[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 [ i#zP  
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审计词汇英汉对照 M9zfT!-  
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ability to continue as a going concern               持续经营能力 aaD;jxT&M|  
acceptability                                     可接受性，可接受程度 S[WG$  
acceptable level of detection risk                     检查风险的可接受水平 e[hcJz!D  
acceptance of engagement                       接受委托 M1KqY:9E  
accepting the engagement for the first time              首次接受委托 8\:NMP8W\  
access to asset                                         对资产的接触 sc,Xw:YO  
according to                                     根据，依据，依照 u\eEh*<7q  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 tHzZ@72B7  
accounting                                        会计，会计学 pb~pN  
accounting advisory serve                        会计咨询服务 [jmd   
accounting firm                                 会计师事务所 As>_J=8} 3  
accounting information                      会计信息，会计资料 w^t/9N
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accounting period                             会计期间 6{txm+U  
accounting policies                                   会计政策 B(M6@1m_  
accounting professional bodies                 会计职业组织，会计职业团体 O{#=d  
accounting records                                   会计记录 s6>ZREf#J  
accounting responsibility                           会计责任 _3ZYtmn.  
accounting service                             会计服务 M![J2 =  
accounting standards                                会计准则 ,G)r=$XU  
Accounting Standards for Business Enterprises       企业会计准则 ,cNLkoN  
accounting system                             会计系统 W*2U="t  
accounting treatment                                会计处理 i>(e}<i  
accuracy                                    准确性，精确性 ~?(N  
additional audit procedures                      追加审计程序 R=jI?p  
addressee                                         收件人，收信人 'q`^3&E  
Administration of State-owned Assets  (the～)     国有资产管理局 fk&8]tK4  
administrative laws and regulations                 行政法规 MdW]MW {  
adverse impact                                 不利影响，负面影响 WYr/oRO  
adverse opinion                                反对意见 NX}<*
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advisory group                                  咨询组，顾问组 lv04g} W  
agency fee                                        代理费，代理费用 @ta7"6p-i@  
aggregate                                          总计，合计为…… #"B\UN  
alternation of document and record                 变造文件和记录 =uS9JU^E  
alternative audit procedures                      替代审计程序，备选审计程序 HPZ}*m'  
amend                                              修改，修订 sIy^m}02  
amortisation                                      摊销 vd[0X;  
analytical capacity                             分析能力 i*Z"Me  
analytical procedures                               分析性程序 #)nSr  
annual financial statements                        年度会计报表，年度财务报表 &wV]
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appendix                                          附录，附表 .
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applicable                                         适用的 @<elq'2  
applicable laws and regulations                 适用的法规 ynQ: >tw  
application systems                                  应用系统 7Ve1]) u  
apply consistently                              一贯地执行，一贯地实施 sc}~8T  
appropriate                                       适当的，合适的； P(f0R8BE  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 jWrj?DV,2N  
approval                                    批准，核准 WH
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assertion                                    (会计报表上的)认定；确认 9@Jtaq>jf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C)`Fv=]R  
asset                                                 资产，财产 >7QvK3S4%  
asset restructuring                             资产重组 ]jo1{IcI  
assignment of duties                                 职责的划分 IhVO@KJI  
assistant                                     助理，助理人员 VT\F]Oa#  
associated company                                 联属公司，联营公司 md"!33 @  
association                                        联合，结合；协会，社团 a m|F?|1  
assumption                                       假设，假定 ;5659!;  
at a given date                                         在某一特定时日 zo4qG+>o  
attestation                                         鉴证，公证 @}}$zv6l,  
attestation service                             鉴证服务 ^rifRY-,yO  
audit adjustment                                审计调整 t%E!o0+8Z  
audit areas                                        审计领域 sT}.v*  
audit conclusion                                审计结论 zem8G2#c  
audit effectiveness                             审计效果 m}7iTDJR9  
audit efficiency                                  审计效率 hEKf6#  
audit engagement letter                      审计业务约定书 u>2 l7PA|  
audit evidence                                          审计证据 nU7>uU  
audit fee                                    审计费 Ab{ K<:l  
audit files                                          审计档案 1;Ou7T 9w  
audit findings                                     审计中发现的事项 E2R&[Q"%  
audit implementation stage                        审计实施阶段 &L'Dqew,*  
audit mark                                        审计标识 2N: ,Q8~  
audit materiality                                 审计重要性 --$ 4Q(#  
audit method                                     审计方法  : y%d  
audit objective                                         审计目标，审计目的 j+ $rj  
audit of financial statements                      会计报表审计，财务报表审计 `p2+&&]S  
audit opinion                                     审计意见 ;:\<gVi:  
audit period                                      被审计期间，被审计年度 #
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audit plan                                          审计计划 '>-gi}z7  
audit planning                                    编制审计计划，制定审计计划，审计计划 S4Y&  
audit planning stage                                  审计计划阶段 Ya3C#=  
audit procedure                                审计程序 =8AO:  
audit programme                               审计程序表，具体审计计划 TQpfQ  
audit report                                       审计报告 |}BLF  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \LR~r%(rM  
audit report with a qualified opinion                 有保留意见的审计报告 |$8~?7Jv  
audit report with an adverse opinion                否定意见的审计报告 n<O}hM ZT  
audit report with dual dates                      双重日期审计报告 _>(^tCo  
audit reporting stage                                 审计报告阶段 mr*JJF0Z  
audit responsibility                                   审计责任 5:Z0Pt  
audit results                                      审计结果 47 +&L  
audit risk                                          审计风险 HK,cJahq  
audit sampling                                          审计抽样 MQ5R O;RY  
audit sampling techniques                         审计抽样方法，审计抽样技术 5m\<U`  
audit strategies                                  审计策略 {< )1q ;  
audit summary                                         审计总结，审计小结 hYPl&^  
audit team                                         审计小组 Dfg2`l  
audit test                                    审计测试 [uC]*G]  
audit trail                                          审计轨迹 &
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audit work                                        审计工作 v$7QIl_/7  
audit working paper                                 审计工作底稿 \<JSkr[h!"  
audited financial statement                        审计会计报表，已审计财务报表 7K,-01-:  
Auditing Guidelines (the～)                      审计规范指南 l?Udn0F  
auditing standards                             审计准则 EMwS1~3dD  
audit-oriented working paper                          (审计)业务类工作底稿 +ga k#M"n\  
authorisation                                     授权 UO0
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authorisation of transaction                       交易的授权 =RA /  
availability                                         可获得性 5na~@-9p  
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balance                                      余额；差额；平衡 BLfTsNzmt  
balance sheet                                    资产负债表 ub^h&=\S  
bank                                                 银行 KHe=O1 %QO  
bank account                                    银行账户，银行户头 IUE~_7  
bank statement                                 银行对账单 60P#,o@G  
barter transaction                              易货交易，以物换物交易 XG{{ 2f  
basis of audit                                    审计依据 @L<*9sLWh  
basis of preparation                                (会计报表的)编制基础 27 ]':A4_  
book of account                               账目，账簿 U`R5'Tf;  
borrowing                                         借款，贷款，借债 wvO|UP H\  
branch                                              分支，分支机构，分店 &]"  
brought forward                                (账户余额等的)承上年，承上期，承上页 @mOH"acGn?  
budget                                              预算 UK595n;P  
building                                      建筑物；大楼 z:8eEq3w  
business conditions                                  业务情况，经营情况 hL/)|N~  
business licence                               (企业等的)营业执照 7C,&*Ax,9  
business relation                                业务关系 Rp.Sj{<2  
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