[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 tMD^$E"C  
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审计词汇英汉对照 xWenKY,  
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ability to continue as a going concern               持续经营能力 )o " SB1  
acceptability                                     可接受性，可接受程度 7` uA  
acceptable level of detection risk                     检查风险的可接受水平  m+7 2C]9  
acceptance of engagement                       接受委托 ~_dBND?  
accepting the engagement for the first time              首次接受委托 gZ`#tlA~  
access to asset                                         对资产的接触 O" X!S_R  
according to                                     根据，依据，依照 G:h;C].  
account balance                                账户余额 K%[}[.cW  
account for                                       对……进行会计处理，核算；解释  b.mjQ  
accounting                                        会计，会计学 ^-e3=&  
accounting advisory serve                        会计咨询服务 +H)!uLvaB  
accounting firm                                 会计师事务所 #"=yQZ6Y  
accounting information                      会计信息，会计资料 W G3mQ\k  
accounting period                             会计期间 {Gk}3u/  
accounting policies                                   会计政策 |*]X\UE  
accounting professional bodies                 会计职业组织，会计职业团体 O)$N}V0  
accounting records                                   会计记录 =\Tud-1Z  
accounting responsibility                           会计责任 tKs4}vW  
accounting service                             会计服务 eu}:Wg2  
accounting standards                                会计准则 y]E)2:B[d  
Accounting Standards for Business Enterprises       企业会计准则 Zi< Sw  
accounting system                             会计系统 bOdsMlJkN  
accounting treatment                                会计处理 m 1'&{O:  
accuracy                                    准确性，精确性 ^V
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additional audit procedures                      追加审计程序 @ 2%.>0s.  
addressee                                         收件人，收信人 AXNszS%4  
Administration of State-owned Assets  (the～)     国有资产管理局 C$2o o@   
administrative laws and regulations                 行政法规 :r vO8.\  
adverse impact                                 不利影响，负面影响 WRLu3nBx  
adverse opinion                                反对意见 .=b +O~  
advisory group                                  咨询组，顾问组 tvj'{W  
agency fee                                        代理费，代理费用 j-I6QUd  
aggregate                                          总计，合计为……  eo<~1w  
alternation of document and record                 变造文件和记录 BZ\EqB  
alternative audit procedures                      替代审计程序，备选审计程序 HAI1%F236  
amend                                              修改，修订 *s<dgFA'  
amortisation                                      摊销 6gg#Z  
analytical capacity                             分析能力 8eS@<[[F#  
analytical procedures                               分析性程序 %T
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annual financial statements                        年度会计报表，年度财务报表 X."h Tha5  
appendix                                          附录，附表 HkfSx rTgQ  
applicable                                         适用的 \f M!^  
applicable laws and regulations                 适用的法规 wEo-a< (  
application systems                                  应用系统 1^WA  
apply consistently                              一贯地执行，一贯地实施 qs8K jG@  
appropriate                                       适当的，合适的； WrK^>  
征用，挪用 J<5vs3[9  
appropriate authorization                          适当的授权 HhQPgjZ/  
appropriateness of audit evidence                    审计证据的适当性 <4!&iU+;  
approval                                    批准，核准 G5XnGl}Q  
assertion                                    (会计报表上的)认定；确认 R<0!?`b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w=P<4bdT  
asset                                                 资产，财产 -%/,j)VKD  
asset restructuring                             资产重组 `aX}.{.!  
assignment of duties                                 职责的划分 *\~kjZ 3  
assistant                                     助理，助理人员 -fSKJo#}|  
associated company                                 联属公司，联营公司 8tFyNl`c  
association                                        联合，结合；协会，社团 ]uj.uWD  
assumption                                       假设，假定 QLpTz"H  
at a given date                                         在某一特定时日 p- (ADQS  
attestation                                         鉴证，公证 RfKxwo|M <  
attestation service                             鉴证服务 k>z-Zg  
audit adjustment                                审计调整 S}xDB  
audit areas                                        审计领域 @R-~zOv  
audit conclusion                                审计结论 1o6J9kCq^3  
audit effectiveness                             审计效果 =VX<eV  
audit efficiency                                  审计效率 C"m0"O>  
audit engagement letter                      审计业务约定书 Kj<<&_B.H  
audit evidence                                          审计证据 [%)B%h`XGf  
audit fee                                    审计费 `bt)'ERO%#  
audit files                                          审计档案 4iPua"8  
audit findings                                     审计中发现的事项 f@.Q%+!4  
audit implementation stage                        审计实施阶段 `w+9j-  
audit mark                                        审计标识 uTlT'9)  
audit materiality                                 审计重要性 >G3J3P(  
audit method                                     审计方法 @9kk
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audit objective                                         审计目标，审计目的 ygy #^  
audit of financial statements                      会计报表审计，财务报表审计 M:Y!k<p  
audit opinion                                     审计意见 ^J5V!i$  
audit period                                      被审计期间，被审计年度 t+)GB=C  
audit plan                                          审计计划 @Qsg.9N3K  
audit planning                                    编制审计计划，制定审计计划，审计计划 Kp=3 \)&  
audit planning stage                                  审计计划阶段 kV(DnZ#jq  
audit procedure                                审计程序 %},S#5L3  
audit programme                               审计程序表，具体审计计划 sp |y/r#  
audit report                                       审计报告 pt|$bU7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |Nd.'|g,  
audit report with a qualified opinion                 有保留意见的审计报告 TI7Ty+s  
audit report with an adverse opinion                否定意见的审计报告 4z 3$  
audit report with dual dates                      双重日期审计报告 T[!q&kFB  
audit reporting stage                                 审计报告阶段 W9:{pQG  
audit responsibility                                   审计责任 Xi`U`7?D(=  
audit results                                      审计结果 `_{ '?II  
audit risk                                          审计风险 (XIq?c1T  
audit sampling                                          审计抽样 N n-6/]d#  
audit sampling techniques                         审计抽样方法，审计抽样技术 Exs _LN  
audit strategies                                  审计策略 ) ImIPSL  
audit summary                                         审计总结，审计小结 AFhG{G'W  
audit team                                         审计小组 #pn AK  
audit test                                    审计测试 jeuNTDjeL  
audit trail                                          审计轨迹 N4]6LA6x6  
audit work                                        审计工作 U+A(.+d.  
audit working paper                                 审计工作底稿 9kg>)ty@  
audited financial statement                        审计会计报表，已审计财务报表 |`D5XRVbi  
Auditing Guidelines (the～)                      审计规范指南 ToXFMkwY  
auditing standards                             审计准则 @U.}Ei  
audit-oriented working paper                          (审计)业务类工作底稿 ghO//?m  
authorisation                                     授权  !+VN  
authorisation of transaction                       交易的授权 P;91C'T-x  
availability                                         可获得性 p
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balance                                      余额；差额；平衡 nhxd
 
balance sheet                                    资产负债表 mS;Q8Crh  
bank                                                 银行 3\l9Sf=M|
 
bank account                                    银行账户，银行户头 Hf]}OvT>Z  
bank statement                                 银行对账单 /Ta0}Y(y  
barter transaction                              易货交易，以物换物交易 p`.fYW:p  
basis of audit                                    审计依据 "N:]d*A\  
basis of preparation                                (会计报表的)编制基础 tZBE& :l  
book of account                               账目，账簿 \^W?  
borrowing                                         借款，贷款，借债 l#f]KLv4N_  
branch                                              分支，分支机构，分店 5Fm?,^  
brought forward                                (账户余额等的)承上年，承上期，承上页 `TR9GWU+B  
budget                                              预算 pC.P  
building                                      建筑物；大楼 2<./HH*f  
business conditions                                  业务情况，经营情况 ^aM/BS\  
business licence                               (企业等的)营业执照 0YRYCO$  
business relation                                业务关系 QS?9&+JM|  
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