[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 i&KODhMpP  
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审计词汇英汉对照 l|{<!7a  
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ability to continue as a going concern               持续经营能力 lB-7.  
acceptability                                     可接受性，可接受程度 Tc:`TE=2  
acceptable level of detection risk                     检查风险的可接受水平 DQ$/0bq   
acceptance of engagement                       接受委托 71InYIed  
accepting the engagement for the first time              首次接受委托 o6oYJ`PY  
access to asset                                         对资产的接触 ua-p^X`w  
according to                                     根据，依据，依照 W#Z]mt B  
account balance                                账户余额 98"NUT  
account for                                       对……进行会计处理，核算；解释 Ns_d10rZ.  
accounting                                        会计，会计学 WP9=@X Z  
accounting advisory serve                        会计咨询服务 Sz&`=x#  
accounting firm                                 会计师事务所 ^8)d8?}  
accounting information                      会计信息，会计资料 dmne+ufB  
accounting period                             会计期间 3 a`-_<  
accounting policies                                   会计政策 YQOGxSi  
accounting professional bodies                 会计职业组织，会计职业团体 %qMk&1  
accounting records                                   会计记录 Rx.0P6s  
accounting responsibility                           会计责任 E;N8{Ye_  
accounting service                             会计服务 $6N.ykJ  
accounting standards                                会计准则 :%gBcL9T  
Accounting Standards for Business Enterprises       企业会计准则 t$J-6dW  
accounting system                             会计系统 ' BpRiN  
accounting treatment                                会计处理  hT[O5  
accuracy                                    准确性，精确性 3h&s=e!  
additional audit procedures                      追加审计程序 H{8\<E:V+}  
addressee                                         收件人，收信人 p5\b&~ g  
Administration of State-owned Assets  (the～)     国有资产管理局 dj#<,e\  
administrative laws and regulations                 行政法规 X%sc:V  
adverse impact                                 不利影响，负面影响 {<lV=0]  
adverse opinion                                反对意见 OA;L^d  
advisory group                                  咨询组，顾问组 #R$!|  
agency fee                                        代理费，代理费用 UZ$p wjC  
aggregate                                          总计，合计为…… 9Z=Bs)-y.  
alternation of document and record                 变造文件和记录 z3,z&Ra  
alternative audit procedures                      替代审计程序，备选审计程序 %/7`G-a.B  
amend                                              修改，修订 _z;N|Xe  
amortisation                                      摊销 *7ox_
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analytical capacity                             分析能力 fg2}~02n  
analytical procedures                               分析性程序 N.]8qz
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annual financial statements                        年度会计报表，年度财务报表 51A>eU|  
appendix                                          附录，附表 ;rX4${h  
applicable                                         适用的 JW$#~"@r  
applicable laws and regulations                 适用的法规 hikun2  
application systems                                  应用系统 +q1@,LxN  
apply consistently                              一贯地执行，一贯地实施 {r"HR%*u  
appropriate                                       适当的，合适的； {pqm&PB04  
征用，挪用 .._wTOSq  
appropriate authorization                          适当的授权 QL3%L8  
appropriateness of audit evidence                    审计证据的适当性 +Fk.B@KT,  
approval                                    批准，核准 6gv.n  
assertion                                    (会计报表上的)认定；确认 d%<Uh(+:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 lp6GiF  
asset                                                 资产，财产 _$\T;m>'A  
asset restructuring                             资产重组 WVV qH_  
assignment of duties                                 职责的划分 cla4%|kq3Y  
assistant                                     助理，助理人员 JSM{|HJxh  
associated company                                 联属公司，联营公司 %!@Dop/<  
association                                        联合，结合；协会，社团 ;fuy}q8@7  
assumption                                       假设，假定 9T\:ID=h  
at a given date                                         在某一特定时日 ?/;<32cE,  
attestation                                         鉴证，公证 -C\m'
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attestation service                             鉴证服务 [bAv
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audit adjustment                                审计调整 b[$>HB_Na  
audit areas                                        审计领域 MSA*XDnN  
audit conclusion                                审计结论 KjLj  
audit effectiveness                             审计效果 RtSk;U1  
audit efficiency                                  审计效率 yY!jkRq%w  
audit engagement letter                      审计业务约定书  @>B
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audit evidence                                          审计证据 *w!H -*`  
audit fee                                    审计费 P/27+5(|  
audit files                                          审计档案 ]LD@I;(_  
audit findings                                     审计中发现的事项 9%4rO\q  
audit implementation stage                        审计实施阶段 >4;A(s`  
audit mark                                        审计标识 b*$^8%  
audit materiality                                 审计重要性 "kMpa]<c-6  
audit method                                     审计方法  @521zi  
audit objective                                         审计目标，审计目的 -IPc;`<  
audit of financial statements                      会计报表审计，财务报表审计 3]wV`mD  
audit opinion                                     审计意见 hNQ,U{`;^  
audit period                                      被审计期间，被审计年度 *p VKMmU  
audit plan                                          审计计划 A w83@U  
audit planning                                    编制审计计划，制定审计计划，审计计划 wsM5TB  
audit planning stage                                  审计计划阶段 f F?=W  
audit procedure                                审计程序 x ha!.&DO  
audit programme                               审计程序表，具体审计计划 )=~1m85+5B  
audit report                                       审计报告 AE@*#47  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0%vXPlfnY  
audit report with a qualified opinion                 有保留意见的审计报告 X_XqT  
audit report with an adverse opinion                否定意见的审计报告 Y1+f(Q  
audit report with dual dates                      双重日期审计报告 qUCiB}  
audit reporting stage                                 审计报告阶段 .t\5H<z  
audit responsibility                                   审计责任 % nJ'r?+h  
audit results                                      审计结果 n*U1 M  
audit risk                                          审计风险 t0/fF'GZD  
audit sampling                                          审计抽样  Y]P]^3  
audit sampling techniques                         审计抽样方法，审计抽样技术 9^`G `D
 
audit strategies                                  审计策略 [~ fJ/  
audit summary                                         审计总结，审计小结 Fe:0nr9;  
audit team                                         审计小组 JI(8{ f  
audit test                                    审计测试 \s[Uq  
audit trail                                          审计轨迹 &FGz53fd4  
audit work                                        审计工作 7)~/`w)P  
audit working paper                                 审计工作底稿 UA}k"uM  
audited financial statement                        审计会计报表，已审计财务报表 %A?Ym33  
Auditing Guidelines (the～)                      审计规范指南 x EGI'lt  
auditing standards                             审计准则 $$AKz\  
audit-oriented working paper                          (审计)业务类工作底稿 JIDE]f  
authorisation                                     授权 74QWGw`,  
authorisation of transaction                       交易的授权 Ip|7JL0Z  
availability                                         可获得性 pkhZW8O  
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balance                                      余额；差额；平衡 g {wDI7"<q  
balance sheet                                    资产负债表 $$`}b^,/  
bank                                                 银行 X#IVjc:&L  
bank account                                    银行账户，银行户头 ~,.Agx  
bank statement                                 银行对账单 (Zx;GS  
barter transaction                              易货交易，以物换物交易 RytQNwv3  
basis of audit                                    审计依据 Q']:k}y  
basis of preparation                                (会计报表的)编制基础 u.R:/H<>~  
book of account                               账目，账簿 KD=T04v  
borrowing                                         借款，贷款，借债 9_oIAn :<  
branch                                              分支，分支机构，分店 HX?5O$<<N  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,:j^EDCsaJ  
budget                                              预算 ^<7)w2ns  
building                                      建筑物；大楼 S-g`rTx  
business conditions                                  业务情况，经营情况 sLPFeibof5  
business licence                               (企业等的)营业执照 5YJ
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business relation                                业务关系 }>fL{};Z"  
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