[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 Wn</",Gf  
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审计词汇英汉对照 )ejqE6'[  
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ability to continue as a going concern               持续经营能力 =1B&d [3;  
acceptability                                     可接受性，可接受程度 K%#C+`Ij  
acceptable level of detection risk                     检查风险的可接受水平 xaaxj  
acceptance of engagement                       接受委托 {Q3#]Vu  
accepting the engagement for the first time              首次接受委托 w9h5f  
access to asset                                         对资产的接触 [t\Mu}b  
according to                                     根据，依据，依照 4'e8VI0  
account balance                                账户余额 N=Yi:+  
account for                                       对……进行会计处理，核算；解释 &K*_/Q '\  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 yxq!.72  
accounting firm                                 会计师事务所 F476"WF  
accounting information                      会计信息，会计资料 N.cRZm%  
accounting period                             会计期间 .VV!$; FB  
accounting policies                                   会计政策 aWK7 -n
  
accounting professional bodies                 会计职业组织，会计职业团体 KFrmH  
accounting records                                   会计记录 \) ONy9  
accounting responsibility                           会计责任 {.)~4.LhQM  
accounting service                             会计服务 K#yH\fn8  
accounting standards                                会计准则 F?4'>ZW  
Accounting Standards for Business Enterprises       企业会计准则 3W WxpTU  
accounting system                             会计系统 @"5u~o')@v  
accounting treatment                                会计处理 <p8y'KAlc  
accuracy                                    准确性，精确性 Q%h o[KU  
additional audit procedures                      追加审计程序 #FM 'S|  
addressee                                         收件人，收信人 90I3_[Ii  
Administration of State-owned Assets  (the～)     国有资产管理局 VrP%4P+  
administrative laws and regulations                 行政法规 DEp: vlW@  
adverse impact                                 不利影响，负面影响 ZdzGJ[$  
adverse opinion                                反对意见 U9OF0=g  
advisory group                                  咨询组，顾问组 AH,F[vS  
agency fee                                        代理费，代理费用 spDRQ_
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aggregate                                          总计，合计为…… \Vq;j 1  
alternation of document and record                 变造文件和记录 N%i<DsK.u6  
alternative audit procedures                      替代审计程序，备选审计程序 7q1l9:VYE  
amend                                              修改，修订 JFkjpBS  
amortisation                                      摊销 ,4$J|^T&  
analytical capacity                             分析能力 HAdm,   
analytical procedures                               分析性程序 ~Q]M_,`M  
annual financial statements                        年度会计报表，年度财务报表 mw%_yDZ{  
appendix                                          附录，附表 sbIhg/:ok  
applicable                                         适用的 0pz X!f1~  
applicable laws and regulations                 适用的法规 >FhBl\oIi  
application systems                                  应用系统 q+Q)IVaU81  
apply consistently                              一贯地执行，一贯地实施 )&-+:u0  
appropriate                                       适当的，合适的； ]<_+uciP5[  
征用，挪用 (]dZ+"O{  
appropriate authorization                          适当的授权 sP8B?Tn1W  
appropriateness of audit evidence                    审计证据的适当性 '^AXUb  
approval                                    批准，核准 P;[mw(  
assertion                                    (会计报表上的)认定；确认 XcneH jpR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +?'acn  
asset                                                 资产，财产 |U0@(H  
asset restructuring                             资产重组 #$QY[rf=6  
assignment of duties                                 职责的划分 2J <Z4Ap  
assistant                                     助理，助理人员 KfS^sT  
associated company                                 联属公司，联营公司 6<6_W
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association                                        联合，结合；协会，社团 ;I'["k%  
assumption                                       假设，假定 , iy   
at a given date                                         在某一特定时日 zD|W3hL2&  
attestation                                         鉴证，公证 Wn5]2D\vkT  
attestation service                             鉴证服务 Reo0ZU>  
audit adjustment                                审计调整
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audit areas                                        审计领域 RT9@&5>il  
audit conclusion                                审计结论 g?sF mD  
audit effectiveness                             审计效果 4[wP$  
audit efficiency                                  审计效率 aKO@_R,:  
audit engagement letter                      审计业务约定书 sP7(1)\  
audit evidence                                          审计证据 nrS_t  y  
audit fee                                    审计费 a#=-Aj-  
audit files                                          审计档案 6Rj X  
audit findings                                     审计中发现的事项 b.+ \qaR  
audit implementation stage                        审计实施阶段 eU0-_3gN_  
audit mark                                        审计标识 ]y e&#  
audit materiality                                 审计重要性 '@P[fSQ  
audit method                                     审计方法 &B C#u.^!  
audit objective                                         审计目标，审计目的 TMBdneS-s  
audit of financial statements                      会计报表审计，财务报表审计 FW,D\51pTP  
audit opinion                                     审计意见 `}l%Am  
audit period                                      被审计期间，被审计年度 yuBBO:\.  
audit plan                                          审计计划 }v Im C [  
audit planning                                    编制审计计划，制定审计计划，审计计划 1g+<`1=KT  
audit planning stage                                  审计计划阶段 Wi<Fkzj  
audit procedure                                审计程序 8!fwXm  
audit programme                               审计程序表，具体审计计划 &rubA  
audit report                                       审计报告 =\.
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 m`cG&Ar5  
audit report with a qualified opinion                 有保留意见的审计报告 <}%*4mv  
audit report with an adverse opinion                否定意见的审计报告 D  Sp@  
audit report with dual dates                      双重日期审计报告 ~r3g~MCHS  
audit reporting stage                                 审计报告阶段 J^cDa|j  
audit responsibility                                   审计责任 TrW3@@}j  
audit results                                      审计结果 xh$[E&2u  
audit risk                                          审计风险 WP9=@X Z  
audit sampling                                          审计抽样 Sz&`=x#  
audit sampling techniques                         审计抽样方法，审计抽样技术 vP!gLN]TV  
audit strategies                                  审计策略 &XP 0  
audit summary                                         审计总结，审计小结 _JS'~JO3{  
audit team                                         审计小组 =v-D}eJQ=  
audit test                                    审计测试 Uan;}X7@  
audit trail                                          审计轨迹 |rQ;|+.  
audit work                                        审计工作 Wu(GC]lTG  
audit working paper                                 审计工作底稿 tti.-  
audited financial statement                        审计会计报表，已审计财务报表 @B6[RZ
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Auditing Guidelines (the～)                      审计规范指南 ;uy/Vc5,Y  
auditing standards                             审计准则 `4MPXfoBL  
audit-oriented working paper                          (审计)业务类工作底稿 3 0Z;}<)9  
authorisation                                     授权 AF !_!qc;  
authorisation of transaction                       交易的授权 ~JJv 2  
availability                                         可获得性 jiat5  
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balance                                      余额；差额；平衡 apXq$wWq{D  
balance sheet                                    资产负债表 .?qS8:yA  
bank                                                 银行 gd*\,P  
bank account                                    银行账户，银行户头 }PVB+i M  
bank statement                                 银行对账单 6*E7}  
barter transaction                              易货交易，以物换物交易 ?`xId;}J#7  
basis of audit                                    审计依据 Kfh"XpWc$  
basis of preparation                                (会计报表的)编制基础 J7H1<\=cJb  
book of account                               账目，账簿 q!n|Ju<  
borrowing                                         借款，贷款，借债 5o
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branch                                              分支，分支机构，分店 \)bwdNWI  
brought forward                                (账户余额等的)承上年，承上期，承上页 P;GUGG*W  
budget                                              预算 tF4"28"h  
building                                      建筑物；大楼 3HD=)
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business conditions                                  业务情况，经营情况 >}iYZ[ V  
business licence                               (企业等的)营业执照 eL.S="  
business relation                                业务关系 x AI<<[-  
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