[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 '](4g/%  
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审计词汇英汉对照 I#lvaoeN  
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ability to continue as a going concern               持续经营能力 0zH^yx:ma  
acceptability                                     可接受性，可接受程度 j{}-zQ]n  
acceptable level of detection risk                     检查风险的可接受水平 w&&uk[Gh/a  
acceptance of engagement                       接受委托 7C~qAI6Eg  
accepting the engagement for the first time              首次接受委托 "s-e) svB  
access to asset                                         对资产的接触 "p]Fq,  
according to                                     根据，依据，依照 2K >tI9);  
account balance                                账户余额 9J>b6  
account for                                       对……进行会计处理，核算；解释 /P_1vQq  
accounting                                        会计，会计学 b _Q:v
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accounting advisory serve                        会计咨询服务 gFO|)I N  
accounting firm                                 会计师事务所 -anLp8G*  
accounting information                      会计信息，会计资料 <eWGvIEP[  
accounting period                             会计期间 %Xm3m0nsv{  
accounting policies                                   会计政策 oh%kuO T[  
accounting professional bodies                 会计职业组织，会计职业团体 DGfhS`
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accounting records                                   会计记录 ;VQFz&Q$u  
accounting responsibility                           会计责任 r]!<iw  
accounting service                             会计服务 VyRU_<xP  
accounting standards                                会计准则 >Hh8K<@NL  
Accounting Standards for Business Enterprises       企业会计准则 a2:Tu  
accounting system                             会计系统 \)?mIwo7~  
accounting treatment                                会计处理 {sn:Lj0  
accuracy                                    准确性，精确性 e[`E-br^  
additional audit procedures                      追加审计程序 / D9FjOP  
addressee                                         收件人，收信人 ]J=S\  
Administration of State-owned Assets  (the～)     国有资产管理局 bXN-q!  
administrative laws and regulations                 行政法规 [,GXA)j  
adverse impact                                 不利影响，负面影响 :V)W?~Z7B  
adverse opinion                                反对意见 i?7%z`  
advisory group                                  咨询组，顾问组 ]>utLi5dX  
agency fee                                        代理费，代理费用 `i{k^Q  
aggregate                                          总计，合计为…… d<*4)MRN  
alternation of document and record                 变造文件和记录 "|1MJuY_6  
alternative audit procedures                      替代审计程序，备选审计程序 HSt|Ua.c/h  
amend                                              修改，修订 Bjg 21b w^  
amortisation                                      摊销 mtfyhFk  
analytical capacity                             分析能力 [\9
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analytical procedures                               分析性程序 7ko7)"N  
annual financial statements                        年度会计报表，年度财务报表 ! ;Mh5*-  
appendix                                          附录，附表 4fDo }~  
applicable                                         适用的 kvU0$1  
applicable laws and regulations                 适用的法规 E)(`Z0  
application systems                                  应用系统 MSEBvZ-  
apply consistently                              一贯地执行，一贯地实施 Lh=~3  
appropriate                                       适当的，合适的； IBwquw+  
征用，挪用 a S- rng  
appropriate authorization                          适当的授权 /Vpd*obMB  
appropriateness of audit evidence                    审计证据的适当性 e O,  
approval                                    批准，核准 qZ!1>`B  
assertion                                    (会计报表上的)认定；确认 r#{r]q_E*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $s2-O!P?  
asset                                                 资产，财产 l+'1>T.I  
asset restructuring                             资产重组 y$)gj4k/D  
assignment of duties                                 职责的划分 &`7~vA&c  
assistant                                     助理，助理人员 ~A8%[.({5  
associated company                                 联属公司，联营公司 0/.#V*KM  
association                                        联合，结合；协会，社团 >Kl78 w:  
assumption                                       假设，假定 9X&Xs/B  
at a given date                                         在某一特定时日 }?P~qJ|1  
attestation                                         鉴证，公证 @LY 5]og  
attestation service                             鉴证服务 (l22p  
audit adjustment                                审计调整 oeXNb4; 4  
audit areas                                        审计领域 dRZor gar  
audit conclusion                                审计结论 m[^;H
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audit effectiveness                             审计效果 da@y*TO#i  
audit efficiency                                  审计效率  w'=#7$N  
audit engagement letter                      审计业务约定书  =erA.u  
audit evidence                                          审计证据 GS{:7%=j  
audit fee                                    审计费 7YbI|~  
audit files                                          审计档案 XA])< dZ  
audit findings                                     审计中发现的事项 $8&HpX#h$  
audit implementation stage                        审计实施阶段 Y51XpcXQ  
audit mark                                        审计标识 T[))ful  
audit materiality                                 审计重要性 Ja-D}|;  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 ^a`zvrE v  
audit of financial statements                      会计报表审计，财务报表审计 @{_PO{=\C  
audit opinion                                     审计意见 k;3P;@3,W  
audit period                                      被审计期间，被审计年度 4qda!%  
audit plan                                          审计计划 |PN-,f{-  
audit planning                                    编制审计计划，制定审计计划，审计计划 hBsjO3n  
audit planning stage                                  审计计划阶段 )EO/P+ &  
audit procedure                                审计程序 ~4}m'#!  
audit programme                               审计程序表，具体审计计划 ,Ucb)8a  
audit report                                       审计报告 qn@Qd9Sf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s)=L6t^a6  
audit report with a qualified opinion                 有保留意见的审计报告 ^J>28Q\S  
audit report with an adverse opinion                否定意见的审计报告 0jv9N6IM  
audit report with dual dates                      双重日期审计报告 if5Y!Tx?G  
audit reporting stage                                 审计报告阶段 se_zCS4Y  
audit responsibility                                   审计责任 Ao96[2U6  
audit results                                      审计结果 | 7>1)  
audit risk                                          审计风险 MbnV5b:X  
audit sampling                                          审计抽样 7\ff
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audit sampling techniques                         审计抽样方法，审计抽样技术 5d}PrYa  
audit strategies                                  审计策略 v03~=(  
audit summary                                         审计总结，审计小结 9+QLcb  
audit team                                         审计小组 qe(X5?#;  
audit test                                    审计测试 w]yLdfi!  
audit trail                                          审计轨迹 ECkfFE`  
audit work                                        审计工作 tzpGKhrk6  
audit working paper                                 审计工作底稿 54F([w  
audited financial statement                        审计会计报表，已审计财务报表 2|}p&~G(  
Auditing Guidelines (the～)                      审计规范指南 >K\ 79<x|  
auditing standards                             审计准则 k5-mK{RZ  
audit-oriented working paper                          (审计)业务类工作底稿 Wc3!aLNx  
authorisation                                     授权 V2/+SvB2  
authorisation of transaction                       交易的授权 ZuS+p0H"  
availability                                         可获得性 dc&Qi_W  
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balance                                      余额；差额；平衡 NkO$ M  
balance sheet                                    资产负债表 ^DZiz[X+|  
bank                                                 银行 iI&SI#; _  
bank account                                    银行账户，银行户头 >4Ec V1y  
bank statement                                 银行对账单 56<LMY|d  
barter transaction                              易货交易，以物换物交易 l}Xmm^@)  
basis of audit                                    审计依据 [F/xU  
basis of preparation                                (会计报表的)编制基础  7/7A  
book of account                               账目，账簿 b}"/K$`Fd  
borrowing                                         借款，贷款，借债 M csqMI6  
branch                                              分支，分支机构，分店 b!.# `.  
brought forward                                (账户余额等的)承上年，承上期，承上页 30H:x@='9  
budget                                              预算 D"x~bs?V\  
building                                      建筑物；大楼 Z<,gSut'Y  
business conditions                                  业务情况，经营情况 [/#n+sz.A  
business licence                               (企业等的)营业执照 *fd` .}  
business relation                                业务关系 %Vt@7SwRJ  
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