[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 Z)<>d.  
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审计词汇英汉对照 X%sc:V  
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ability to continue as a going concern               持续经营能力 :BS`Q/<w  
acceptability                                     可接受性，可接受程度 '@FKgy;B)-  
acceptable level of detection risk                     检查风险的可接受水平 [(hENX}o:  
acceptance of engagement                       接受委托 <Ip}uy[Y  
accepting the engagement for the first time              首次接受委托 YL]x>7T~4t  
access to asset                                         对资产的接触 7K~=QEc  
according to                                     根据，依据，依照 0 (n/hJ  
account balance                                账户余额 b3ZPlLx6  
account for                                       对……进行会计处理，核算；解释 4s~o   
accounting                                        会计，会计学 j<[<qU:  
accounting advisory serve                        会计咨询服务 <}evOw2  
accounting firm                                 会计师事务所 ?AEpg.9R-  
accounting information                      会计信息，会计资料 [ 6M8a8C  
accounting period                             会计期间 8
miIlB  
accounting policies                                   会计政策 +J2=\YO  
accounting professional bodies                 会计职业组织，会计职业团体 \*7Tj-#  
accounting records                                   会计记录 \K=Jd#9c  
accounting responsibility                           会计责任 8r5j~Df  
accounting service                             会计服务 w*?JW
 
accounting standards                                会计准则 &\A$Rj)  
Accounting Standards for Business Enterprises       企业会计准则 :mij%nQ>$  
accounting system                             会计系统 M:A7=rO~  
accounting treatment                                会计处理 I<$lpU_H  
accuracy                                    准确性，精确性 p8Pvctc  
additional audit procedures                      追加审计程序 xk,E A U  
addressee                                         收件人，收信人 \(Iy>L.  
Administration of State-owned Assets  (the～)     国有资产管理局 vR-/c  
administrative laws and regulations                 行政法规 MDRSI g  
adverse impact                                 不利影响，负面影响 j=7]"%  
adverse opinion                                反对意见 qhogcAvE  
advisory group                                  咨询组，顾问组 bAgKOfT  
agency fee                                        代理费，代理费用 _z_uz\#,  
aggregate                                          总计，合计为…… &{$\]sv  
alternation of document and record                 变造文件和记录 `O#y%*E  
alternative audit procedures                      替代审计程序，备选审计程序 7w9) ^  
amend                                              修改，修订 >o@WT kF]  
amortisation                                      摊销 +f+\uObi:  
analytical capacity                             分析能力 Tsa&R:SE  
analytical procedures                               分析性程序 "ey~w=B$M  
annual financial statements                        年度会计报表，年度财务报表 %FwLFo^v  
appendix                                          附录，附表 :U~ [%]  
applicable                                         适用的 ]
p~XTZgW  
applicable laws and regulations                 适用的法规 TOQvZ?_
 
application systems                                  应用系统 ]_-<[ 0  
apply consistently                              一贯地执行，一贯地实施 DY1o!thz)  
appropriate                                       适当的，合适的； 9%4rO\q  
征用，挪用 >4;A(s`  
appropriate authorization                          适当的授权 b*$^8%  
appropriateness of audit evidence                    审计证据的适当性 "kMpa]<c-6  
approval                                    批准，核准  @521zi  
assertion                                    (会计报表上的)认定；确认 U!('`TYe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3]wV`mD  
asset                                                 资产，财产 @+\OoOK<L  
asset restructuring                             资产重组 ztf(.~  
assignment of duties                                 职责的划分 !dZHG R  
assistant                                     助理，助理人员 rXA7<_Vg  
associated company                                 联属公司，联营公司 ]R0^ }sI  
association                                        联合，结合；协会，社团 vHWw*gg(/E  
assumption                                       假设，假定 z*:^*,  
at a given date                                         在某一特定时日 JI K;/1  
attestation                                         鉴证，公证 yHCBf)N7\  
attestation service                             鉴证服务 zF{5!b  
audit adjustment                                审计调整 Nj?,'?'O}  
audit areas                                        审计领域 JTx&_Ok#  
audit conclusion                                审计结论 k)4   
audit effectiveness                             审计效果 qUCiB}  
audit efficiency                                  审计效率 .t\5H<z  
audit engagement letter                      审计业务约定书 {<bByHT!  
audit evidence                                          审计证据 C0'Tua'  
audit fee                                    审计费 Jyvc(
~x  
audit files                                          审计档案 N~SG=\rP;o  
audit findings                                     审计中发现的事项 Dk:Zeo]+my  
audit implementation stage                        审计实施阶段 D>05F,a  
audit mark                                        审计标识 UeE&rA]  
audit materiality                                 审计重要性 =8[HC}s|$  
audit method                                     审计方法 >hHn{3y  
audit objective                                         审计目标，审计目的 #qHo+M$"  
audit of financial statements                      会计报表审计，财务报表审计 *2@Ne[dYEF  
audit opinion                                     审计意见 PZQ}G*p3  
audit period                                      被审计期间，被审计年度 P*
G&pitT  
audit plan                                          审计计划 y!!p:3  
audit planning                                    编制审计计划，制定审计计划，审计计划 U1B5
gjN  
audit planning stage                                  审计计划阶段 A2]N :=  
audit procedure                                审计程序 \3x,)~m  
audit programme                               审计程序表，具体审计计划 `XQM)A  
audit report                                       审计报告 Z|E( !"zE9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H=EvT'g  
audit report with a qualified opinion                 有保留意见的审计报告 -]HO8}-Rjs  
audit report with an adverse opinion                否定意见的审计报告 4u A;--j  
audit report with dual dates                      双重日期审计报告 s(F^P  
audit reporting stage                                 审计报告阶段 9MVW~V  
audit responsibility                                   审计责任 (1*?2u*j  
audit results                                      审计结果 A\gj\&B0"  
audit risk                                          审计风险 s>^*GQw  
audit sampling                                          审计抽样 [K,&s8N5  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z3=t"  
audit strategies                                  审计策略 gZ:)l@ Wu  
audit summary                                         审计总结，审计小结 cvi+AZ=  
audit team                                         审计小组 Bm1yBKjO  
audit test                                    审计测试 KD=T04v  
audit trail                                          审计轨迹 )N<>L/R  
audit work                                        审计工作 W.{#Pg1Da  
audit working paper                                 审计工作底稿 -_v[oqf$  
audited financial statement                        审计会计报表，已审计财务报表 gQh;4v  
Auditing Guidelines (the～)                      审计规范指南 ewD6
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auditing standards                             审计准则 p<t
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audit-oriented working paper                          (审计)业务类工作底稿 $GPenQ~},  
authorisation                                     授权 }B^KV#_{S  
authorisation of transaction                       交易的授权 'Q?nU^:F#  
availability                                         可获得性 xqX~nV#TB  
B ^!!@O91T  
balance                                      余额；差额；平衡 Ggsfr;m\`  
balance sheet                                    资产负债表 8g^OXZ   
bank                                                 银行 J8~3LE )G  
bank account                                    银行账户，银行户头 YB.r-c"Y  
bank statement                                 银行对账单 P8piXG  
barter transaction                              易货交易，以物换物交易 Y<I/y  
basis of audit                                    审计依据 rQ LNo,  
basis of preparation                                (会计报表的)编制基础 /\(0@To  
book of account                               账目，账簿 Kmk<  
borrowing                                         借款，贷款，借债 o0_RU<bWN  
branch                                              分支，分支机构，分店 /&Khk #  
brought forward                                (账户余额等的)承上年，承上期，承上页 JEGcZeq)  
budget                                              预算 %BC*h}KGH  
building                                      建筑物；大楼 pu=Q;E_f[  
business conditions                                  业务情况，经营情况 ^;!A`t  
business licence                               (企业等的)营业执照 vH9/}w2  
business relation                                业务关系 ma?$@]`k  
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