[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 E1'| ;}/  
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ability to continue as a going concern               持续经营能力 ?[Gj?D.Wc  
acceptability                                     可接受性，可接受程度 *c"tW8uR  
acceptable level of detection risk                     检查风险的可接受水平 ]*fiLYe9  
acceptance of engagement                       接受委托 o]L
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accepting the engagement for the first time              首次接受委托 f+A!w 8E  
access to asset                                         对资产的接触 d:|(l^]{r  
according to                                     根据，依据，依照 ~n)gP9Hv  
account balance                                账户余额 <\0+*`">g  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 f9`F~6$  
accounting advisory serve                        会计咨询服务 t?bc$,S"\(  
accounting firm                                 会计师事务所 0LQ|J(u  
accounting information                      会计信息，会计资料  }vzZWe  
accounting period                             会计期间 p~X=<JM  
accounting policies                                   会计政策 'j6)5WL$  
accounting professional bodies                 会计职业组织，会计职业团体 "l8
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accounting records                                   会计记录 i,k.#Vx[m  
accounting responsibility                           会计责任 cSMiNR  
accounting service                             会计服务  ZmT N  
accounting standards                                会计准则 {R5{v6m_  
Accounting Standards for Business Enterprises       企业会计准则 E05RqnqBn0  
accounting system                             会计系统 W PDL$y  
accounting treatment                                会计处理 |ji={  
accuracy                                    准确性，精确性 s#f6qj  
additional audit procedures                      追加审计程序 :Ng4? +@r  
addressee                                         收件人，收信人 ry99R|/d1  
Administration of State-owned Assets  (the～)     国有资产管理局 6LVJ*sjSy  
administrative laws and regulations                 行政法规 #HgXTC  
adverse impact                                 不利影响，负面影响 <4DSk9/  
adverse opinion                                反对意见 u
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advisory group                                  咨询组，顾问组 ,2*^G;J1  
agency fee                                        代理费，代理费用 |dP[_nh?  
aggregate                                          总计，合计为…… :)cn&'l(S  
alternation of document and record                 变造文件和记录 0/r\#"+XT  
alternative audit procedures                      替代审计程序，备选审计程序 [1O s.G2  
amend                                              修改，修订 Yh^~4S?  
amortisation                                      摊销 ~c;D@.e\  
analytical capacity                             分析能力 u0& aw  
analytical procedures                               分析性程序 C`)n\?:Sth  
annual financial statements                        年度会计报表，年度财务报表 O( P ,!  
appendix                                          附录，附表 ,F4_ps?(  
applicable                                         适用的 OfSy_#aEK  
applicable laws and regulations                 适用的法规 }Y{aVn&C  
application systems                                  应用系统 wF@mHv  
apply consistently                              一贯地执行，一贯地实施 \&|zD"*  
appropriate                                       适当的，合适的； w-[A"M]I  
征用，挪用 NrC(.*?m  
appropriate authorization                          适当的授权 p-KMELB  
appropriateness of audit evidence                    审计证据的适当性 !;[cm|<E  
approval                                    批准，核准 DA0{s  
assertion                                    (会计报表上的)认定；确认 #gHs!b-g@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  xr }jw  
asset                                                 资产，财产 E`^?2dv+/  
asset restructuring                             资产重组 =K#12TRf  
assignment of duties                                 职责的划分 Ru1I,QvCj"  
assistant                                     助理，助理人员 ."8bW^:  
associated company                                 联属公司，联营公司 8Gw0;Uu8D  
association                                        联合，结合；协会，社团 O@n1E'S/  
assumption                                       假设，假定 C>1fL6ct  
at a given date                                         在某一特定时日 |fQl0hL  
attestation                                         鉴证，公证 q;XO1Se  
attestation service                             鉴证服务 aa:97w~s0  
audit adjustment                                审计调整 xe4F4FC'  
audit areas                                        审计领域 'Z<V(;W  
audit conclusion                                审计结论 5>o<!0g  
audit effectiveness                             审计效果 N*dO'ol  
audit efficiency                                  审计效率 4V$DV!dPQ}  
audit engagement letter                      审计业务约定书 Z$8X1(o  
audit evidence                                          审计证据 }w,^]fC:  
audit fee                                    审计费 3,7SGt r  
audit files                                          审计档案 dc ]+1 A  
audit findings                                     审计中发现的事项 Do&em8i z  
audit implementation stage                        审计实施阶段 6b-

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audit mark                                        审计标识 0cd`. ZF  
audit materiality                                 审计重要性 Q t!X<.  
audit method                                     审计方法 ujo3"j[b  
audit objective                                         审计目标，审计目的 ;M<jQntqS{  
audit of financial statements                      会计报表审计，财务报表审计 pi'w40!:  
audit opinion                                     审计意见 LuLnmnmB  
audit period                                      被审计期间，被审计年度 %*>ee[^L ,  
audit plan                                          审计计划 O{sb{kk  
audit planning                                    编制审计计划，制定审计计划，审计计划 RV*7?y%3  
audit planning stage                                  审计计划阶段 3C=|  
audit procedure                                审计程序 e``X6=rcG  
audit programme                               审计程序表，具体审计计划 ~|LlT^C  
audit report                                       审计报告 &=seIc>x@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 > xc7Hr~  
audit report with a qualified opinion                 有保留意见的审计报告 %:^|Q;xe  
audit report with an adverse opinion                否定意见的审计报告 ;:w?&4  
audit report with dual dates                      双重日期审计报告 O<@S,/Q4  
audit reporting stage                                 审计报告阶段 kF09t5Lr  
audit responsibility                                   审计责任 rUb`_W@  
audit results                                      审计结果 XT n`$} nz  
audit risk                                          审计风险 [Rqv49n*V  
audit sampling                                          审计抽样 B& tU~  
audit sampling techniques                         审计抽样方法，审计抽样技术 L5E|1T  
audit strategies                                  审计策略 LD'eq\vO  
audit summary                                         审计总结，审计小结 ;au-NY  
audit team                                         审计小组 rv(Qz|K@  
audit test                                    审计测试 uC_&?  
audit trail                                          审计轨迹 sT.
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audit work                                        审计工作 }RGp)OFY&  
audit working paper                                 审计工作底稿 YKjm_)8]w  
audited financial statement                        审计会计报表，已审计财务报表 RJ#xq#l  
Auditing Guidelines (the～)                      审计规范指南 1:.0^?Gz  
auditing standards                             审计准则 ur'a{BI2R  
audit-oriented working paper                          (审计)业务类工作底稿 LX4*3c|i,  
authorisation                                     授权 p4\r`  
authorisation of transaction                       交易的授权 !y8/El  
availability                                         可获得性 g$qNK`y  
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balance                                      余额；差额；平衡 W!$aK)]4u  
balance sheet                                    资产负债表 0;*1g47\  
bank                                                 银行 m=Z1DJG  
bank account                                    银行账户，银行户头 %fS__Tb#u  
bank statement                                 银行对账单 f0 ;Fokt(  
barter transaction                              易货交易，以物换物交易 rek
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basis of audit                                    审计依据 MKad 5gD*<  
basis of preparation                                (会计报表的)编制基础 A4}6hG#  
book of account                               账目，账簿 [")3c)OH|  
borrowing                                         借款，贷款，借债 Cf-R?gn]  
branch                                              分支，分支机构，分店 vd@_LcK  
brought forward                                (账户余额等的)承上年，承上期，承上页 Gw"H#9J} T  
budget                                              预算 [Lwmzm V+F  
building                                      建筑物；大楼 IF<?TYy=3B  
business conditions                                  业务情况，经营情况 D ^ mfWJS  
business licence                               (企业等的)营业执照 }Q7~tu  
business relation                                业务关系 we<m%pf  
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