[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 P+|8MT0  
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审计词汇英汉对照 %>U*A  
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ability to continue as a going concern               持续经营能力 JX<W[P>M  
acceptability                                     可接受性，可接受程度 {mitF  
acceptable level of detection risk                     检查风险的可接受水平 -Dm .z16  
acceptance of engagement                       接受委托 |6Z MxY  
accepting the engagement for the first time              首次接受委托 ,
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access to asset                                         对资产的接触 */e5lRO\  
according to                                     根据，依据，依照 y5D?Bg|M  
account balance                                账户余额 TRok4uc  
account for                                       对……进行会计处理，核算；解释 1}M.}G2u/  
accounting                                        会计，会计学 pREYAZh  
accounting advisory serve                        会计咨询服务 ! HC<aWb  
accounting firm                                 会计师事务所 TAoR6aE  
accounting information                      会计信息，会计资料 c9@ jyq_H?  
accounting period                             会计期间 .O.R  
accounting policies                                   会计政策 @h,$&=HY  
accounting professional bodies                 会计职业组织，会计职业团体 vp9<.*h  
accounting records                                   会计记录 f)P/@rh  
accounting responsibility                           会计责任  -ix1<e  
accounting service                             会计服务 -B(KQT,J  
accounting standards                                会计准则 jP'b! 4  
Accounting Standards for Business Enterprises       企业会计准则 *?"{T;4u~O  
accounting system                             会计系统 1*CWHs  
accounting treatment                                会计处理 S:\hcW6  
accuracy                                    准确性，精确性 1y;zPJ<ntm  
additional audit procedures                      追加审计程序 y]%,Y=%X  
addressee                                         收件人，收信人 %"^XxVJ*  
Administration of State-owned Assets  (the～)     国有资产管理局 ~l6Y <-!  
administrative laws and regulations                 行政法规 k4rBS  
adverse impact                                 不利影响，负面影响 A\.*+k/B  
adverse opinion                                反对意见 _q4m7C<  
advisory group                                  咨询组，顾问组 $ 3B?  
agency fee                                        代理费，代理费用 4,DsB'  
aggregate                                          总计，合计为…… 0M98y!A 5^  
alternation of document and record                 变造文件和记录 mhuaXbr  
alternative audit procedures                      替代审计程序，备选审计程序 !17Z\Ltqyj  
amend                                              修改，修订 rv%[?Ml  
amortisation                                      摊销 d vxEXy  
analytical capacity                             分析能力 ~`H<sJ?9  
analytical procedures                               分析性程序 :L0W"$  
annual financial statements                        年度会计报表，年度财务报表 W10fjMC}^  
appendix                                          附录，附表 D:EF@il  
applicable                                         适用的 H\bIO!vb  
applicable laws and regulations                 适用的法规 - S-1<xR  
application systems                                  应用系统 :/qO*&i,N  
apply consistently                              一贯地执行，一贯地实施 (=/;rJ`q  
appropriate                                       适当的，合适的； 4] 1a ^@?  
征用，挪用 ]l%.X7M9  
appropriate authorization                          适当的授权 FM[T
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appropriateness of audit evidence                    审计证据的适当性 s+- aHn  
approval                                    批准，核准 G'f"w5%qZv  
assertion                                    (会计报表上的)认定；确认 >cL2PN_y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %/zZ~WIf  
asset                                                 资产，财产 3wl>a#
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asset restructuring                             资产重组 |hoZ:  
assignment of duties                                 职责的划分 `1]9(xwhQ0  
assistant                                     助理，助理人员 V}-o):dI|  
associated company                                 联属公司，联营公司 -~f.>@Wb  
association                                        联合，结合；协会，社团 $:wM'&M  
assumption                                       假设，假定 q04Dj-2<  
at a given date                                         在某一特定时日 -+_&#twU  
attestation                                         鉴证，公证 ,eCXT=6  
attestation service                             鉴证服务 J}CK|}  
audit adjustment                                审计调整 W<o0Z OO  
audit areas                                        审计领域 m)}MkC-  
audit conclusion                                审计结论 DA~ELje^j  
audit effectiveness                             审计效果 I_7EfAqg(  
audit efficiency                                  审计效率 wP"|$HN  
audit engagement letter                      审计业务约定书 ?%Fk0E#>2  
audit evidence                                          审计证据 GR `ncI$z  
audit fee                                    审计费 ze)K-6SKH  
audit files                                          审计档案 RC%r7K f  
audit findings                                     审计中发现的事项 zX`RN)C  
audit implementation stage                        审计实施阶段 0+LloB  
audit mark                                        审计标识 / u6$M/Cf>  
audit materiality                                 审计重要性 J7o?h9  
audit method                                     审计方法 926oM77  
audit objective                                         审计目标，审计目的 Hc|U@G  
audit of financial statements                      会计报表审计，财务报表审计 [{$0E=&0  
audit opinion                                     审计意见 n^#LB*q  
audit period                                      被审计期间，被审计年度 faX#KRpfd  
audit plan                                          审计计划 U{(07GNm#  
audit planning                                    编制审计计划，制定审计计划，审计计划 !@k@7~i  
audit planning stage                                  审计计划阶段 YU(*kC8   
audit procedure                                审计程序 P^W47 SO  
audit programme                               审计程序表，具体审计计划 c F]3gM  
audit report                                       审计报告 d.oFlT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :PkZ(WZ9  
audit report with a qualified opinion                 有保留意见的审计报告 %;$Y|RbmqE  
audit report with an adverse opinion                否定意见的审计报告 |Eu~=J7@  
audit report with dual dates                      双重日期审计报告 3 ?~+5DU  
audit reporting stage                                 审计报告阶段 :j4 [_9\  
audit responsibility                                   审计责任 p5VSSvV\K  
audit results                                      审计结果 e 8<nPt`C  
audit risk                                          审计风险 uf]$@6)  
audit sampling                                          审计抽样 [)vwg`]  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~1sl.8tF  
audit strategies                                  审计策略 cLC7U?-  
audit summary                                         审计总结，审计小结 e}AJxBE  
audit team                                         审计小组 UROi.976D  
audit test                                    审计测试 U-<"i6mg?  
audit trail                                          审计轨迹 #) }bUNc'  
audit work                                        审计工作 1:UC\WW  
audit working paper                                 审计工作底稿 F:GKnbY  
audited financial statement                        审计会计报表，已审计财务报表 @A'1D@f#  
Auditing Guidelines (the～)                      审计规范指南 w8I&:"^7<  
auditing standards                             审计准则 5zna?(#}  
audit-oriented working paper                          (审计)业务类工作底稿 :9#{p^:o  
authorisation                                     授权 gi@ji-10  
authorisation of transaction                       交易的授权 iDc|9"|Tf3  
availability                                         可获得性  WPKTX,k  
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balance                                      余额；差额；平衡 $OoN/^
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balance sheet                                    资产负债表 tN> B$sv  
bank                                                 银行 6'!{0 5=m  
bank account                                    银行账户，银行户头 G>>u#>0  
bank statement                                 银行对账单 }h h^U^ia  
barter transaction                              易货交易，以物换物交易 _rdj,F8  
basis of audit                                    审计依据 8lSn*;S,  
basis of preparation                                (会计报表的)编制基础 ]GKx[F{)  
book of account                               账目，账簿 ~c$ts&Cl  
borrowing                                         借款，贷款，借债 [j U  
branch                                              分支，分支机构，分店 #gJ~ {tA:  
brought forward                                (账户余额等的)承上年，承上期，承上页 wD^do  
budget                                              预算 #(g+jb0E  
building                                      建筑物；大楼 bMOM`At>z  
business conditions                                  业务情况，经营情况 ]Ja8i%LjOG  
business licence                               (企业等的)营业执照 QF/u^|f  
business relation                                业务关系 1y-lZ}s_  
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