[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 ]VuB2L[D  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 J(0E'o{ug  
acceptability                                     可接受性，可接受程度 [:vH_(|  
acceptable level of detection risk                     检查风险的可接受水平 F_<n8U:Y  
acceptance of engagement                       接受委托 *9XKkR<r  
accepting the engagement for the first time              首次接受委托 pJnT \~o  
access to asset                                         对资产的接触 bSG}I|  
according to                                     根据，依据，依照 /Qa'\X,f3  
account balance                                账户余额 D90.z"N\i9  
account for                                       对……进行会计处理，核算；解释 t>~ a/K"  
accounting                                        会计，会计学 /b|V=j}W  
accounting advisory serve                        会计咨询服务 N9SC \  
accounting firm                                 会计师事务所 ||xiKg  
accounting information                      会计信息，会计资料 @pV~Q2%  
accounting period                             会计期间 ){D 6E9  
accounting policies                                   会计政策 ?h$ =]  
accounting professional bodies                 会计职业组织，会计职业团体 jyLE  
accounting records                                   会计记录 &1!T@^56  
accounting responsibility                           会计责任 QsO%m  
accounting service                             会计服务 %ZKP d8  
accounting standards                                会计准则 2aDjt{7P  
Accounting Standards for Business Enterprises       企业会计准则 @k|V4  
accounting system                             会计系统 uPbGQ:%}  
accounting treatment                                会计处理 d ynq)lf  
accuracy                                    准确性，精确性 `rWT^E@p5m  
additional audit procedures                      追加审计程序 4~s{zob  
addressee                                         收件人，收信人 KxA^?,t[  
Administration of State-owned Assets  (the～)     国有资产管理局 r bfIH":  
administrative laws and regulations                 行政法规 ?o>JX.Nl&7  
adverse impact                                 不利影响，负面影响 006qj.  
adverse opinion                                反对意见 s%6{X48vY^  
advisory group                                  咨询组，顾问组 kWSei3  
agency fee                                        代理费，代理费用 spX*e1  
aggregate                                          总计，合计为…… cZb5h 9  
alternation of document and record                 变造文件和记录 \dx$G?R
 
alternative audit procedures                      替代审计程序，备选审计程序 Ifx EM  
amend                                              修改，修订 1M={8}3  
amortisation                                      摊销 N I*x):bx  
analytical capacity                             分析能力 w3<%wN>tE  
analytical procedures                               分析性程序 z1AYXW6F  
annual financial statements                        年度会计报表，年度财务报表 2HX#:y{\l  
appendix                                          附录，附表 K6z) &<  
applicable                                         适用的 ]%Db%A
 
applicable laws and regulations                 适用的法规 ~;QzV?%  
application systems                                  应用系统 \>G:mMk/  
apply consistently                              一贯地执行，一贯地实施 e`7dRnx&0  
appropriate                                       适当的，合适的； tCVaRP8eC+  
征用，挪用 mw!EDJ;'  
appropriate authorization                          适当的授权 qr<+@Q  
appropriateness of audit evidence                    审计证据的适当性 aAi"  
approval                                    批准，核准 Dt ~3Q
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assertion                                    (会计报表上的)认定；确认 qQ{i2D%)?f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 17C"@1n-  
asset                                                 资产，财产 -(;<Q_'s{"  
asset restructuring                             资产重组 r8wip\[  
assignment of duties                                 职责的划分 [YTOrN  
assistant                                     助理，助理人员 A8zh27[w%  
associated company                                 联属公司，联营公司 &tjv.t  
association                                        联合，结合；协会，社团 y@'~fI!E4  
assumption                                       假设，假定 g'pB<?'E'  
at a given date                                         在某一特定时日 8q"C=t7  
attestation                                         鉴证，公证 -#y^$$i0  
attestation service                             鉴证服务 `h(*D   
audit adjustment                                审计调整 d1{%z\u a  
audit areas                                        审计领域 !A|ayYBb\  
audit conclusion                                审计结论 CKu
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audit effectiveness                             审计效果 9*ek5vPB  
audit efficiency                                  审计效率 o-ee3j.  
audit engagement letter                      审计业务约定书 D|gI3i  
audit evidence                                          审计证据 |bM?Q$>~  
audit fee                                    审计费 C4h4W3w  
audit files                                          审计档案 Y@#rGV>  
audit findings                                     审计中发现的事项 -LnNA`-  
audit implementation stage                        审计实施阶段 SO#R5Mu2N  
audit mark                                        审计标识 GEGg S&SM  
audit materiality                                 审计重要性 ?3t]9z  
audit method                                     审计方法 kKHGcm^r  
audit objective                                         审计目标，审计目的 )*m
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audit of financial statements                      会计报表审计，财务报表审计 Be4n\c.  
audit opinion                                     审计意见 $%Kyz\;7/  
audit period                                      被审计期间，被审计年度 LvcGh  
audit plan                                          审计计划 abczW[\  
audit planning                                    编制审计计划，制定审计计划，审计计划 "b6ew2\  
audit planning stage                                  审计计划阶段 ;XDGlv%  
audit procedure                                审计程序 9bb 5?b/  
audit programme                               审计程序表，具体审计计划 x#hGJT  
audit report                                       审计报告 ?E|be )  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lD]/Kx  
audit report with a qualified opinion                 有保留意见的审计报告 ;
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audit report with an adverse opinion                否定意见的审计报告 :OC(93d)0  
audit report with dual dates                      双重日期审计报告 Eq82?+9  
audit reporting stage                                 审计报告阶段 `/+PZqdC  
audit responsibility                                   审计责任 QZO9CLX 8k  
audit results                                      审计结果 ,enU`}9V*  
audit risk                                          审计风险 [+_0y[~,tB  
audit sampling                                          审计抽样 ,Srj38p  
audit sampling techniques                         审计抽样方法，审计抽样技术 JZom#A. dt  
audit strategies                                  审计策略 7zWr5U.  
audit summary                                         审计总结，审计小结 c%O8h  
audit team                                         审计小组 =.9
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audit test                                    审计测试 kfQi}D'a  
audit trail                                          审计轨迹 o8h1  
audit work                                        审计工作 ]4 q6N
 
audit working paper                                 审计工作底稿 m{VC1BkZ  
audited financial statement                        审计会计报表，已审计财务报表 {T(z@0Xu  
Auditing Guidelines (the～)                      审计规范指南 w.0
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auditing standards                             审计准则 C0#"U f  
audit-oriented working paper                          (审计)业务类工作底稿 j{: >"6  
authorisation                                     授权 jC3)^E@:"  
authorisation of transaction                       交易的授权 d:%!)s  
availability                                         可获得性 W9A
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balance                                      余额；差额；平衡 {klyVb  
balance sheet                                    资产负债表 LE>b_gQ$ 2  
bank                                                 银行 W4V !7_  
bank account                                    银行账户，银行户头 n+94./Mh  
bank statement                                 银行对账单 5IfyD ]<  
barter transaction                              易货交易，以物换物交易 0!(BbQnWI  
basis of audit                                    审计依据 etD8S KD  
basis of preparation                                (会计报表的)编制基础 qR>"r"Fq  
book of account                               账目，账簿 5:6]ZFW  
borrowing                                         借款，贷款，借债 ` xm4?6  
branch                                              分支，分支机构，分店 nApkK1?  
brought forward                                (账户余额等的)承上年，承上期，承上页 HLp9_Y{X.  
budget                                              预算 Im0#_ \  
building                                      建筑物；大楼 4&a,7uVer  
business conditions                                  业务情况，经营情况 DAHQ7#qfQC  
business licence                               (企业等的)营业执照 lWe1Q#  
business relation                                业务关系 #fTPo:*t  
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