[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 I .!/R`
 
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审计词汇英汉对照 T"U t).  
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ability to continue as a going concern               持续经营能力 #1@~w}Dh  
acceptability                                     可接受性，可接受程度 B:cOcd?p  
acceptable level of detection risk                     检查风险的可接受水平 1#"Q'
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acceptance of engagement                       接受委托 /MH@>C _  
accepting the engagement for the first time              首次接受委托 BtChG] N|  
access to asset                                         对资产的接触 M7,MxwZ0k  
according to                                     根据，依据，依照 uszSFe]E  
account balance                                账户余额 +_
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account for                                       对……进行会计处理，核算；解释 Q
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accounting                                        会计，会计学 8[;oUVb
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accounting advisory serve                        会计咨询服务 u7Y< ~  
accounting firm                                 会计师事务所 8p{  
accounting information                      会计信息，会计资料 #l#[\6  
accounting period                             会计期间 /? 1Yf  
accounting policies                                   会计政策 jMui+G(h  
accounting professional bodies                 会计职业组织，会计职业团体 Q0Qm0B5eY  
accounting records                                   会计记录 9Pk3}f)a  
accounting responsibility                           会计责任 `sy &dyM  
accounting service                             会计服务 OG7v'vmY  
accounting standards                                会计准则 `yX+NRi(s  
Accounting Standards for Business Enterprises       企业会计准则 e uHu}  
accounting system                             会计系统 [.xk
 
accounting treatment                                会计处理 hRIS[#z;U  
accuracy                                    准确性，精确性 IC.<)
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additional audit procedures                      追加审计程序 %yM' Z[-  
addressee                                         收件人，收信人 =^y{@[p`(  
Administration of State-owned Assets  (the～)     国有资产管理局 (Zg'pSs)  
administrative laws and regulations                 行政法规 fhIj+/{_O  
adverse impact                                 不利影响，负面影响 *jw$d8q2  
adverse opinion                                反对意见 Ny,A#-?  
advisory group                                  咨询组，顾问组 np\2sa`  
agency fee                                        代理费，代理费用 bL],KW;Q  
aggregate                                          总计，合计为…… 7h9[-d6  
alternation of document and record                 变造文件和记录 ZQ' z  
alternative audit procedures                      替代审计程序，备选审计程序 ZHD0u)ri=J  
amend                                              修改，修订 fMEv85@JL  
amortisation                                      摊销 w[7.@%^[  
analytical capacity                             分析能力 <C"N X  
analytical procedures                               分析性程序 ca3BJWY}J  
annual financial statements                        年度会计报表，年度财务报表 yX.5Y|A<  
appendix                                          附录，附表 ?Ga2K  
applicable                                         适用的 uj9tr`Zh  
applicable laws and regulations                 适用的法规 p/WH#4Xdr  
application systems                                  应用系统 LF)a"Sh  
apply consistently                              一贯地执行，一贯地实施 l9NOzAH3  
appropriate                                       适当的，合适的； j)tCr Py  
征用，挪用 "K+N f  
appropriate authorization                          适当的授权 a3dzok  
appropriateness of audit evidence                    审计证据的适当性 .1}rzh}8  
approval                                    批准，核准 +.(}u ,:8  
assertion                                    (会计报表上的)认定；确认 [zTYiNa  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [mf7>M`p]@  
asset                                                 资产，财产 Hdbnb[e  
asset restructuring                             资产重组 Uq] EJu  
assignment of duties                                 职责的划分 O`[iz/7m  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 ' MS!ss=r  
association                                        联合，结合；协会，社团 (\m ulj  
assumption                                       假设，假定 Ih-3t*L  
at a given date                                         在某一特定时日 3aE[F f[  
attestation                                         鉴证，公证 e8ULf~I  
attestation service                             鉴证服务 4&oXy,8LC  
audit adjustment                                审计调整 j*H;a ?Y  
audit areas                                        审计领域 x<*IF,o  
audit conclusion                                审计结论 '/u:,ar  
audit effectiveness                             审计效果 p17|ld`  
audit efficiency                                  审计效率 qaMZfA  
audit engagement letter                      审计业务约定书 -_EY$?4  
audit evidence                                          审计证据 juYA`:qE&  
audit fee                                    审计费 }}``~  
audit files                                          审计档案 TvWU[=4Yk  
audit findings                                     审计中发现的事项 ?zhI=1ED%  
audit implementation stage                        审计实施阶段 Q@e*$<3  
audit mark                                        审计标识 ]D?# \|  
audit materiality                                 审计重要性 i{|lsd(+  
audit method                                     审计方法 ~N{_N95!2@  
audit objective                                         审计目标，审计目的 $d2kHT  
audit of financial statements                      会计报表审计，财务报表审计 ~~xyFT+{F  
audit opinion                                     审计意见 }c35FM,  
audit period                                      被审计期间，被审计年度 B%eDBu ")  
audit plan                                          审计计划 '"xL}8HX}  
audit planning                                    编制审计计划，制定审计计划，审计计划 zJfK4o  
audit planning stage                                  审计计划阶段 S_|9j{w)  
audit procedure                                审计程序 Q3BLL`W~  
audit programme                               审计程序表，具体审计计划 )RA\kZ"  
audit report                                       审计报告 K9C@dvFH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 % U
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audit report with a qualified opinion                 有保留意见的审计报告 wuIsO;}/9  
audit report with an adverse opinion                否定意见的审计报告 J@k
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audit report with dual dates                      双重日期审计报告 @z r8%8n  
audit reporting stage                                 审计报告阶段 '0CXHjZN  
audit responsibility                                   审计责任 nIV.
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audit results                                      审计结果 Tsm1C#6 Y*  
audit risk                                          审计风险 YeRcf`  
audit sampling                                          审计抽样 e0v9u
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audit sampling techniques                         审计抽样方法，审计抽样技术 QIij
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audit strategies                                  审计策略 H5AK n*'7  
audit summary                                         审计总结，审计小结 ERfd7V<c>  
audit team                                         审计小组 FE8+E\ U?  
audit test                                    审计测试 ?jNF6z*M6  
audit trail                                          审计轨迹 f.b8ZBNj>  
audit work                                        审计工作 FylWbQU9  
audit working paper                                 审计工作底稿 Jw:Fj{D  
audited financial statement                        审计会计报表，已审计财务报表 rV8(ia  
Auditing Guidelines (the～)                      审计规范指南 OH$F >wO  
auditing standards                             审计准则 7y>Tn`V8G  
audit-oriented working paper                          (审计)业务类工作底稿 VO.-.  
authorisation                                     授权 r~Y>+ln.  
authorisation of transaction                       交易的授权 [^?13xMb  
availability                                         可获得性 :b<-[8d&  
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balance                                      余额；差额；平衡 4NpHX+=P  
balance sheet                                    资产负债表 6C:x6'5[  
bank                                                 银行 A+0T"2  
bank account                                    银行账户，银行户头  &7L~PZ  
bank statement                                 银行对账单 ur/Oc24i1n  
barter transaction                              易货交易，以物换物交易 6-*~t8  
basis of audit                                    审计依据 tr}KPdE  
basis of preparation                                (会计报表的)编制基础 nmD1C_&  
book of account                               账目，账簿 Wk/fB0   
borrowing                                         借款，贷款，借债 S
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branch                                              分支，分支机构，分店 ^H5w41  
brought forward                                (账户余额等的)承上年，承上期，承上页 _-@Z Ohw&  
budget                                              预算 l9_m>X~  
building                                      建筑物；大楼 NniX/fk  
business conditions                                  业务情况，经营情况 Rz.i/wg}  
business licence                               (企业等的)营业执照 3 R5%N ~  
business relation                                业务关系 ]{K5zSK  
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