[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 o+'6`g'8  
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审计词汇英汉对照 k,*XG$2h  
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ability to continue as a going concern               持续经营能力 zDG b7S{  
acceptability                                     可接受性，可接受程度 2+XAX:YD  
acceptable level of detection risk                     检查风险的可接受水平 ygcm|PrS  
acceptance of engagement                       接受委托 ]f_p8?j"  
accepting the engagement for the first time              首次接受委托 yWSGi#)1  
access to asset                                         对资产的接触 @yYkti;4-  
according to                                     根据，依据，依照 !a\^Sk /  
account balance                                账户余额 ?J0y|  
account for                                       对……进行会计处理，核算；解释 Bzf^ivT3L  
accounting                                        会计，会计学 [ /r(__.  
accounting advisory serve                        会计咨询服务 ob]w;"  
accounting firm                                 会计师事务所 z$sT !QL~  
accounting information                      会计信息，会计资料 tw@X> G1 z  
accounting period                             会计期间 :
2`e(+Uz  
accounting policies                                   会计政策 SXh-A1t  
accounting professional bodies                 会计职业组织，会计职业团体 =3P)q"  
accounting records                                   会计记录 TWTb?HP  
accounting responsibility                           会计责任 ;uGv:$([g  
accounting service                             会计服务 R;LP:,)  
accounting standards                                会计准则 %cn<ych G  
Accounting Standards for Business Enterprises       企业会计准则 {qVZ NXDn  
accounting system                             会计系统 sI2^Qp@O1  
accounting treatment                                会计处理 AbM'3Mkz  
accuracy                                    准确性，精确性 vY3h3o  
additional audit procedures                      追加审计程序 5^Zg>I  
addressee                                         收件人，收信人 c+ie8Q!  
Administration of State-owned Assets  (the～)     国有资产管理局 .xkM.g4{~  
administrative laws and regulations                 行政法规 %BODkc Zh  
adverse impact                                 不利影响，负面影响 ca9X19NG  
adverse opinion                                反对意见 :`sUt1Fw.  
advisory group                                  咨询组，顾问组 -{vD:Il=6  
agency fee                                        代理费，代理费用 Y]a@j!  
aggregate                                          总计，合计为…… -Y8B~@]P?  
alternation of document and record                 变造文件和记录 ]:n,RO6  
alternative audit procedures                      替代审计程序，备选审计程序 7yQ4*UB  
amend                                              修改，修订 ]4e;RV-B  
amortisation                                      摊销 >\8+:oS^  
analytical capacity                             分析能力 zQ PQ  
analytical procedures                               分析性程序 1Y,Z %d  
annual financial statements                        年度会计报表，年度财务报表 eMzk3eOJ  
appendix                                          附录，附表 Ny#^&-K  
applicable                                         适用的 k5)om;.w  
applicable laws and regulations                 适用的法规 Zd+bx*rD  
application systems                                  应用系统 J}t%p(mb  
apply consistently                              一贯地执行，一贯地实施 [Rb+q=z#  
appropriate                                       适当的，合适的； &^nGtW%a 9  
征用，挪用 /wG2vE8e  
appropriate authorization                          适当的授权 =(^3}x  
appropriateness of audit evidence                    审计证据的适当性 L/[K"  
approval                                    批准，核准 O/
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assertion                                    (会计报表上的)认定；确认 G~m<;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;*J  
asset                                                 资产，财产 7HWmCaa[  
asset restructuring                             资产重组 F'Z,]b'st3  
assignment of duties                                 职责的划分 d;>QhoiL  
assistant                                     助理，助理人员 Bw.i}3UT6  
associated company                                 联属公司，联营公司 :6dxtl/{b:  
association                                        联合，结合；协会，社团 ?7A>+EY  
assumption                                       假设，假定 $cgcX  
at a given date                                         在某一特定时日 "N#Y gSr  
attestation                                         鉴证，公证 ^zr`;cJ+c  
attestation service                             鉴证服务 dr"1s-D4IQ  
audit adjustment                                审计调整 ~J]qP#C  
audit areas                                        审计领域 i/.6>4tE:  
audit conclusion                                审计结论 lquLT6]  
audit effectiveness                             审计效果 Dp:BU|
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audit efficiency                                  审计效率 PY'2h4IL  
audit engagement letter                      审计业务约定书 2<6UwF  
audit evidence                                          审计证据 TA\vZGJ('  
audit fee                                    审计费 Gm`8q}<I  
audit files                                          审计档案 (k P9hcV  
audit findings                                     审计中发现的事项 xD7]C|8o  
audit implementation stage                        审计实施阶段 +T+#q@  
audit mark                                        审计标识 OT v)  
audit materiality                                 审计重要性 JGZBL{8  
audit method                                     审计方法 n"8Yv~v*2j  
audit objective                                         审计目标，审计目的 io w"n$/  
audit of financial statements                      会计报表审计，财务报表审计 Ul#
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audit opinion                                     审计意见 $VR{q6[0S?  
audit period                                      被审计期间，被审计年度 >mkFV@`  
audit plan                                          审计计划 ,: ^u-b|  
audit planning                                    编制审计计划，制定审计计划，审计计划 {{1G`;|v9  
audit planning stage                                  审计计划阶段 G /W>S,(  
audit procedure                                审计程序 O0:q;<>z  
audit programme                               审计程序表，具体审计计划 CGFDqCNr-  
audit report                                       审计报告 `@%LzeGz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |[lKY+26:{  
audit report with a qualified opinion                 有保留意见的审计报告 kf9X$d6   
audit report with an adverse opinion                否定意见的审计报告 wM{s|Ay  
audit report with dual dates                      双重日期审计报告 
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audit reporting stage                                 审计报告阶段 bd`P0f?  
audit responsibility                                   审计责任 F[MFx^sT{  
audit results                                      审计结果 YZ7.1`8  
audit risk                                          审计风险 z!\*Y =
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audit sampling                                          审计抽样 v^PO|Z  
audit sampling techniques                         审计抽样方法，审计抽样技术 #z42C?V  
audit strategies                                  审计策略 a.Vuu)+Quw  
audit summary                                         审计总结，审计小结 <Z$J<]I  
audit team                                         审计小组 }a/Cro.~4  
audit test                                    审计测试 0`H# '/  
audit trail                                          审计轨迹 /@5YW"1  
audit work                                        审计工作 T{'RV0%   
audit working paper                                 审计工作底稿 ?
cZlN!  
audited financial statement                        审计会计报表，已审计财务报表 @nf
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Auditing Guidelines (the～)                      审计规范指南 [hsds\  
auditing standards                             审计准则 @|!z9Y*  
audit-oriented working paper                          (审计)业务类工作底稿 2qp#N%  
authorisation                                     授权 6B -16  
authorisation of transaction                       交易的授权 ?ubro0F:  
availability                                         可获得性 (sj,[  
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balance                                      余额；差额；平衡 .^.z2 e  
balance sheet                                    资产负债表 nFn5v'g  
bank                                                 银行 `X8F`5&U\f  
bank account                                    银行账户，银行户头 w =KPT''!  
bank statement                                 银行对账单 K^[?O{x^B  
barter transaction                              易货交易，以物换物交易 adw2x pj  
basis of audit                                    审计依据 05[SC}MCA  
basis of preparation                                (会计报表的)编制基础 11lsf/IP  
book of account                               账目，账簿 Dh*n!7lD`  
borrowing                                         借款，贷款，借债 v0y(58Rz.  
branch                                              分支，分支机构，分店 T0 {Lq:  
brought forward                                (账户余额等的)承上年，承上期，承上页 +|rj4j)L&'  
budget                                              预算 |hQ;l|SWg  
building                                      建筑物；大楼 @|r{;'  
business conditions                                  业务情况，经营情况 Mp]rU
PK  
business licence                               (企业等的)营业执照 F!do~Z  
business relation                                业务关系 "5 A!jq  
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