DWu~%U8  
audit adjustment                                审计调整 P:c'W?  
audit areas                                        审计领域 Owm2/  
audit conclusion                                审计结论 n]bxG8~t  
audit effectiveness                             审计效果 mp17d$R-  
audit efficiency                                  审计效率 z. xRJ  
audit engagement letter                      审计业务约定书 7kQ,D,c'  
audit evidence                                          审计证据 t++\ &! F  
audit fee                                    审计费 u&$1XZ!es  
audit files                                          审计档案 ]d,#PF  
audit findings                                     审计中发现的事项 gYfOa`k  
audit implementation stage                        审计实施阶段 zl["}I(*n  
audit mark                                        审计标识 6G>bZ+  
audit materiality                                 审计重要性 " { Nw K  
audit method                                     审计方法 wm/>_  
audit objective                                         审计目标，审计目的 q@iZo,Yk  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 rcG-Vf@  
audit period                                      被审计期间，被审计年度 I}1<epd ,  
audit plan                                          审计计划 *mfPq"/  
audit planning                                    编制审计计划，制定审计计划，审计计划 szD BfGd%j  
audit planning stage                                  审计计划阶段 4mF=A$Q_/  
audit procedure                                审计程序 {;?bC'  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 (JeRJ4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q'<K$4_,%  
audit report with a qualified opinion                 有保留意见的审计报告 +ZeK,Y+Xy  
audit report with an adverse opinion                否定意见的审计报告 `pYL/[5  
audit report with dual dates                      双重日期审计报告 ^HNccr  
audit reporting stage                                 审计报告阶段 &^@IAjxn  
audit responsibility                                   审计责任 N;XJMk_ H  
audit results                                      审计结果 T eBJ  
audit risk                                          审计风险 cUM#|K#6  
audit sampling                                          审计抽样 F` ]s  
audit sampling techniques                         审计抽样方法，审计抽样技术 z;[Z'_B  
audit strategies                                  审计策略 Rj
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audit summary                                         审计总结，审计小结 K2t|d[r  
audit team                                         审计小组 ?&r>`H E  
audit test                                    审计测试 %~YQlN  
audit trail                                          审计轨迹 ED R*1!d  
audit work                                        审计工作 "=XRonQZ  
audit working paper                                 审计工作底稿 xm}`6B^f  
audited financial statement                        审计会计报表，已审计财务报表 Qv:J#uVw?O  
Auditing Guidelines (the～)                      审计规范指南 ?c#v'c^=h  
auditing standards                             审计准则 cLCzLNyKl  
audit-oriented working paper                          (审计)业务类工作底稿 Q OP8{~O  
authorisation                                     授权 E9n7P'8  
authorisation of transaction                       交易的授权 &1,qC,:!  
availability                                         可获得性 kR|(hA,$N  
B Vr%!rQ  
balance                                      余额；差额；平衡 <=7^D  
balance sheet                                    资产负债表 6d|%8.q1  
bank                                                 银行 3?oj46gP  
bank account                                    银行账户，银行户头 0P6< 4  
bank statement                                 银行对账单 U0%m*i  
barter transaction                              易货交易，以物换物交易 CF+:9PG  
basis of audit                                    审计依据 *`.4M)Ym~  
basis of preparation                                (会计报表的)编制基础 j 1#T]CDs  
book of account                               账目，账簿 \.jT"Z~  
borrowing                                         借款，贷款，借债 E>6:59 +  
branch                                              分支，分支机构，分店 (_O_zu8_  
brought forward                                (账户余额等的)承上年，承上期，承上页 gEQevy`T%c  
budget                                              预算 R^F\2yth-  
building                                      建筑物；大楼 B |+t
K  
business conditions                                  业务情况，经营情况 wXxk+DV@  
business licence                               (企业等的)营业执照 WgQ6EV`  
business relation                                业务关系 za@`,Yq  
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