[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  K
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审计词汇英汉对照 HK^a:BI  
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ability to continue as a going concern               持续经营能力 m)(SG  
acceptability                                     可接受性，可接受程度 ]<Z&=0i#9  
acceptable level of detection risk                     检查风险的可接受水平 9t.fij  
acceptance of engagement                       接受委托 MM=W9#  
accepting the engagement for the first time              首次接受委托 B#;s(O  
access to asset                                         对资产的接触 5c*p2:]  
according to                                     根据，依据，依照 vI4%d,  
account balance                                账户余额 6vMDm0sv  
account for                                       对……进行会计处理，核算；解释 vR<fd V  
accounting                                        会计，会计学 ?&{S~[;l  
accounting advisory serve                        会计咨询服务 u=1B^V,6V  
accounting firm                                 会计师事务所 =%:JjgKc*t  
accounting information                      会计信息，会计资料 ^ yY{o/6  
accounting period                             会计期间 Hf!9`R[  
accounting policies                                   会计政策 WNCM|VUl  
accounting professional bodies                 会计职业组织，会计职业团体 u XaL  
accounting records                                   会计记录 XB6N[E  
accounting responsibility                           会计责任 b/T20F{W\o  
accounting service                             会计服务 D>psh-,1  
accounting standards                                会计准则 cC7"J\+r*  
Accounting Standards for Business Enterprises       企业会计准则 p)K9ZI  
accounting system                             会计系统 C]aOgt/U  
accounting treatment                                会计处理 A/ox#(!v  
accuracy                                    准确性，精确性 [_B+DD=}  
additional audit procedures                      追加审计程序 i!s~kk  
addressee                                         收件人，收信人 `;zu1o  
Administration of State-owned Assets  (the～)     国有资产管理局 %ZJ),9+  
administrative laws and regulations                 行政法规 2<p5_4"-U*  
adverse impact                                 不利影响，负面影响 hWl""66+5  
adverse opinion                                反对意见 ~)WfJ  
advisory group                                  咨询组，顾问组 ]C9%]`  
agency fee                                        代理费，代理费用 ?{y
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aggregate                                          总计，合计为…… & y#y>([~  
alternation of document and record                 变造文件和记录 qz-#LZFTR  
alternative audit procedures                      替代审计程序，备选审计程序 Ak<IHp^Q  
amend                                              修改，修订 CpB
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amortisation                                      摊销 !7kAJG g  
analytical capacity                             分析能力 N]3-L`t  
analytical procedures                               分析性程序 $8<j5%/ $M  
annual financial statements                        年度会计报表，年度财务报表 qk"oFP6  
appendix                                          附录，附表 2@"0}po#  
applicable                                         适用的 @5<]W+jk4  
applicable laws and regulations                 适用的法规 O>)n*OsS  
application systems                                  应用系统 M6@'9E]|>  
apply consistently                              一贯地执行，一贯地实施 [)C)p*!Y)  
appropriate                                       适当的，合适的； _OyP>|L
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征用，挪用 +?4*,8Tmmz  
appropriate authorization                          适当的授权 6qz!M  
appropriateness of audit evidence                    审计证据的适当性 WHhR)$zC  
approval                                    批准，核准 ]6?c8/M  
assertion                                    (会计报表上的)认定；确认 !#cKF6%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Wwa41z  
asset                                                 资产，财产 "jkw8UVz  
asset restructuring                             资产重组 ~Q.8 U3"  
assignment of duties                                 职责的划分 o O{|C&A  
assistant                                     助理，助理人员 \N'hbT=  
associated company                                 联属公司，联营公司 H4,.H,PZ  
association                                        联合，结合；协会，社团 b#/V;  
assumption                                       假设，假定 ,6cbD  
at a given date                                         在某一特定时日 F3H:I"4  
attestation                                         鉴证，公证 #*ZnA,  
attestation service                             鉴证服务 pqGf@2
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audit adjustment                                审计调整 ;%b <u V  
audit areas                                        审计领域 `uaD.m$EJ  
audit conclusion                                审计结论 A{{q'zb!  
audit effectiveness                             审计效果 a !hI${Xn  
audit efficiency                                  审计效率 Q(!}t"u  
audit engagement letter                      审计业务约定书 0pZ.; /<{  
audit evidence                                          审计证据 !h`cXY~w  
audit fee                                    审计费 .MzP}8^  
audit files                                          审计档案 q7)]cY_  
audit findings                                     审计中发现的事项 32)&;  
audit implementation stage                        审计实施阶段 ],fwZd[t  
audit mark                                        审计标识 47( 1V/
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audit materiality                                 审计重要性 Wf+Cc?/4  
audit method                                     审计方法 vV&AG1_Mv  
audit objective                                         审计目标，审计目的 5~kW-x  
audit of financial statements                      会计报表审计，财务报表审计 a?xq*|?  
audit opinion                                     审计意见 +r#=n7t  
audit period                                      被审计期间，被审计年度 Z<,CzKs+||  
audit plan                                          审计计划 w#gU1yu  
audit planning                                    编制审计计划，制定审计计划，审计计划 lO5gkOJ?  
audit planning stage                                  审计计划阶段 MK!]y8+Z  
audit procedure                                审计程序 709Uv5  
audit programme                               审计程序表，具体审计计划 &EbD.>Ci  
audit report                                       审计报告 21)-:rS  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !Xv2PdP  
audit report with a qualified opinion                 有保留意见的审计报告 R"\ub"]  
audit report with an adverse opinion                否定意见的审计报告 nIN%<3U2  
audit report with dual dates                      双重日期审计报告 NdXy%Q  
audit reporting stage                                 审计报告阶段 |=h)efo}  
audit responsibility                                   审计责任 ;?HZ,"^I  
audit results                                      审计结果 8wH41v67F  
audit risk                                          审计风险 k_|v)\4B  
audit sampling                                          审计抽样 tl,x@['p`  
audit sampling techniques                         审计抽样方法，审计抽样技术 k1LtqV  
audit strategies                                  审计策略 0[$Mo3c+'  
audit summary                                         审计总结，审计小结 9-Nq[i"  
audit team                                         审计小组 =J[[>H'<d  
audit test                                    审计测试  i"\AyKiJ  
audit trail                                          审计轨迹 Z%HEn$t  
audit work                                        审计工作 #G4~]Qml  
audit working paper                                 审计工作底稿 Dry;$C}P  
audited financial statement                        审计会计报表，已审计财务报表 Ivl^,{4  
Auditing Guidelines (the～)                      审计规范指南  9'/|?I  
auditing standards                             审计准则 T0]%(F/8  
audit-oriented working paper                          (审计)业务类工作底稿 MTFVnoZMQ_  
authorisation                                     授权 :v WYII7  
authorisation of transaction                       交易的授权 UV *tO15i  
availability                                         可获得性 z7us*8X{  
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balance                                      余额；差额；平衡 ^1FZ`2u;  
balance sheet                                    资产负债表 r#6l?+W ;  
bank                                                 银行 pg& ]F  
bank account                                    银行账户，银行户头  j5VRv$P  
bank statement                                 银行对账单 ,h(f\h(9  
barter transaction                              易货交易，以物换物交易 WNlSve)]ie  
basis of audit                                    审计依据 @,>=X:7  
basis of preparation                                (会计报表的)编制基础 >.nt'BQ  
book of account                               账目，账簿 4f@\f7\  
borrowing                                         借款，贷款，借债 f29HQhXqS  
branch                                              分支，分支机构，分店 YV_I-l0  
brought forward                                (账户余额等的)承上年，承上期，承上页 V]S06>P  
budget                                              预算 m 
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building                                      建筑物；大楼 id[>!fQ=Y  
business conditions                                  业务情况，经营情况 .X=M!  
business licence                               (企业等的)营业执照 ZX5A%`<M  
business relation                                业务关系 }AH|~3|D  
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