[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 <0&*9ZeD  
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审计词汇英汉对照 M`!H"R7  
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ability to continue as a going concern               持续经营能力 g7`LEF <A  
acceptability                                     可接受性，可接受程度 '8H
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acceptable level of detection risk                     检查风险的可接受水平 m@v\(rT.  
acceptance of engagement                       接受委托 k"zv~`i'  
accepting the engagement for the first time              首次接受委托 c9u`!'g`i  
access to asset                                         对资产的接触 | rtD.,m   
according to                                     根据，依据，依照 c9 _rmz8  
account balance                                账户余额 k2tF}  
account for                                       对……进行会计处理，核算；解释 :KP@RZm  
accounting                                        会计，会计学 6}Ci>_i4#  
accounting advisory serve                        会计咨询服务 ,Uqs1#r  
accounting firm                                 会计师事务所 9-a0:bP  
accounting information                      会计信息，会计资料 oQVgyj.  
accounting period                             会计期间 WO>nIo5Y  
accounting policies                                   会计政策 ,j_i?Ff  
accounting professional bodies                 会计职业组织，会计职业团体 CXM
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accounting records                                   会计记录  {Gk1vcq  
accounting responsibility                           会计责任 {]@= ijjf  
accounting service                             会计服务 YZ8>OwQz2  
accounting standards                                会计准则 oY3;.;'bk  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 Flm%T-Dl  
accounting treatment                                会计处理 @:vwb\azVD  
accuracy                                    准确性，精确性 !PQ<04jA!  
additional audit procedures                      追加审计程序 +lcbi  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 -zeG1gr3  
administrative laws and regulations                 行政法规 vr6w^&[c^  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 Moza".fiN  
advisory group                                  咨询组，顾问组 []1C$.5DD  
agency fee                                        代理费，代理费用 V6X 0
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aggregate                                          总计，合计为…… I-(zaqp@  
alternation of document and record                 变造文件和记录 v^*K:#<Q!  
alternative audit procedures                      替代审计程序，备选审计程序 w;amZgD>  
amend                                              修改，修订 ItrDJ'  
amortisation                                      摊销 2uW; xfeY  
analytical capacity                             分析能力 u l>3B4  
analytical procedures                               分析性程序 d^ 8ZeC#  
annual financial statements                        年度会计报表，年度财务报表 j6 z^Tt12  
appendix                                          附录，附表 ZKTz ,  
applicable                                         适用的 E*K;H8}s  
applicable laws and regulations                 适用的法规 %l[( Iw  
application systems                                  应用系统 &n:.k}/P  
apply consistently                              一贯地执行，一贯地实施 >KhOz[Zg  
appropriate                                       适当的，合适的； `1fY)d^ZS  
征用，挪用 n;Vs_u/Nx  
appropriate authorization                          适当的授权 fr6fj  
appropriateness of audit evidence                    审计证据的适当性 ;[OH(
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approval                                    批准，核准 I1M%J@Cz  
assertion                                    (会计报表上的)认定；确认 B W*rIn<?G  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4vB<fPN  
asset                                                 资产，财产 7;wd( 8  
asset restructuring                             资产重组 U$z-e/  
assignment of duties                                 职责的划分 #.)0xfGW)n  
assistant                                     助理，助理人员 je=a/Y=%U{  
associated company                                 联属公司，联营公司 KB(8f*  
association                                        联合，结合；协会，社团 y}ev ,j  
assumption                                       假设，假定 >U27];}y  
at a given date                                         在某一特定时日 y _k l:Ssa  
attestation                                         鉴证，公证 $B5aje}i  
attestation service                             鉴证服务 \"OG6G_>$  
audit adjustment                                审计调整 n9ej7
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audit areas                                        审计领域 ]jp6k<KF  
audit conclusion                                审计结论 I :1C8*/  
audit effectiveness                             审计效果 1^JS Dd  
audit efficiency                                  审计效率 .Vvx
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audit engagement letter                      审计业务约定书 Ean5b>\  
audit evidence                                          审计证据 ],Do6 @M-  
audit fee                                    审计费 ope^~+c~\  
audit files                                          审计档案 Z o(rTCZX  
audit findings                                     审计中发现的事项 z5*'{t)  
audit implementation stage                        审计实施阶段 K`fuf=  
audit mark                                        审计标识 M&9+6e'-F  
audit materiality                                 审计重要性 =^,m` _1  
audit method                                     审计方法 Si;H0uPO  
audit objective                                         审计目标，审计目的 E""bTz@  
audit of financial statements                      会计报表审计，财务报表审计 VQOezQs\  
audit opinion                                     审计意见 '3^'B03  
audit period                                      被审计期间，被审计年度 `1IgzKL9  
audit plan                                          审计计划 ^9:Z7 >Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 [2M'PT3  
audit planning stage                                  审计计划阶段 "b3"TPfK  
audit procedure                                审计程序 d)Y}>@:W  
audit programme                               审计程序表，具体审计计划 tJ$_lk ~6q  
audit report                                       审计报告 &E5g3 lf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,UF_`|  
audit report with a qualified opinion                 有保留意见的审计报告 ZyFjFHe+  
audit report with an adverse opinion                否定意见的审计报告 @*KZ}i@._  
audit report with dual dates                      双重日期审计报告 R%[ c;i  
audit reporting stage                                 审计报告阶段 ,/|T-Ka
 
audit responsibility                                   审计责任 suDQ~
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audit results                                      审计结果 hf&9uHN%7m  
audit risk                                          审计风险 ml }{|Yz  
audit sampling                                          审计抽样 z9Rp`z&`E  
audit sampling techniques                         审计抽样方法，审计抽样技术 L`TRJ.GaJ  
audit strategies                                  审计策略 q9s=~d7  
audit summary                                         审计总结，审计小结 G2: agqL/  
audit team                                         审计小组 NyNXP_8  
audit test                                    审计测试 %:* YO;dw'  
audit trail                                          审计轨迹 >(t6.=  
audit work                                        审计工作 or}[h09qA  
audit working paper                                 审计工作底稿 L$M9w  
audited financial statement                        审计会计报表，已审计财务报表 =]0&i]z[.  
Auditing Guidelines (the～)                      审计规范指南 /hyN;.hpOO  
auditing standards                             审计准则 nUOz\y  
audit-oriented working paper                          (审计)业务类工作底稿 X UuN )i  
authorisation                                     授权 X$W~mQma6  
authorisation of transaction                       交易的授权 Yr[\|$H5  
availability                                         可获得性 >}6%#CAf  
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balance                                      余额；差额；平衡 ~2-1 j  
balance sheet                                    资产负债表 nZYBE030  
bank                                                 银行 t
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bank account                                    银行账户，银行户头 }:)&u|d_  
bank statement                                 银行对账单 Qq|57X)P*  
barter transaction                              易货交易，以物换物交易 k~nBiV  
basis of audit                                    审计依据 ]~3V}z,T*  
basis of preparation                                (会计报表的)编制基础 `3&v6  
book of account                               账目，账簿 =Jb>x#Y  
borrowing                                         借款，贷款，借债 *(DV\.l`  
branch                                              分支，分支机构，分店 hkQ"OsU  
brought forward                                (账户余额等的)承上年，承上期，承上页 Wvf ^N(  
budget                                              预算 Ta\tYZj$  
building                                      建筑物；大楼 z-)O9PV  
business conditions                                  业务情况，经营情况 SO0PF|{\r  
business licence                               (企业等的)营业执照 g]0_5?i  
business relation                                业务关系 3)ywX&4"L  
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