[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 /mQ9}E4X  
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审计词汇英汉对照 Bg}(Sy  
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ability to continue as a going concern               持续经营能力 15cgmZsS  
acceptability                                     可接受性，可接受程度 -v~XS-
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acceptable level of detection risk                     检查风险的可接受水平 i&Me7=~  
acceptance of engagement                       接受委托  6AKT-r.  
accepting the engagement for the first time              首次接受委托 ^20x\K  
access to asset                                         对资产的接触 :Oc&{z?q  
according to                                     根据，依据，依照 jO5Wemqf  
account balance                                账户余额 (h27SLY m  
account for                                       对……进行会计处理，核算；解释 k(wJ6pc  
accounting                                        会计，会计学 ]Czq A c  
accounting advisory serve                        会计咨询服务 e:(~=9}Li  
accounting firm                                 会计师事务所 HE*P0Yf=  
accounting information                      会计信息，会计资料 C44*qiG.  
accounting period                             会计期间 0hX@ta[Up  
accounting policies                                   会计政策 .KxE>lJbqM  
accounting professional bodies                 会计职业组织，会计职业团体 'p4b8:X  
accounting records                                   会计记录 UpqDGd7M  
accounting responsibility                           会计责任 "yPKdwP  
accounting service                             会计服务 1#jvr_ ga  
accounting standards                                会计准则 MJ~)CiKgN  
Accounting Standards for Business Enterprises       企业会计准则 ,CjJO -  
accounting system                             会计系统 &;@U54,wV  
accounting treatment                                会计处理 b*o,re)Dj  
accuracy                                    准确性，精确性 nXxSv
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additional audit procedures                      追加审计程序 }9>X M  
addressee                                         收件人，收信人 q^+Z>
  
Administration of State-owned Assets  (the～)     国有资产管理局 !@@rO--&  
administrative laws and regulations                 行政法规 'q*:+|"  
adverse impact                                 不利影响，负面影响 AK5$>Pkvk  
adverse opinion                                反对意见 Wg5i#6y8w  
advisory group                                  咨询组，顾问组 cP[]\r+Kj  
agency fee                                        代理费，代理费用 "6P-0CJ  
aggregate                                          总计，合计为…… ;AE%f.Y  
alternation of document and record                 变造文件和记录 8A|i$#.&  
alternative audit procedures                      替代审计程序，备选审计程序 ZUUfn~ORc  
amend                                              修改，修订 ?mW;%d~]  
amortisation                                      摊销 'gv7&$X}4  
analytical capacity                             分析能力 Ia>>b #h  
analytical procedures                               分析性程序 8Zvh"Z?  
annual financial statements                        年度会计报表，年度财务报表 `-)Fx<e  
appendix                                          附录，附表 o!M*cyq  
applicable                                         适用的 _Rnq 5y  
applicable laws and regulations                 适用的法规 ~*uxKEH  
application systems                                  应用系统 m#(ve1E  
apply consistently                              一贯地执行，一贯地实施 Ow7I`#P  
appropriate                                       适当的，合适的； c}g:vh  
征用，挪用 sYY= MD  
appropriate authorization                          适当的授权 o*1t)HL<  
appropriateness of audit evidence                    审计证据的适当性 0!,)7  
approval                                    批准，核准 DwC8?s*2H  
assertion                                    (会计报表上的)认定；确认 i*%2 e)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "6 %vVi6  
asset                                                 资产，财产 n)rF!a  
asset restructuring                             资产重组 O5p]E7/e  
assignment of duties                                 职责的划分 ?4}EhXR(  
assistant                                     助理，助理人员 B^G{k3]t  
associated company                                 联属公司，联营公司 ld*RL:G  
association                                        联合，结合；协会，社团 `)R@\@jt  
assumption                                       假设，假定 ~+Da`Wp  
at a given date                                         在某一特定时日 O@bDMg  
attestation                                         鉴证，公证 MF^I] 7_  
attestation service                             鉴证服务 :cK;|{f  
audit adjustment                                审计调整
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audit areas                                        审计领域 `g iCytv  
audit conclusion                                审计结论 tr\Vr;zd  
audit effectiveness                             审计效果 ^R4eW|H  
audit efficiency                                  审计效率 u!DSyHR '  
audit engagement letter                      审计业务约定书 #/9(^6f:  
audit evidence                                          审计证据 /< CjBW:
 
audit fee                                    审计费 GcPhT  
audit files                                          审计档案 tEl4 !vA  
audit findings                                     审计中发现的事项 `'`T'
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audit implementation stage                        审计实施阶段 jq&$YmWp  
audit mark                                        审计标识 ~f2zMTI|  
audit materiality                                 审计重要性 "@I"0OA  
audit method                                     审计方法 Lay+)S.ta[  
audit objective                                         审计目标，审计目的 UI:{*N**Z  
audit of financial statements                      会计报表审计，财务报表审计 ^50/.Z>  
audit opinion                                     审计意见 <`q|6XWL  
audit period                                      被审计期间，被审计年度 3rZ"T  
audit plan                                          审计计划 1XO*yZF  
audit planning                                    编制审计计划，制定审计计划，审计计划 %?EOD=e=  
audit planning stage                                  审计计划阶段 g~@0p7]Y  
audit procedure                                审计程序 5yQv(<~*G
 
audit programme                               审计程序表，具体审计计划 VBssn]w  
audit report                                       审计报告 ZCMB]bL-e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _ QM  
audit report with a qualified opinion                 有保留意见的审计报告 RfwTqw4@  
audit report with an adverse opinion                否定意见的审计报告 )gCHwu  
audit report with dual dates                      双重日期审计报告 ~Rcd  
audit reporting stage                                 审计报告阶段 (r.{v@h,dV  
audit responsibility                                   审计责任 sHrpBm&O4  
audit results                                      审计结果 aM9St !i  
audit risk                                          审计风险 va8V{q@t'  
audit sampling                                          审计抽样 sz
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audit sampling techniques                         审计抽样方法，审计抽样技术 DwZt.*  
audit strategies                                  审计策略 k[
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audit summary                                         审计总结，审计小结 v[6BESu  
audit team                                         审计小组 .so{ RI  
audit test                                    审计测试 zHB{I(q  
audit trail                                          审计轨迹 Co19^g*  
audit work                                        审计工作 9hT^Y,c0  
audit working paper                                 审计工作底稿 vmOXB#7W  
audited financial statement                        审计会计报表，已审计财务报表 G6eC.vU]j  
Auditing Guidelines (the～)                      审计规范指南 Ik1,?A
 
auditing standards                             审计准则 vd /_`l.D  
audit-oriented working paper                          (审计)业务类工作底稿 c`X'Q)c&K  
authorisation                                     授权 @6$r|:]G-  
authorisation of transaction                       交易的授权 $_Qo  
availability                                         可获得性 `z)!!y  
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balance                                      余额；差额；平衡 =,[46 ;q  
balance sheet                                    资产负债表 G"TPu_g  
bank                                                 银行 n/8Kb.Vf  
bank account                                    银行账户，银行户头 ".xai.trr  
bank statement                                 银行对账单 dtM
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barter transaction                              易货交易，以物换物交易 _T5~B"*  
basis of audit                                    审计依据 i?AZ|Ha[  
basis of preparation                                (会计报表的)编制基础 |-_5ouN.  
book of account                               账目，账簿 >W'SG3Hmc  
borrowing                                         借款，贷款，借债 !qcu-d5b  
branch                                              分支，分支机构，分店 9'toj%XQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ti3BlWQH  
budget                                              预算 #4//2N  
building                                      建筑物；大楼 R~w(]  
business conditions                                  业务情况，经营情况 m4Wn$Z  
business licence                               (企业等的)营业执照 &OhKx  
business relation                                业务关系 C3@.75-E  
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