[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 dMGu9k~u  
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审计词汇英汉对照 1\YX|  
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ability to continue as a going concern               持续经营能力 #*S/Sh?Q  
acceptability                                     可接受性，可接受程度 RB/[(4  
acceptable level of detection risk                     检查风险的可接受水平 CyG@  
acceptance of engagement                       接受委托 s+zb[3}  
accepting the engagement for the first time              首次接受委托 DDAqgx  
access to asset                                         对资产的接触 fS#/-wugOB  
according to                                     根据，依据，依照 ^Jnp\o>  
account balance                                账户余额 .6O>P2m]a_  
account for                                       对……进行会计处理，核算；解释 W[^XG\  
accounting                                        会计，会计学 l^$:R~gS  
accounting advisory serve                        会计咨询服务 XQ
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accounting firm                                 会计师事务所 twgU ru  
accounting information                      会计信息，会计资料 ] {NY;|&I'  
accounting period                             会计期间 AL|fL  
accounting policies                                   会计政策 g-^CuXic  
accounting professional bodies                 会计职业组织，会计职业团体 Yf{s0Z  
accounting records                                   会计记录 Ce5 }+A}  
accounting responsibility                           会计责任 yv3myaS  
accounting service                             会计服务 Q]6nW[@j'  
accounting standards                                会计准则 9HTb  
Accounting Standards for Business Enterprises       企业会计准则 Q|5wz]!5Y(  
accounting system                             会计系统 tm]75*?  
accounting treatment                                会计处理 D<xPx  
accuracy                                    准确性，精确性 .\U+`>4av  
additional audit procedures                      追加审计程序 ybS7uo  
addressee                                         收件人，收信人 I*lq0&  
Administration of State-owned Assets  (the～)     国有资产管理局 ~S-x-cZ  
administrative laws and regulations                 行政法规 I5x/N.  
adverse impact                                 不利影响，负面影响 Y!POUMA }A  
adverse opinion                                反对意见 42m`7uQ  
advisory group                                  咨询组，顾问组 ' J-(v  
agency fee                                        代理费，代理费用 ~]"}s(J;  
aggregate                                          总计，合计为……  h@W}xT  
alternation of document and record                 变造文件和记录 mnil1*-c0  
alternative audit procedures                      替代审计程序，备选审计程序 WX0@H[$i#  
amend                                              修改，修订 kOtC(\]5  
amortisation                                      摊销 (5yg\3Jvp  
analytical capacity                             分析能力 a'T|p)N.;T  
analytical procedures                               分析性程序 ; $y.+5 q  
annual financial statements                        年度会计报表，年度财务报表 $ng\qJ"HF  
appendix                                          附录，附表 =_ rn8  
applicable                                         适用的 sS-5W-&P{T  
applicable laws and regulations                 适用的法规 8<]>q  
application systems                                  应用系统 @F,HyCSN  
apply consistently                              一贯地执行，一贯地实施 B1Lnu
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appropriate                                       适当的，合适的； r`S]`&#}(  
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appropriate authorization                          适当的授权 ,%KB\;1mn'  
appropriateness of audit evidence                    审计证据的适当性 '|]zBpz  
approval                                    批准，核准 %djx0sy  
assertion                                    (会计报表上的)认定；确认 H<NYm#a"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3}h&/KN{  
asset                                                 资产，财产 _&dGo(B  
asset restructuring                             资产重组 Zb9@U: \  
assignment of duties                                 职责的划分 5T  
assistant                                     助理，助理人员 ;bA
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associated company                                 联属公司，联营公司 Y^6=_^  
association                                        联合，结合；协会，社团 5X`.2q=d  
assumption                                       假设，假定 Xp{gh@#dr  
at a given date                                         在某一特定时日 f ~Fus  
attestation                                         鉴证，公证 LZoth+:  
attestation service                             鉴证服务 1%-?e``.
 
audit adjustment                                审计调整 ;l`8w3fDt  
audit areas                                        审计领域 CLYcg$ V  
audit conclusion                                审计结论 . }=;]=  
audit effectiveness                             审计效果 IsRsjhg8x  
audit efficiency                                  审计效率 Yb?#vp
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audit engagement letter                      审计业务约定书 Wc]Fg9E  
audit evidence                                          审计证据 \\/X+4|o'  
audit fee                                    审计费 gf3/kll9  
audit files                                          审计档案 *uv\V@ 0  
audit findings                                     审计中发现的事项 '.d
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audit implementation stage                        审计实施阶段 =Wjm_Rvk9  
audit mark                                        审计标识 p[/n[@<8=  
audit materiality                                 审计重要性 ' l!QGKz  
audit method                                     审计方法 ~z aV.3#  
audit objective                                         审计目标，审计目的 I9u=RIs  
audit of financial statements                      会计报表审计，财务报表审计 B[$SA-ZHi  
audit opinion                                     审计意见 qb9%Y/xy  
audit period                                      被审计期间，被审计年度 N\Hd3Om  
audit plan                                          审计计划 )b-G2< kb  
audit planning                                    编制审计计划，制定审计计划，审计计划 v(t&8)Uu  
audit planning stage                                  审计计划阶段 d")r^7  
audit procedure                                审计程序 ##n\9ipD  
audit programme                               审计程序表，具体审计计划 ZtvU~'Q  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ILVbbC`D  
audit report with a qualified opinion                 有保留意见的审计报告 a%]p*X!  
audit report with an adverse opinion                否定意见的审计报告 5$#<z1M.&  
audit report with dual dates                      双重日期审计报告 UG!&n@R  
audit reporting stage                                 审计报告阶段 D=OU61AA  
audit responsibility                                   审计责任 xp&I~YPH  
audit results                                      审计结果 xj~6,;83xR  
audit risk                                          审计风险 {Ise (>V  
audit sampling                                          审计抽样 ^{Vm,nAQqs  
audit sampling techniques                         审计抽样方法，审计抽样技术 r;'!qwr  
audit strategies                                  审计策略 es6e-y@e  
audit summary                                         审计总结，审计小结 rcbi
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audit team                                         审计小组 vIG,!^*3  
audit test                                    审计测试 MUo?ajbqOd  
audit trail                                          审计轨迹 bc"{ZL!C  
audit work                                        审计工作 @%TQ/L^|  
audit working paper                                 审计工作底稿 \vT8 )\  
audited financial statement                        审计会计报表，已审计财务报表  qJK^i.e  
Auditing Guidelines (the～)                      审计规范指南 +|0m6)J]  
auditing standards                             审计准则 T8\,2UWsj2  
audit-oriented working paper                          (审计)业务类工作底稿 :#LB}=HQ  
authorisation                                     授权 Ltj}>.+  
authorisation of transaction                       交易的授权 cK258mY  
availability                                         可获得性 O]Hg4">f  
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balance                                      余额；差额；平衡 UkYQ<MNO  
balance sheet                                    资产负债表 cshUxabB  
bank                                                 银行 t"L:3<U7  
bank account                                    银行账户，银行户头 lfKknp#B/O  
bank statement                                 银行对账单 p<+]+,|\~:  
barter transaction                              易货交易，以物换物交易 *dQRs
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basis of audit                                    审计依据 t.zSJ|T_&O  
basis of preparation                                (会计报表的)编制基础 K1hw'AaQ  
book of account                               账目，账簿 CVUDN2  
borrowing                                         借款，贷款，借债 &p%,+|  
branch                                              分支，分支机构，分店 mA."*)8VNg  
brought forward                                (账户余额等的)承上年，承上期，承上页 C
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budget                                              预算 d}G?iX;c}  
building                                      建筑物；大楼 jn7}jWA  
business conditions                                  业务情况，经营情况 m<yA] ';s  
business licence                               (企业等的)营业执照 mSzwx/3"  
business relation                                业务关系 Cjh&$ aq  
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