[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 [V'3/#Z  
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审计词汇英汉对照 .),%S}  
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ability to continue as a going concern               持续经营能力 oK1"8k|Z  
acceptability                                     可接受性，可接受程度 kb< Nuw  
acceptable level of detection risk                     检查风险的可接受水平 \5UwZx\  
acceptance of engagement                       接受委托 (3YqM7cqt  
accepting the engagement for the first time              首次接受委托 o3*If
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access to asset                                         对资产的接触 x 8lgDO
 
according to                                     根据，依据，依照 W70J2
 
account balance                                账户余额 4?YhqJ  
account for                                       对……进行会计处理，核算；解释 c|q!C0X[  
accounting                                        会计，会计学 {6Tw+/`P  
accounting advisory serve                        会计咨询服务 p-n_ ">7  
accounting firm                                 会计师事务所 `c@KlL*!Q  
accounting information                      会计信息，会计资料 ]Hk8XT@Q+  
accounting period                             会计期间 Hm2}xnY  
accounting policies                                   会计政策 DArEIt6Q  
accounting professional bodies                 会计职业组织，会计职业团体 A-gNfXP,D  
accounting records                                   会计记录 9hG)9X4  
accounting responsibility                           会计责任 X;ef&n`U0  
accounting service                             会计服务 .&d]7@!qy  
accounting standards                                会计准则 z#*M}RR  
Accounting Standards for Business Enterprises       企业会计准则 %m[
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accounting system                             会计系统 Y~]E6'Bz  
accounting treatment                                会计处理 PZ2$ [s0W  
accuracy                                    准确性，精确性 xzF@v>2S+  
additional audit procedures                      追加审计程序 b%>vhj&F  
addressee                                         收件人，收信人 ^luAX }*  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 W,Q"?(+]B  
adverse impact                                 不利影响，负面影响 ~?&;nTwHe  
adverse opinion                                反对意见 b}'XDw   
advisory group                                  咨询组，顾问组 ^yDCX  
agency fee                                        代理费，代理费用 Q:?]:i/*  
aggregate                                          总计，合计为…… \wRbhN  
alternation of document and record                 变造文件和记录 <%klrQya  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 ]F5?>du@~
 
amortisation                                      摊销 y05(/NH>  
analytical capacity                             分析能力 UP=0>jjbn:  
analytical procedures                               分析性程序 \IY)2C<e  
annual financial statements                        年度会计报表，年度财务报表 B6~a `~"  
appendix                                          附录，附表 vH_QSx;C#  
applicable                                         适用的 a>A29*q  
applicable laws and regulations                 适用的法规 + 5E6|  
application systems                                  应用系统 g+BW~e)  
apply consistently                              一贯地执行，一贯地实施 H
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appropriate                                       适当的，合适的； j48cI3C  
征用，挪用 Bv,u kQ\CH  
appropriate authorization                          适当的授权 A2 r1%}{  
appropriateness of audit evidence                    审计证据的适当性 g[fCvWm#d  
approval                                    批准，核准 f h05*]r  
assertion                                    (会计报表上的)认定；确认 A,-UW +:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 INrl^P*  
asset                                                 资产，财产 ,lSt}Lml  
asset restructuring                             资产重组 dn/0>|5OF(  
assignment of duties                                 职责的划分 gaBt;@?:Q  
assistant                                     助理，助理人员 i6wLM-.)  
associated company                                 联属公司，联营公司 $h1`-=\7  
association                                        联合，结合；协会，社团 {U8Sl.  
assumption                                       假设，假定 v3 4!rL  
at a given date                                         在某一特定时日 aRg/oA4}  
attestation                                         鉴证，公证 f?: o  
attestation service                             鉴证服务 -1t"(v  
audit adjustment                                审计调整
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audit areas                                        审计领域 K(RG:e~R0i  
audit conclusion                                审计结论 $I&DAGV0  
audit effectiveness                             审计效果 HFYN(nz}[  
audit efficiency                                  审计效率 5Z{i't0CQ  
audit engagement letter                      审计业务约定书 Y$SZqW0!/  
audit evidence                                          审计证据 ^n#6CW*n  
audit fee                                    审计费 {8D`A;KD  
audit files                                          审计档案 P!yE{_%  
audit findings                                     审计中发现的事项 fsqK(io28  
audit implementation stage                        审计实施阶段 zr%2oFeX,  
audit mark                                        审计标识 E O^j,x g  
audit materiality                                 审计重要性 8'J"+TsOW  
audit method                                     审计方法 ; V)pXLE  
audit objective                                         审计目标，审计目的 m~"<k d  
audit of financial statements                      会计报表审计，财务报表审计 EhDKh\OY5  
audit opinion                                     审计意见 W0%cJ8~  
audit period                                      被审计期间，被审计年度 +[C(hhk("  
audit plan                                          审计计划 Gs]m; "o|  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 \zioIfHm  
audit procedure                                审计程序 b^b@W^\hn  
audit programme                               审计程序表，具体审计计划 @q0\oG4L  
audit report                                       审计报告 M qq/k J  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `tKrTq>  
audit report with a qualified opinion                 有保留意见的审计报告 \k\ {S2SU  
audit report with an adverse opinion                否定意见的审计报告 M3- bFIt  
audit report with dual dates                      双重日期审计报告 xu9K\ /{7  
audit reporting stage                                 审计报告阶段 `l+{jrRb<  
audit responsibility                                   审计责任 guJS;VC6U  
audit results                                      审计结果 *aF #on{  
audit risk                                          审计风险 C}grY5:  
audit sampling                                          审计抽样 .B xv|dji  
audit sampling techniques                         审计抽样方法，审计抽样技术 %D|p7&  
audit strategies                                  审计策略 e=$p(  
audit summary                                         审计总结，审计小结 M6J~%qF^  
audit team                                         审计小组 .OI&Zm-  
audit test                                    审计测试 1fwjW 0t  
audit trail                                          审计轨迹 I6?n>  
audit work                                        审计工作 4^h_n1A  
audit working paper                                 审计工作底稿 i>Wsc?  
audited financial statement                        审计会计报表，已审计财务报表 E`68Z/%  
Auditing Guidelines (the～)                      审计规范指南 JL0>-kg  
auditing standards                             审计准则 B3 fKb#T  
audit-oriented working paper                          (审计)业务类工作底稿 f5p> oXo4b  
authorisation                                     授权  Er( I6  
authorisation of transaction                       交易的授权 )EQWc0iKG  
availability                                         可获得性 1#rcxUS i
 
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balance                                      余额；差额；平衡 TC7&I qT  
balance sheet                                    资产负债表 wyF' B  
bank                                                 银行 dqd:V$o  
bank account                                    银行账户，银行户头 R+va go:  
bank statement                                 银行对账单 g\]2?vY.  
barter transaction                              易货交易，以物换物交易 :
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basis of audit                                    审计依据 =[]V$<G'w{  
basis of preparation                                (会计报表的)编制基础 G Y??q8  
book of account                               账目，账簿 .W4P/Pw'  
borrowing                                         借款，贷款，借债 F91uuSSL  
branch                                              分支，分支机构，分店 @Z9X^Y+u^h  
brought forward                                (账户余额等的)承上年，承上期，承上页 B",5"'id  
budget                                              预算 HLMcOuj  
building                                      建筑物；大楼 7wKN  
business conditions                                  业务情况，经营情况 )S41N^j.  
business licence                               (企业等的)营业执照 hp ?4w),
 
business relation                                业务关系 M*XAyo4fI  
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