[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 x <^vJ1  
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审计词汇英汉对照 w*.q t<rH)  
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ability to continue as a going concern               持续经营能力 Y40Hcc+Fx  
acceptability                                     可接受性，可接受程度 MS{purD  
acceptable level of detection risk                     检查风险的可接受水平 A|sTnhp~  
acceptance of engagement                       接受委托 G_EU/p<Q  
accepting the engagement for the first time              首次接受委托 5>.)7D%  
access to asset                                         对资产的接触 8>.l4:`  
according to                                     根据，依据，依照 4^1B'>I  
account balance                                账户余额  V"n0"\k,  
account for                                       对……进行会计处理，核算；解释 ajIgL<x  
accounting                                        会计，会计学 VO ^[7Y  
accounting advisory serve                        会计咨询服务 j?Ki<MD1  
accounting firm                                 会计师事务所 X+;
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accounting information                      会计信息，会计资料 mx@F^  
accounting period                             会计期间
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accounting policies                                   会计政策 ~@ZdO+n?  
accounting professional bodies                 会计职业组织，会计职业团体 f(.@]eu X  
accounting records                                   会计记录 \-kX-Tq  
accounting responsibility                           会计责任 =w HU*mK  
accounting service                             会计服务 0raVC=[  
accounting standards                                会计准则 .5+ *,+-  
Accounting Standards for Business Enterprises       企业会计准则 U~z`u&/  
accounting system                             会计系统 m%ZJ p7C  
accounting treatment                                会计处理 8%s^>.rG  
accuracy                                    准确性，精确性 |B&KT  
additional audit procedures                      追加审计程序 V6l*!R  
addressee                                         收件人，收信人 ]@OGp:Hz  
Administration of State-owned Assets  (the～)     国有资产管理局 O[Xl*9P  
administrative laws and regulations                 行政法规 *z4n2"<l  
adverse impact                                 不利影响，负面影响 L
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adverse opinion                                反对意见 $3BCA)5:  
advisory group                                  咨询组，顾问组 "Y@rNmBj  
agency fee                                        代理费，代理费用 ,eq[X\B>  
aggregate                                          总计，合计为…… e:H7ht:  
alternation of document and record                 变造文件和记录 +}c '4hRv  
alternative audit procedures                      替代审计程序，备选审计程序 }49X  N  
amend                                              修改，修订 `<ITLT  
amortisation                                      摊销 hNB;29r~  
analytical capacity                             分析能力 gwk$|aT@  
analytical procedures                               分析性程序 }K,:aN,44\  
annual financial statements                        年度会计报表，年度财务报表 MdK!Y  
appendix                                          附录，附表 .+3= H@8h  
applicable                                         适用的 UJG)-x  
applicable laws and regulations                 适用的法规 !=C4=xv  
application systems                                  应用系统 87%t=X  
apply consistently                              一贯地执行，一贯地实施 &fA`Od6l"  
appropriate                                       适当的，合适的； f!;i$Oif  
征用，挪用 }OO(uC2  
appropriate authorization                          适当的授权 K7}EL|Kx  
appropriateness of audit evidence                    审计证据的适当性 \3dMA_5  
approval                                    批准，核准 ]#]m_+} Z  
assertion                                    (会计报表上的)认定；确认 j"o`K}C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =W)Fa6P3j(  
asset                                                 资产，财产 9_'xq.uP  
asset restructuring                             资产重组 L%`~`3%n-  
assignment of duties                                 职责的划分 T[M?:~  
assistant                                     助理，助理人员 b Jt39 7  
associated company                                 联属公司，联营公司 9 O| "Ws>{  
association                                        联合，结合；协会，社团 "UVqkw,vt  
assumption                                       假设，假定 :)}iWKAse  
at a given date                                         在某一特定时日 kvs^*X''Ep  
attestation                                         鉴证，公证 QytqO{B^  
attestation service                             鉴证服务 9Ue3
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audit adjustment                                审计调整 RC Fb&,51  
audit areas                                        审计领域 N'R^S98x  
audit conclusion                                审计结论 kXS_:f;M  
audit effectiveness                             审计效果 b?7?iV4  
audit efficiency                                  审计效率 \{J gjd  
audit engagement letter                      审计业务约定书 vC~];!^  
audit evidence                                          审计证据 VVeO>jd  
audit fee                                    审计费 & ,+G}  
audit files                                          审计档案 A<^IG+Q,B7  
audit findings                                     审计中发现的事项 fV*x2g7w  
audit implementation stage                        审计实施阶段 >FPE%X0+  
audit mark                                        审计标识 x P{L%.  
audit materiality                                 审计重要性 <uNBsYMuC  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 QQPbKok>  
audit of financial statements                      会计报表审计，财务报表审计 rz+G]J  
audit opinion                                     审计意见 %@q52ZQ  
audit period                                      被审计期间，被审计年度 I9N?zmH  
audit plan                                          审计计划 *% (8z~(\  
audit planning                                    编制审计计划，制定审计计划，审计计划 1C+Y|p?K A  
audit planning stage                                  审计计划阶段 '-3A WBWI1  
audit procedure                                审计程序 ;RZ@t6^  
audit programme                               审计程序表，具体审计计划 ;k^wn)JE$  
audit report                                       审计报告  'vj45b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 T+NEw8C?/  
audit report with an adverse opinion                否定意见的审计报告 raY5
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audit report with dual dates                      双重日期审计报告 /%}+FMj  
audit reporting stage                                 审计报告阶段 sLK J<=0i  
audit responsibility                                   审计责任 p%,:U8fOR  
audit results                                      审计结果 ;%2/  
audit risk                                          审计风险 Rct|"k_"Ys  
audit sampling                                          审计抽样 .g D Wv  
audit sampling techniques                         审计抽样方法，审计抽样技术 X!&DKE  
audit strategies                                  审计策略 *X\i= K!  
audit summary                                         审计总结，审计小结 S
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audit team                                         审计小组 62rTGbDbx  
audit test                                    审计测试 -h^FSW($-R  
audit trail                                          审计轨迹 n[n0iz1-  
audit work                                        审计工作 ZgF
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audit working paper                                 审计工作底稿 E4[ |=<  
audited financial statement                        审计会计报表，已审计财务报表 ZH/^``[.  
Auditing Guidelines (the～)                      审计规范指南 \k0%7i[nZ/  
auditing standards                             审计准则 ~1wAk0G`n  
audit-oriented working paper                          (审计)业务类工作底稿 AuHOdiJ  
authorisation                                     授权 67%eAS  
authorisation of transaction                       交易的授权 pl Ii  
availability                                         可获得性 ?{%P9I  
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balance                                      余额；差额；平衡 ,)'!E^n  
balance sheet                                    资产负债表 *XS@Ku   
bank                                                 银行 (~xFd^W9o  
bank account                                    银行账户，银行户头 ^ $Q',  
bank statement                                 银行对账单 #rMMOu9r2  
barter transaction                              易货交易，以物换物交易 i0{pm q  
basis of audit                                    审计依据 p.TR1BHw  
basis of preparation                                (会计报表的)编制基础 D/:~#)  
book of account                               账目，账簿 ?;>s<  
borrowing                                         借款，贷款，借债 >4}+\ Q`S  
branch                                              分支，分支机构，分店 ~!meO;|W  
brought forward                                (账户余额等的)承上年，承上期，承上页 qqT6C%Q`kG  
budget                                              预算 l@Ma{*s6=5  
building                                      建筑物；大楼 [%;LZZgl  
business conditions                                  业务情况，经营情况 R"e~0WO  
business licence                               (企业等的)营业执照 nf +8OH7  
business relation                                业务关系 suj? e6  
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