[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 6f+@@=Xc  
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审计词汇英汉对照 dSS Ai |}  
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ability to continue as a going concern               持续经营能力 HYNpvK  
acceptability                                     可接受性，可接受程度 .AF\[IQ  
acceptable level of detection risk                     检查风险的可接受水平 ?O9|  
acceptance of engagement                       接受委托 41+@!`z7  
accepting the engagement for the first time              首次接受委托 2TQ<XHA\  
access to asset                                         对资产的接触 0Q]{r )  
according to                                     根据，依据，依照 (62Sc]  
account balance                                账户余额 w(Q{;RNM;  
account for                                       对……进行会计处理，核算；解释 ;rXZ?"  
accounting                                        会计，会计学 NQN?CBFQ  
accounting advisory serve                        会计咨询服务 QjTs$#eMW  
accounting firm                                 会计师事务所 `b_n\pf]  
accounting information                      会计信息，会计资料 k?_uv  
accounting period                             会计期间 bc2S?u{  
accounting policies                                   会计政策 (Y"./BDY  
accounting professional bodies                 会计职业组织，会计职业团体 :S+Bu*OyH
 
accounting records                                   会计记录 -R`nitf  
accounting responsibility                           会计责任 d\tA1&k71  
accounting service                             会计服务 UxnZA5Lk*  
accounting standards                                会计准则 i~m;Ah,#  
Accounting Standards for Business Enterprises       企业会计准则 ] B>.}  
accounting system                             会计系统 ~le:4q aX  
accounting treatment                                会计处理 B D mF+  
accuracy                                    准确性，精确性 WKq{g+a  
additional audit procedures                      追加审计程序 -I~\  
addressee                                         收件人，收信人 [MeFj!(  
Administration of State-owned Assets  (the～)     国有资产管理局 ~Vc`AcWP  
administrative laws and regulations                 行政法规 )%hW3w  
adverse impact                                 不利影响，负面影响 d;).| .}P  
adverse opinion                                反对意见 mC'<Ov<eJ  
advisory group                                  咨询组，顾问组 "[CR5q9Pr  
agency fee                                        代理费，代理费用 |
  
aggregate                                          总计，合计为…… )OFf nKh  
alternation of document and record                 变造文件和记录 = @lM*   
alternative audit procedures                      替代审计程序，备选审计程序 B06W(y,3Q>  
amend                                              修改，修订 L(HAAqRn
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amortisation                                      摊销 !@FzP@  
analytical capacity                             分析能力 t]ID  
analytical procedures                               分析性程序 RVr5^l;"  
annual financial statements                        年度会计报表，年度财务报表 f
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appendix                                          附录，附表 AzSmfEaU0  
applicable                                         适用的 N\fj[?f[  
applicable laws and regulations                 适用的法规 48.4GwL7  
application systems                                  应用系统 @\U] hN?  
apply consistently                              一贯地执行，一贯地实施 @$;I%  
appropriate                                       适当的，合适的； .Z@iz5  
征用，挪用 $/Llzpvny  
appropriate authorization                          适当的授权 (?[%u0%_  
appropriateness of audit evidence                    审计证据的适当性 +]e) :J  
approval                                    批准，核准 UDlM?r:f  
assertion                                    (会计报表上的)认定；确认 [u^~ND'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Po\d!  
asset                                                 资产，财产 C Zkmd   
asset restructuring                             资产重组 V P1z"j:  
assignment of duties                                 职责的划分 Lv>OBHD  
assistant                                     助理，助理人员 t* =i8`8  
associated company                                 联属公司，联营公司 +*wo iSD  
association                                        联合，结合；协会，社团 tSVS ogGd  
assumption                                       假设，假定 7H?lR~w  
at a given date                                         在某一特定时日 ,]tMZ?n8  
attestation                                         鉴证，公证 ^g" %:4zO  
attestation service                             鉴证服务 )~ ^`[`  
audit adjustment                                审计调整 pwA~?$B1  
audit areas                                        审计领域 9dva]$^:*1  
audit conclusion                                审计结论 
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audit effectiveness                             审计效果 )c<[@::i  
audit efficiency                                  审计效率 &_'3(xIO  
audit engagement letter                      审计业务约定书 :b,An'H  
audit evidence                                          审计证据 8>|<m'e^\r  
audit fee                                    审计费 /lc4oXG8  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 nd{k D>a  
audit implementation stage                        审计实施阶段 !^Q4ZL,-  
audit mark                                        审计标识 43*;"w=  
audit materiality                                 审计重要性 4p>,
 
audit method                                     审计方法 K}p0$Lc  
audit objective                                         审计目标，审计目的 }wC=p>zA  
audit of financial statements                      会计报表审计，财务报表审计 .RWq!Z=)3  
audit opinion                                     审计意见 P9M%B2DQ6f  
audit period                                      被审计期间，被审计年度 EnEa
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audit plan                                          审计计划 -=qHwcId  
audit planning                                    编制审计计划，制定审计计划，审计计划 'T]Ok\  
audit planning stage                                  审计计划阶段 #r@>.S=U]  
audit procedure                                审计程序 -2Dgr\M  
audit programme                               审计程序表，具体审计计划 &jh17 y  
audit report                                       审计报告 Li\b,_C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 y)3OQ24  
audit report with a qualified opinion                 有保留意见的审计报告 +; =XiB5R  
audit report with an adverse opinion                否定意见的审计报告 fBKN?]BdN  
audit report with dual dates                      双重日期审计报告 /pJr%}sc  
audit reporting stage                                 审计报告阶段 8L*#zaSAf  
audit responsibility                                   审计责任 .~|[* q\  
audit results                                      审计结果 /`7G7pQ+  
audit risk                                          审计风险 0"iQHi  
audit sampling                                          审计抽样 8Y;2.Z`Rz  
audit sampling techniques                         审计抽样方法，审计抽样技术 uC2qP)m,^  
audit strategies                                  审计策略 i1!Y{  
audit summary                                         审计总结，审计小结 jgBJs^JgYG  
audit team                                         审计小组 v1 f^gde  
audit test                                    审计测试 )2R]KU_=g  
audit trail                                          审计轨迹 m[Qr>="  
audit work                                        审计工作 @`aPr26>?  
audit working paper                                 审计工作底稿 w } r mYQ  
audited financial statement                        审计会计报表，已审计财务报表 Iz&<rL;s  
Auditing Guidelines (the～)                      审计规范指南 5?TX.h9B4  
auditing standards                             审计准则 fF.+{-.  
audit-oriented working paper                          (审计)业务类工作底稿 r(g2&}o\  
authorisation                                     授权 $LtCI  
authorisation of transaction                       交易的授权 }U**)"  
availability                                         可获得性 9/O\769"'  
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balance                                      余额；差额；平衡 h#uk-7  
balance sheet                                    资产负债表 ZC)m&V1  
bank                                                 银行
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bank account                                    银行账户，银行户头 pMkM@OH  
bank statement                                 银行对账单 KD'}9{F,  
barter transaction                              易货交易，以物换物交易 3H%bbFy  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 _FN#Vq2  
book of account                               账目，账簿 I3YSW  
borrowing                                         借款，贷款，借债 - 90X^]  
branch                                              分支，分支机构，分店 UhSaqq  
brought forward                                (账户余额等的)承上年，承上期，承上页 gY_AO1  
budget                                              预算 `r0MQkk  
building                                      建筑物；大楼 4cDe'9 LA  
business conditions                                  业务情况，经营情况 <M\#7.](  
business licence                               (企业等的)营业执照 H WFnIUv  
business relation                                业务关系 >vNE3S_  
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