[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 loR,f&80=O  
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审计词汇英汉对照 VKtZyhK"h  
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ability to continue as a going concern               持续经营能力 n72+X  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 y<0RgG1 qp  
acceptance of engagement                       接受委托 fvH4<c5x  
accepting the engagement for the first time              首次接受委托 %+F%C=GqI  
access to asset                                         对资产的接触 @5tW*:s  
according to                                     根据，依据，依照 B*c@w~E  
account balance                                账户余额 w15QqhlK  
account for                                       对……进行会计处理，核算；解释 -
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accounting                                        会计，会计学 k&dLg5O  
accounting advisory serve                        会计咨询服务 K|
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accounting firm                                 会计师事务所 ("!P_Q#  
accounting information                      会计信息，会计资料 E{B8+T:3  
accounting period                             会计期间 ]A%S&q  
accounting policies                                   会计政策 uNoP8U%*  
accounting professional bodies                 会计职业组织，会计职业团体 *41 2)zEy  
accounting records                                   会计记录 90rY:!e  
accounting responsibility                           会计责任 TTQ(\l4   
accounting service                             会计服务 ~bsL W:.'  
accounting standards                                会计准则 /'<Qk'
  
Accounting Standards for Business Enterprises       企业会计准则 Zy+EI x  
accounting system                             会计系统 :3 h'Hr  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 3Y6W)$Q  
additional audit procedures                      追加审计程序 Ak=|wY{  
addressee                                         收件人，收信人 G0^,@jF?b  
Administration of State-owned Assets  (the～)     国有资产管理局 +@5@`"Jry  
administrative laws and regulations                 行政法规 PS
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adverse impact                                 不利影响，负面影响 }(-2a*Z;Y  
adverse opinion                                反对意见 +[C><uP  
advisory group                                  咨询组，顾问组 +ia N[F$  
agency fee                                        代理费，代理费用 k'b'Ay(<  
aggregate                                          总计，合计为…… -q6d&D'B+  
alternation of document and record                 变造文件和记录 2z+-vT%  
alternative audit procedures                      替代审计程序，备选审计程序 AhauNS^"{R  
amend                                              修改，修订 S1&Df%Ra  
amortisation                                      摊销 ^PrG5|,s  
analytical capacity                             分析能力 YVT\@+
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analytical procedures                               分析性程序 y%NZ(Y,v  
annual financial statements                        年度会计报表，年度财务报表 z pV+W-j]  
appendix                                          附录，附表 _4lhwKYU  
applicable                                         适用的 "(cMCBVYdA  
applicable laws and regulations                 适用的法规 n `Ry!  
application systems                                  应用系统 zhW.0:9 CR  
apply consistently                              一贯地执行，一贯地实施 !{c"C  
appropriate                                       适当的，合适的； J*}Qnl+  
征用，挪用 oe,37xa4  
appropriate authorization                          适当的授权 g]a5%8*{  
appropriateness of audit evidence                    审计证据的适当性 Q/u1$&1  
approval                                    批准，核准 8*\PWl  
assertion                                    (会计报表上的)认定；确认 %`b %TH^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !^m,v19Ds<  
asset                                                 资产，财产 +w(>UBy-  
asset restructuring                             资产重组 |o0?u:  
assignment of duties                                 职责的划分 W^sH|2g  
assistant                                     助理，助理人员 U|!L{+F  
associated company                                 联属公司，联营公司 \ &#pJB BG  
association                                        联合，结合；协会，社团 W2-1oS~ma  
assumption                                       假设，假定 SIr^\iiOB  
at a given date                                         在某一特定时日 `Ir{ax&H.e  
attestation                                         鉴证，公证 8<X,6  
attestation service                             鉴证服务 w]Byl3}Gt  
audit adjustment                                审计调整 sn=_-uoU  
audit areas                                        审计领域 OEwKT7CX  
audit conclusion                                审计结论 !b:;O +[  
audit effectiveness                             审计效果 S{.G=O  
audit efficiency                                  审计效率 8/oO}SLF  
audit engagement letter                      审计业务约定书 gI5"\"T{  
audit evidence                                          审计证据 :^H#i:4  
audit fee                                    审计费 D @bnm s  
audit files                                          审计档案 [\ALT8vC?m  
audit findings                                     审计中发现的事项 NL7CeHs5  
audit implementation stage                        审计实施阶段 U5!T-o;3}  
audit mark                                        审计标识 NKJ+DD:
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audit materiality                                 审计重要性 oBqWIXM  
audit method                                     审计方法 lf?dTPrD  
audit objective                                         审计目标，审计目的 "P hP1;A9,  
audit of financial statements                      会计报表审计，财务报表审计 | y}iOI  
audit opinion                                     审计意见 $Lx2!Zy
 
audit period                                      被审计期间，被审计年度 m.0:
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audit plan                                          审计计划 Tu*"+*r>s  
audit planning                                    编制审计计划，制定审计计划，审计计划 hNWZ1r~_  
audit planning stage                                  审计计划阶段 y^xEZD1X6-  
audit procedure                                审计程序 R-\a3q  
audit programme                               审计程序表，具体审计计划 L%sskV(  
audit report                                       审计报告 XI"8d.VR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r'5~4'o$  
audit report with a qualified opinion                 有保留意见的审计报告 $T%~t@Cv1  
audit report with an adverse opinion                否定意见的审计报告 *W&}}iL  
audit report with dual dates                      双重日期审计报告 `of`uB  
audit reporting stage                                 审计报告阶段 G:k]tZ*`  
audit responsibility                                   审计责任 ~[H+,+XLY+  
audit results                                      审计结果 : #om6}  
audit risk                                          审计风险 ytk
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audit sampling                                          审计抽样 sH_5.+,`  
audit sampling techniques                         审计抽样方法，审计抽样技术 'Bc{N^  
audit strategies                                  审计策略 gZ b+m  
audit summary                                         审计总结，审计小结 n + R3  
audit team                                         审计小组 vC1D}=Fp  
audit test                                    审计测试 +^0Q~>=VD  
audit trail                                          审计轨迹  IA$)E  
audit work                                        审计工作 zUNWcv!& "  
audit working paper                                 审计工作底稿 kafRuO~$  
audited financial statement                        审计会计报表，已审计财务报表 % bpVK~z  
Auditing Guidelines (the～)                      审计规范指南 MfJ8+3@K  
auditing standards                             审计准则 g4"0:^/  
audit-oriented working paper                          (审计)业务类工作底稿 ,|u^-J@  
authorisation                                     授权 VP\'p1a  
authorisation of transaction                       交易的授权 q5D_bm7,3  
availability                                         可获得性 4x;vn8yh  
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balance                                      余额；差额；平衡 U|2*.''+Q
 
balance sheet                                    资产负债表 ,k=1'7d  
bank                                                 银行 rQ+2 -|#  
bank account                                    银行账户，银行户头 n>|7 k3  
bank statement                                 银行对账单 FK~FC:K  
barter transaction                              易货交易，以物换物交易 +dB/SC-^U  
basis of audit                                    审计依据 miCW(mbO8  
basis of preparation                                (会计报表的)编制基础 gs?=yNL  
book of account                               账目，账簿 iJH;OV;P  
borrowing                                         借款，贷款，借债 p(J,fus  
branch                                              分支，分支机构，分店 Uw:gJ
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brought forward                                (账户余额等的)承上年，承上期，承上页 1_Ag:>#X  
budget                                              预算 .NO
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building                                      建筑物；大楼 Ta0Ln  
business conditions                                  业务情况，经营情况 H/Wo~ $  
business licence                               (企业等的)营业执照 s2'] "wM  
business relation                                业务关系 Ait3KIJ9  
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