[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 2>em0{e  
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审计词汇英汉对照 P%X-@0)  
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ability to continue as a going concern               持续经营能力 p2x [
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acceptability                                     可接受性，可接受程度 [FQ\I-GNC  
acceptable level of detection risk                     检查风险的可接受水平 +pqM ^3t|y  
acceptance of engagement                       接受委托 =7 ,K
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accepting the engagement for the first time              首次接受委托 ;K:8#XuV  
access to asset                                         对资产的接触 > 8]j   
according to                                     根据，依据，依照 #f'DEo<b  
account balance                                账户余额 TOI4?D]  
account for                                       对……进行会计处理，核算；解释 AW5iV3  
accounting                                        会计，会计学 0_eQlatb  
accounting advisory serve                        会计咨询服务 b4,jN~ci  
accounting firm                                 会计师事务所 K'6[J"dB  
accounting information                      会计信息，会计资料 f3WS a&e
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accounting period                             会计期间  wz -)1!  
accounting policies                                   会计政策 ? )3jqQ.  
accounting professional bodies                 会计职业组织，会计职业团体 JhR W[~  
accounting records                                   会计记录 Hlj6$%.  
accounting responsibility                           会计责任 :XT?jdg  
accounting service                             会计服务 g?qKNY  
accounting standards                                会计准则 e&X>F"z2  
Accounting Standards for Business Enterprises       企业会计准则 C>|@& o1  
accounting system                             会计系统 iRmQ5ezk  
accounting treatment                                会计处理 \+qOO65/+  
accuracy                                    准确性，精确性 A~-#@Z  
additional audit procedures                      追加审计程序 SlT*C6f  
addressee                                         收件人，收信人 1(`M~vFDK  
Administration of State-owned Assets  (the～)     国有资产管理局  [EHrIn  
administrative laws and regulations                 行政法规 ?)tK!'  
adverse impact                                 不利影响，负面影响 e-D4'lu  
adverse opinion                                反对意见 rcbP$tvz  
advisory group                                  咨询组，顾问组 Na!za'qk[o  
agency fee                                        代理费，代理费用 J+<p+(^*v  
aggregate                                          总计，合计为…… !}&"W,,0  
alternation of document and record                 变造文件和记录 V"d=.Hb>  
alternative audit procedures                      替代审计程序，备选审计程序 Ae|P"^kZ  
amend                                              修改，修订 dU;upS_-  
amortisation                                      摊销 H)J S0 G0  
analytical capacity                             分析能力 m=&j@  
analytical procedures                               分析性程序 VTh$a_P>  
annual financial statements                        年度会计报表，年度财务报表 Ex($  
appendix                                          附录，附表 >BqCkyM9Kf  
applicable                                         适用的 -Fwh3F4g  
applicable laws and regulations                 适用的法规 J^H=i)A  
application systems                                  应用系统 kC^.4n om  
apply consistently                              一贯地执行，一贯地实施 QXk"?yT`E  
appropriate                                       适当的，合适的； .`LgYW  
征用，挪用 C*wdtEGq  
appropriate authorization                          适当的授权 U|fTb0fB  
appropriateness of audit evidence                    审计证据的适当性 Ge}$rLu]0  
approval                                    批准，核准 .1ddv4Hk  
assertion                                    (会计报表上的)认定；确认 B/YcSEY;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WL~`u  
asset                                                 资产，财产 DNth4z  
asset restructuring                             资产重组 By)3*<5a_  
assignment of duties                                 职责的划分 jEU'.RBN%  
assistant                                     助理，助理人员 2bA#D%PHD  
associated company                                 联属公司，联营公司 `facFt[
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association                                        联合，结合；协会，社团 ujx-jIhT_  
assumption                                       假设，假定 { R*Y=Ie  
at a given date                                         在某一特定时日 3&J&^O  
attestation                                         鉴证，公证 ;mJkqbVol  
attestation service                             鉴证服务 )}| mDN&P  
audit adjustment                                审计调整 Q#rt<S1zW  
audit areas                                        审计领域 Hhf72IX  
audit conclusion                                审计结论 wA0eG@xi)  
audit effectiveness                             审计效果 OJ[rj`wrW^  
audit efficiency                                  审计效率 m
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audit engagement letter                      审计业务约定书 <3#<I)#  
audit evidence                                          审计证据 tBl#o ^  
audit fee                                    审计费 Zps&[;R$-  
audit files                                          审计档案 y\_wWE  
audit findings                                     审计中发现的事项 i=da,W=0  
audit implementation stage                        审计实施阶段 (@?eLJlT  
audit mark                                        审计标识 p +D=}O  
audit materiality                                 审计重要性 ;F,qS0lzE  
audit method                                     审计方法 V [4n'LcE  
audit objective                                         审计目标，审计目的 k|ip?O  
audit of financial statements                      会计报表审计，财务报表审计 {"4<To]z  
audit opinion                                     审计意见 2 zl~>3S  
audit period                                      被审计期间，被审计年度 %AgA -pBp  
audit plan                                          审计计划 9UmBm#"  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;vUxO<cKFq  
audit planning stage                                  审计计划阶段 z+6QZQk  
audit procedure                                审计程序 D% @KRcp^b  
audit programme                               审计程序表，具体审计计划 =L16hDk o  
audit report                                       审计报告 pU DO7Q]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A5+
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audit report with a qualified opinion                 有保留意见的审计报告 DrFur(=T  
audit report with an adverse opinion                否定意见的审计报告 FAd``9kRT  
audit report with dual dates                      双重日期审计报告 Gy^FrF  
audit reporting stage                                 审计报告阶段 afy
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audit responsibility                                   审计责任 E.#6;HHzN  
audit results                                      审计结果 ^ +a  
audit risk                                          审计风险 r:#Q9EA  
audit sampling                                          审计抽样 3*2I$e!Jt  
audit sampling techniques                         审计抽样方法，审计抽样技术 x.G"D(  
audit strategies                                  审计策略 4[_L=zD  
audit summary                                         审计总结，审计小结 D@5s8xv  
audit team                                         审计小组 iha9!kf  
audit test                                    审计测试 _y-B";Vmm  
audit trail                                          审计轨迹 ~%KM3Vap  
audit work                                        审计工作 EJ8I[(  
audit working paper                                 审计工作底稿 rV U:VL`2  
audited financial statement                        审计会计报表，已审计财务报表 \L %q[  
Auditing Guidelines (the～)                      审计规范指南 kyK'  
auditing standards                             审计准则 OT%V{hD  
audit-oriented working paper                          (审计)业务类工作底稿 ,$PFI(Whk  
authorisation                                     授权 'oCm.~;_  
authorisation of transaction                       交易的授权 @jKDj]\  
availability                                         可获得性 5R"
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balance                                      余额；差额；平衡 D8EeZUqU  
balance sheet                                    资产负债表 /Bm#`?(ia  
bank                                                 银行 y-<$bA[K~  
bank account                                    银行账户，银行户头 t,1in4sN  
bank statement                                 银行对账单 zw< 4G[u  
barter transaction                              易货交易，以物换物交易 OuNj:  
basis of audit                                    审计依据 jF4csO=E  
basis of preparation                                (会计报表的)编制基础 |""=)-5N  
book of account                               账目，账簿 >kZ6f4
 
borrowing                                         借款，贷款，借债 
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branch                                              分支，分支机构，分店 Q;Q%SI`yT  
brought forward                                (账户余额等的)承上年，承上期，承上页 "'~|}x1Uv  
budget                                              预算 Ia'x]
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building                                      建筑物；大楼 ^pN 5NwC5  
business conditions                                  业务情况，经营情况 k=ts&9\  
business licence                               (企业等的)营业执照 }E,jR
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business relation                                业务关系 =hPG_4#  
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