[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 zw3I(_d[  
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审计词汇英汉对照 DcxT6[  
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ability to continue as a going concern               持续经营能力 &DW !$b  
acceptability                                     可接受性，可接受程度 ?<J~SF Tt  
acceptable level of detection risk                     检查风险的可接受水平 /%g@ ;  
acceptance of engagement                       接受委托 l(1.Ll  
accepting the engagement for the first time              首次接受委托 dsX"S;`v  
access to asset                                         对资产的接触 'z91aNG]  
according to                                     根据，依据，依照 O}C*weU  
account balance                                账户余额 @Ov}X]ELi  
account for                                       对……进行会计处理，核算；解释 :"y2u   
accounting                                        会计，会计学 6(7 56  
accounting advisory serve                        会计咨询服务 @ CM5e!  
accounting firm                                 会计师事务所 rX^uHq 8  
accounting information                      会计信息，会计资料 ]HWeVhG  
accounting period                             会计期间 mBL?2~M  
accounting policies                                   会计政策 q>+!Ete1p  
accounting professional bodies                 会计职业组织，会计职业团体 y:E$n!  
accounting records                                   会计记录 +/_XSo  
accounting responsibility                           会计责任 rrC\4#H[??  
accounting service                             会计服务 7Ws88Qs)  
accounting standards                                会计准则 e>_a (  
Accounting Standards for Business Enterprises       企业会计准则 ?0 cv  
accounting system                             会计系统 
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accounting treatment                                会计处理 # ,H!<X;SS  
accuracy                                    准确性，精确性 w.rcYywI  
additional audit procedures                      追加审计程序 bRggt6$z  
addressee                                         收件人，收信人 E\}A<r  
Administration of State-owned Assets  (the～)     国有资产管理局 sw9ri}oc  
administrative laws and regulations                 行政法规 fNda&  
adverse impact                                 不利影响，负面影响 pa^_D~  
adverse opinion                                反对意见 y.(<  
advisory group                                  咨询组，顾问组 X+{brvM<  
agency fee                                        代理费，代理费用 jjrE8[  
aggregate                                          总计，合计为…… aY4v'[  
alternation of document and record                 变造文件和记录 <0Y<9+g!  
alternative audit procedures                      替代审计程序，备选审计程序 sMLXn]m  
amend                                              修改，修订 vMY!Z1.*  
amortisation                                      摊销 M]%dFQ  
analytical capacity                             分析能力 ;mI^J=V3  
analytical procedures                               分析性程序  rPr]f;  
annual financial statements                        年度会计报表，年度财务报表 Pc?"H!Hkn  
appendix                                          附录，附表 [zl4"|_`  
applicable                                         适用的 Z molL0y  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 P];0,;nF  
apply consistently                              一贯地执行，一贯地实施 By9CliOy:  
appropriate                                       适当的，合适的； Ugo!  
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appropriate authorization                          适当的授权 ]>Dbta.27  
appropriateness of audit evidence                    审计证据的适当性 0i5S=
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approval                                    批准，核准 s-IM  
assertion                                    (会计报表上的)认定；确认 :W>PKW`^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2xUgM}e
 
asset                                                 资产，财产 Txl|F\nK`  
asset restructuring                             资产重组 1.N2!:&G|  
assignment of duties                                 职责的划分 ?x
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assistant                                     助理，助理人员 -cJ,rrN_9  
associated company                                 联属公司，联营公司 "Uf1;;b  
association                                        联合，结合；协会，社团 Qe!3ae`Z  
assumption                                       假设，假定 l['p^-I  
at a given date                                         在某一特定时日 HNc/p4z  
attestation                                         鉴证，公证 gB%"J
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attestation service                             鉴证服务 _PGd\>Ve  
audit adjustment                                审计调整 0nBDF79  
audit areas                                        审计领域 : Wtpg   
audit conclusion                                审计结论 I5QtPqB>  
audit effectiveness                             审计效果 '.N}oL<gP  
audit efficiency                                  审计效率 O> _ F   
audit engagement letter                      审计业务约定书 @@-TW`G7  
audit evidence                                          审计证据 LPs5L E[Pm  
audit fee                                    审计费 ~K5A$s2  
audit files                                          审计档案 $y.0h(  
audit findings                                     审计中发现的事项 KSS]%66Y  
audit implementation stage                        审计实施阶段 [+l
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audit mark                                        审计标识 raSga'uT;  
audit materiality                                 审计重要性 SmvMjZ+7Y  
audit method                                     审计方法 k;JDVRL  
audit objective                                         审计目标，审计目的 \ntUxPox.  
audit of financial statements                      会计报表审计，财务报表审计 3P>1-=  
audit opinion                                     审计意见 jAcKSx$}y"  
audit period                                      被审计期间，被审计年度 z
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audit plan                                          审计计划 8sBT&A6&j  
audit planning                                    编制审计计划，制定审计计划，审计计划 Sp?e!`|8  
audit planning stage                                  审计计划阶段 ;/pI@Ck  
audit procedure                                审计程序 KXl!VD,#`=  
audit programme                               审计程序表，具体审计计划 XHdhSFpm  
audit report                                       审计报告 mN.[bz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yZm= #.f  
audit report with a qualified opinion                 有保留意见的审计报告 >!lpI5'Z&  
audit report with an adverse opinion                否定意见的审计报告 XpkOCo02  
audit report with dual dates                      双重日期审计报告  <I2ENo5?  
audit reporting stage                                 审计报告阶段 %,<Ki]F  
audit responsibility                                   审计责任 '/X]96Ci7  
audit results                                      审计结果 qP&:9eL  
audit risk                                          审计风险 ~Mar  
audit sampling                                          审计抽样 Olh{<~Fv  
audit sampling techniques                         审计抽样方法，审计抽样技术 6rD]6#D  
audit strategies                                  审计策略 dS <*DP  
audit summary                                         审计总结，审计小结 Ya!%o> J%t  
audit team                                         审计小组 9iM%kY#)W  
audit test                                    审计测试 WcM\4q@  
audit trail                                          审计轨迹 H[OgnnM  
audit work                                        审计工作 E,K>V:P*  
audit working paper                                 审计工作底稿 Y6)o7t  
audited financial statement                        审计会计报表，已审计财务报表 YHu]\'Ff  
Auditing Guidelines (the～)                      审计规范指南 %y jD<2J;  
auditing standards                             审计准则 v@M^ukk'}  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 QX<x2U  
authorisation of transaction                       交易的授权 ~LOE^6C+~o  
availability                                         可获得性 UuF(n$B  
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balance                                      余额；差额；平衡 Ar,n=obG  
balance sheet                                    资产负债表 pWv1XTs@t:  
bank                                                 银行 /Yg&:@L  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 jf)l; \u  
barter transaction                              易货交易，以物换物交易 v*dw'i  
basis of audit                                    审计依据 to,\n"$~!  
basis of preparation                                (会计报表的)编制基础 pz)>y&_o  
book of account                               账目，账簿 ZE_  
borrowing                                         借款，贷款，借债 W-&V:S{ <  
branch                                              分支，分支机构，分店 XGC\6?L~  
brought forward                                (账户余额等的)承上年，承上期，承上页 !`Rh2g*o9  
budget                                              预算 = (F   
building                                      建筑物；大楼 E s5:S#  
business conditions                                  业务情况，经营情况 xZ9:9/Vg  
business licence                               (企业等的)营业执照 +&`W\?.~  
business relation                                业务关系 XZM3zlg*  
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