[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 ^?VQ$o2  
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审计词汇英汉对照 oFWb.t9<  
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ability to continue as a going concern               持续经营能力 |3'  
acceptability                                     可接受性，可接受程度 n qyD>>  
acceptable level of detection risk                     检查风险的可接受水平 , QcS[9$  
acceptance of engagement                       接受委托 32YbBGDN!f  
accepting the engagement for the first time              首次接受委托 Tlw'05\{J  
access to asset                                         对资产的接触 L.HeBeO  
according to                                     根据，依据，依照 wh8';LZ>R  
account balance                                账户余额  b7 QE  
account for                                       对……进行会计处理，核算；解释 O(T5  
accounting                                        会计，会计学 n3a.)tcC  
accounting advisory serve                        会计咨询服务 {~U3|_"[pX  
accounting firm                                 会计师事务所 xLW$>;kI  
accounting information                      会计信息，会计资料 yajdRU  
accounting period                             会计期间 3Z b]@n  
accounting policies                                   会计政策 [8iY0m_Qe  
accounting professional bodies                 会计职业组织，会计职业团体 XnyN*}8  
accounting records                                   会计记录 [;u#79aE
 
accounting responsibility                           会计责任 %k!CjW3  
accounting service                             会计服务 n= .P46|  
accounting standards                                会计准则 3 z8i0  
Accounting Standards for Business Enterprises       企业会计准则 ^#Ii=K-[^  
accounting system                             会计系统 gQn%RPMh  
accounting treatment                                会计处理 1$>+rW{a  
accuracy                                    准确性，精确性 YZol4q|ic  
additional audit procedures                      追加审计程序 |6E_N5~  
addressee                                         收件人，收信人 {X!OK3e  
Administration of State-owned Assets  (the～)     国有资产管理局 E/zf9\  
administrative laws and regulations                 行政法规 ~non_pJ  
adverse impact                                 不利影响，负面影响 :7v'[b  
adverse opinion                                反对意见 Met]|&  
advisory group                                  咨询组，顾问组 >+2&7u  
agency fee                                        代理费，代理费用 $YSXE :  
aggregate                                          总计，合计为…… AC, RS7  
alternation of document and record                 变造文件和记录 }%|ewy9|CW  
alternative audit procedures                      替代审计程序，备选审计程序 GcBqe=/B!  
amend                                              修改，修订 s4|\cY`b-  
amortisation                                      摊销 X6HaC+P  
analytical capacity                             分析能力 2JfSi2T  
analytical procedures                               分析性程序 !}&|a~U@`k  
annual financial statements                        年度会计报表，年度财务报表 }HgG<.H>  
appendix                                          附录，附表 M+/G>U  
applicable                                         适用的 QNNURf\[(  
applicable laws and regulations                 适用的法规 Lljn\5!r<  
application systems                                  应用系统 ] ,|,/~  
apply consistently                              一贯地执行，一贯地实施 qRt!kWW  
appropriate                                       适当的，合适的； +jLy>=u  
征用，挪用 oZ'a}kF  
appropriate authorization                          适当的授权 #HUn~r  
appropriateness of audit evidence                    审计证据的适当性 5ya9VZ5#  
approval                                    批准，核准 KkJqqO"EL  
assertion                                    (会计报表上的)认定；确认 rAenxZ,tF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~7]V^tG  
asset                                                 资产，财产 &2tfj(ms  
asset restructuring                             资产重组 =nEP:7~{  
assignment of duties                                 职责的划分 g)X3:=['  
assistant                                     助理，助理人员 {EgSjxfmw  
associated company                                 联属公司，联营公司 i ^s Vy  
association                                        联合，结合；协会，社团 &uq.k{<p\  
assumption                                       假设，假定 (@?mm  
at a given date                                         在某一特定时日 - x  
attestation                                         鉴证，公证 }%wd1`l7  
attestation service                             鉴证服务 zm_8a!.  
audit adjustment                                审计调整 yM_/_V|G  
audit areas                                        审计领域 ,B
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audit conclusion                                审计结论 SDnl^a  
audit effectiveness                             审计效果 3c<aI=$^
 
audit efficiency                                  审计效率 LF dvz0  
audit engagement letter                      审计业务约定书 n$iX6Cd  
audit evidence                                          审计证据 GP};~  
audit fee                                    审计费 #ArrQeO 5_  
audit files                                          审计档案 zoq;3a5cqB  
audit findings                                     审计中发现的事项 n:@!vV   
audit implementation stage                        审计实施阶段 r.C6` a  
audit mark                                        审计标识 \6b~$\ ~B  
audit materiality                                 审计重要性 ^m\o(R  
audit method                                     审计方法 ,.,8-
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audit objective                                         审计目标，审计目的 _7c3=f83  
audit of financial statements                      会计报表审计，财务报表审计 .;? Bni  
audit opinion                                     审计意见 sy&[Q{,4  
audit period                                      被审计期间，被审计年度 +f3Rzx]  
audit plan                                          审计计划 _4S^'FDo   
audit planning                                    编制审计计划，制定审计计划，审计计划 :'%6
  
audit planning stage                                  审计计划阶段 G%W9?4_K  
audit procedure                                审计程序 }lZEdF9GhG  
audit programme                               审计程序表，具体审计计划 ",#.?vT`  
audit report                                       审计报告 9CDei~   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oi #B7  
audit report with a qualified opinion                 有保留意见的审计报告 `4"8@>D  
audit report with an adverse opinion                否定意见的审计报告 \:vF FK4a  
audit report with dual dates                      双重日期审计报告 #6 M]tr  
audit reporting stage                                 审计报告阶段 ;UdM8+^/V]  
audit responsibility                                   审计责任 oF%m
  
audit results                                      审计结果 8_Oeui(i  
audit risk                                          审计风险 vq$6e*A  
audit sampling                                          审计抽样 qGinlE&\  
audit sampling techniques                         审计抽样方法，审计抽样技术 #:)'D?,  
audit strategies                                  审计策略 ]H1mj#EWU  
audit summary                                         审计总结，审计小结 CK_dEh2c  
audit team                                         审计小组  rj4@  
audit test                                    审计测试 E7uIur=g!  
audit trail                                          审计轨迹 <A3%182  
audit work                                        审计工作 4I4m4^  
audit working paper                                 审计工作底稿 =EJ&=t  
audited financial statement                        审计会计报表，已审计财务报表 )GB#"2  
Auditing Guidelines (the～)                      审计规范指南 2yN!yIPR  
auditing standards                             审计准则 $>rt0LOF  
audit-oriented working paper                          (审计)业务类工作底稿 }x'*3z
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authorisation                                     授权 -#\T  
authorisation of transaction                       交易的授权 >"W^|2
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availability                                         可获得性 )nm+_U  
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balance                                      余额；差额；平衡 q"d9C)Md  
balance sheet                                    资产负债表 LuS@Kf8N+  
bank                                                 银行 t{k:H4  
bank account                                    银行账户，银行户头 Fis!MMh.$  
bank statement                                 银行对账单 wE .H:q4&  
barter transaction                              易货交易，以物换物交易 h:Pfiw]  
basis of audit                                    审计依据 $|$@?H>K  
basis of preparation                                (会计报表的)编制基础 O&Y;/$w  
book of account                               账目，账簿 zIa={tU  
borrowing                                         借款，贷款，借债 KzHN|8$o  
branch                                              分支，分支机构，分店 Mh%{cLM  
brought forward                                (账户余额等的)承上年，承上期，承上页 v({O*OR  
budget                                              预算 bT:u|/I  
building                                      建筑物；大楼 (UkP AE  
business conditions                                  业务情况，经营情况 r)<A YX]J  
business licence                               (企业等的)营业执照 ?9 huuJs7  
business relation                                业务关系 Ww<Y]H$xZ<  
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