[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 iSr`fQw#  
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审计词汇英汉对照 )@bH"  
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ability to continue as a going concern               持续经营能力 qE`:b0FT  
acceptability                                     可接受性，可接受程度 |5~wwL@LW7  
acceptable level of detection risk                     检查风险的可接受水平 <H h5 u~  
acceptance of engagement                       接受委托 9R@abm,I  
accepting the engagement for the first time              首次接受委托 ,V33v<|wc  
access to asset                                         对资产的接触 Z?(4%U5z  
according to                                     根据，依据，依照 L)/6kt=  
account balance                                账户余额 x\`RW3 K  
account for                                       对……进行会计处理，核算；解释 q)?p$ \  
accounting                                        会计，会计学 w.
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accounting advisory serve                        会计咨询服务 w`j*W$82
  
accounting firm                                 会计师事务所 +#*&XX5A#?  
accounting information                      会计信息，会计资料 9eGCBVW:*  
accounting period                             会计期间 <+\k&W&Y|y  
accounting policies                                   会计政策 V9zywM  
accounting professional bodies                 会计职业组织，会计职业团体 r}R^<y@I  
accounting records                                   会计记录 DhWWN>I  
accounting responsibility                           会计责任 *f`s%&Y]s  
accounting service                             会计服务 i'!jx.  
accounting standards                                会计准则 }$|%/Y  
Accounting Standards for Business Enterprises       企业会计准则 Mr=}B6`  
accounting system                             会计系统 #.)xm(Ys  
accounting treatment                                会计处理 $-$5ta{s  
accuracy                                    准确性，精确性 (|<h^] y3  
additional audit procedures                      追加审计程序 &@4.;u  
addressee                                         收件人，收信人 {5QosC+o6Q  
Administration of State-owned Assets  (the～)     国有资产管理局 dd\bI_  
administrative laws and regulations                 行政法规 QT1:>k  
adverse impact                                 不利影响，负面影响 { r6]MS#l1  
adverse opinion                                反对意见 3`&VRF8  
advisory group                                  咨询组，顾问组 Y
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agency fee                                        代理费，代理费用 @[d#mz  
aggregate                                          总计，合计为…… N<aB)</  
alternation of document and record                 变造文件和记录 *|];f#^9  
alternative audit procedures                      替代审计程序，备选审计程序 X)Dqeb6  
amend                                              修改，修订 Mx/h?}u;  
amortisation                                      摊销 /B,B4JI)/  
analytical capacity                             分析能力 vIVw'Z(g}  
analytical procedures                               分析性程序 m x3}m?W
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annual financial statements                        年度会计报表，年度财务报表 =MTj4VXh"  
appendix                                          附录，附表 _YH<YOrMh  
applicable                                         适用的 20rN,@2<  
applicable laws and regulations                 适用的法规 <G\ <QV8W  
application systems                                  应用系统 >.J'L5 x$  
apply consistently                              一贯地执行，一贯地实施 |x d@M-ln  
appropriate                                       适当的，合适的； Az9X#h.vf  
征用，挪用 !~K=#"T  
appropriate authorization                          适当的授权 CV!;oB&  
appropriateness of audit evidence                    审计证据的适当性 /:#j?c  
approval                                    批准，核准 _Fy4DVCg  
assertion                                    (会计报表上的)认定；确认 _&W0e}4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q&u>7_, Du  
asset                                                 资产，财产 0=OD?48<  
asset restructuring                             资产重组 L"[IOV9S  
assignment of duties                                 职责的划分 R(: 4s  
assistant                                     助理，助理人员 D3%l4.h  
associated company                                 联属公司，联营公司 <^#P6  
association                                        联合，结合；协会，社团 #mgA/q?A  
assumption                                       假设，假定 4dW3'"R"L  
at a given date                                         在某一特定时日 YO)')&  
attestation                                         鉴证，公证 /K_ i8!y  
attestation service                             鉴证服务 3hc#FmLr2b  
audit adjustment                                审计调整 }US7Nw  
audit areas                                        审计领域 {B@*DQv  
audit conclusion                                审计结论 so}l#  
audit effectiveness                             审计效果 
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audit efficiency                                  审计效率 G3H#XK D  
audit engagement letter                      审计业务约定书 @(i*-u3Tq  
audit evidence                                          审计证据 4$%`Qh>yA  
audit fee                                    审计费 S\B5&W  
audit files                                          审计档案 q^u1z|'Z  
audit findings                                     审计中发现的事项 c
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audit implementation stage                        审计实施阶段 (tJ91SBl  
audit mark                                        审计标识 LPq2+:JpS  
audit materiality                                 审计重要性 kfVZ=`p}  
audit method                                     审计方法 4w@v#H@  
audit objective                                         审计目标，审计目的 +d=~LQ}*  
audit of financial statements                      会计报表审计，财务报表审计 :OHSxb>[  
audit opinion                                     审计意见 c+1vqbqHG  
audit period                                      被审计期间，被审计年度 ?^U c=  
audit plan                                          审计计划 ~Y% : 3  
audit planning                                    编制审计计划，制定审计计划，审计计划 *7\W=-  
audit planning stage                                  审计计划阶段 f](I.lm:  
audit procedure                                审计程序 YjFWC!Qj$  
audit programme                               审计程序表，具体审计计划 (%i!%{!]  
audit report                                       审计报告 >5c]
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 !2(.$}E  
audit report with a qualified opinion                 有保留意见的审计报告 3KtAK9PT  
audit report with an adverse opinion                否定意见的审计报告 CP +4k.)*O  
audit report with dual dates                      双重日期审计报告 %=BtOM_2  
audit reporting stage                                 审计报告阶段 QS\Uq(Ja\  
audit responsibility                                   审计责任 k}s+ca!B  
audit results                                      审计结果 vcM~i^24)  
audit risk                                          审计风险 \OA L Or  
audit sampling                                          审计抽样 _Fxe|"<^  
audit sampling techniques                         审计抽样方法，审计抽样技术 :cdQ (O.m  
audit strategies                                  审计策略 r@Nl2  
audit summary                                         审计总结，审计小结 wonYm27f  
audit team                                         审计小组 }PmTR4F!}  
audit test                                    审计测试 4i`S+`#  
audit trail                                          审计轨迹 2+Zti8  
audit work                                        审计工作 !xymoiArp  
audit working paper                                 审计工作底稿 ])=H
  
audited financial statement                        审计会计报表，已审计财务报表 OW#_ty_ul  
Auditing Guidelines (the～)                      审计规范指南 -O%[!&`  
auditing standards                             审计准则 RAwk7F3qn  
audit-oriented working paper                          (审计)业务类工作底稿 #fN/LO  
authorisation                                     授权 p+)C$2YK  
authorisation of transaction                       交易的授权 7IQqN&J  
availability                                         可获得性 )vQNiik#  
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balance                                      余额；差额；平衡 G:DSWW}  
balance sheet                                    资产负债表 o
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bank                                                 银行 m#;.yR  
bank account                                    银行账户，银行户头 T\fudmj&  
bank statement                                 银行对账单 P8IRH#ED  
barter transaction                              易货交易，以物换物交易 6&mWIk^VC  
basis of audit                                    审计依据 "*t6t4/Q  
basis of preparation                                (会计报表的)编制基础 Q K j1yG0i  
book of account                               账目，账簿 Lrlk*   
borrowing                                         借款，贷款，借债 \6i9q=  
branch                                              分支，分支机构，分店 {zu/tCq?  
brought forward                                (账户余额等的)承上年，承上期，承上页 GZS{
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budget                                              预算 [WYJrk.  
building                                      建筑物；大楼 ;AltNGcM  
business conditions                                  业务情况，经营情况 hwp/jO:7\  
business licence                               (企业等的)营业执照 WSS(Bm|B  
business relation                                业务关系 GRy4cb2  
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