[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 X[R/j*K  
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审计词汇英汉对照 1D6iJ  
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ability to continue as a going concern               持续经营能力 90;[5c   
acceptability                                     可接受性，可接受程度 t|1?mH9  
acceptable level of detection risk                     检查风险的可接受水平 <`BUk< uf#  
acceptance of engagement                       接受委托 moh7:g  
accepting the engagement for the first time              首次接受委托 K"eW.$  
access to asset                                         对资产的接触 oTZNW  
according to                                     根据，依据，依照 ~i(X{^,3  
account balance                                账户余额 5MT$n4zKu  
account for                                       对……进行会计处理，核算；解释 Q1g@FsW&U  
accounting                                        会计，会计学 "+p_{J/P  
accounting advisory serve                        会计咨询服务 |*Hw6 m  
accounting firm                                 会计师事务所 fVw+8[d0  
accounting information                      会计信息，会计资料 _8S!w>$)  
accounting period                             会计期间 L9"V$MO  
accounting policies                                   会计政策 Nw8lg*t"  
accounting professional bodies                 会计职业组织，会计职业团体 awGI|d  
accounting records                                   会计记录 o@vo,J
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accounting responsibility                           会计责任 |.X?IJ`  
accounting service                             会计服务 I6~.s Tl  
accounting standards                                会计准则 }5\F<b^@Y  
Accounting Standards for Business Enterprises       企业会计准则 P E0A`  
accounting system                             会计系统 u`3J2,.  
accounting treatment                                会计处理 qy"#XbBeV  
accuracy                                    准确性，精确性 nKT\/}d  
additional audit procedures                      追加审计程序 '`I&g8I\  
addressee                                         收件人，收信人 J;HkR9<C  
Administration of State-owned Assets  (the～)     国有资产管理局 #2s$dI  
administrative laws and regulations                 行政法规 7?xTJN)G  
adverse impact                                 不利影响，负面影响 hIE$ut +  
adverse opinion                                反对意见 O)n"a\ LD  
advisory group                                  咨询组，顾问组 CtfI&rb[  
agency fee                                        代理费，代理费用  [td) v,  
aggregate                                          总计，合计为…… 7']n_-fu  
alternation of document and record                 变造文件和记录 1ve %xF  
alternative audit procedures                      替代审计程序，备选审计程序 r
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amend                                              修改，修订 9t9x&.A  
amortisation                                      摊销 L TzD\C'  
analytical capacity                             分析能力 LY(YgqL  
analytical procedures                               分析性程序 F|Pf-.r`t  
annual financial statements                        年度会计报表，年度财务报表 qS:hv&~  
appendix                                          附录，附表 R5(<:]  
applicable                                         适用的 VyK[*kyN  
applicable laws and regulations                 适用的法规 FWNWOU  
application systems                                  应用系统 a"@k11  
apply consistently                              一贯地执行，一贯地实施 :Xqq hG  
appropriate                                       适当的，合适的； (R5n
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appropriate authorization                          适当的授权 .5Sw  
appropriateness of audit evidence                    审计证据的适当性 R7pdwKD  
approval                                    批准，核准 @i U@JE`C  
assertion                                    (会计报表上的)认定；确认 <b!nI N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~PAF2  
asset                                                 资产，财产 ya.!zGH  
asset restructuring                             资产重组 M{w[hV  
assignment of duties                                 职责的划分 %5Q5xw]w3  
assistant                                     助理，助理人员 VC$,Y  
associated company                                 联属公司，联营公司 >]s\%GO  
association                                        联合，结合；协会，社团 l];w,(u{  
assumption                                       假设，假定 /%fBkA#n  
at a given date                                         在某一特定时日 TrD2:N}dI  
attestation                                         鉴证，公证 [$:M/5y9  
attestation service                             鉴证服务 QhR.8iS  
audit adjustment                                审计调整 2[-@ .gH  
audit areas                                        审计领域 Xfo3fW)s  
audit conclusion                                审计结论 vkUXMMuf+e  
audit effectiveness                             审计效果 1$mxMXNsJ  
audit efficiency                                  审计效率 )lh48Ag0t;  
audit engagement letter                      审计业务约定书 q% *-4GP  
audit evidence                                          审计证据 /Y|y0iK  
audit fee                                    审计费 B /q/6Pp  
audit files                                          审计档案 Av6=q=D  
audit findings                                     审计中发现的事项 J'{69<`Dl  
audit implementation stage                        审计实施阶段 JWQd/   
audit mark                                        审计标识 A8tzIh8  
audit materiality                                 审计重要性 ?'SHt9b3|  
audit method                                     审计方法 RI.6.f1dy  
audit objective                                         审计目标，审计目的 xgeDfpF'  
audit of financial statements                      会计报表审计，财务报表审计 17kh6(X  
audit opinion                                     审计意见 /6S% h-#\  
audit period                                      被审计期间，被审计年度 G4O $gg  
audit plan                                          审计计划 +pMa-{  
audit planning                                    编制审计计划，制定审计计划，审计计划 _:" PBN9  
audit planning stage                                  审计计划阶段 Y%$@ZYW  
audit procedure                                审计程序 B"KDr_,,  
audit programme                               审计程序表，具体审计计划 f0"N  
audit report                                       审计报告 bT93R8yp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p=13 tQS<  
audit report with a qualified opinion                 有保留意见的审计报告 0 ]K\G55  
audit report with an adverse opinion                否定意见的审计报告 TEB<
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audit report with dual dates                      双重日期审计报告 }M U}-6  
audit reporting stage                                 审计报告阶段 <=O/_Iu (  
audit responsibility                                   审计责任 i*ibx ;s-  
audit results                                      审计结果 [k<"@[8)  
audit risk                                          审计风险 4H 4W  
audit sampling                                          审计抽样 xbUL./uj  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,EsPm'`?A/  
audit strategies                                  审计策略 [te9ui%JS  
audit summary                                         审计总结，审计小结 0 $Ygt0d  
audit team                                         审计小组 ^v2-"mX<  
audit test                                    审计测试 skSs|slp  
audit trail                                          审计轨迹 HV0!G-h  
audit work                                        审计工作 KH=4A-e,0  
audit working paper                                 审计工作底稿 
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audited financial statement                        审计会计报表，已审计财务报表 s}1S6*Cr  
Auditing Guidelines (the～)                      审计规范指南 J)kH$!csi  
auditing standards                             审计准则 '>"
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audit-oriented working paper                          (审计)业务类工作底稿 ^jph"a C  
authorisation                                     授权 ,q_'l?Pn  
authorisation of transaction                       交易的授权 +O]jklS4H  
availability                                         可获得性 (v/mKGyg  
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balance                                      余额；差额；平衡 \+9~\eeXb  
balance sheet                                    资产负债表 WSi`KNX  
bank                                                 银行 U-]Rm}X\M  
bank account                                    银行账户，银行户头 (B/od#nU  
bank statement                                 银行对账单 EdH;P\c  
barter transaction                              易货交易，以物换物交易 l^~E+F~  
basis of audit                                    审计依据 Sh@en\m=#S  
basis of preparation                                (会计报表的)编制基础 BI|BfO%F$j  
book of account                               账目，账簿 n7A %y2  
borrowing                                         借款，贷款，借债 BdM meM2h  
branch                                              分支，分支机构，分店 6Wn"h|S  
brought forward                                (账户余额等的)承上年，承上期，承上页 +KcD Y1[  
budget                                              预算 &gv{LJd5b  
building                                      建筑物；大楼 v,eTDgw  
business conditions                                  业务情况，经营情况 C<G`wXlP|  
business licence                               (企业等的)营业执照 dRhsnT+KX  
business relation                                业务关系 g %ZKn  
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