[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 >AsrPU[  
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审计词汇英汉对照 '=^$;3Z  
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ability to continue as a going concern               持续经营能力 %%=PpKYtSD  
acceptability                                     可接受性，可接受程度 |x[zzx# >-  
acceptable level of detection risk                     检查风险的可接受水平 Gx.iZOOH/  
acceptance of engagement                       接受委托 =@UgCu>=  
accepting the engagement for the first time              首次接受委托 .S{Q }S  
access to asset                                         对资产的接触 HS% P  
according to                                     根据，依据，依照 ls<7
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account balance                                账户余额 6)QJms  
account for                                       对……进行会计处理，核算；解释 ;g M$%!&  
accounting                                        会计，会计学 R>05MhA+  
accounting advisory serve                        会计咨询服务 [`u3SN/P  
accounting firm                                 会计师事务所 .gPXW=r  
accounting information                      会计信息，会计资料 !oDX+hd,%>  
accounting period                             会计期间 f-!A4eKe  
accounting policies                                   会计政策 Lh"!Z  
accounting professional bodies                 会计职业组织，会计职业团体 Gl+Ql?|  
accounting records                                   会计记录 ~S='~ g)  
accounting responsibility                           会计责任 .%iJin"  
accounting service                             会计服务 j|N8"8"  
accounting standards                                会计准则 0."TSe83\  
Accounting Standards for Business Enterprises       企业会计准则 [^U#ic >cT  
accounting system                             会计系统 kDrqV{ _  
accounting treatment                                会计处理 w=r3QKm#K  
accuracy                                    准确性，精确性 FK8GBkQ!  
additional audit procedures                      追加审计程序 b.<>CG'  
addressee                                         收件人，收信人 JMnk~8O  
Administration of State-owned Assets  (the～)     国有资产管理局 \8I>^4t'/  
administrative laws and regulations                 行政法规 @L)=epC  
adverse impact                                 不利影响，负面影响 !E0zj9 [ R  
adverse opinion                                反对意见 Hvm+Tr2@  
advisory group                                  咨询组，顾问组 d_0r  
agency fee                                        代理费，代理费用 n$ri:~s  
aggregate                                          总计，合计为…… RuW62QSq  
alternation of document and record                 变造文件和记录 J:{$\m'  
alternative audit procedures                      替代审计程序，备选审计程序 -RSPYQjz  
amend                                              修改，修订 Zv`j+b  
amortisation                                      摊销 #\Q{?F!4  
analytical capacity                             分析能力 b0~AN#Es  
analytical procedures                               分析性程序 t:|+U:! >  
annual financial statements                        年度会计报表，年度财务报表 k]vrqjn Q  
appendix                                          附录，附表 sw(dd01a 7  
applicable                                         适用的 1 >doa1  
applicable laws and regulations                 适用的法规 qrFC4\q}  
application systems                                  应用系统 w_gPX0N}3n  
apply consistently                              一贯地执行，一贯地实施 \Lz2"JI  
appropriate                                       适当的，合适的； ON(H7  
征用，挪用 >UP{=`  
appropriate authorization                          适当的授权 "]jGCo>9  
appropriateness of audit evidence                    审计证据的适当性 S<
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approval                                    批准，核准 ]aqHk  
assertion                                    (会计报表上的)认定；确认 ,@_$acm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F^m`j6  
asset                                                 资产，财产 5 W<\J  
asset restructuring                             资产重组 pP4i0mO{Dv  
assignment of duties                                 职责的划分 @aG1 PG{  
assistant                                     助理，助理人员 FyZa1%Tv@  
associated company                                 联属公司，联营公司 }HM8VAH  
association                                        联合，结合；协会，社团 x4PH-f-7  
assumption                                       假设，假定 uc%
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at a given date                                         在某一特定时日 >bf29tr  
attestation                                         鉴证，公证 I[~EQ{Iz  
attestation service                             鉴证服务 iK*2 Z$`lw  
audit adjustment                                审计调整 {[~ !6&2(k  
audit areas                                        审计领域 +TzF*N
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audit conclusion                                审计结论 Y* #'Gh,  
audit effectiveness                             审计效果 `ym@U(;N  
audit efficiency                                  审计效率 ;CU<\  
audit engagement letter                      审计业务约定书 1PMBo=SUe8  
audit evidence                                          审计证据 _]"5]c&*3  
audit fee                                    审计费 (c/H$'  
audit files                                          审计档案 RLypWjMx$
 
audit findings                                     审计中发现的事项 k,L,  
audit implementation stage                        审计实施阶段 VrF(0,-Z`3  
audit mark                                        审计标识 `"0#lZ`n  
audit materiality                                 审计重要性 _}X_^taTZS  
audit method                                     审计方法 ` Nn^   
audit objective                                         审计目标，审计目的 Kilq Jg1%C  
audit of financial statements                      会计报表审计，财务报表审计 }+[H~8)5  
audit opinion                                     审计意见 `<Z5/;a5W  
audit period                                      被审计期间，被审计年度  w' E  
audit plan                                          审计计划 $XFiH~GI  
audit planning                                    编制审计计划，制定审计计划，审计计划 W;]*&P[[   
audit planning stage                                  审计计划阶段 ,3G8
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audit procedure                                审计程序 Y[A
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audit programme                               审计程序表，具体审计计划 360V  
audit report                                       审计报告 pV:c`1\`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8>Xyz`$kH  
audit report with a qualified opinion                 有保留意见的审计报告 JM5w`=  
audit report with an adverse opinion                否定意见的审计报告 r\y~ :  
audit report with dual dates                      双重日期审计报告 q$EicH}k8  
audit reporting stage                                 审计报告阶段 `.f<RVk-  
audit responsibility                                   审计责任 "5mdq-h(  
audit results                                      审计结果 DLYk#d: q?  
audit risk                                          审计风险 ~X^L3=!vf  
audit sampling                                          审计抽样 +OFq=M  
audit sampling techniques                         审计抽样方法，审计抽样技术 n*6b*fl  
audit strategies                                  审计策略 OO@ (lt  
audit summary                                         审计总结，审计小结 O:f
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audit team                                         审计小组 m~%\f8w-x  
audit test                                    审计测试 TIg3'au  
audit trail                                          审计轨迹 8LP L4l  
audit work                                        审计工作 _B`'1tNx  
audit working paper                                 审计工作底稿 \ajy%$;$}  
audited financial statement                        审计会计报表，已审计财务报表 w/r wE  
Auditing Guidelines (the～)                      审计规范指南 BN&^$1F((  
auditing standards                             审计准则 (W3~r  
audit-oriented working paper                          (审计)业务类工作底稿 ?5e:w?&g@  
authorisation                                     授权 [HB>\   
authorisation of transaction                       交易的授权 VLW<"7I 6\  
availability                                         可获得性 Z~^)B8  
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balance                                      余额；差额；平衡 fYF\5/_  
balance sheet                                    资产负债表 WjxOM\?#  
bank                                                 银行
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bank account                                    银行账户，银行户头 0 ;$[  
bank statement                                 银行对账单 >HatbbA  
barter transaction                              易货交易，以物换物交易 w-?_U7'  
basis of audit                                    审计依据 ahNpHTPa  
basis of preparation                                (会计报表的)编制基础 ^)Xl7d|m+  
book of account                               账目，账簿 <Q'J=;vV  
borrowing                                         借款，贷款，借债 2xvTij O0  
branch                                              分支，分支机构，分店 rvZXK<@#+  
brought forward                                (账户余额等的)承上年，承上期，承上页 z=>U>  
budget                                              预算 12;"=9e!  
building                                      建筑物；大楼 Tj}H3/2  
business conditions                                  业务情况，经营情况 K'.aQ&2  
business licence                               (企业等的)营业执照 (]0JI1 d  
business relation                                业务关系 4S>A}rWz  
N;ed_!  

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