[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 ktM7L{Nz  
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审计词汇英汉对照 zek>]l`!  
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ability to continue as a going concern               持续经营能力 $5DlCN  
acceptability                                     可接受性，可接受程度 azG"Mt|7Z  
acceptable level of detection risk                     检查风险的可接受水平 gCbS$Pw  
acceptance of engagement                       接受委托 Q1(4l?X@  
accepting the engagement for the first time              首次接受委托 N w/it *f  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 j%gle %_  
account balance                                账户余额 xEufbFAN?  
account for                                       对……进行会计处理，核算；解释 ViU5l*n;  
accounting                                        会计，会计学 .&n!4F'  
accounting advisory serve                        会计咨询服务 ?>
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accounting firm                                 会计师事务所 %0'7J@W  
accounting information                      会计信息，会计资料 Kp19dp}'b  
accounting period                             会计期间 zX6Q7 Bc  
accounting policies                                   会计政策 EIF  
accounting professional bodies                 会计职业组织，会计职业团体 S$46YQ  
accounting records                                   会计记录 -*qoF(/U  
accounting responsibility                           会计责任 H !|g?"C  
accounting service                             会计服务 F:AVik  
accounting standards                                会计准则 DH)E9HL  
Accounting Standards for Business Enterprises       企业会计准则 DeI3(o7  
accounting system                             会计系统 ei~f1$zc#h  
accounting treatment                                会计处理 V?~!Dp  
accuracy                                    准确性，精确性 QkYKm<b  
additional audit procedures                      追加审计程序 N(P2Lo{JF  
addressee                                         收件人，收信人 DXZZZ[#  
Administration of State-owned Assets  (the～)     国有资产管理局 2"WP>>b80  
administrative laws and regulations                 行政法规 B?4Iu)bCxI  
adverse impact                                 不利影响，负面影响 csV3mzP  
adverse opinion                                反对意见 nuw7pEW@?  
advisory group                                  咨询组，顾问组 N;4wbUPL7h  
agency fee                                        代理费，代理费用 uvi&! )x  
aggregate                                          总计，合计为…… AB<%GzW0(  
alternation of document and record                 变造文件和记录 szD9z{9"y  
alternative audit procedures                      替代审计程序，备选审计程序 -op)X>  
amend                                              修改，修订 !t?5U_on  
amortisation                                      摊销 tjQ6[`  
analytical capacity                             分析能力 ]1MZ:]k  
analytical procedures                               分析性程序 fr}.#~{5Y  
annual financial statements                        年度会计报表，年度财务报表 szXqJG8|  
appendix                                          附录，附表 un} !&*+  
applicable                                         适用的 Uy?X-"UR  
applicable laws and regulations                 适用的法规 7R
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application systems                                  应用系统 9U3.=J  
apply consistently                              一贯地执行，一贯地实施 9<o*aFgCa  
appropriate                                       适当的，合适的； .R^ R|<x  
征用，挪用 (Dn1Eov  
appropriate authorization                          适当的授权 t ;fJ`.  
appropriateness of audit evidence                    审计证据的适当性 ]l`V#Rd  
approval                                    批准，核准 AqHGBH0  
assertion                                    (会计报表上的)认定；确认 qKE
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uH#X:Vne  
asset                                                 资产，财产 O\h%ZLjfO  
asset restructuring                             资产重组 g'2}Y5m$`  
assignment of duties                                 职责的划分 "BIhd*K[~  
assistant                                     助理，助理人员 V;gC[7H  
associated company                                 联属公司，联营公司 %g69kizoWi  
association                                        联合，结合；协会，社团 )~IOsTjI  
assumption                                       假设，假定 X]d N1/_  
at a given date                                         在某一特定时日 D`U,T&@  
attestation                                         鉴证，公证 X.ZG-TC  
attestation service                             鉴证服务 [WXcp1p  
audit adjustment                                审计调整 S'`RP2P  
audit areas                                        审计领域 ->Fsmb+R  
audit conclusion                                审计结论 5?|y%YH;R\  
audit effectiveness                             审计效果 z>b^Ui0  
audit efficiency                                  审计效率 =% |f-x  
audit engagement letter                      审计业务约定书 5acC4v!T  
audit evidence                                          审计证据 rl-#Ez  
audit fee                                    审计费 j$4lyDfD  
audit files                                          审计档案 3ouo4tf$H.  
audit findings                                     审计中发现的事项 Swgvj(y;!A  
audit implementation stage                        审计实施阶段 B_C."{
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audit mark                                        审计标识 iF_u/#  
audit materiality                                 审计重要性 |)mUO:*  
audit method                                     审计方法 }%<cFi &  
audit objective                                         审计目标，审计目的 Q8_5g$X\  
audit of financial statements                      会计报表审计，财务报表审计 >fD%lq;  
audit opinion                                     审计意见 BM5)S gK  
audit period                                      被审计期间，被审计年度 O%<+&Q7  
audit plan                                          审计计划 Z{2QDjAI;  
audit planning                                    编制审计计划，制定审计计划，审计计划 \"$q=% vD  
audit planning stage                                  审计计划阶段 6U,:J'5gP  
audit procedure                                审计程序 6=x]20  
audit programme                               审计程序表，具体审计计划 M #%V%<  
audit report                                       审计报告 X?]Mzcu  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u,~+ho@  
audit report with a qualified opinion                 有保留意见的审计报告 DmZ_tuVI  
audit report with an adverse opinion                否定意见的审计报告 2 o 7o~r  
audit report with dual dates                      双重日期审计报告 #v4^,$k>  
audit reporting stage                                 审计报告阶段 ob/HO(h3  
audit responsibility                                   审计责任 ?.ofs}  
audit results                                      审计结果 \*pS4vy5x  
audit risk                                          审计风险 '1zC|:,  
audit sampling                                          审计抽样 DLO#_t^v.  
audit sampling techniques                         审计抽样方法，审计抽样技术 VeH%E.:  
audit strategies                                  审计策略 wkp$/IZKMj  
audit summary                                         审计总结，审计小结 $?9u;+jIR  
audit team                                         审计小组 )=5 *iWe  
audit test                                    审计测试 `:2n
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audit trail                                          审计轨迹 (~(FQ:L%U  
audit work                                        审计工作 iztgk/(+G  
audit working paper                                 审计工作底稿 ncpA\E;ff^  
audited financial statement                        审计会计报表，已审计财务报表 gL1r"&^L  
Auditing Guidelines (the～)                      审计规范指南 K k^!P*#  
auditing standards                             审计准则 \2Kl]G(w%y  
audit-oriented working paper                          (审计)业务类工作底稿 &m{~4]qWpM  
authorisation                                     授权 Y"dTm;&  
authorisation of transaction                       交易的授权 L
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availability                                         可获得性 ]ed7Q3lq  
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balance                                      余额；差额；平衡 @;[.#hK  
balance sheet                                    资产负债表 y }h2
  
bank                                                 银行 buHUBn[3)  
bank account                                    银行账户，银行户头 YP{mzGdE&  
bank statement                                 银行对账单 .SBN^fq  
barter transaction                              易货交易，以物换物交易 5!6}g<z&L  
basis of audit                                    审计依据 UYpln[S  
basis of preparation                                (会计报表的)编制基础 j92+kq>Xd  
book of account                               账目，账簿 }-&#vP~I  
borrowing                                         借款，贷款，借债 ul"Z% 1]  
branch                                              分支，分支机构，分店 D~TK'&  
brought forward                                (账户余额等的)承上年，承上期，承上页 T n,Ifo3  
budget                                              预算 !DKl:8mx4  
building                                      建筑物；大楼 :k~ p=ko  
business conditions                                  业务情况，经营情况 1+-F3ROP  
business licence                               (企业等的)营业执照 v^ 1x}  
business relation                                业务关系 jQ(%LYX$  
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