[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 R?|.pq/Ln  
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审计词汇英汉对照 $9#H04.x  
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ability to continue as a going concern               持续经营能力 @V sG'  
acceptability                                     可接受性，可接受程度 .V/Rfq  
acceptable level of detection risk                     检查风险的可接受水平 x"=f+Mr  
acceptance of engagement                       接受委托 GW@;}m(  
accepting the engagement for the first time              首次接受委托 L#?Ek-  
access to asset                                         对资产的接触 X/!o\yyT  
according to                                     根据，依据，依照 6 7.+ .2  
account balance                                账户余额 8 +/rlHp  
account for                                       对……进行会计处理，核算；解释 bdrg(d6  
accounting                                        会计，会计学 %D34/=(X  
accounting advisory serve                        会计咨询服务 S(lO(gY  
accounting firm                                 会计师事务所 ]i)c{y  
accounting information                      会计信息，会计资料 ]=I@1B;_m  
accounting period                             会计期间 '~<m~UXvD#  
accounting policies                                   会计政策 =l;ewlU  
accounting professional bodies                 会计职业组织，会计职业团体 P>C~ i:4n  
accounting records                                   会计记录 T^t#  c  
accounting responsibility                           会计责任 DB|Y  
accounting service                             会计服务 @Zu5VpJ  
accounting standards                                会计准则 Qh3YJ=X &  
Accounting Standards for Business Enterprises       企业会计准则 gQg"j)  
accounting system                             会计系统 "@@u3`#  
accounting treatment                                会计处理 AaOuL,l  
accuracy                                    准确性，精确性 *uf'zQ<9  
additional audit procedures                      追加审计程序 0
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addressee                                         收件人，收信人 ^7U G$A  
Administration of State-owned Assets  (the～)     国有资产管理局 ~O0 $Suv  
administrative laws and regulations                 行政法规 X,_2FJv  
adverse impact                                 不利影响，负面影响  .-c4wm}  
adverse opinion                                反对意见 Q5`*3h6p=  
advisory group                                  咨询组，顾问组 Y|f[bw  
agency fee                                        代理费，代理费用 SiRaFj4s"  
aggregate                                          总计，合计为…… oy=js -  
alternation of document and record                 变造文件和记录 c /HHy,  
alternative audit procedures                      替代审计程序，备选审计程序 SCHP L.n  
amend                                              修改，修订 ,t?B+$E  
amortisation                                      摊销 8@Q$'TT6}  
analytical capacity                             分析能力 F=e8IUr  
analytical procedures                               分析性程序 BC#C9|n  
annual financial statements                        年度会计报表，年度财务报表 +H-6eP  
appendix                                          附录，附表 D6Ui !  
applicable                                         适用的 9igiZmM  
applicable laws and regulations                 适用的法规 4y?n [/M/  
application systems                                  应用系统 2j88<
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apply consistently                              一贯地执行，一贯地实施 R6Km\N  
appropriate                                       适当的，合适的； x(6SG+Kr  
征用，挪用 <I\/n<*  
appropriate authorization                          适当的授权 _[c0)2h  
appropriateness of audit evidence                    审计证据的适当性 O7m(o:t x3  
approval                                    批准，核准 U0y%u  
assertion                                    (会计报表上的)认定；确认 rdP[<Y9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {_[N<U:QT&  
asset                                                 资产，财产 iDp)FQ$  
asset restructuring                             资产重组 E)5\i-n  
assignment of duties                                 职责的划分 wr/"yQA]  
assistant                                     助理，助理人员 |O| V-f{l  
associated company                                 联属公司，联营公司 x. !V^HQSN  
association                                        联合，结合；协会，社团 XK3tgaH  
assumption                                       假设，假定 DS(}<HK{  
at a given date                                         在某一特定时日 F3@phu${  
attestation                                         鉴证，公证 xQ-<WF1i  
attestation service                             鉴证服务 |`2RShu  
audit adjustment                                审计调整 ?}tFN_X"  
audit areas                                        审计领域 iAEbu&XG  
audit conclusion                                审计结论 {9&;Q|D z  
audit effectiveness                             审计效果 3tIVXtUCUk  
audit efficiency                                  审计效率 x;P_1J %Q  
audit engagement letter                      审计业务约定书 !*dI|k  
audit evidence                                          审计证据 TOB-aAO  
audit fee                                    审计费 WYm\)@  
audit files                                          审计档案 S]e|"n~@  
audit findings                                     审计中发现的事项 }(J}f)  
audit implementation stage                        审计实施阶段 JxdDC^> 0  
audit mark                                        审计标识 ~S"+S/z/k  
audit materiality                                 审计重要性 .Ni\\  
audit method                                     审计方法 TCwFPlF|  
audit objective                                         审计目标，审计目的 GX!G>  
audit of financial statements                      会计报表审计，财务报表审计 a od-3"7[  
audit opinion                                     审计意见 l|JE#  
audit period                                      被审计期间，被审计年度 NqazpB*  
audit plan                                          审计计划 oi&VgnS k  
audit planning                                    编制审计计划，制定审计计划，审计计划 DZ'P@f)]  
audit planning stage                                  审计计划阶段 *k(XW_>  
audit procedure                                审计程序 #C74z$  
audit programme                               审计程序表，具体审计计划 ,GbR!j@6  
audit report                                       审计报告 <sGVR5NR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gZ3u=uME  
audit report with a qualified opinion                 有保留意见的审计报告 ah4N|zJ>v  
audit report with an adverse opinion                否定意见的审计报告 17%,7P9pg  
audit report with dual dates                      双重日期审计报告 |PCm01NU!  
audit reporting stage                                 审计报告阶段 p?%y82E  
audit responsibility                                   审计责任 wj$<t'MN  
audit results                                      审计结果 `_Zg3_K.dS  
audit risk                                          审计风险 {yTGAf-DV  
audit sampling                                          审计抽样 F4-$~v@  
audit sampling techniques                         审计抽样方法，审计抽样技术 G#q@v(_b  
audit strategies                                  审计策略 L2[($ l  
audit summary                                         审计总结，审计小结 hc(#{]].  
audit team                                         审计小组  j|DsG,  
audit test                                    审计测试 E1aHKjLQ  
audit trail                                          审计轨迹 y{B=-\O]  
audit work                                        审计工作 7?!d^$B  
audit working paper                                 审计工作底稿 Tj`,Z5vy  
audited financial statement                        审计会计报表，已审计财务报表 zlSNfgO
 
Auditing Guidelines (the～)                      审计规范指南 B?gOHG*vd>  
auditing standards                             审计准则 %ufN8w!p  
audit-oriented working paper                          (审计)业务类工作底稿 {=9,n\85#  
authorisation                                     授权 ,GhS[VJjR  
authorisation of transaction                       交易的授权 UawyDs  
availability                                         可获得性 <y('hI'  
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balance                                      余额；差额；平衡 T@H^BGs  
balance sheet                                    资产负债表 \_VA50  
bank                                                 银行 PfAgM1  
bank account                                    银行账户，银行户头 @|Cz-J; D  
bank statement                                 银行对账单 8+Lm's=W*  
barter transaction                              易货交易，以物换物交易 g-4
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basis of audit                                    审计依据 S:#lH?<_  
basis of preparation                                (会计报表的)编制基础 J\}
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book of account                               账目，账簿 ,B*
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borrowing                                         借款，贷款，借债 38Mv 25N  
branch                                              分支，分支机构，分店 t9GR69v:?  
brought forward                                (账户余额等的)承上年，承上期，承上页 v|_K/|  
budget                                              预算 K-^\" W8  
building                                      建筑物；大楼 B-Ll{k^  
business conditions                                  业务情况，经营情况 .O5Z8 p  
business licence                               (企业等的)营业执照 L:$ ,v^2  
business relation                                业务关系 ;>U2|>5V  
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