[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 JIbzh?$aD  
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审计词汇英汉对照 _ U8OIXN  
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ability to continue as a going concern               持续经营能力 j&[3Be'pQ  
acceptability                                     可接受性，可接受程度 vi!r8k  
acceptable level of detection risk                     检查风险的可接受水平 "l[V%f E  
acceptance of engagement                       接受委托 %YvSHh;c  
accepting the engagement for the first time              首次接受委托 9u7n/o&8v6  
access to asset                                         对资产的接触 1_j<%1{sZ  
according to                                     根据，依据，依照 ^tg6JB;s
 
account balance                                账户余额 RSPRfYU/  
account for                                       对……进行会计处理，核算；解释 z@%/r~?|  
accounting                                        会计，会计学 }OP%p/eY  
accounting advisory serve                        会计咨询服务 ^{fi^lL=  
accounting firm                                 会计师事务所 LF9aw4:>Ou  
accounting information                      会计信息，会计资料 DA4edFAuE  
accounting period                             会计期间 s9_`Wrg?  
accounting policies                                   会计政策 q0b`HD  
accounting professional bodies                 会计职业组织，会计职业团体 M89-*1  
accounting records                                   会计记录 R(/[NvUb  
accounting responsibility                           会计责任 Bgk~R.
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accounting service                             会计服务 @q{:Oc^
 
accounting standards                                会计准则 ^aD
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Accounting Standards for Business Enterprises       企业会计准则 VO @ 4A6  
accounting system                             会计系统 z%}CBTm  
accounting treatment                                会计处理 B'KXQa-$O  
accuracy                                    准确性，精确性 ^`TKvcgIc  
additional audit procedures                      追加审计程序 QSn;a 4f  
addressee                                         收件人，收信人 h$aew63  
Administration of State-owned Assets  (the～)     国有资产管理局 @ \6nXf  
administrative laws and regulations                 行政法规 "S B%02  
adverse impact                                 不利影响，负面影响 p;n3`aVh  
adverse opinion                                反对意见 n&YW".iG  
advisory group                                  咨询组，顾问组 6_9:Eb=^v!  
agency fee                                        代理费，代理费用 `u p-m=zA  
aggregate                                          总计，合计为…… "9U+h2#]  
alternation of document and record                 变造文件和记录 EvSnZB1 y  
alternative audit procedures                      替代审计程序，备选审计程序 wv7p,9Z[  
amend                                              修改，修订 J:g<RZZ1  
amortisation                                      摊销 MfNpQ:]c\  
analytical capacity                             分析能力 a9? v\hG  
analytical procedures                               分析性程序 f74%YY  
annual financial statements                        年度会计报表，年度财务报表 0gv3v@QO  
appendix                                          附录，附表 Yhc6P%{Z^  
applicable                                         适用的 iL7-4Lv#  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 n!kk~65|  
apply consistently                              一贯地执行，一贯地实施 %?]{U($?  
appropriate                                       适当的，合适的； vB{;N  
征用，挪用 qEK4I}Q-=  
appropriate authorization                          适当的授权 WIEx ' {  
appropriateness of audit evidence                    审计证据的适当性 (E"&UC[  
approval                                    批准，核准 teq^xTUF[  
assertion                                    (会计报表上的)认定；确认 8m/FKO (r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;Ch+X$m9  
asset                                                 资产，财产 XI@6a9Uk  
asset restructuring                             资产重组 RI[7M
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assignment of duties                                 职责的划分 PmPyb>HK=P  
assistant                                     助理，助理人员 `uIx/.L  
associated company                                 联属公司，联营公司 097Fvt=#  
association                                        联合，结合；协会，社团 pIID=8RJ.  
assumption                                       假设，假定 bk\dy7  
at a given date                                         在某一特定时日 B^8 ZoF  
attestation                                         鉴证，公证 Gsds!z$  
attestation service                             鉴证服务 2y9:'c|  
audit adjustment                                审计调整 R/ALR
 
audit areas                                        审计领域 >zPO>.?h7T  
audit conclusion                                审计结论 MO));M)  
audit effectiveness                             审计效果 rQu  
audit efficiency                                  审计效率 '2Q.~6   
audit engagement letter                      审计业务约定书 u#a%(  
audit evidence                                          审计证据 'h !h!  
audit fee                                    审计费 kP!%|&w;  
audit files                                          审计档案 ffmG~$Yh_  
audit findings                                     审计中发现的事项 l?[{?Luq  
audit implementation stage                        审计实施阶段 x !#Ma  
audit mark                                        审计标识 GN:Ru|n  
audit materiality                                 审计重要性
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audit method                                     审计方法 e={k.y}x}  
audit objective                                         审计目标，审计目的 JwN}Jm  
audit of financial statements                      会计报表审计，财务报表审计 _-4n~(  
audit opinion                                     审计意见 }G>v]bV0V  
audit period                                      被审计期间，被审计年度 ;yk9(wea}"  
audit plan                                          审计计划 c8^+^.=pX  
audit planning                                    编制审计计划，制定审计计划，审计计划 *A~($ZtL  
audit planning stage                                  审计计划阶段 jGO9n  
audit procedure                                审计程序 O{lIs_1.Z  
audit programme                               审计程序表，具体审计计划 ?8Hn{3X  
audit report                                       审计报告 /M0l p   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Nj0-`j0E  
audit report with a qualified opinion                 有保留意见的审计报告 MZCL:#  
audit report with an adverse opinion                否定意见的审计报告 #5'c\\ ?Q  
audit report with dual dates                      双重日期审计报告 8q_1(& O  
audit reporting stage                                 审计报告阶段 @IEI%vH  
audit responsibility                                   审计责任 Zij"/gx\  
audit results                                      审计结果 IV)^;i  
audit risk                                          审计风险 I#i?**  
audit sampling                                          审计抽样 J}x>~?W  
audit sampling techniques                         审计抽样方法，审计抽样技术 @PYW|*VS  
audit strategies                                  审计策略 2-B6IPeI  
audit summary                                         审计总结，审计小结 +\+Uz!YS  
audit team                                         审计小组 e(?:g@]-r  
audit test                                    审计测试 n?y'c^  
audit trail                                          审计轨迹 >}
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audit work                                        审计工作 NzjMk4t  
audit working paper                                 审计工作底稿 $ a`J(I  
audited financial statement                        审计会计报表，已审计财务报表 PYdIP\<V  
Auditing Guidelines (the～)                      审计规范指南 Na\3.:]z  
auditing standards                             审计准则 ^36M0h|R  
audit-oriented working paper                          (审计)业务类工作底稿 pwa.q  
authorisation                                     授权 \BN|?r$a  
authorisation of transaction                       交易的授权 ~Y\QGuT  
availability                                         可获得性 4st~3,lR$  
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balance                                      余额；差额；平衡 JzHqNUn*M  
balance sheet                                    资产负债表 I)[`ZVAXR  
bank                                                 银行 =YWT|%^uX  
bank account                                    银行账户，银行户头 zx ct(  
bank statement                                 银行对账单 /m97CC#+  
barter transaction                              易货交易，以物换物交易 MB1sQReOO  
basis of audit                                    审计依据 MzG5 u<D  
basis of preparation                                (会计报表的)编制基础 K|`+C1!  
book of account                               账目，账簿 5i^`vmK  
borrowing                                         借款，贷款，借债 +c-6#7hh  
branch                                              分支，分支机构，分店 :lgHL3yl  
brought forward                                (账户余额等的)承上年，承上期，承上页 pI
&o?n  
budget                                              预算 `Ac:f5a  
building                                      建筑物；大楼 E|Q{]&$;Z"  
business conditions                                  业务情况，经营情况 ^&C&~}Zv  
business licence                               (企业等的)营业执照 IbF4k.J  
business relation                                业务关系 ^gd<lo g  
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