[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 '<jp.sZQ  
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审计词汇英汉对照 }C1}T}U  
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ability to continue as a going concern               持续经营能力 (9QRg;   
acceptability                                     可接受性，可接受程度 .jU0Hu{F4  
acceptable level of detection risk                     检查风险的可接受水平 F>nrV  
acceptance of engagement                       接受委托 %=>x
zP(z  
accepting the engagement for the first time              首次接受委托 0L-g'^nn  
access to asset                                         对资产的接触 )x $Vy=  
according to                                     根据，依据，依照 ^Rh~+  
account balance                                账户余额 S`-IQ,*}  
account for                                       对……进行会计处理，核算；解释 JVYYwA^.  
accounting                                        会计，会计学 DdW8~yI&  
accounting advisory serve                        会计咨询服务 MO+0]uh:  
accounting firm                                 会计师事务所 .=<pU k 3G  
accounting information                      会计信息，会计资料 6@
361f[  
accounting period                             会计期间 JVCgYY({KQ  
accounting policies                                   会计政策 f)fw87UPc  
accounting professional bodies                 会计职业组织，会计职业团体 %5w)}|fw  
accounting records                                   会计记录 2Nzcej  
accounting responsibility                           会计责任 u
ZI:Kt#  
accounting service                             会计服务 }tq9 /\  
accounting standards                                会计准则 clV/i&]Qa  
Accounting Standards for Business Enterprises       企业会计准则 dXN&<Q,  
accounting system                             会计系统 WWzns[$f  
accounting treatment                                会计处理 l$ @lk?dc  
accuracy                                    准确性，精确性 5Wjp_^!e  
additional audit procedures                      追加审计程序 ZPog)d@!  
addressee                                         收件人，收信人
p{GDW_  
Administration of State-owned Assets  (the～)     国有资产管理局 8zv6Mx  
administrative laws and regulations                 行政法规 Qc/J"<Lx  
adverse impact                                 不利影响，负面影响 Hc3/`.nt  
adverse opinion                                反对意见 iIRigW  
advisory group                                  咨询组，顾问组 !y0 O['7  
agency fee                                        代理费，代理费用 ;f*xOdi*k  
aggregate                                          总计，合计为…… NsK>UJ'  
alternation of document and record                 变造文件和记录 dg<fUQ  
alternative audit procedures                      替代审计程序，备选审计程序 LZ$! =vg4  
amend                                              修改，修订 xrd^vE  
amortisation                                      摊销 [#H8Mb+7  
analytical capacity                             分析能力 Z k_&Kw|  
analytical procedures                               分析性程序 $l0w{m!P  
annual financial statements                        年度会计报表，年度财务报表 l;i u`  
appendix                                          附录，附表 J> |`  
applicable                                         适用的 Z0^do  
applicable laws and regulations                 适用的法规 `_kRvpi  
application systems                                  应用系统 oZw#Nd  
apply consistently                              一贯地执行，一贯地实施 #{PNdINoU  
appropriate                                       适当的，合适的； Cl=ExpX/O  
征用，挪用 o^J&c_U\3'  
appropriate authorization                          适当的授权 eGg#=l=  
appropriateness of audit evidence                    审计证据的适当性 \6L=^q=  
approval                                    批准，核准 4,8 =[  
assertion                                    (会计报表上的)认定；确认 w=
5qth7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dbd5d]]n3  
asset                                                 资产，财产 s6IuM )x  
asset restructuring                             资产重组 ggWfk  
assignment of duties                                 职责的划分 B(U`Zd  
assistant                                     助理，助理人员 sIe(;%[`  
associated company                                 联属公司，联营公司 kdq55zTc<6  
association                                        联合，结合；协会，社团 6
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assumption                                       假设，假定 |\ L2q/u  
at a given date                                         在某一特定时日 stSc z#!  
attestation                                         鉴证，公证 o
tx7J\4  
attestation service                             鉴证服务 ce\-oT  
audit adjustment                                审计调整 YFY)Z7fK  
audit areas                                        审计领域 7v_e"[s~  
audit conclusion                                审计结论 ?*0kQo'  
audit effectiveness                             审计效果 bzS [X  
audit efficiency                                  审计效率 h !1c(UR  
audit engagement letter                      审计业务约定书 d29HEu  
audit evidence                                          审计证据 k zT'  
audit fee                                    审计费 |ouk;r24V  
audit files                                          审计档案 ~gD'up@$/  
audit findings                                     审计中发现的事项 gf@Dy6<  
audit implementation stage                        审计实施阶段 ]Ea6Z  
audit mark                                        审计标识 |iI`p-L9  
audit materiality                                 审计重要性 k-/$8C  
audit method                                     审计方法  '}=M~
 
audit objective                                         审计目标，审计目的 D.~t#a A  
audit of financial statements                      会计报表审计，财务报表审计 bB["Qd}
Q  
audit opinion                                     审计意见 K.SHY!U}  
audit period                                      被审计期间，被审计年度 S/|8'x{<  
audit plan                                          审计计划 /uWON4  
audit planning                                    编制审计计划，制定审计计划，审计计划 B(5g&+{Lq~  
audit planning stage                                  审计计划阶段 idq= US  
audit procedure                                审计程序 YH
9BJ  
audit programme                               审计程序表，具体审计计划 o/xE O=AW  
audit report                                       审计报告 9UZ X+@[F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e;$
s{CNo  
audit report with a qualified opinion                 有保留意见的审计报告 - U|4`{PP  
audit report with an adverse opinion                否定意见的审计报告
ZJ qmD  
audit report with dual dates                      双重日期审计报告 $uqlJG#`  
audit reporting stage                                 审计报告阶段 ,~!lNyL  
audit responsibility                                   审计责任 6=FuH@Q&  
audit results                                      审计结果 _cB~?c  
audit risk                                          审计风险 h ? M0@Z  
audit sampling                                          审计抽样 sq%f%?(V  
audit sampling techniques                         审计抽样方法，审计抽样技术 RB!g
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audit strategies                                  审计策略 `^/Q"zH  
audit summary                                         审计总结，审计小结 q)/4i9  
audit team                                         审计小组 C^a~)r.h  
audit test                                    审计测试 l6~eb=u;9g  
audit trail                                          审计轨迹 c=5$bo]LI  
audit work                                        审计工作 Z-p_hNb  
audit working paper                                 审计工作底稿 px*MOHq K  
audited financial statement                        审计会计报表，已审计财务报表 _Cxs"to  
Auditing Guidelines (the～)                      审计规范指南 "](~VF[J8  
auditing standards                             审计准则 .*Z]0~ &
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audit-oriented working paper                          (审计)业务类工作底稿 B0:O]Ax6.^  
authorisation                                     授权 L\UYt\ks  
authorisation of transaction                       交易的授权 G8SJ
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availability                                         可获得性 c~V\,lcI  
B Y<B| e91C  
balance                                      余额；差额；平衡 c09uCito  
balance sheet                                    资产负债表 B\6\QQ;rUo  
bank                                                 银行 >,[(icyzn  
bank account                                    银行账户，银行户头 ojaZC,}  
bank statement                                 银行对账单 r`=d4dK-  
barter transaction                              易货交易，以物换物交易 ]k hY8it  
basis of audit                                    审计依据 5b&'gd^d  
basis of preparation                                (会计报表的)编制基础 |Qm 7x[i  
book of account                               账目，账簿 \ZC7vM"h  
borrowing                                         借款，贷款，借债 oyUf/Sl  
branch                                              分支，分支机构，分店 ykZ)`E]P`  
brought forward                                (账户余额等的)承上年，承上期，承上页 _jtBU  
budget                                              预算 /+rHy7(\  
building                                      建筑物；大楼 }} IvZG&  
business conditions                                  业务情况，经营情况 &0 @2JS/!  
business licence                               (企业等的)营业执照 'b-}KDP  
business relation                                业务关系 /as1  
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