[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 NWue;u^  
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审计词汇英汉对照 JIatRc?g  
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ability to continue as a going concern               持续经营能力 SiLWy=qbR  
acceptability                                     可接受性，可接受程度 s.$:.* k  
acceptable level of detection risk                     检查风险的可接受水平 }y>/#]X  
acceptance of engagement                       接受委托 0g'MFS  
accepting the engagement for the first time              首次接受委托 thLx!t  
access to asset                                         对资产的接触 !,<rW<&;  
according to                                     根据，依据，依照 ROi_k 4Fj  
account balance                                账户余额 HC!5AJ&+}v  
account for                                       对……进行会计处理，核算；解释 @Ta0v:Y  
accounting                                        会计，会计学 C23Gp3_0/  
accounting advisory serve                        会计咨询服务 b?,''t  
accounting firm                                 会计师事务所 BN1,R] *;  
accounting information                      会计信息，会计资料 M#}k@ ;L3  
accounting period                             会计期间 h^v+d*R N  
accounting policies                                   会计政策 O[+\` 63F=  
accounting professional bodies                 会计职业组织，会计职业团体 n,#o6ali>  
accounting records                                   会计记录 n#PXMD*  
accounting responsibility                           会计责任 \=c@  
accounting service                             会计服务 @Zzg^1Ilpu  
accounting standards                                会计准则 +8}8b_bgH  
Accounting Standards for Business Enterprises       企业会计准则 @ rE+H 5  
accounting system                             会计系统 '$h0l-mQ  
accounting treatment                                会计处理 4Q(w D  
accuracy                                    准确性，精确性 _ |G') 9  
additional audit procedures                      追加审计程序 a|-B#S  
addressee                                         收件人，收信人 Zx&=K"  
Administration of State-owned Assets  (the～)     国有资产管理局 t=IM"ZgfL  
administrative laws and regulations                 行政法规 MjW{JR)I  
adverse impact                                 不利影响，负面影响 ^!6T,7B B  
adverse opinion                                反对意见 Dc9Fb^]QOG  
advisory group                                  咨询组，顾问组 _};T:GOT  
agency fee                                        代理费，代理费用 iw^"?:'%  
aggregate                                          总计，合计为…… J9&#);(  
alternation of document and record                 变造文件和记录 !-Uq#Ea0/  
alternative audit procedures                      替代审计程序，备选审计程序 b"(bT6XO!  
amend                                              修改，修订 ({<qs}H"  
amortisation                                      摊销 ~.Er  
analytical capacity                             分析能力 PNpH)'C|
 
analytical procedures                               分析性程序 ~p{ fl?  
annual financial statements                        年度会计报表，年度财务报表 %GigRA@no  
appendix                                          附录，附表 5Z_aN|Xn  
applicable                                         适用的 7I0K= 'D7  
applicable laws and regulations                 适用的法规 .-:@+=(  
application systems                                  应用系统 wKE}BO >  
apply consistently                              一贯地执行，一贯地实施 _SrkR7  
appropriate                                       适当的，合适的； r)gtx!bx  
征用，挪用 @4wN-T+1  
appropriate authorization                          适当的授权 ,-V7~gM%}  
appropriateness of audit evidence                    审计证据的适当性  \|7Y"WEQ  
approval                                    批准，核准 G(hzW%P  
assertion                                    (会计报表上的)认定；确认 b?:SCUI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 eY\!}) 5  
asset                                                 资产，财产 `;
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asset restructuring                             资产重组 ^,#MfF6  
assignment of duties                                 职责的划分 C
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assistant                                     助理，助理人员 r5Xi2!   
associated company                                 联属公司，联营公司 `aM8L  
association                                        联合，结合；协会，社团 w1)SuMFK_  
assumption                                       假设，假定  WYW@%t  
at a given date                                         在某一特定时日 X?SLYm@v  
attestation                                         鉴证，公证 `7Dj}vVu  
attestation service                             鉴证服务 kOV6O?h  
audit adjustment                                审计调整 xL|4'8  
audit areas                                        审计领域 (!koz'f  
audit conclusion                                审计结论 ?>iZ){0,  
audit effectiveness                             审计效果 {%8=qJ3@  
audit efficiency                                  审计效率 -hKtd3WbT  
audit engagement letter                      审计业务约定书 70E@h=oQ  
audit evidence                                          审计证据 J Sms \  
audit fee                                    审计费 oI9-jW  
audit files                                          审计档案 @,SN8K0T  
audit findings                                     审计中发现的事项 [KsVI.gn  
audit implementation stage                        审计实施阶段 vW03nt86  
audit mark                                        审计标识  p/?T U  
audit materiality                                 审计重要性 l?zWi[Zf  
audit method                                     审计方法 }\ d3   
audit objective                                         审计目标，审计目的 y:dwx*Q9I  
audit of financial statements                      会计报表审计，财务报表审计 (Ek=0;Cr  
audit opinion                                     审计意见 6EkD(w  
audit period                                      被审计期间，被审计年度 hJ0m;j&4y  
audit plan                                          审计计划 0u8(*?  
audit planning                                    编制审计计划，制定审计计划，审计计划 n4G53+y'  
audit planning stage                                  审计计划阶段 1~9AQ[]w8  
audit procedure                                审计程序 mG+hLRTXP  
audit programme                               审计程序表，具体审计计划 hionR)R4  
audit report                                       审计报告 ybVdWOqv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u^uo=/
 
audit report with a qualified opinion                 有保留意见的审计报告 E3E$_<^  
audit report with an adverse opinion                否定意见的审计报告 }$1Aw%p^  
audit report with dual dates                      双重日期审计报告 0:k ~lz  
audit reporting stage                                 审计报告阶段 ot.R Gpg%  
audit responsibility                                   审计责任 -I{J]L$S#  
audit results                                      审计结果 -QP&A >]7  
audit risk                                          审计风险 z,/y2H2  
audit sampling                                          审计抽样 K7$Vl"l  
audit sampling techniques                         审计抽样方法，审计抽样技术 XrQS?D`  
audit strategies                                  审计策略 P%xz"l i  
audit summary                                         审计总结，审计小结 s`"ALn8m  
audit team                                         审计小组 |cq%eN  
audit test                                    审计测试 pI{s )|"  
audit trail                                          审计轨迹 s*W)BK|+?  
audit work                                        审计工作 g63?(+Fz  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 POvpaPAZ<  
Auditing Guidelines (the～)                      审计规范指南 }lt]]094,  
auditing standards                             审计准则 js8\"  
audit-oriented working paper                          (审计)业务类工作底稿 O"x/O#66  
authorisation                                     授权 2\=cv  
authorisation of transaction                       交易的授权 }V %b  
availability                                         可获得性 4C_-MJI  
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balance                                      余额；差额；平衡 \|9KOulr  
balance sheet                                    资产负债表 r.;(Kx/M  
bank                                                 银行 @X6|[r&Z  
bank account                                    银行账户，银行户头 Kq`"}&0b\  
bank statement                                 银行对账单 nW (wu!2  
barter transaction                              易货交易，以物换物交易 #%g~fh  
basis of audit                                    审计依据 MF^I] 7_  
basis of preparation                                (会计报表的)编制基础 ^NTOZ0x~#
 
book of account                               账目，账簿 O[fg
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borrowing                                         借款，贷款，借债 DeTZl+qm1E  
branch                                              分支，分支机构，分店 U%na^Wu  
brought forward                                (账户余额等的)承上年，承上期，承上页 i d.W"5+  
budget                                              预算 o$r]Z
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building                                      建筑物；大楼 g1`/xJz|  
business conditions                                  业务情况，经营情况 #Rdq^TGMi;  
business licence                               (企业等的)营业执照  ]=g|e  
business relation                                业务关系 W[3)B(Vq<E  
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