[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 qR9!DQc'  
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审计词汇英汉对照 6-f-/$B  
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ability to continue as a going concern               持续经营能力 PySFhb@  
acceptability                                     可接受性，可接受程度 QQ./!  
acceptable level of detection risk                     检查风险的可接受水平 {Hzj(c~S?  
acceptance of engagement                       接受委托 Zo}vV2  
accepting the engagement for the first time              首次接受委托 O-qpB;|  
access to asset                                         对资产的接触 @81N{tg-  
according to                                     根据，依据，依照 E*d UJ.>  
account balance                                账户余额 _tpOVw4I  
account for                                       对……进行会计处理，核算；解释 tiF-lq  
accounting                                        会计，会计学 Sgn<=8,6c  
accounting advisory serve                        会计咨询服务 .a9f)^  
accounting firm                                 会计师事务所 <AU0ir  
accounting information                      会计信息，会计资料 YZ6" s-  
accounting period                             会计期间 Pdk#"H-j  
accounting policies                                   会计政策 L`"V_ "Q#0  
accounting professional bodies                 会计职业组织，会计职业团体 P 4+}<5  
accounting records                                   会计记录 yBfX4aH:`  
accounting responsibility                           会计责任 $aHHXd}@t2  
accounting service                             会计服务 VI?kbqjo  
accounting standards                                会计准则 gPIl:, d(  
Accounting Standards for Business Enterprises       企业会计准则 j5rMY=|F  
accounting system                             会计系统 o&>aYlXd  
accounting treatment                                会计处理 @]dv   
accuracy                                    准确性，精确性 4++pK;I  
additional audit procedures                      追加审计程序 L$v<t/W  
addressee                                         收件人，收信人 qI*7ToBJ  
Administration of State-owned Assets  (the～)     国有资产管理局 S%jFH4#  
administrative laws and regulations                 行政法规 qD,/Qu6 2  
adverse impact                                 不利影响，负面影响 "b\@.7".  
adverse opinion                                反对意见 Uz%2{HB@{  
advisory group                                  咨询组，顾问组 W6V((84(O  
agency fee                                        代理费，代理费用 ogJ *  
aggregate                                          总计，合计为…… ; KT/;I  
alternation of document and record                 变造文件和记录 H/ar:j  
alternative audit procedures                      替代审计程序，备选审计程序 I/go$@E"  
amend                                              修改，修订 ym'!f|9AA  
amortisation                                      摊销 XC4wm #R  
analytical capacity                             分析能力 g9j&\+h^  
analytical procedures                               分析性程序 `bF4/iBW  
annual financial statements                        年度会计报表，年度财务报表 q2*1Gn9!j  
appendix                                          附录，附表
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applicable                                         适用的 2Q;rSe._`  
applicable laws and regulations                 适用的法规 1,+swFSN  
application systems                                  应用系统 b"w@am>&  
apply consistently                              一贯地执行，一贯地实施 /4KHf3Nr  
appropriate                                       适当的，合适的； .TNGiUzG  
征用，挪用 <TgV
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appropriate authorization                          适当的授权 `@{(ijg.  
appropriateness of audit evidence                    审计证据的适当性 9V>C %I  
approval                                    批准，核准 RV%)~S@!R  
assertion                                    (会计报表上的)认定；确认 M,<UnAVP-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oj@=Cq':-  
asset                                                 资产，财产 ,JfP$HJ  
asset restructuring                             资产重组 Q+s2S>U{v  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 +%Z:k  
associated company                                 联属公司，联营公司 c[Z#q*Q  
association                                        联合，结合；协会，社团 MhIHfW]b  
assumption                                       假设，假定 dtig_s,)D  
at a given date                                         在某一特定时日 p!K^Q3kO  
attestation                                         鉴证，公证 nX8ulGGs  
attestation service                             鉴证服务 I8k+Rk*  
audit adjustment                                审计调整 C9*[/|T  
audit areas                                        审计领域 #44}Snz  
audit conclusion                                审计结论 $@84nR{>  
audit effectiveness                             审计效果 -B#K}xL|x  
audit efficiency                                  审计效率 (S2E'L L{  
audit engagement letter                      审计业务约定书 3AAciMq}  
audit evidence                                          审计证据 oWEzzMRz  
audit fee                                    审计费 l[C_vUg  
audit files                                          审计档案 FsS.9 `B  
audit findings                                     审计中发现的事项 Adgfo)X5  
audit implementation stage                        审计实施阶段 ay]l\d2!3  
audit mark                                        审计标识 k]~$AaNq  
audit materiality                                 审计重要性 35L\  
audit method                                     审计方法 yT[=!M  
audit objective                                         审计目标，审计目的 /4|_A {m{m  
audit of financial statements                      会计报表审计，财务报表审计 I=
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audit opinion                                     审计意见 aLlH R_  
audit period                                      被审计期间，被审计年度 z<gII~%  
audit plan                                          审计计划 Z+=-)&L  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~i!I6d~  
audit planning stage                                  审计计划阶段 fNBI!=  
audit procedure                                审计程序 Q7\j:.  
audit programme                               审计程序表，具体审计计划 taMcm}*T1  
audit report                                       审计报告 tJmy}.t1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )TEod!]  
audit report with a qualified opinion                 有保留意见的审计报告 4BeHj~~  
audit report with an adverse opinion                否定意见的审计报告 15OzO.Ud  
audit report with dual dates                      双重日期审计报告 1 hD(l6tG@  
audit reporting stage                                 审计报告阶段 r_kaS als  
audit responsibility                                   审计责任 X"7x_yOZ  
audit results                                      审计结果 ]dgi]R|`  
audit risk                                          审计风险 ,aIkiT  
audit sampling                                          审计抽样 u=Xpu,q  
audit sampling techniques                         审计抽样方法，审计抽样技术 2s
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audit strategies                                  审计策略 J P^\  
audit summary                                         审计总结，审计小结 &.qLE  
audit team                                         审计小组 6OqF-nso[E  
audit test                                    审计测试 
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audit trail                                          审计轨迹 z[K)0@8 6  
audit work                                        审计工作 t+
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audit working paper                                 审计工作底稿 ~(B%E'  
audited financial statement                        审计会计报表，已审计财务报表 ^# 4e_&4  
Auditing Guidelines (the～)                      审计规范指南 l dp$jrNLr  
auditing standards                             审计准则 + R~!G  
audit-oriented working paper                          (审计)业务类工作底稿 ;aD?BD__Z  
authorisation                                     授权 Q<KF<K'0hg  
authorisation of transaction                       交易的授权 $wDSED -  
availability                                         可获得性 c6AwO?x/  
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balance                                      余额；差额；平衡 ddd2w
  
balance sheet                                    资产负债表 <$d2m6J  
bank                                                 银行 yXqC  
bank account                                    银行账户，银行户头 v*c"SI=@M=  
bank statement                                 银行对账单 Yq4nmr4  
barter transaction                              易货交易，以物换物交易 z, FPhbFn  
basis of audit                                    审计依据 HLQ> |,9  
basis of preparation                                (会计报表的)编制基础 I!SIy&=W  
book of account                               账目，账簿 #2"'tHf4  
borrowing                                         借款，贷款，借债 @!}/$[hu1  
branch                                              分支，分支机构，分店 0d1!Q!PH3  
brought forward                                (账户余额等的)承上年，承上期，承上页 1_l)$"  
budget                                              预算 /a)^)  
building                                      建筑物；大楼 N(3Bzd)  
business conditions                                  业务情况，经营情况 _!Pi+l4p/}  
business licence                               (企业等的)营业执照 J8ScKMUN2  
business relation                                业务关系 #{
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