[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 z:UkMn[  
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审计词汇英汉对照 '>OEQU5-  
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ability to continue as a going concern               持续经营能力 5i$P$ R  
acceptability                                     可接受性，可接受程度 uUl;}W  
acceptable level of detection risk                     检查风险的可接受水平 daY0;,>  
acceptance of engagement                       接受委托 ?n<sN"  
accepting the engagement for the first time              首次接受委托 'Q'-7z-6  
access to asset                                         对资产的接触 W9Us I  
according to                                     根据，依据，依照 6 y"r'  
account balance                                账户余额 2+|r*2_glo  
account for                                       对……进行会计处理，核算；解释 ?,v@H$)3_  
accounting                                        会计，会计学 9 U9ghWH8  
accounting advisory serve                        会计咨询服务 ,:.8s>+ i  
accounting firm                                 会计师事务所 -8:O?]+Q/  
accounting information                      会计信息，会计资料 zv1,DnkqF  
accounting period                             会计期间 +=`w  
accounting policies                                   会计政策 9~,!+#  
accounting professional bodies                 会计职业组织，会计职业团体 )`=N+k]  
accounting records                                   会计记录 C#&b`  
accounting responsibility                           会计责任 hAi'|;g  
accounting service                             会计服务 H
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accounting standards                                会计准则 VQ~eg wJL  
Accounting Standards for Business Enterprises       企业会计准则 xZAg  
accounting system                             会计系统 ?` *`A9@  
accounting treatment                                会计处理 Ux,dj8=o  
accuracy                                    准确性，精确性 8=\k<X{`  
additional audit procedures                      追加审计程序 b9f5  
addressee                                         收件人，收信人 yYC\a7Al4  
Administration of State-owned Assets  (the～)     国有资产管理局 RplcM%YJn  
administrative laws and regulations                 行政法规 9Up>e  
adverse impact                                 不利影响，负面影响 .GnoK?  
adverse opinion                                反对意见 EU5(s*A  
advisory group                                  咨询组，顾问组 8BIPEY -I?  
agency fee                                        代理费，代理费用 Mi!ak  
aggregate                                          总计，合计为…… I1ibrn  
alternation of document and record                 变造文件和记录 'u[cT$  
alternative audit procedures                      替代审计程序，备选审计程序 d{^K8T3  
amend                                              修改，修订 < Lrd(b;  
amortisation                                      摊销 i;)r|L`V?  
analytical capacity                             分析能力 Qe<c@i"  
analytical procedures                               分析性程序 L'BzefU;04  
annual financial statements                        年度会计报表，年度财务报表 gn 9CZ  
appendix                                          附录，附表 t5p#g<$  
applicable                                         适用的 ~fA H6FdZ\  
applicable laws and regulations                 适用的法规 :)e/(I]  
application systems                                  应用系统 .Vq_O u  
apply consistently                              一贯地执行，一贯地实施 [yAR%]i
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appropriate                                       适当的，合适的； -}JRsQ+rgM  
征用，挪用 ku
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appropriate authorization                          适当的授权 P[cGCmM  
appropriateness of audit evidence                    审计证据的适当性 d#-<=6  
approval                                    批准，核准 aG1[85:,\i  
assertion                                    (会计报表上的)认定；确认 =1kjKE !  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8j%lM/ v  
asset                                                 资产，财产 ffQ&1T<  
asset restructuring                             资产重组 RA62Z&W3  
assignment of duties                                 职责的划分 *Oe;JqQkK  
assistant                                     助理，助理人员 gtP;Qw'  
associated company                                 联属公司，联营公司 p4zV<qZ>e  
association                                        联合，结合；协会，社团 f1VA61z{)  
assumption                                       假设，假定 Z$@XMq!  
at a given date                                         在某一特定时日 7W#9
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attestation                                         鉴证，公证 j[1^#kE  
attestation service                             鉴证服务 T\HP5&  
audit adjustment                                审计调整 M8lR#2n|  
audit areas                                        审计领域 Neb%D8/Kn  
audit conclusion                                审计结论 z3}4+~~  
audit effectiveness                             审计效果 7<ES&ls_  
audit efficiency                                  审计效率 g>R md[!/  
audit engagement letter                      审计业务约定书 w3IU'(|G  
audit evidence                                          审计证据 ">RDa<H]  
audit fee                                    审计费 u"n~9!G  
audit files                                          审计档案 3?(||h{  
audit findings                                     审计中发现的事项 _^ @}LVv+E  
audit implementation stage                        审计实施阶段 *SZ*S%oS3  
audit mark                                        审计标识 l:kF0tj"  
audit materiality                                 审计重要性 CD0SXNi"zH  
audit method                                     审计方法 1z(y>`ZBq  
audit objective                                         审计目标，审计目的 Vi>kK|\b  
audit of financial statements                      会计报表审计，财务报表审计 8:A6Ew&\]O  
audit opinion                                     审计意见 Wm ?R
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audit period                                      被审计期间，被审计年度 j&?NE1D>I  
audit plan                                          审计计划 :XZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 m;LeaD}0  
audit planning stage                                  审计计划阶段 Icf@uQ6  
audit procedure                                审计程序 5B(r[Ni b  
audit programme                               审计程序表，具体审计计划 =l3*{ ?G  
audit report                                       审计报告 W,
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^Sr` )vP  
audit report with a qualified opinion                 有保留意见的审计报告 7"y"%+*/  
audit report with an adverse opinion                否定意见的审计报告 \*w*Q(&3  
audit report with dual dates                      双重日期审计报告 8YBsYKC  
audit reporting stage                                 审计报告阶段 \G*vY#]  
audit responsibility                                   审计责任 A]vQ1*pnk  
audit results                                      审计结果 f-6E>  
audit risk                                          审计风险 [OsW  
audit sampling                                          审计抽样 I|$_[Sw  
audit sampling techniques                         审计抽样方法，审计抽样技术 FyQ^@@  
audit strategies                                  审计策略 T[eTT]Z{Ia  
audit summary                                         审计总结，审计小结 %P9Zx!i>  
audit team                                         审计小组 B)
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audit test                                    审计测试 S?=2GY  
audit trail                                          审计轨迹 ZD0Q<8%
 
audit work                                        审计工作 W~QZ (:IK  
audit working paper                                 审计工作底稿 W"WvkW>-  
audited financial statement                        审计会计报表，已审计财务报表 Oox5${#^  
Auditing Guidelines (the～)                      审计规范指南 Nr7MSFiL  
auditing standards                             审计准则 bLoYg^T/  
audit-oriented working paper                          (审计)业务类工作底稿 4S.%y7d\  
authorisation                                     授权 PHD$E s  
authorisation of transaction                       交易的授权 p2
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availability                                         可获得性 t9x.O  
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balance                                      余额；差额；平衡 :h3 Gk;u  
balance sheet                                    资产负债表 `h Y:F(  
bank                                                 银行  YrgwR  
bank account                                    银行账户，银行户头 <  v_?}  
bank statement                                 银行对账单 e$tKKcj0T  
barter transaction                              易货交易，以物换物交易 G#CWl),=  
basis of audit                                    审计依据 } `  
basis of preparation                                (会计报表的)编制基础 t/S~CIA  
book of account                               账目，账簿 Z!|nc.
  
borrowing                                         借款，贷款，借债 DjL(-7'p  
branch                                              分支，分支机构，分店 mrd(\&EhA  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,)Z^b$H]   
budget                                              预算 E( *$wD  
building                                      建筑物；大楼 } h
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business conditions                                  业务情况，经营情况 "mT~_BsD  
business licence                               (企业等的)营业执照 S3j/(BG  
business relation                                业务关系 XUUS N  
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