[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 tS!FnQg4  
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审计词汇英汉对照 %sxLxx_x!  
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ability to continue as a going concern               持续经营能力 XtY!fo*  
acceptability                                     可接受性，可接受程度 8,B?!%FP  
acceptable level of detection risk                     检查风险的可接受水平 jBZlNEw  
acceptance of engagement                       接受委托 cq lA"Eof  
accepting the engagement for the first time              首次接受委托 2;Vss<hR4A  
access to asset                                         对资产的接触 l r80RL'_  
according to                                     根据，依据，依照 c%y(Z5  
account balance                                账户余额 H'KCIqo  
account for                                       对……进行会计处理，核算；解释 "yaz!?O>  
accounting                                        会计，会计学 ^j]"!:h  
accounting advisory serve                        会计咨询服务 R=&9M4  
accounting firm                                 会计师事务所 qTSyy=  
accounting information                      会计信息，会计资料 XJg8-)T #  
accounting period                             会计期间 1(%9)).K  
accounting policies                                   会计政策 qE B3Y54+  
accounting professional bodies                 会计职业组织，会计职业团体 <Qg).n>;z  
accounting records                                   会计记录 8T6LD  
accounting responsibility                           会计责任 H#H@AY3Y  
accounting service                             会计服务 Yc~(Wue  
accounting standards                                会计准则 loRT+u$&  
Accounting Standards for Business Enterprises       企业会计准则 $HgBzZ7A2  
accounting system                             会计系统 kw)("SQ  
accounting treatment                                会计处理 gJa48 pi  
accuracy                                    准确性，精确性 7egE."  
additional audit procedures                      追加审计程序 ]oT8H?%*Y  
addressee                                         收件人，收信人 `HVS}}{a  
Administration of State-owned Assets  (the～)     国有资产管理局 +cH,2^&
 
administrative laws and regulations                 行政法规 7~b=G  
adverse impact                                 不利影响，负面影响 y7CC5S?  
adverse opinion                                反对意见 d}D%%noIu  
advisory group                                  咨询组，顾问组 +kA>^  
agency fee                                        代理费，代理费用 WX"iDz.  
aggregate                                          总计，合计为…… k=]#)A(#C  
alternation of document and record                 变造文件和记录 f(M$m,d  
alternative audit procedures                      替代审计程序，备选审计程序 f3yH4r?;w  
amend                                              修改，修订 /my5s\;s|z  
amortisation                                      摊销 9S'u1%  
analytical capacity                             分析能力 C@x\ZG5rA  
analytical procedures                               分析性程序 L hp  
annual financial statements                        年度会计报表，年度财务报表 uu7 ?,WT  
appendix                                          附录，附表 ]MD,{T9l\>  
applicable                                         适用的 x[?N[>uw  
applicable laws and regulations                 适用的法规 %G0J]QY{(x  
application systems                                  应用系统 5Zf^cou  
apply consistently                              一贯地执行，一贯地实施 mJxr"cwHl  
appropriate                                       适当的，合适的； Zv]'9,cbk  
征用，挪用 ^aG$9N<\  
appropriate authorization                          适当的授权 .lsD+}  
appropriateness of audit evidence                    审计证据的适当性 J`6
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approval                                    批准，核准 8F>u6Y[P  
assertion                                    (会计报表上的)认定；确认 ./]xn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6ZO6O=KD  
asset                                                 资产，财产 5)5$h]Nz>  
asset restructuring                             资产重组 N5PW]  
assignment of duties                                 职责的划分 'FNnF m  
assistant                                     助理，助理人员 G2$<Q+UYs?  
associated company                                 联属公司，联营公司 WCTmf8f  
association                                        联合，结合；协会，社团 Fqt,VED  
assumption                                       假设，假定 U g:  
at a given date                                         在某一特定时日 SND@#?hiO  
attestation                                         鉴证，公证 +3yG8  
attestation service                             鉴证服务 nx
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audit adjustment                                审计调整 p< Y-b,&  
audit areas                                        审计领域 Z";&1cK  
audit conclusion                                审计结论 -F. c<@*E  
audit effectiveness                             审计效果 _sb~eB~<(  
audit efficiency                                  审计效率 |,bP` Z  
audit engagement letter                      审计业务约定书 -9] ucmN  
audit evidence                                          审计证据 a}e GB +  
audit fee                                    审计费 Pz^C3h$5_  
audit files                                          审计档案 ')
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audit findings                                     审计中发现的事项 Ypx5:gm|J  
audit implementation stage                        审计实施阶段 XF&_**0n  
audit mark                                        审计标识 /Nc)bF%gX  
audit materiality                                 审计重要性 0BwxPD#6bv  
audit method                                     审计方法 y Nc@K|  
audit objective                                         审计目标，审计目的 F?z:[1(:  
audit of financial statements                      会计报表审计，财务报表审计 (*M*muk  
audit opinion                                     审计意见 oE.Ckz~*d  
audit period                                      被审计期间，被审计年度 ;J@U){R  
audit plan                                          审计计划  Vp7
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audit planning                                    编制审计计划，制定审计计划，审计计划 $@D*/@  
audit planning stage                                  审计计划阶段 +v2)'?BS  
audit procedure                                审计程序 u`.3\Geh  
audit programme                               审计程序表，具体审计计划 DPlDuUOd  
audit report                                       审计报告 gSa!zQN6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A`--*$8\  
audit report with a qualified opinion                 有保留意见的审计报告 cR{F|0X  
audit report with an adverse opinion                否定意见的审计报告 qfkdQ/fP  
audit report with dual dates                      双重日期审计报告 S:K$fFcJ  
audit reporting stage                                 审计报告阶段 &^UT  
audit responsibility                                   审计责任 %[4u #G`  
audit results                                      审计结果 x?UAj8z6  
audit risk                                          审计风险 /1v:eoF;  
audit sampling                                          审计抽样 Pn,>eD*g  
audit sampling techniques                         审计抽样方法，审计抽样技术 fikDpR  
audit strategies                                  审计策略 VFrp7;z43  
audit summary                                         审计总结，审计小结 /-knqv  
audit team                                         审计小组 yq?\
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audit test                                    审计测试 }S$
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audit trail                                          审计轨迹 =]r2;014  
audit work                                        审计工作 QuP)j1"X  
audit working paper                                 审计工作底稿 ?KB] /gT^  
audited financial statement                        审计会计报表，已审计财务报表 !|W.YbS  
Auditing Guidelines (the～)                      审计规范指南 @Di!~e6  
auditing standards                             审计准则 ]K3bDU~  
audit-oriented working paper                          (审计)业务类工作底稿 !4a#);`G  
authorisation                                     授权 C hQ] d  
authorisation of transaction                       交易的授权 ? 'qyI^m@  
availability                                         可获得性 8 (Q|
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B C B`7KK  
balance                                      余额；差额；平衡 d A'0'M  
balance sheet                                    资产负债表 y"Pd>61h  
bank                                                 银行 )7{r8a  
bank account                                    银行账户，银行户头 cij8'("+!  
bank statement                                 银行对账单 1:iB1TclP  
barter transaction                              易货交易，以物换物交易 id588
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basis of audit                                    审计依据 G!`PP  
basis of preparation                                (会计报表的)编制基础 2FW"uYA;6  
book of account                               账目，账簿 I94-#*~I  
borrowing                                         借款，贷款，借债 UlWm). b;v  
branch                                              分支，分支机构，分店 -dWg1`;  
brought forward                                (账户余额等的)承上年，承上期，承上页 {{Qbu}/@  
budget                                              预算 Z4X, D`s  
building                                      建筑物；大楼 1S(n3(KRk$  
business conditions                                  业务情况，经营情况 @tJ4^<` P{  
business licence                               (企业等的)营业执照 r7sA;Y\  
business relation                                业务关系 2">de/jS  
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