[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 2mbZ6'p {  
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审计词汇英汉对照 jyf[O -  
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ability to continue as a going concern               持续经营能力 8|`4D 'Ln  
acceptability                                     可接受性，可接受程度 s3W)hU)  
acceptable level of detection risk                     检查风险的可接受水平 Be+vC=\K  
acceptance of engagement                       接受委托 o @r+Y  
accepting the engagement for the first time              首次接受委托 |?SK.1pW  
access to asset                                         对资产的接触 mh!;W=|/"  
according to                                     根据，依据，依照 Q9Wa@gi|  
account balance                                账户余额 z)r)w?A  
account for                                       对……进行会计处理，核算；解释 :grJ}i-D  
accounting                                        会计，会计学 { D1.
  
accounting advisory serve                        会计咨询服务 HKCM K
HR  
accounting firm                                 会计师事务所 X6/k `J  
accounting information                      会计信息，会计资料 }\B`tAN  
accounting period                             会计期间 )W~w72j-  
accounting policies                                   会计政策 z{cIG8z  
accounting professional bodies                 会计职业组织，会计职业团体 =usx' #rb  
accounting records                                   会计记录 6';'pHqe  
accounting responsibility                           会计责任 !12W(4S5  
accounting service                             会计服务 Tz
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accounting standards                                会计准则 h&||Ql
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Accounting Standards for Business Enterprises       企业会计准则 oBQr6-nZ  
accounting system                             会计系统 IDb|J%e^P  
accounting treatment                                会计处理 . Yg)| /  
accuracy                                    准确性，精确性 _H|x6X1-  
additional audit procedures                      追加审计程序 vDz)q  
addressee                                         收件人，收信人 iK1<4
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Administration of State-owned Assets  (the～)     国有资产管理局  ;OQ{  
administrative laws and regulations                 行政法规 K.n #;|  
adverse impact                                 不利影响，负面影响 Iu^#+n  
adverse opinion                                反对意见 ]FvN*@lG  
advisory group                                  咨询组，顾问组 ^$DpdzI  
agency fee                                        代理费，代理费用 l)fF)\|;=  
aggregate                                          总计，合计为…… Z+@"  
alternation of document and record                 变造文件和记录 xXM`f0s@+]  
alternative audit procedures                      替代审计程序，备选审计程序 iTi<X
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amend                                              修改，修订 c$Js<[1  
amortisation                                      摊销 Q2iS0#  
analytical capacity                             分析能力 9`+c<j4/B  
analytical procedures                               分析性程序 iV[g.sP-  
annual financial statements                        年度会计报表，年度财务报表 d {a^  
appendix                                          附录，附表 +Cl(:kfYB  
applicable                                         适用的 ~S15tZ $  
applicable laws and regulations                 适用的法规  d>}pz  
application systems                                  应用系统 F_U3+J>  
apply consistently                              一贯地执行，一贯地实施 f@+[
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appropriate                                       适当的，合适的； gX5I`mm  
征用，挪用 [s"3g\L';  
appropriate authorization                          适当的授权 abU
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appropriateness of audit evidence                    审计证据的适当性 1 e1$x@\\  
approval                                    批准，核准  ={-\)j  
assertion                                    (会计报表上的)认定；确认 |S|0'C*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UMuqdLaT9  
asset                                                 资产，财产 ZFNM>C^  
asset restructuring                             资产重组 6]rIYc[,  
assignment of duties                                 职责的划分 }9 N, +*  
assistant                                     助理，助理人员 p#)u2^  
associated company                                 联属公司，联营公司 h}i /u  
association                                        联合，结合；协会，社团 mnu4XE#|  
assumption                                       假设，假定 hS}?"ST|  
at a given date                                         在某一特定时日 2Otd  
attestation                                         鉴证，公证 RyKsM.   
attestation service                             鉴证服务 (p'yya{(  
audit adjustment                                审计调整 3'8B rK  
audit areas                                        审计领域 }BS.OK?  
audit conclusion                                审计结论 iXK.QktHw  
audit effectiveness                             审计效果 r 4k=i
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audit efficiency                                  审计效率 bv$_t)Xh  
audit engagement letter                      审计业务约定书 ehl){Dd^  
audit evidence                                          审计证据 QpwOrxI}
 
audit fee                                    审计费 U0q{8 " Pl  
audit files                                          审计档案 \dTX%<5D  
audit findings                                     审计中发现的事项 N_lQz(nG/2  
audit implementation stage                        审计实施阶段 vF0#]  
audit mark                                        审计标识 A&rk5y;  
audit materiality                                 审计重要性 j|TcmZGO  
audit method                                     审计方法 H%> E6rVB  
audit objective                                         审计目标，审计目的 M.))UKSF  
audit of financial statements                      会计报表审计，财务报表审计 W'u6F-$2  
audit opinion                                     审计意见 ,y>,?6:>  
audit period                                      被审计期间，被审计年度 "<H.F87Z)  
audit plan                                          审计计划 eTemRNz  
audit planning                                    编制审计计划，制定审计计划，审计计划 B*p`e1  
audit planning stage                                  审计计划阶段 Q{T6t;eH  
audit procedure                                审计程序 j}3Avu%  
audit programme                               审计程序表，具体审计计划 #g*U\y  
audit report                                       审计报告 O-y/K2MC*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 J^8(h R  
audit report with a qualified opinion                 有保留意见的审计报告 x7)j?2  
audit report with an adverse opinion                否定意见的审计报告 e`zx#v  
audit report with dual dates                      双重日期审计报告 S.1\e"MfI  
audit reporting stage                                 审计报告阶段 Ppi/`X  
audit responsibility                                   审计责任 CRf!tsj@  
audit results                                      审计结果 >=BH$4Ce  
audit risk                                          审计风险 ~A2{$C  
audit sampling                                          审计抽样 Xptb4]  
audit sampling techniques                         审计抽样方法，审计抽样技术 AVf'"~?  
audit strategies                                  审计策略 QPB@qx#@  
audit summary                                         审计总结，审计小结 *F0O*n*7W  
audit team                                         审计小组 8\HL8^6c5  
audit test                                    审计测试 ["Mq  
audit trail                                          审计轨迹 lx$]f)%~  
audit work                                        审计工作 1$T;u~vg  
audit working paper                                 审计工作底稿 g cDo o2RE  
audited financial statement                        审计会计报表，已审计财务报表 @TF^6)4f  
Auditing Guidelines (the～)                      审计规范指南 CZ"~N`  
auditing standards                             审计准则 ~XGBE  
audit-oriented working paper                          (审计)业务类工作底稿 =lY6v-MBw  
authorisation                                     授权 GSo&$T;B6  
authorisation of transaction                       交易的授权 |&OW_*l  
availability                                         可获得性 ya7PF~:E-  
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balance                                      余额；差额；平衡 (?R; u>  
balance sheet                                    资产负债表 ,PC'xrEo  
bank                                                 银行 )a"rj5~-  
bank account                                    银行账户，银行户头 5p!X}u]  
bank statement                                 银行对账单 z-};.!L^  
barter transaction                              易货交易，以物换物交易 `
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basis of audit                                    审计依据 gq9IJ  
basis of preparation                                (会计报表的)编制基础 hbl%<ItI49  
book of account                               账目，账簿 #yz
5CWu  
borrowing                                         借款，贷款，借债 qYo"-D*  
branch                                              分支，分支机构，分店 -}avH  
brought forward                                (账户余额等的)承上年，承上期，承上页 OiBDI3,|+  
budget                                              预算 gwVfiXR4  
building                                      建筑物；大楼 0kC}qru'  
business conditions                                  业务情况，经营情况 >Y,
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business licence                               (企业等的)营业执照 y.,S}7l:
 
business relation                                业务关系 vC$Q4>m  
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