[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 zVl(?b&CF  
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审计词汇英汉对照 <:RU,  
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ability to continue as a going concern               持续经营能力 > {fX;l  
acceptability                                     可接受性，可接受程度 ApU5,R0  
acceptable level of detection risk                     检查风险的可接受水平 -bZ^A~<O,  
acceptance of engagement                       接受委托 42Kzdo|}  
accepting the engagement for the first time              首次接受委托 -qid.  
access to asset                                         对资产的接触 ZiVTc/b  
according to                                     根据，依据，依照 %ze Sx  
account balance                                账户余额 @ B+  
account for                                       对……进行会计处理，核算；解释 ,((5|MbM/  
accounting                                        会计，会计学 DC[-<:B  
accounting advisory serve                        会计咨询服务 +c\fDVv  
accounting firm                                 会计师事务所 r
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accounting information                      会计信息，会计资料 q SCt=eQ  
accounting period                             会计期间 "z@qG]#5  
accounting policies                                   会计政策 &W".fRH_O  
accounting professional bodies                 会计职业组织，会计职业团体 3<'SnP3mY  
accounting records                                   会计记录 //V?rs  
accounting responsibility                           会计责任 ;v8,r#4  
accounting service                             会计服务 }v=q6C#Q>  
accounting standards                                会计准则 7CrWsQl u  
Accounting Standards for Business Enterprises       企业会计准则 LL kAA?P  
accounting system                             会计系统 O3Ks|%1  
accounting treatment                                会计处理 oBAD4qK  
accuracy                                    准确性，精确性 s- g[B(  
additional audit procedures                      追加审计程序 lt}|
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addressee                                         收件人，收信人 H'
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Administration of State-owned Assets  (the～)     国有资产管理局 I-fs*yzj;8  
administrative laws and regulations                 行政法规 o*5|W9  
adverse impact                                 不利影响，负面影响 lE Qn2+  
adverse opinion                                反对意见 )Bd+jli|s  
advisory group                                  咨询组，顾问组 Yx XDRb\kW  
agency fee                                        代理费，代理费用 D/@:wY  
aggregate                                          总计，合计为…… X#+A?>Z]}<  
alternation of document and record                 变造文件和记录 }{]{ `\  
alternative audit procedures                      替代审计程序，备选审计程序 .`xcR]PQ  
amend                                              修改，修订 WmOd1  
amortisation                                      摊销 d~
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analytical capacity                             分析能力 8c]\4iau  
analytical procedures                               分析性程序 _y5b>+  
annual financial statements                        年度会计报表，年度财务报表 KWN0$*4  
appendix                                          附录，附表 ed>_=i  
applicable                                         适用的 '<4OA!,^)  
applicable laws and regulations                 适用的法规 :q^g+Bu=  
application systems                                  应用系统 Hdj0! bUx  
apply consistently                              一贯地执行，一贯地实施 OO53U=NU  
appropriate                                       适当的，合适的； GD~3RnGQ{
 
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appropriate authorization                          适当的授权 n'%*vdHKm  
appropriateness of audit evidence                    审计证据的适当性 !=k\Rr@qx  
approval                                    批准，核准  :jB(!XH  
assertion                                    (会计报表上的)认定；确认 BC!l)2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }Ct_i'Ow  
asset                                                 资产，财产 wQ(ME7t  
asset restructuring                             资产重组 B^{bXhDp  
assignment of duties                                 职责的划分 M*aE)D '  
assistant                                     助理，助理人员 AB}Q
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associated company                                 联属公司，联营公司 _x UiHX<  
association                                        联合，结合；协会，社团 FW[<;$  
assumption                                       假设，假定 6mMJ$FY+  
at a given date                                         在某一特定时日 `=%[  
attestation                                         鉴证，公证 %o+bO} /9  
attestation service                             鉴证服务 X3X~`~bAD  
audit adjustment                                审计调整 j!m~ :D  
audit areas                                        审计领域 "wexG]R=5  
audit conclusion                                审计结论 @oYTJd(v{  
audit effectiveness                             审计效果 *w> /vu  
audit efficiency                                  审计效率 U{eC^yjt"o  
audit engagement letter                      审计业务约定书 "0zMx`Dh  
audit evidence                                          审计证据 #@lr$^M  
audit fee                                    审计费 5 BcuLRId:  
audit files                                          审计档案 iT9cw`A^%  
audit findings                                     审计中发现的事项 ,iiWVA"  
audit implementation stage                        审计实施阶段 Jg;Hg[  
audit mark                                        审计标识 B:+} ^=  
audit materiality                                 审计重要性 My_fm?n  
audit method                                     审计方法 G?>~w[#mQR  
audit objective                                         审计目标，审计目的 J6NQ5S\  
audit of financial statements                      会计报表审计，财务报表审计 mj5A*%"W  
audit opinion                                     审计意见 XD%?'uUQ_  
audit period                                      被审计期间，被审计年度 wyAqrf  
audit plan                                          审计计划 ][wS}~):  
audit planning                                    编制审计计划，制定审计计划，审计计划 S,Zjol%p  
audit planning stage                                  审计计划阶段 a[Txd=b  
audit procedure                                审计程序 C'7W50b  
audit programme                               审计程序表，具体审计计划 3]xnKb|W  
audit report                                       审计报告 |mY<TWoX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 90I)"vfW5  
audit report with a qualified opinion                 有保留意见的审计报告 /x-Ja[kL  
audit report with an adverse opinion                否定意见的审计报告 YVu8/D@ o  
audit report with dual dates                      双重日期审计报告 3S'V>:  
audit reporting stage                                 审计报告阶段 Ob0=ZW`+&  
audit responsibility                                   审计责任 Q7c_;z_  
audit results                                      审计结果 z-$?.?d  
audit risk                                          审计风险 8a. |CgI#h  
audit sampling                                          审计抽样 &\Cvrxa  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ra~n:$tg2  
audit strategies                                  审计策略 $.V(_  
audit summary                                         审计总结，审计小结 b39;Sv|#  
audit team                                         审计小组 <uv{/L b  
audit test                                    审计测试 { H9pF2C  
audit trail                                          审计轨迹 NF&\<2kX  
audit work                                        审计工作 HzbO#)Id-I  
audit working paper                                 审计工作底稿 ufEt"P-X.  
audited financial statement                        审计会计报表，已审计财务报表 <|Z0|sel  
Auditing Guidelines (the～)                      审计规范指南 [HQ17  
auditing standards                             审计准则 pklcRrx,a  
audit-oriented working paper                          (审计)业务类工作底稿 Qyd3e O_  
authorisation                                     授权 l\$_t2U  
authorisation of transaction                       交易的授权 |W:kzTT-T  
availability                                         可获得性 hn!$?Vo.  
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balance                                      余额；差额；平衡 %qja:'k  
balance sheet                                    资产负债表 r<C^hs&]  
bank                                                 银行 :peBQ{
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bank account                                    银行账户，银行户头 e$F7wto  
bank statement                                 银行对账单 ?7a<V+V:  
barter transaction                              易货交易，以物换物交易  ] mP-HFl  
basis of audit                                    审计依据 z^B!-FcIz>  
basis of preparation                                (会计报表的)编制基础 rD$7;  
book of account                               账目，账簿 5bZ`Y
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borrowing                                         借款，贷款，借债 &L q @af#  
branch                                              分支，分支机构，分店 bIWcL$}4Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 #/ 1A:ig  
budget                                              预算 |G%MiYd  
building                                      建筑物；大楼 s/ZOA[Yux  
business conditions                                  业务情况，经营情况 Txoc  
business licence                               (企业等的)营业执照 8 LaZ5  
business relation                                业务关系 
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