[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 IH|zNg{\Y  
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审计词汇英汉对照 |v&)O)Jg  
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ability to continue as a going concern               持续经营能力 ^y<^hKjV  
acceptability                                     可接受性，可接受程度 (i "TF2U,<  
acceptable level of detection risk                     检查风险的可接受水平 M xTJgY  
acceptance of engagement                       接受委托 ]'.qRTz'\t  
accepting the engagement for the first time              首次接受委托 <Q[%:LD  
access to asset                                         对资产的接触 bnxp[Qk|5  
according to                                     根据，依据，依照 ,=/9Ld2w 9  
account balance                                账户余额 7)?C+=,0  
account for                                       对……进行会计处理，核算；解释 ~9>H(c  
accounting                                        会计，会计学 <=(K'eqC^  
accounting advisory serve                        会计咨询服务 LdUz;sb  
accounting firm                                 会计师事务所 }%g[1 #%(  
accounting information                      会计信息，会计资料 y saRH3M  
accounting period                             会计期间 g2OnLEF]s  
accounting policies                                   会计政策 pF;. nt)  
accounting professional bodies                 会计职业组织，会计职业团体 qe]D4K8`Q3  
accounting records                                   会计记录 /[R=-s ;  
accounting responsibility                           会计责任 x]^d'o:cDP  
accounting service                             会计服务 FFT)m^4p.  
accounting standards                                会计准则 lrrTe E*  
Accounting Standards for Business Enterprises       企业会计准则 ,NO[Piok  
accounting system                             会计系统 YPK@BmAdE  
accounting treatment                                会计处理 ;,y_^-
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accuracy                                    准确性，精确性 9z,sn#-t  
additional audit procedures                      追加审计程序 ,&[o:jTk  
addressee                                         收件人，收信人 2&hv6Y1  
Administration of State-owned Assets  (the～)     国有资产管理局 Hav&
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administrative laws and regulations                 行政法规 Np\
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adverse impact                                 不利影响，负面影响 e=Ox
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adverse opinion                                反对意见 '}cSBbl&/n  
advisory group                                  咨询组，顾问组 Et6j6gmif  
agency fee                                        代理费，代理费用 6 AO(A *  
aggregate                                          总计，合计为…… rwWOhD)RU  
alternation of document and record                 变造文件和记录 =?]`Xo
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alternative audit procedures                      替代审计程序，备选审计程序 @&jR^`Y.  
amend                                              修改，修订 _Sj j|j  
amortisation                                      摊销 2dts}G  
analytical capacity                             分析能力 '4,?YcZ?S  
analytical procedures                               分析性程序 N"9^A^w8k  
annual financial statements                        年度会计报表，年度财务报表 y dWr&E5  
appendix                                          附录，附表 yQJ0",w3o.  
applicable                                         适用的  ?K-4T  
applicable laws and regulations                 适用的法规 &r,vD,  
application systems                                  应用系统 :tWkK$  
apply consistently                              一贯地执行，一贯地实施 F:zmO5L5  
appropriate                                       适当的，合适的； y&\4Wr9m  
征用，挪用 FM]clC;X?  
appropriate authorization                          适当的授权 5;`Ot2  
appropriateness of audit evidence                    审计证据的适当性 :7{GOx  
approval                                    批准，核准 WUS%
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assertion                                    (会计报表上的)认定；确认 6;E3|st1 X  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;CO qu#(  
asset                                                 资产，财产 b>5*G1  
asset restructuring                             资产重组 `;mgJD  
assignment of duties                                 职责的划分 jHEP1rNHE  
assistant                                     助理，助理人员 (-<hx~  
associated company                                 联属公司，联营公司 NSVE3  
association                                        联合，结合；协会，社团 A6z2KVk  
assumption                                       假设，假定 B4 bB`r  
at a given date                                         在某一特定时日 Mg >%EH/'  
attestation                                         鉴证，公证 4(8c L?J`0  
attestation service                             鉴证服务 .1(_7!m@  
audit adjustment                                审计调整 &5}YTKe}|  
audit areas                                        审计领域 =1Plu5  
audit conclusion                                审计结论 %XR(K@V  
audit effectiveness                             审计效果 h<L_ =)lH  
audit efficiency                                  审计效率 ( yLu=  
audit engagement letter                      审计业务约定书 hUpour |b  
audit evidence                                          审计证据 fAh|43Y*a  
audit fee                                    审计费 Le83[E*i  
audit files                                          审计档案 jd]L}%ax  
audit findings                                     审计中发现的事项 "yymnIQ3u  
audit implementation stage                        审计实施阶段 I(UK9H{0$  
audit mark                                        审计标识 ^
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audit materiality                                 审计重要性 N_G&nw  
audit method                                     审计方法 kNP-+o  
audit objective                                         审计目标，审计目的 'qVlq5.  
audit of financial statements                      会计报表审计，财务报表审计 ESviWCh0Fl  
audit opinion                                     审计意见 [XPAI["  
audit period                                      被审计期间，被审计年度 X$<pt,}%  
audit plan                                          审计计划 PY|zN|  
audit planning                                    编制审计计划，制定审计计划，审计计划 *BxU5)O  
audit planning stage                                  审计计划阶段 vdXi'<  
audit procedure                                审计程序 +
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audit programme                               审计程序表，具体审计计划 O:v#M]   
audit report                                       审计报告 J"#6m&R_q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '*[7O2\%/  
audit report with a qualified opinion                 有保留意见的审计报告 WiH8j$;xu  
audit report with an adverse opinion                否定意见的审计报告 A}!
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audit report with dual dates                      双重日期审计报告 8K^#$,.."  
audit reporting stage                                 审计报告阶段 N?3p,2  
audit responsibility                                   审计责任 -
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audit results                                      审计结果 TFldYKd/l  
audit risk                                          审计风险 {^ BZ#)m|  
audit sampling                                          审计抽样 R;,5LS&*a  
audit sampling techniques                         审计抽样方法，审计抽样技术 {pQ8/Af!  
audit strategies                                  审计策略 4~Q
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audit summary                                         审计总结，审计小结 S%H"i y  
audit team                                         审计小组 $[_5:@T%N  
audit test                                    审计测试 "[/W+&z[~  
audit trail                                          审计轨迹 NI/'SMj%  
audit work                                        审计工作 5>dA7j^v  
audit working paper                                 审计工作底稿 ,1~B7Zd  
audited financial statement                        审计会计报表，已审计财务报表 ka=A:biz  
Auditing Guidelines (the～)                      审计规范指南 _R0O9sPTO  
auditing standards                             审计准则 =2*2$  
audit-oriented working paper                          (审计)业务类工作底稿 AW;xlY= g  
authorisation                                     授权 yC@PMyE]  
authorisation of transaction                       交易的授权 J<NpA(@^  
availability                                         可获得性
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balance                                      余额；差额；平衡 L D{~6RP  
balance sheet                                    资产负债表 r:rPzq1  
bank                                                 银行 D,$M$f1  
bank account                                    银行账户，银行户头 fx:vhEX  
bank statement                                 银行对账单 -~sW@u)O  
barter transaction                              易货交易，以物换物交易 >q')%j  
basis of audit                                    审计依据 2./z6jXW_  
basis of preparation                                (会计报表的)编制基础 XiV*d0 6{  
book of account                               账目，账簿 ']Czn._  
borrowing                                         借款，贷款，借债 O*2{V]Y @  
branch                                              分支，分支机构，分店 (gdzgLHy  
brought forward                                (账户余额等的)承上年，承上期，承上页 {OQ)Np!  
budget                                              预算 F" G+/c/L  
building                                      建筑物；大楼 cEXd#TlY~X  
business conditions                                  业务情况，经营情况 eVj 8u  
business licence                               (企业等的)营业执照 ]}S9KP  
business relation                                业务关系 EGRIhnED#  
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