[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 =A/$[POr  
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审计词汇英汉对照 ZP4y35&%y  
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ability to continue as a going concern               持续经营能力 M9(Kxux#  
acceptability                                     可接受性，可接受程度 Rdy-6  
acceptable level of detection risk                     检查风险的可接受水平 s#(<zBZ9p#  
acceptance of engagement                       接受委托 >% E= l  
accepting the engagement for the first time              首次接受委托 ]ex2c{ G  
access to asset                                         对资产的接触 6"o@d8>v  
according to                                     根据，依据，依照 idZ]d6  
account balance                                账户余额 0(|36;x  
account for                                       对……进行会计处理，核算；解释  9E  
accounting                                        会计，会计学  11-?M  
accounting advisory serve                        会计咨询服务 ?Aky!43  
accounting firm                                 会计师事务所 kNUNh[  
accounting information                      会计信息，会计资料 -lI6!a^  
accounting period                             会计期间 212  
accounting policies                                   会计政策 $&0\BvS  
accounting professional bodies                 会计职业组织，会计职业团体 jbu+>  
accounting records                                   会计记录 t[bZg9;  
accounting responsibility                           会计责任 n'<F'1SWv  
accounting service                             会计服务 vsbD>`I  
accounting standards                                会计准则 ]nx5E_j2  
Accounting Standards for Business Enterprises       企业会计准则 #D8u#8Dz  
accounting system                             会计系统 yJHFo[wGMJ  
accounting treatment                                会计处理 >m`<AynJ  
accuracy                                    准确性，精确性 !u%XvxJwDb  
additional audit procedures                      追加审计程序 W&9X <c*  
addressee                                         收件人，收信人 FmtV[C#  
Administration of State-owned Assets  (the～)     国有资产管理局 PWN$x`h g[  
administrative laws and regulations                 行政法规 qyY]: (8  
adverse impact                                 不利影响，负面影响 d>`s+B9K0  
adverse opinion                                反对意见 0d #jiG  
advisory group                                  咨询组，顾问组 ZTi KU)  
agency fee                                        代理费，代理费用  LhtA]z,m  
aggregate                                          总计，合计为…… ne'Y{n(8%  
alternation of document and record                 变造文件和记录 jsIT{a*]  
alternative audit procedures                      替代审计程序，备选审计程序 [kPF Jf  
amend                                              修改，修订 -F';1D!l%  
amortisation                                      摊销 sj%\lq  
analytical capacity                             分析能力 w?A6S-z  
analytical procedures                               分析性程序 )ZDqj  
annual financial statements                        年度会计报表，年度财务报表 JcI~8;Z@Z~  
appendix                                          附录，附表 7!#34ue  
applicable                                         适用的 sKGR28e  
applicable laws and regulations                 适用的法规 z%[^-l-  
application systems                                  应用系统 G:!'hadw  
apply consistently                              一贯地执行，一贯地实施 ;Qdw$NuW  
appropriate                                       适当的，合适的； "P8cgj C  
征用，挪用 , Y cF~  
appropriate authorization                          适当的授权 E'F87P^>  
appropriateness of audit evidence                    审计证据的适当性 iea7*]vW  
approval                                    批准，核准 \={A%pA;@{  
assertion                                    (会计报表上的)认定；确认 '&Tq/;Ml  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >`Zw0S  
asset                                                 资产，财产 ?wbf)fbq  
asset restructuring                             资产重组 WR
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assignment of duties                                 职责的划分 +p_>fO  
assistant                                     助理，助理人员 _D~FwF&A  
associated company                                 联属公司，联营公司 9i/VvW  
association                                        联合，结合；协会，社团 >iFi~)i_4y  
assumption                                       假设，假定 =&v&qne9  
at a given date                                         在某一特定时日 OE_A$8L  
attestation                                         鉴证，公证 _
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attestation service                             鉴证服务 z)]Br
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audit adjustment                                审计调整 aj@<4A=;  
audit areas                                        审计领域 E0<$zP}V}F  
audit conclusion                                审计结论 !ZTBiC5R  
audit effectiveness                             审计效果 #H/suQZN"g  
audit efficiency                                  审计效率 }
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audit engagement letter                      审计业务约定书 ub=Bz1._  
audit evidence                                          审计证据 lc\f6J>HT  
audit fee                                    审计费  f|-%.,  
audit files                                          审计档案 ZH8Oidj`  
audit findings                                     审计中发现的事项 A&($X)t  
audit implementation stage                        审计实施阶段 WxI_w
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audit mark                                        审计标识 0N4+6k|  
audit materiality                                 审计重要性 KeE)9e   
audit method                                     审计方法 56^#x  
audit objective                                         审计目标，审计目的 Wd/m]]W8Q  
audit of financial statements                      会计报表审计，财务报表审计 +C){&/=#  
audit opinion                                     审计意见 V[r1bF  
audit period                                      被审计期间，被审计年度 %tJ@)  
audit plan                                          审计计划 cr<ty"3\  
audit planning                                    编制审计计划，制定审计计划，审计计划 @6:J$B~)u  
audit planning stage                                  审计计划阶段 )MU)'1jc,  
audit procedure                                审计程序 B0eKj=
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audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 ZT %Q:]B+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =s$UU15  
audit report with a qualified opinion                 有保留意见的审计报告 x
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audit report with an adverse opinion                否定意见的审计报告 -|nHwSrCZ/  
audit report with dual dates                      双重日期审计报告 ;$$.L bb8  
audit reporting stage                                 审计报告阶段 X*Cvh|  
audit responsibility                                   审计责任 f<v:
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audit results                                      审计结果 ?PST
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audit risk                                          审计风险 }KCb5_MDF  
audit sampling                                          审计抽样 T9=55tpG9  
audit sampling techniques                         审计抽样方法，审计抽样技术 3pk`&'  
audit strategies                                  审计策略 Fy
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audit summary                                         审计总结，审计小结 qJPEq%'Q  
audit team                                         审计小组 (n3MbVi3LU  
audit test                                    审计测试 Z/w "zCd  
audit trail                                          审计轨迹 H_<hZUB  
audit work                                        审计工作 tX *}l|;(  
audit working paper                                 审计工作底稿 {m
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audited financial statement                        审计会计报表，已审计财务报表 sJq^>"|J  
Auditing Guidelines (the～)                      审计规范指南 ZVX!=3VT  
auditing standards                             审计准则 -P'KpX:]hd  
audit-oriented working paper                          (审计)业务类工作底稿 &S|%>C{P.w  
authorisation                                     授权 !< I3^q  
authorisation of transaction                       交易的授权 rLzN#Zoi  
availability                                         可获得性 UOAL7  
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balance                                      余额；差额；平衡 J_ S]jE{  
balance sheet                                    资产负债表 5<?s86GHh'  
bank                                                 银行 FqpUw<]6s  
bank account                                    银行账户，银行户头 ~99DE78  
bank statement                                 银行对账单 +X&b  
barter transaction                              易货交易，以物换物交易 $^;b 1bn
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basis of audit                                    审计依据 gV-x1s+  
basis of preparation                                (会计报表的)编制基础 %qj8*1  
book of account                               账目，账簿 g8^YDrH  
borrowing                                         借款，贷款，借债 j9G1 _  
branch                                              分支，分支机构，分店 6I`Lszs  
brought forward                                (账户余额等的)承上年，承上期，承上页 G(6MLh 1  
budget                                              预算 3 2MdDa
 
building                                      建筑物；大楼 ;Q&|-`NK  
business conditions                                  业务情况，经营情况 .*zWm  
business licence                               (企业等的)营业执照 N 2 \lBi  
business relation                                业务关系 7(oX1hN  
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