[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 &T2qi'  
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审计词汇英汉对照 'Z82+uU%  
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ability to continue as a going concern               持续经营能力 <= Aqi91  
acceptability                                     可接受性，可接受程度 I_ 3{i`g  
acceptable level of detection risk                     检查风险的可接受水平 1rGi"kdf  
acceptance of engagement                       接受委托 SnFAv7_  
accepting the engagement for the first time              首次接受委托 <0!)}O  
access to asset                                         对资产的接触 _ m<@ou7  
according to                                     根据，依据，依照 xn,I<dL39  
account balance                                账户余额 xY$@^(Q\  
account for                                       对……进行会计处理，核算；解释 R~H+.Vh  
accounting                                        会计，会计学 /Q\|u:oO,  
accounting advisory serve                        会计咨询服务 dO|n[/qL0  
accounting firm                                 会计师事务所 n2;Vrs,<1&  
accounting information                      会计信息，会计资料 BZ}_  
accounting period                             会计期间 !B:wzb_  
accounting policies                                   会计政策 tq&CJvJ4  
accounting professional bodies                 会计职业组织，会计职业团体 Zg/ ],/`  
accounting records                                   会计记录 8rpr10;U  
accounting responsibility                           会计责任
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accounting service                             会计服务 5%;=(Oig  
accounting standards                                会计准则 |7@@~|A  
Accounting Standards for Business Enterprises       企业会计准则 @@} ]qT*  
accounting system                             会计系统 <g'0q*qE  
accounting treatment                                会计处理 `|f1^C^  
accuracy                                    准确性，精确性 -Ta| qQa  
additional audit procedures                      追加审计程序 -PLh|  
addressee                                         收件人，收信人 k btQ  
Administration of State-owned Assets  (the～)     国有资产管理局 Pe)SugCs  
administrative laws and regulations                 行政法规 jzAXC^FS  
adverse impact                                 不利影响，负面影响 KAR **Mp+  
adverse opinion                                反对意见 /{FS
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advisory group                                  咨询组，顾问组 9MUg/  
agency fee                                        代理费，代理费用 /\d@AB^5I  
aggregate                                          总计，合计为…… w*krPaT3  
alternation of document and record                 变造文件和记录 -i*]Sgese  
alternative audit procedures                      替代审计程序，备选审计程序 `i{p6-U3  
amend                                              修改，修订 u?lbC9}$  
amortisation                                      摊销 !G~`5?CvE  
analytical capacity                             分析能力 7Kn}KO!Y8  
analytical procedures                               分析性程序 @JU Xp  
annual financial statements                        年度会计报表，年度财务报表 JE ''Th}  
appendix                                          附录，附表 Twq,6X-  
applicable                                         适用的 #?klVK&e/  
applicable laws and regulations                 适用的法规 l }WvO]  
application systems                                  应用系统 -AZ\u\xCB  
apply consistently                              一贯地执行，一贯地实施 rYPj3!#  
appropriate                                       适当的，合适的； ;kR+jC(  
征用，挪用 O2N~&<^  
appropriate authorization                          适当的授权 {I]>!V0j!  
appropriateness of audit evidence                    审计证据的适当性 VX]Ud\(  
approval                                    批准，核准 N.dcQQ_iS  
assertion                                    (会计报表上的)认定；确认 [J + 5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;>r E+k%_  
asset                                                 资产，财产 33OkYC%
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asset restructuring                             资产重组 $_Q]3"U  
assignment of duties                                 职责的划分 3%YDsd vQx  
assistant                                     助理，助理人员 ^C70b)68  
associated company                                 联属公司，联营公司 =H/
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association                                        联合，结合；协会，社团 HL~DIC%  
assumption                                       假设，假定 ^17i98w  
at a given date                                         在某一特定时日 u -A_l<K
 
attestation                                         鉴证，公证 Bnh*;J0  
attestation service                             鉴证服务 Q+; N(\  
audit adjustment                                审计调整 &2,^CG  
audit areas                                        审计领域 |^C3 5 6M>  
audit conclusion                                审计结论 Mc/= Fs  
audit effectiveness                             审计效果 ,| ~Pa  
audit efficiency                                  审计效率  7;$[s6$  
audit engagement letter                      审计业务约定书 V*H7m'za  
audit evidence                                          审计证据 g ![?P"i^t  
audit fee                                    审计费 m\@q2 l-  
audit files                                          审计档案 ~vB
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audit findings                                     审计中发现的事项 ,QPo%{:p  
audit implementation stage                        审计实施阶段 Z!*k0<Z  
audit mark                                        审计标识 I;+>@Cn(g<  
audit materiality                                 审计重要性 k@^T<Ci  
audit method                                     审计方法 g4}K6)@  
audit objective                                         审计目标，审计目的 ; ~#uH7k  
audit of financial statements                      会计报表审计，财务报表审计 =PIarUJ  
audit opinion                                     审计意见 b{a\j
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audit period                                      被审计期间，被审计年度 A75z/O{  
audit plan                                          审计计划 ie}?}s  
audit planning                                    编制审计计划，制定审计计划，审计计划 H'%#71  
audit planning stage                                  审计计划阶段 {) PgN  
audit procedure                                审计程序 XU6SYC"t%~  
audit programme                               审计程序表，具体审计计划 8]&\FA8  
audit report                                       审计报告 g
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 tb;u%{S  
audit report with a qualified opinion                 有保留意见的审计报告 A?"/ >LM  
audit report with an adverse opinion                否定意见的审计报告 M sQ=1  
audit report with dual dates                      双重日期审计报告 >(C5&3^  
audit reporting stage                                 审计报告阶段 ->`R[k  
audit responsibility                                   审计责任 AQTV1f_  
audit results                                      审计结果 e,Sxu[2  
audit risk                                          审计风险 Y{OnW98  
audit sampling                                          审计抽样 HiSNEp$-4$  
audit sampling techniques                         审计抽样方法，审计抽样技术 N7- LgP  
audit strategies                                  审计策略 mO&zE;/[  
audit summary                                         审计总结，审计小结 `2,F!kCt  
audit team                                         审计小组 lN'b"N  
audit test                                    审计测试 %s ">:  
audit trail                                          审计轨迹 fF.sT7Az+  
audit work                                        审计工作 `ZGKM>q`  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 /-&2>4I  
Auditing Guidelines (the～)                      审计规范指南 bFsJqA.A  
auditing standards                             审计准则 !'*1;OQ  
audit-oriented working paper                          (审计)业务类工作底稿 V-x/lo]Co  
authorisation                                     授权 iyP0;$  
authorisation of transaction                       交易的授权 U(5Yg  
availability                                         可获得性 %a|m[6+O  
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balance                                      余额；差额；平衡 /7igPNhx  
balance sheet                                    资产负债表 O6
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bank                                                 银行 >r.W \  
bank account                                    银行账户，银行户头 hE;BT>_dn  
bank statement                                 银行对账单 \ -CL}Z}S  
barter transaction                              易货交易，以物换物交易 u1ahAk7  
basis of audit                                    审计依据 4nKlW_{,  
basis of preparation                                (会计报表的)编制基础 Xp0S  
book of account                               账目，账簿 (lt{$0   
borrowing                                         借款，贷款，借债 z4 KKt&  
branch                                              分支，分支机构，分店 ztp2 j%'  
brought forward                                (账户余额等的)承上年，承上期，承上页   
budget                                              预算 ;!3: 3;  
building                                      建筑物；大楼 =
xSf-\F  
business conditions                                  业务情况，经营情况 Wk!<P" nHd  
business licence                               (企业等的)营业执照 |fgh ryI,  
business relation                                业务关系 GE!p  
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