[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 Nb>|9nu O  
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审计词汇英汉对照 8Z4d<DIJ  
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ability to continue as a going concern               持续经营能力 i6-q%%]6  
acceptability                                     可接受性，可接受程度 TYw0#ZXo  
acceptable level of detection risk                     检查风险的可接受水平 g.kpUs  
acceptance of engagement                       接受委托 3P6pQm'.f  
accepting the engagement for the first time              首次接受委托 #]vq <Y  
access to asset                                         对资产的接触 >-r\]/^  
according to                                     根据，依据，依照 7I/Sfmqy"O  
account balance                                账户余额 SIKy8?Fn  
account for                                       对……进行会计处理，核算；解释 s{NEP/QQJ  
accounting                                        会计，会计学 'X_iiR8n@p  
accounting advisory serve                        会计咨询服务 ::uD%a zd  
accounting firm                                 会计师事务所 X"(!\{ySI;  
accounting information                      会计信息，会计资料 sRE$*^i
 
accounting period                             会计期间 u'd+:uH  
accounting policies                                   会计政策 NZe3 m  
accounting professional bodies                 会计职业组织，会计职业团体 &O#a==F!(  
accounting records                                   会计记录 b\7-u-   
accounting responsibility                           会计责任 HPCzh  
accounting service                             会计服务 Wcz{": [  
accounting standards                                会计准则 Q`7!~qV0=  
Accounting Standards for Business Enterprises       企业会计准则 [zm&}$nnN  
accounting system                             会计系统 A]Zp1XEG  
accounting treatment                                会计处理 T$06D
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accuracy                                    准确性，精确性 [@";\C_I  
additional audit procedures                      追加审计程序 VD,F?L!  
addressee                                         收件人，收信人 mbsdiab#N  
Administration of State-owned Assets  (the～)     国有资产管理局 H.7gSB1  
administrative laws and regulations                 行政法规 C0jmjZ%w@  
adverse impact                                 不利影响，负面影响 ldM [8  
adverse opinion                                反对意见 :t(gD8;  
advisory group                                  咨询组，顾问组 G`R Ed-Z[  
agency fee                                        代理费，代理费用 a)(j68c
 
aggregate                                          总计，合计为…… ~B:Lai4"  
alternation of document and record                 变造文件和记录 :u'X ~ID[  
alternative audit procedures                      替代审计程序，备选审计程序 Q#}} 1}Ja  
amend                                              修改，修订 ci+Pg9sS  
amortisation                                      摊销 n8w|8[uV^  
analytical capacity                             分析能力 ,vrdtL  
analytical procedures                               分析性程序 $9y]>R  
annual financial statements                        年度会计报表，年度财务报表 Nn ?BD4i  
appendix                                          附录，附表 EQyRP. dq  
applicable                                         适用的 Gc~A,_(  
applicable laws and regulations                 适用的法规 $.QnM  
application systems                                  应用系统 =gGK243  
apply consistently                              一贯地执行，一贯地实施 ba%[!  
appropriate                                       适当的，合适的； 6NO=N L  
征用，挪用 .Ap[C? mV  
appropriate authorization                          适当的授权 )"&-vg<  
appropriateness of audit evidence                    审计证据的适当性 \C ZiU3  
approval                                    批准，核准 3SpDV'}  
assertion                                    (会计报表上的)认定；确认 ( ]AErz+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BXa1[7Z  
asset                                                 资产，财产 !
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asset restructuring                             资产重组 Al3Hu-Hf;`  
assignment of duties                                 职责的划分 |}es+<P  
assistant                                     助理，助理人员 <.l5>mgkCw  
associated company                                 联属公司，联营公司 .#zx[Io  
association                                        联合，结合；协会，社团 R=i$*6}a  
assumption                                       假设，假定 MQQiQ 2  
at a given date                                         在某一特定时日 GL@s~_;T6  
attestation                                         鉴证，公证 bC$n+G>6k  
attestation service                             鉴证服务 2N5N^S  
audit adjustment                                审计调整 c500:OSB  
audit areas                                        审计领域 B6 x5E  
audit conclusion                                审计结论 ZZ!d:1'7  
audit effectiveness                             审计效果 f4/!iiS}r  
audit efficiency                                  审计效率 Yl&eeM  
audit engagement letter                      审计业务约定书 oFoG+H"&7\  
audit evidence                                          审计证据 Kw(/#C:$  
audit fee                                    审计费 56>Zqtp*  
audit files                                          审计档案 V3yO_Iqa  
audit findings                                     审计中发现的事项 &m'O :ZS2  
audit implementation stage                        审计实施阶段 xE9^4-Px*  
audit mark                                        审计标识 *B#OLx  
audit materiality                                 审计重要性 1Lqs>*  
audit method                                     审计方法 
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audit objective                                         审计目标，审计目的 >Eik>dQ a  
audit of financial statements                      会计报表审计，财务报表审计 k,X)PQc  
audit opinion                                     审计意见 VEpIAC4  
audit period                                      被审计期间，被审计年度 5G(y  
audit plan                                          审计计划 ] X%bU*4  
audit planning                                    编制审计计划，制定审计计划，审计计划 q1r\60M  
audit planning stage                                  审计计划阶段 /iy2j8:z  
audit procedure                                审计程序 H
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audit programme                               审计程序表，具体审计计划 U,RIr8G  
audit report                                       审计报告 m
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 6C r$R]5  
audit report with a qualified opinion                 有保留意见的审计报告 JR 2v}b  
audit report with an adverse opinion                否定意见的审计报告 hh+GW*'~  
audit report with dual dates                      双重日期审计报告 [DGq{(
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audit reporting stage                                 审计报告阶段 b2U[W#  
audit responsibility                                   审计责任 {EW}Wd  
audit results                                      审计结果 wLkHU"'  
audit risk                                          审计风险 x~Se-#$  
audit sampling                                          审计抽样 3i>$g3G  
audit sampling techniques                         审计抽样方法，审计抽样技术 MMhd-B1O&  
audit strategies                                  审计策略 ai#EFo+#  
audit summary                                         审计总结，审计小结 lCd^
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audit team                                         审计小组 u>k;PUH4  
audit test                                    审计测试 +=\S"e[F  
audit trail                                          审计轨迹 [0/?(i|  
audit work                                        审计工作 eC[g"Ef  
audit working paper                                 审计工作底稿 :w:5;cmV  
audited financial statement                        审计会计报表，已审计财务报表 Qksw+ZjY#{  
Auditing Guidelines (the～)                      审计规范指南 jG)>{D  
auditing standards                             审计准则 u:g(x+u4:  
audit-oriented working paper                          (审计)业务类工作底稿 tE>3.0U0Q  
authorisation                                     授权 kwWO1=ikz@  
authorisation of transaction                       交易的授权 t:m t9}$d  
availability                                         可获得性 7:bqh$3!s  
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balance                                      余额；差额；平衡 KgAc0pz{7H  
balance sheet                                    资产负债表 [jAhw>  
bank                                                 银行 |7|mnOBdDf  
bank account                                    银行账户，银行户头 ?ZTB u[  
bank statement                                 银行对账单 <=A&y5o  
barter transaction                              易货交易，以物换物交易 _NA]= #J  
basis of audit                                    审计依据 ~Ja>x`5  
basis of preparation                                (会计报表的)编制基础 FAPgXmFzx  
book of account                               账目，账簿 P-+^YN,  
borrowing                                         借款，贷款，借债 jLb3{}0  
branch                                              分支，分支机构，分店 35&&*$Jm  
brought forward                                (账户余额等的)承上年，承上期，承上页 >V;<K?5B`W  
budget                                              预算 T0tG1/O\  
building                                      建筑物；大楼 
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business conditions                                  业务情况，经营情况 _r^&.'q  
business licence                               (企业等的)营业执照 HnOF_Twq  
business relation                                业务关系 YJ1P5u:  
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