[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 qHheF%[\5  
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审计词汇英汉对照 v2r|)c,h
 
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ability to continue as a going concern               持续经营能力 gB%"J
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acceptability                                     可接受性，可接受程度 uF[*@N  
acceptable level of detection risk                     检查风险的可接受水平 p,f$9t4  
acceptance of engagement                       接受委托 <5Ll<0  
accepting the engagement for the first time              首次接受委托 I5QtPqB>  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 7K&Uu3m  
account balance                                账户余额 1=T;68B  
account for                                       对……进行会计处理，核算；解释 __+8wC  
accounting                                        会计，会计学 *:+ZEFMq  
accounting advisory serve                        会计咨询服务 K} T=j+  
accounting firm                                 会计师事务所 ,cS_687o  
accounting information                      会计信息，会计资料 bLGC  
accounting period                             会计期间 wKpb%3  
accounting policies                                   会计政策 RX_f[  
accounting professional bodies                 会计职业组织，会计职业团体 G=Lg5`3;,  
accounting records                                   会计记录 \1#]qs -  
accounting responsibility                           会计责任 |c2sJyj*  
accounting service                             会计服务 _OJfd  
accounting standards                                会计准则 Qc!3y>Y=_  
Accounting Standards for Business Enterprises       企业会计准则 $0OOH4  
accounting system                             会计系统 jAcKSx$}y"  
accounting treatment                                会计处理 R i,_x  
accuracy                                    准确性，精确性 `'5vkO>  
additional audit procedures                      追加审计程序 q$b4S4Z7  
addressee                                         收件人，收信人 \ q
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Administration of State-owned Assets  (the～)     国有资产管理局 EbX!;z  
administrative laws and regulations                 行政法规 @PLJ)RL  
adverse impact                                 不利影响，负面影响 WI*CuJU<zJ  
adverse opinion                                反对意见 Q
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advisory group                                  咨询组，顾问组 0s{7=Ef  
agency fee                                        代理费，代理费用 ;/pI@Ck  
aggregate                                          总计，合计为…… <}'=@a  
alternation of document and record                 变造文件和记录 (C uM*-  
alternative audit procedures                      替代审计程序，备选审计程序 ]9_}S  
amend                                              修改，修订 mN.[bz  
amortisation                                      摊销 An`*![  
analytical capacity                             分析能力 4{vEW(  
analytical procedures                               分析性程序 f52P1V]  
annual financial statements                        年度会计报表，年度财务报表 E y9rH_  
appendix                                          附录，附表 6ce-92n  
applicable                                         适用的 UU[z\^w| E  
applicable laws and regulations                 适用的法规 34"PtWbV>  
application systems                                  应用系统 yH43Yo#Rk  
apply consistently                              一贯地执行，一贯地实施 l\Ww^   
appropriate                                       适当的，合适的； _emW#*V  
征用，挪用 %I!2dXNFRF  
appropriate authorization                          适当的授权 KZcmNli&A  
appropriateness of audit evidence                    审计证据的适当性 @OFx nF`
 
approval                                    批准，核准 P zM yUv  
assertion                                    (会计报表上的)认定；确认 RjgJIVm(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3iX\):4  
asset                                                 资产，财产 |6^%_kO!|  
asset restructuring                             资产重组 Wi
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assignment of duties                                 职责的划分 #pK" ^O*!  
assistant                                     助理，助理人员 "lt5gu!`u  
associated company                                 联属公司，联营公司 GP %hf{  
association                                        联合，结合；协会，社团 gJ9"$fIPc  
assumption                                       假设，假定 (dQ=i  
at a given date                                         在某一特定时日 q{B?j%.o  
attestation                                         鉴证，公证 < FO=PM  
attestation service                             鉴证服务 nSBhz  
audit adjustment                                审计调整 |</)6r  
audit areas                                        审计领域 i`+bSg  
audit conclusion                                审计结论 f^"pZS  
audit effectiveness                             审计效果 WK7?~R%rq  
audit efficiency                                  审计效率 |S|'o*u  
audit engagement letter                      审计业务约定书 N#-pl:J(  
audit evidence                                          审计证据 rMZuiRz*  
audit fee                                    审计费 kcg\f@d$  
audit files                                          审计档案 tk=S4/VWv  
audit findings                                     审计中发现的事项 rcMf1\  
audit implementation stage                        审计实施阶段 5E~^-
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audit mark                                        审计标识 G-RDQ  
audit materiality                                 审计重要性 -MTYtw(  
audit method                                     审计方法 
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audit objective                                         审计目标，审计目的 ) < U9  
audit of financial statements                      会计报表审计，财务报表审计 <Up?w/9  
audit opinion                                     审计意见 NV9JMB{q  
audit period                                      被审计期间，被审计年度 6'@{ * u  
audit plan                                          审计计划 T{f$S  
audit planning                                    编制审计计划，制定审计计划，审计计划 BL_0@<1X  
audit planning stage                                  审计计划阶段 j4#uj[A  
audit procedure                                审计程序 'U`;4AN  
audit programme                               审计程序表，具体审计计划 dY~z6bT  
audit report                                       审计报告 gM=:80  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &{+0a[rN  
audit report with a qualified opinion                 有保留意见的审计报告 VHl1f7%@H  
audit report with an adverse opinion                否定意见的审计报告 xz5A[)N  
audit report with dual dates                      双重日期审计报告 r@Jy*2[-Jq  
audit reporting stage                                 审计报告阶段 w( XZSE  
audit responsibility                                   审计责任 +0UBP7kn  
audit results                                      审计结果 P#XV_2  
audit risk                                          审计风险 650qG$  
audit sampling                                          审计抽样 ^IIy>  
audit sampling techniques                         审计抽样方法，审计抽样技术 #eJ<fU6Da  
audit strategies                                  审计策略 ykPiZK  
audit summary                                         审计总结，审计小结 *0eU_*A^zO  
audit team                                         审计小组 u{\'/c7G  
audit test                                    审计测试 "2sk1  
audit trail                                          审计轨迹 $GGaR x  
audit work                                        审计工作 B,w ZI4oi*  
audit working paper                                 审计工作底稿 L*A-&9.p3  
audited financial statement                        审计会计报表，已审计财务报表 |b.xG_-s1  
Auditing Guidelines (the～)                      审计规范指南 M~|7gK.m1  
auditing standards                             审计准则 wB \`3u4  
audit-oriented working paper                          (审计)业务类工作底稿 (uDd_@a9t  
authorisation                                     授权 1hGj?L0m.  
authorisation of transaction                       交易的授权 X|eZpIA45  
availability                                         可获得性 5ct&fjmR_  
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balance                                      余额；差额；平衡 KAFR.h:p9  
balance sheet                                    资产负债表 Q-gVg%'7  
bank                                                 银行 @&WHX#  
bank account                                    银行账户，银行户头 [p`5$\e  
bank statement                                 银行对账单 \P?X`]NwnO  
barter transaction                              易货交易，以物换物交易 (A6~mi r!  
basis of audit                                    审计依据 /kkUEo+  
basis of preparation                                (会计报表的)编制基础 [{BY$"b#:  
book of account                               账目，账簿 N~mr@rXC  
borrowing                                         借款，贷款，借债 X V;j6g  
branch                                              分支，分支机构，分店 ^9q#,6  
brought forward                                (账户余额等的)承上年，承上期，承上页 Hy[: _E  
budget                                              预算 ZqVbNIY  
building                                      建筑物；大楼 ^sLx3a  
business conditions                                  业务情况，经营情况 :Q3p P"H,}  
business licence                               (企业等的)营业执照 BU/A\4xQ,Y  
business relation                                业务关系 g)#{<#*2  
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