[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 _C*}14 "3  
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审计词汇英汉对照 Ybok[5  
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ability to continue as a going concern               持续经营能力 +Uk/Zg w^  
acceptability                                     可接受性，可接受程度 f|< *2Mk  
acceptable level of detection risk                     检查风险的可接受水平 \y0abxIHS  
acceptance of engagement                       接受委托 BGA.8qWR4  
accepting the engagement for the first time              首次接受委托 n\P{Mc  
access to asset                                         对资产的接触 (^6SF>'  
according to                                     根据，依据，依照 N:d" {k  
account balance                                账户余额 ^ 5UIbA(  
account for                                       对……进行会计处理，核算；解释 _y8)jD"  
accounting                                        会计，会计学 Uh9$e
 
accounting advisory serve                        会计咨询服务 Z-/

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accounting firm                                 会计师事务所 M<)HJ lr  
accounting information                      会计信息，会计资料 D vK}UAj=  
accounting period                             会计期间 NDI|;  
accounting policies                                   会计政策 xl<Cstr  
accounting professional bodies                 会计职业组织，会计职业团体 jmAWto}.  
accounting records                                   会计记录 G_X'd  
accounting responsibility                           会计责任 e
vn ]n  
accounting service                             会计服务 EmH2 Dbw  
accounting standards                                会计准则 \ 6sp"KqP  
Accounting Standards for Business Enterprises       企业会计准则 ~A6QX8a  
accounting system                             会计系统 yTmoEy. q  
accounting treatment                                会计处理 G8<,\mg+  
accuracy                                    准确性，精确性 jLZ~9FXF2  
additional audit procedures                      追加审计程序 paiF ah  
addressee                                         收件人，收信人 v'DL >Y  
Administration of State-owned Assets  (the～)     国有资产管理局 &|',o ?'F  
administrative laws and regulations                 行政法规 QR a>W/N  
adverse impact                                 不利影响，负面影响 ,H.q%!{h_  
adverse opinion                                反对意见 R[Pyrs!H  
advisory group                                  咨询组，顾问组 a|66[  
agency fee                                        代理费，代理费用 ,!Q2^R  
aggregate                                          总计，合计为…… CRS/qso[Q'  
alternation of document and record                 变造文件和记录  DMf:u`<  
alternative audit procedures                      替代审计程序，备选审计程序 /<M08ze  
amend                                              修改，修订 d7l0;yR&+  
amortisation                                      摊销 Pirc49c  
analytical capacity                             分析能力 QZzi4[-as  
analytical procedures                               分析性程序 ku?i[Th  
annual financial statements                        年度会计报表，年度财务报表 P~=|R9t  
appendix                                          附录，附表 NPKRX Li
%  
applicable                                         适用的 /(XtNtO*  
applicable laws and regulations                 适用的法规 7zy6`OP  
application systems                                  应用系统 IEO5QV:u:  
apply consistently                              一贯地执行，一贯地实施 =cg0o_q8  
appropriate                                       适当的，合适的； :uqsRFo&4  
征用，挪用 qM]eK\q 1  
appropriate authorization                          适当的授权 p"Fj6T2  
appropriateness of audit evidence                    审计证据的适当性 &s\w: 9In  
approval                                    批准，核准 #uFP eu:  
assertion                                    (会计报表上的)认定；确认 YB~}!F [(  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wD"Y
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asset                                                 资产，财产 6x6PP}IX  
asset restructuring                             资产重组 $\{@wL  
assignment of duties                                 职责的划分 a B%DIH,  
assistant                                     助理，助理人员 $I+QyKO9k  
associated company                                 联属公司，联营公司 g)2}`}  
association                                        联合，结合；协会，社团 )CEfG  
assumption                                       假设，假定 -x@mS2  
at a given date                                         在某一特定时日 ,%yjEO  
attestation                                         鉴证，公证 2et7Vw  
attestation service                             鉴证服务 AEhh 6v  
audit adjustment                                审计调整 LbvnV~S  
audit areas                                        审计领域 fY$M**/,  
audit conclusion                                审计结论 }"%tlU!}  
audit effectiveness                             审计效果 X>=`{JS1  
audit efficiency                                  审计效率 \h?C G_|]  
audit engagement letter                      审计业务约定书 g!cTG-bh>J  
audit evidence                                          审计证据 X.bNU  
audit fee                                    审计费 -+-@Yq$  
audit files                                          审计档案 U c$RYPq  
audit findings                                     审计中发现的事项 ,;hI yT  
audit implementation stage                        审计实施阶段 D
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audit mark                                        审计标识 mKQ!@$*  
audit materiality                                 审计重要性 MAQkk%6[g  
audit method                                     审计方法 4tof[n3us  
audit objective                                         审计目标，审计目的 +A3@{2  
audit of financial statements                      会计报表审计，财务报表审计 + |KnO  
audit opinion                                     审计意见 zT*EpIa+LS  
audit period                                      被审计期间，被审计年度 hK&jo(V  
audit plan                                          审计计划 [
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audit planning                                    编制审计计划，制定审计计划，审计计划 "i(k8+iK  
audit planning stage                                  审计计划阶段 8|OsVIe%  
audit procedure                                审计程序 g,r'].Jg  
audit programme                               审计程序表，具体审计计划 >7p?^*&7;  
audit report                                       审计报告 g%Sl+gWdJ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^#9 &Rk!t  
audit report with a qualified opinion                 有保留意见的审计报告 1c8J yp  
audit report with an adverse opinion                否定意见的审计报告 :B6hYx  
audit report with dual dates                      双重日期审计报告 F/IXqj  
audit reporting stage                                 审计报告阶段 bO8g#rO  
audit responsibility                                   审计责任 LaG./+IP  
audit results                                      审计结果 %!mJnc%  
audit risk                                          审计风险 "FwbhD0Gb  
audit sampling                                          审计抽样 {.K>9#^m  
audit sampling techniques                         审计抽样方法，审计抽样技术 GBFYa6\4sT  
audit strategies                                  审计策略 #;# V1  
audit summary                                         审计总结，审计小结 L Me{5H  
audit team                                         审计小组 d dkh*[  
audit test                                    审计测试 b*\K I  
audit trail                                          审计轨迹 FO&U{(Q  
audit work                                        审计工作 ?4P*,c  
audit working paper                                 审计工作底稿 !X[b 4p  
audited financial statement                        审计会计报表，已审计财务报表 $h"tg9L^)  
Auditing Guidelines (the～)                      审计规范指南 aqSHo2]DX9  
auditing standards                             审计准则 s{4|eYR  
audit-oriented working paper                          (审计)业务类工作底稿 I6,'o)l{_  
authorisation                                     授权 BxS\"W  
authorisation of transaction                       交易的授权 N.vt5WP  
availability                                         可获得性 XXBN Nr_CK  
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balance                                      余额；差额；平衡 xT6&;,|`  
balance sheet                                    资产负债表 M_<O'Ii3  
bank                                                 银行 )7l+\t  
bank account                                    银行账户，银行户头 tpwMy:<Ex  
bank statement                                 银行对账单 1JMEniB+9  
barter transaction                              易货交易，以物换物交易 a{v1[
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basis of audit                                    审计依据 L0H;y6&  
basis of preparation                                (会计报表的)编制基础 Soy!)
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book of account                               账目，账簿 3(0k!o0"  
borrowing                                         借款，贷款，借债 [p^N].K$  
branch                                              分支，分支机构，分店 <csz4tL}P  
brought forward                                (账户余额等的)承上年，承上期，承上页 >RZ]t[)y  
budget                                              预算 a|Io)Qhr  
building                                      建筑物；大楼 $hZb<Xz  
business conditions                                  业务情况，经营情况 $O9Nprf  
business licence                               (企业等的)营业执照 osPJ%I`^  
business relation                                业务关系 kclClB:PS  
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