[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 Eu(QeST\  
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审计词汇英汉对照 zn
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ability to continue as a going concern               持续经营能力 $~FZJ@qa  
acceptability                                     可接受性，可接受程度 m*_X PY  
acceptable level of detection risk                     检查风险的可接受水平 Bp7p X  
acceptance of engagement                       接受委托 #b[bgxm  
accepting the engagement for the first time              首次接受委托 USyc D`  
access to asset                                         对资产的接触 F0_w9"3E~  
according to                                     根据，依据，依照 N 0S^{j,i  
account balance                                账户余额 _" 9 q(1  
account for                                       对……进行会计处理，核算；解释 5oG~Fc  
accounting                                        会计，会计学 pSlc (M>  
accounting advisory serve                        会计咨询服务 &qg6^&  
accounting firm                                 会计师事务所 VVSt,/S O  
accounting information                      会计信息，会计资料 ~o_JZ:  
accounting period                             会计期间 2om:S+3)2  
accounting policies                                   会计政策 )$S=
iL8(  
accounting professional bodies                 会计职业组织，会计职业团体 X?t;uZI^  
accounting records                                   会计记录 H14Q-2U1xa  
accounting responsibility                           会计责任 a,oTU\m C  
accounting service                             会计服务 D@&xj_#\}  
accounting standards                                会计准则 f%EHzm/V  
Accounting Standards for Business Enterprises       企业会计准则 Chnt)N`/B4  
accounting system                             会计系统 129\H< m  
accounting treatment                                会计处理 +TqrvI.  
accuracy                                    准确性，精确性 Rr [_t FM  
additional audit procedures                      追加审计程序 :7LA/j  
addressee                                         收件人，收信人 BO*)cLQ  
Administration of State-owned Assets  (the～)     国有资产管理局 EY"of[p  
administrative laws and regulations                 行政法规 #3*cA!V.<  
adverse impact                                 不利影响，负面影响 #,z-Pj?O!  
adverse opinion                                反对意见 Ac U@H0  
advisory group                                  咨询组，顾问组 wY ItG"+6  
agency fee                                        代理费，代理费用 W<)nC_$  
aggregate                                          总计，合计为…… p7> 9 m  
alternation of document and record                 变造文件和记录 yL asoh  
alternative audit procedures                      替代审计程序，备选审计程序 \LJ!X3TZ  
amend                                              修改，修订 SM)"vr_  
amortisation                                      摊销 Pteti  
analytical capacity                             分析能力 90uXJyW;d  
analytical procedures                               分析性程序 HYO/]\al  
annual financial statements                        年度会计报表，年度财务报表 v`mB82s  
appendix                                          附录，附表 v\bWQs1  
applicable                                         适用的 G.O;[(3ab  
applicable laws and regulations                 适用的法规 `#iL'ND[  
application systems                                  应用系统 uq[5 om"  
apply consistently                              一贯地执行，一贯地实施 8 !:2:  
appropriate                                       适当的，合适的； L *\[;.mk  
征用，挪用 QaLaw-lx  
appropriate authorization                          适当的授权 <EqS ,cO^  
appropriateness of audit evidence                    审计证据的适当性 b0'}BMJ  
approval                                    批准，核准 G?v<-=I  
assertion                                    (会计报表上的)认定；确认 *J^FV^E``  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7l-MVn_8  
asset                                                 资产，财产 Q[3hOFCX  
asset restructuring                             资产重组 q
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assignment of duties                                 职责的划分 R%r25_8  
assistant                                     助理，助理人员 4P?`< K'  
associated company                                 联属公司，联营公司 8fi'"  
association                                        联合，结合；协会，社团 ylos6]zS8  
assumption                                       假设，假定 *MfH\X379  
at a given date                                         在某一特定时日 ;yqHt!N  
attestation                                         鉴证，公证 9[\do@  
attestation service                             鉴证服务 *6<4ECa7C  
audit adjustment                                审计调整 k;<@2C  
audit areas                                        审计领域 0J[B3JO@M  
audit conclusion                                审计结论 S=S/]]e  
audit effectiveness                             审计效果 0?t;3z$n  
audit efficiency                                  审计效率 %w>3Fwj`z  
audit engagement letter                      审计业务约定书 Ys_LGfK  
audit evidence                                          审计证据 ,)U%6=o#}  
audit fee                                    审计费 , 0X J|#%  
audit files                                          审计档案 ^& * ;]S`  
audit findings                                     审计中发现的事项 Ar~<l2,{r  
audit implementation stage                        审计实施阶段 /+B6oE>8  
audit mark                                        审计标识 Ha]vG@?+  
audit materiality                                 审计重要性 X!6dg.n5  
audit method                                     审计方法 3%Q<K=jy  
audit objective                                         审计目标，审计目的 P//nYPyzg  
audit of financial statements                      会计报表审计，财务报表审计 /ho7~C+H*e  
audit opinion                                     审计意见 ze9n}oN  
audit period                                      被审计期间，被审计年度 W\0u[IV.x  
audit plan                                          审计计划 ODKh/u_  
audit planning                                    编制审计计划，制定审计计划，审计计划 *qL'WrB1  
audit planning stage                                  审计计划阶段 e]>=;Zn  
audit procedure                                审计程序 T1RY1hb|g>  
audit programme                               审计程序表，具体审计计划 F@ |(  
audit report                                       审计报告 7Q'u> o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ivcy=W=Jk  
audit report with a qualified opinion                 有保留意见的审计报告 7s%1?$B  
audit report with an adverse opinion                否定意见的审计报告 LZG(T$dI  
audit report with dual dates                      双重日期审计报告 R)N^j'R~=  
audit reporting stage                                 审计报告阶段 rFt+Y})  
audit responsibility                                   审计责任 %*<Wf4P"  
audit results                                      审计结果 [V8^}s}tF  
audit risk                                          审计风险 '-~J.8-</  
audit sampling                                          审计抽样 Nk%$;
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audit sampling techniques                         审计抽样方法，审计抽样技术 w(S&X"~  
audit strategies                                  审计策略 ~#so4<A`3  
audit summary                                         审计总结，审计小结 8kd):gZKZ  
audit team                                         审计小组 iu{;|E  
audit test                                    审计测试 =],c$)  
audit trail                                          审计轨迹 m=COF$<  
audit work                                        审计工作 kuLur)^
 
audit working paper                                 审计工作底稿 Z/GSR$@lI  
audited financial statement                        审计会计报表，已审计财务报表 sm[zE/2b  
Auditing Guidelines (the～)                      审计规范指南 gyy}-^`F  
auditing standards                             审计准则 "5$p=|  
audit-oriented working paper                          (审计)业务类工作底稿 3 %r*~#nz  
authorisation                                     授权 9T$%^H9  
authorisation of transaction                       交易的授权 e{4e<hd  
availability                                         可获得性 Zn*W2s^^{  
B /18fpH|  
balance                                      余额；差额；平衡 ?qHQ#0 @y]  
balance sheet                                    资产负债表 `z/p,. u  
bank                                                 银行 dF! B5(  
bank account                                    银行账户，银行户头 P A*U\  
bank statement                                 银行对账单 xrNe:Aj  
barter transaction                              易货交易，以物换物交易 d7&d FvG  
basis of audit                                    审计依据 jC
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basis of preparation                                (会计报表的)编制基础 M $EHx[*5  
book of account                               账目，账簿 }43qpJe8U  
borrowing                                         借款，贷款，借债 ^xgPL'  
branch                                              分支，分支机构，分店 GqP02P'2  
brought forward                                (账户余额等的)承上年，承上期，承上页 *U\`HUW  
budget                                              预算 48;b  
building                                      建筑物；大楼  C!v%6[  
business conditions                                  业务情况，经营情况 cj2^wmkB  
business licence                               (企业等的)营业执照 2}.~ 6EU/  
business relation                                业务关系 8U]mr+  
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