[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 ?v,4seRuz  
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审计词汇英汉对照 $+WMKv@<  
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ability to continue as a going concern               持续经营能力 :{=2ih-}  
acceptability                                     可接受性，可接受程度 #`qP7E w  
acceptable level of detection risk                     检查风险的可接受水平 A GMrBd|J{  
acceptance of engagement                       接受委托 0eFvcH:qG  
accepting the engagement for the first time              首次接受委托 Nhrh>x[wJ  
access to asset                                         对资产的接触 ~y" ^t@!E  
according to                                     根据，依据，依照 "w&G1
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account balance                                账户余额 l*-$H$  
account for                                       对……进行会计处理，核算；解释 <IwfiI3y  
accounting                                        会计，会计学 Z(c2F]  
accounting advisory serve                        会计咨询服务 p<8Ga.kiN  
accounting firm                                 会计师事务所 <G60R^o  
accounting information                      会计信息，会计资料 NR.YeKsBq  
accounting period                             会计期间 el3lR((H  
accounting policies                                   会计政策 t|]2\6acuc  
accounting professional bodies                 会计职业组织，会计职业团体 3-4CGSX;X  
accounting records                                   会计记录 T:0#se  
accounting responsibility                           会计责任 ~# PC(g  
accounting service                             会计服务 V9/PkuT  
accounting standards                                会计准则 u(C?\HaH  
Accounting Standards for Business Enterprises       企业会计准则 Al^h^ 9tJ  
accounting system                             会计系统 !b{7gUjyI  
accounting treatment                                会计处理 ss'`[QhR2  
accuracy                                    准确性，精确性 4h$W4NJK  
additional audit procedures                      追加审计程序 M]uO%2  
addressee                                         收件人，收信人 ZUK'z  
Administration of State-owned Assets  (the～)     国有资产管理局 E-i<^&E  
administrative laws and regulations                 行政法规 hZ~\Z S7  
adverse impact                                 不利影响，负面影响 RGz NZc  
adverse opinion                                反对意见 JG*Lc@Q  
advisory group                                  咨询组，顾问组 L
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agency fee                                        代理费，代理费用 ^nN@@\-5  
aggregate                                          总计，合计为…… Zd<8c^@  
alternation of document and record                 变造文件和记录 fBZR  
alternative audit procedures                      替代审计程序，备选审计程序 n]a/nv  
amend                                              修改，修订 p -wEPC0  
amortisation                                      摊销 !_pryNcb  
analytical capacity                             分析能力 <~iA{sY)O  
analytical procedures                               分析性程序 s^>1rV]=(`  
annual financial statements                        年度会计报表，年度财务报表 ?X~U[dV?  
appendix                                          附录，附表 +&qj`hA-b  
applicable                                         适用的 xO<Uz"R  
applicable laws and regulations                 适用的法规 DcX,o*ec!  
application systems                                  应用系统 'Ej&zh  
apply consistently                              一贯地执行，一贯地实施 C,G$C7$
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appropriate                                       适当的，合适的； woyeKOr  
征用，挪用 a9niXy}a(  
appropriate authorization                          适当的授权 a[A*9%a  
appropriateness of audit evidence                    审计证据的适当性 sHf.xc  
approval                                    批准，核准 "FH03
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assertion                                    (会计报表上的)认定；确认 %bZ}vJ5b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e>Q_&6L  
asset                                                 资产，财产 Y4,LXuQ
 
asset restructuring                             资产重组 a6epew!2  
assignment of duties                                 职责的划分 6+ C
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assistant                                     助理，助理人员 {3){f;b  
associated company                                 联属公司，联营公司 #7"*Pxb#A  
association                                        联合，结合；协会，社团 'bx$}w N  
assumption                                       假设，假定 G !;
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at a given date                                         在某一特定时日 sFa5#w*>  
attestation                                         鉴证，公证 +5oK91o[y  
attestation service                             鉴证服务 ^gd[UC-"w  
audit adjustment                                审计调整 f,WAl\  
audit areas                                        审计领域 C ]
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audit conclusion                                审计结论 d!#qBn$*[  
audit effectiveness                             审计效果 w C>Xu.Z:  
audit efficiency                                  审计效率 P,ud"F=r  
audit engagement letter                      审计业务约定书 h?+bW'm  
audit evidence                                          审计证据 KQ2jeJ/pj  
audit fee                                    审计费 Hribk[99  
audit files                                          审计档案 !R"iV^?V  
audit findings                                     审计中发现的事项 >Qold7 M  
audit implementation stage                        审计实施阶段 V7q-Pfh!y  
audit mark                                        审计标识 V>:ubl8j0l  
audit materiality                                 审计重要性 ;=F]{w]$+  
audit method                                     审计方法 ZhYOz  
audit objective                                         审计目标，审计目的 ?h7(,39^>  
audit of financial statements                      会计报表审计，财务报表审计 ~|.vz!A  
audit opinion                                     审计意见 1Aw/-FxJ  
audit period                                      被审计期间，被审计年度 \A=:6R%Qb  
audit plan                                          审计计划 61=D&lb  
audit planning                                    编制审计计划，制定审计计划，审计计划 fFNwmH-jv  
audit planning stage                                  审计计划阶段 tC4 7P[b  
audit procedure                                审计程序 2}8xY:|@(U  
audit programme                               审计程序表，具体审计计划 3lT>C'qq  
audit report                                       审计报告 2m0laJ3p9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oY8S-N;(t  
audit report with a qualified opinion                 有保留意见的审计报告 t182&gpd`  
audit report with an adverse opinion                否定意见的审计报告  b@m\ca  
audit report with dual dates                      双重日期审计报告 1GI/gc\  
audit reporting stage                                 审计报告阶段 j_Qkw ?  
audit responsibility                                   审计责任 NZ=`iA8)X  
audit results                                      审计结果 i!DO  
audit risk                                          审计风险 kCVA~%d7  
audit sampling                                          审计抽样 D0H
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audit sampling techniques                         审计抽样方法，审计抽样技术 i{5 ,mS&  
audit strategies                                  审计策略 /R!/)sg  
audit summary                                         审计总结，审计小结 OjRJyhzS*  
audit team                                         审计小组 Z+]Uw  
audit test                                    审计测试 '980.  
audit trail                                          审计轨迹 Ql.abU  
audit work                                        审计工作 M8}t`q[-&  
audit working paper                                 审计工作底稿 xv:VW<  
audited financial statement                        审计会计报表，已审计财务报表 rXG?'jN  
Auditing Guidelines (the～)                      审计规范指南 C)8>_PY[M  
auditing standards                             审计准则 YH^h?s  
audit-oriented working paper                          (审计)业务类工作底稿 Uf<hzP  
authorisation                                     授权  mZ^ev;  
authorisation of transaction                       交易的授权 4g}'/  
availability                                         可获得性 2!E@Gbhm5  
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balance                                      余额；差额；平衡 'I8K1Q=/  
balance sheet                                    资产负债表 #CYDh8X<i  
bank                                                 银行 s+l3]Hd  
bank account                                    银行账户，银行户头 y1@ *)| r  
bank statement                                 银行对账单 5y%-K=d  
barter transaction                              易货交易，以物换物交易 ?OFl9%\ V  
basis of audit                                    审计依据 ** !  
basis of preparation                                (会计报表的)编制基础 mf\eg`'4?  
book of account                               账目，账簿 qTD^Vz V  
borrowing                                         借款，贷款，借债 !&b wFO>P  
branch                                              分支，分支机构，分店 9/_ F  
brought forward                                (账户余额等的)承上年，承上期，承上页 PGaYYc3X  
budget                                              预算 q|_t=YM@  
building                                      建筑物；大楼 Fo@cz" %  
business conditions                                  业务情况，经营情况 !.}ZlA  
business licence                               (企业等的)营业执照 y+g01z  
business relation                                业务关系 ? j8S.d~  
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