[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 )!e3.C|V1W  
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审计词汇英汉对照 Jen%}\  
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ability to continue as a going concern               持续经营能力 OkpwhkPL5  
acceptability                                     可接受性，可接受程度 p%F8'2)}  
acceptable level of detection risk                     检查风险的可接受水平 7rcA[)<'  
acceptance of engagement                       接受委托 _#!U"hkH  
accepting the engagement for the first time              首次接受委托 g<$. - g  
access to asset                                         对资产的接触 3?2<WEYr  
according to                                     根据，依据，依照 +{.780|  
account balance                                账户余额 p* RC  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 G}VDEC  
accounting advisory serve                        会计咨询服务 f^p^Y F+  
accounting firm                                 会计师事务所 03EV%Vc  
accounting information                      会计信息，会计资料 6PU/{c  
accounting period                             会计期间 >GXXjAIu/  
accounting policies                                   会计政策 l&L,7BX  
accounting professional bodies                 会计职业组织，会计职业团体 f2yq8/J8.  
accounting records                                   会计记录 wK ? @.l)u  
accounting responsibility                           会计责任 KY$k`f6?P  
accounting service                             会计服务 */w7?QOv  
accounting standards                                会计准则 sw $2d  
Accounting Standards for Business Enterprises       企业会计准则 }_}KV
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accounting system                             会计系统 EyY],W1 Y  
accounting treatment                                会计处理 _A{+H^,  
accuracy                                    准确性，精确性 f #$|t>  
additional audit procedures                      追加审计程序 ZjD)?4  
addressee                                         收件人，收信人 YLOwQj'  
Administration of State-owned Assets  (the～)     国有资产管理局 R)oB!$k  
administrative laws and regulations                 行政法规 SO;N~D1Z6  
adverse impact                                 不利影响，负面影响 E9+HS  
adverse opinion                                反对意见 byG
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advisory group                                  咨询组，顾问组 M-J<n>hl  
agency fee                                        代理费，代理费用 *}cSE|S%  
aggregate                                          总计，合计为…… h/2/vBs  
alternation of document and record                 变造文件和记录 I{ ryD -!  
alternative audit procedures                      替代审计程序，备选审计程序 |0sPka/u16  
amend                                              修改，修订 +;Cr];b3  
amortisation                                      摊销 7 Wl-n  
analytical capacity                             分析能力 Fi2xr<7"  
analytical procedures                               分析性程序 sI,W%I':d  
annual financial statements                        年度会计报表，年度财务报表 M:| 8]y@  
appendix                                          附录，附表 kz B\'m,l  
applicable                                         适用的 '\"G{jU@  
applicable laws and regulations                 适用的法规 j*400  
application systems                                  应用系统 Qz,|mo+  
apply consistently                              一贯地执行，一贯地实施 KjYAdia:H  
appropriate                                       适当的，合适的； ObG=>WPJa  
征用，挪用 <*(^{a.O  
appropriate authorization                          适当的授权 q.Jsf+  
appropriateness of audit evidence                    审计证据的适当性 =']3(6*  
approval                                    批准，核准 < Ek/8x  
assertion                                    (会计报表上的)认定；确认 W:`#% :C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dNiH|-$an  
asset                                                 资产，财产 8(f
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asset restructuring                             资产重组 6na^]t~ncm  
assignment of duties                                 职责的划分 ]$A(9Pn"  
assistant                                     助理，助理人员 '<dgT&8C  
associated company                                 联属公司，联营公司 3qaMO#{
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association                                        联合，结合；协会，社团 !eI2r  
assumption                                       假设，假定 $,fy$ Qk,S  
at a given date                                         在某一特定时日 W)*p2#l  
attestation                                         鉴证，公证 AjkW0FB:1  
attestation service                             鉴证服务 pOT7;-#n  
audit adjustment                                审计调整 Lrd[Ov  
audit areas                                        审计领域 mi,&0xDea  
audit conclusion                                审计结论 a.2L*>p  
audit effectiveness                             审计效果 wN=;i#  
audit efficiency                                  审计效率 D`yEwpV^  
audit engagement letter                      审计业务约定书 2`?!+")  
audit evidence                                          审计证据 n
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audit fee                                    审计费 xQ4%e[/  
audit files                                          审计档案 lg$zG a?  
audit findings                                     审计中发现的事项 VT%:zf  
audit implementation stage                        审计实施阶段 (MLwQiop  
audit mark                                        审计标识  ?K_ '@  
audit materiality                                 审计重要性 9'[ N1Un.=  
audit method                                     审计方法 lD
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audit objective                                         审计目标，审计目的 ;# uZhd  
audit of financial statements                      会计报表审计，财务报表审计 r;&>iX4B  
audit opinion                                     审计意见 T/1gI9X  
audit period                                      被审计期间，被审计年度 =(HeF.!  
audit plan                                          审计计划 n.}E5%qK  
audit planning                                    编制审计计划，制定审计计划，审计计划 )h{ ]k=  
audit planning stage                                  审计计划阶段 4_/?:$KO  
audit procedure                                审计程序 /Ncm^b4  
audit programme                               审计程序表，具体审计计划 ntVS:F
 
audit report                                       审计报告 -7 U|a/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yQNV@T<o  
audit report with a qualified opinion                 有保留意见的审计报告 a^U~ 0i@[S  
audit report with an adverse opinion                否定意见的审计报告 )2IH 5  
audit report with dual dates                      双重日期审计报告 oU*45B`"  
audit reporting stage                                 审计报告阶段 j|4C\~i  
audit responsibility                                   审计责任 kM8{Cw  
audit results                                      审计结果 J aTp}#  
audit risk                                          审计风险 P!G858V(  
audit sampling                                          审计抽样 ,Wbwg  
audit sampling techniques                         审计抽样方法，审计抽样技术 -G7TEq)  
audit strategies                                  审计策略 vw,rF`LjZ  
audit summary                                         审计总结，审计小结 ;r[@v347  
audit team                                         审计小组 (QoI<j""  
audit test                                    审计测试 "pP^*9FrA  
audit trail                                          审计轨迹 G` XC  
audit work                                        审计工作 phnV7D(E  
audit working paper                                 审计工作底稿 j>-gO,v, y  
audited financial statement                        审计会计报表，已审计财务报表 anMF-x4/*q  
Auditing Guidelines (the～)                      审计规范指南 .Z:zZ_Ev  
auditing standards                             审计准则 l vMlL5t  
audit-oriented working paper                          (审计)业务类工作底稿 *!s;"U  
authorisation                                     授权 w-wV3Q6X  
authorisation of transaction                       交易的授权 ,I1RV  
availability                                         可获得性 ZOCDA2e(j  
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balance                                      余额；差额；平衡 #S&Tkip]"W  
balance sheet                                    资产负债表 Ms~{
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bank                                                 银行 (8.Z..PH  
bank account                                    银行账户，银行户头 Sz- Jy:j  
bank statement                                 银行对账单 p$O x'A4  
barter transaction                              易货交易，以物换物交易 _8Kx6
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basis of audit                                    审计依据 VCXJwVb
  
basis of preparation                                (会计报表的)编制基础 3RLFp\i"s  
book of account                               账目，账簿 QnZcBXI8  
borrowing                                         借款，贷款，借债 h3LE>}6D  
branch                                              分支，分支机构，分店 $YN6<5R)  
brought forward                                (账户余额等的)承上年，承上期，承上页 0U%f)mG  
budget                                              预算 &wD;SMr<  
building                                      建筑物；大楼 o(DOQGl  
business conditions                                  业务情况，经营情况 h%}/Cmx[  
business licence                               (企业等的)营业执照 a}%#*J)!  
business relation                                业务关系 \b%kf99  
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