[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 sp0&"&5  
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审计词汇英汉对照 (7`goi7M  
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ability to continue as a going concern               持续经营能力 6=A2Y:8  
acceptability                                     可接受性，可接受程度 %d($\R-*O  
acceptable level of detection risk                     检查风险的可接受水平 ]Rohf WHX  
acceptance of engagement                       接受委托 xr?=gY3E;  
accepting the engagement for the first time              首次接受委托 rJ
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access to asset                                         对资产的接触 m'Z233Nt"  
according to                                     根据，依据，依照 ?H eC+=/Z  
account balance                                账户余额 >Mj :'  
account for                                       对……进行会计处理，核算；解释 Ks@S5:9sp  
accounting                                        会计，会计学 6:>4}WOP  
accounting advisory serve                        会计咨询服务 9vCn^G%B  
accounting firm                                 会计师事务所 (*7edc"F  
accounting information                      会计信息，会计资料 &WN4/=QW-J  
accounting period                             会计期间 GV6!
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accounting policies                                   会计政策 WRZi^B8@  
accounting professional bodies                 会计职业组织，会计职业团体 \.myLkm  
accounting records                                   会计记录 J)A1`(x&T  
accounting responsibility                           会计责任 g 2;JJ}  
accounting service                             会计服务 gg'lb{oG  
accounting standards                                会计准则 pD##lkJr  
Accounting Standards for Business Enterprises       企业会计准则 l-_voOP  
accounting system                             会计系统 :-.R*W  
accounting treatment                                会计处理 d~C YZ  
accuracy                                    准确性，精确性 ncb
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additional audit procedures                      追加审计程序 l*HONl&j  
addressee                                         收件人，收信人 N\=pH{  
Administration of State-owned Assets  (the～)     国有资产管理局 jIK*psaV  
administrative laws and regulations                 行政法规 !tCw)cou  
adverse impact                                 不利影响，负面影响 yeKzI~  
adverse opinion                                反对意见 * gr{{c  
advisory group                                  咨询组，顾问组 ;5=J'8f  
agency fee                                        代理费，代理费用 K+dkImkh  
aggregate                                          总计，合计为…… [|d:QFx  
alternation of document and record                 变造文件和记录 C/"fS#<  
alternative audit procedures                      替代审计程序，备选审计程序 6(sqS~D  
amend                                              修改，修订 mj[PKEdkB  
amortisation                                      摊销 1d7oR`qr  
analytical capacity                             分析能力 P.3j |)NW  
analytical procedures                               分析性程序 %*e6@Hm  
annual financial statements                        年度会计报表，年度财务报表 x%B^hH;W  
appendix                                          附录，附表 jU)r~QhN  
applicable                                         适用的 TU$/3fp*  
applicable laws and regulations                 适用的法规 *r
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application systems                                  应用系统 vi 4 u `  
apply consistently                              一贯地执行，一贯地实施 dc5w_98o  
appropriate                                       适当的，合适的； N6cf`xye  
征用，挪用 %Z 9<La  
appropriate authorization                          适当的授权 upQ:C>S  
appropriateness of audit evidence                    审计证据的适当性 L-^vlP)Vu  
approval                                    批准，核准 qw&Wfk\}  
assertion                                    (会计报表上的)认定；确认 j;<Yje&Wz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?}m/Q"!1  
asset                                                 资产，财产 AW&HWc~A  
asset restructuring                             资产重组 j*x8K,fN  
assignment of duties                                 职责的划分 djS?$WBpU  
assistant                                     助理，助理人员 :HYqm*v;W  
associated company                                 联属公司，联营公司 7_.z3Km:  
association                                        联合，结合；协会，社团 " _jIqj6C  
assumption                                       假设，假定 ^6#FqK+{u  
at a given date                                         在某一特定时日 \o?zL7  
attestation                                         鉴证，公证 IQMk
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attestation service                             鉴证服务 ,]i ^/fT  
audit adjustment                                审计调整 @j`_)Y\
 
audit areas                                        审计领域 |rH;}t|un  
audit conclusion                                审计结论 L^KGY<hp4  
audit effectiveness                             审计效果 +G"=1sxJ  
audit efficiency                                  审计效率 @z#;O2  
audit engagement letter                      审计业务约定书 &Sj<X`^  
audit evidence                                          审计证据 7e/Uc!&*  
audit fee                                    审计费 S+R<wv,6  
audit files                                          审计档案 r*N:-I~z  
audit findings                                     审计中发现的事项 Pg-~^"?y  
audit implementation stage                        审计实施阶段 M-K<w(,X
 
audit mark                                        审计标识 'v* =}k  
audit materiality                                 审计重要性 }.3F|H
 
audit method                                     审计方法 -i V&-oP  
audit objective                                         审计目标，审计目的 eQx9Vn
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audit of financial statements                      会计报表审计，财务报表审计 00Tm0rY  
audit opinion                                     审计意见 p \; * :  
audit period                                      被审计期间，被审计年度 U;D!m+.HK  
audit plan                                          审计计划 VW<s_  
audit planning                                    编制审计计划，制定审计计划，审计计划 CCDoiTu!4  
audit planning stage                                  审计计划阶段 RU,f|hB4  
audit procedure                                审计程序 Dp6]!;kx  
audit programme                               审计程序表，具体审计计划 3q R@$pm  
audit report                                       审计报告 0AY23/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ({yuwH?tH
 
audit report with a qualified opinion                 有保留意见的审计报告 C (vi ns  
audit report with an adverse opinion                否定意见的审计报告 -9~kp'_a  
audit report with dual dates                      双重日期审计报告 wp-5B= #:{  
audit reporting stage                                 审计报告阶段 v!E0/ gD  
audit responsibility                                   审计责任 MX|CL{H  
audit results                                      审计结果 W'E!5T^  
audit risk                                          审计风险 ZwAX
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audit sampling                                          审计抽样 &0K;Vr~D  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZD6rD(l9  
audit strategies                                  审计策略 v'a]SpE5  
audit summary                                         审计总结，审计小结 D
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audit team                                         审计小组 g^NdN46%  
audit test                                    审计测试 4;M  
audit trail                                          审计轨迹 mn{8"@Z  
audit work                                        审计工作 D%LqLLD  
audit working paper                                 审计工作底稿 ')5W  
audited financial statement                        审计会计报表，已审计财务报表 o{4ya jt  
Auditing Guidelines (the～)                      审计规范指南 l,1}1{k&  
auditing standards                             审计准则 ';+;  
audit-oriented working paper                          (审计)业务类工作底稿 s{NEP/QQJ  
authorisation                                     授权 zid?yuP  
authorisation of transaction                       交易的授权 ::uD%a zd  
availability                                         可获得性 X"(!\{ySI;  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 *ys@'Ai?  
bank                                                 银行 NZe3 m  
bank account                                    银行账户，银行户头 WHBQA\4  
bank statement                                 银行对账单 /_rQ>PgSZW  
barter transaction                              易货交易，以物换物交易 d0>V^cB'?  
basis of audit                                    审计依据 b+'G^!JR  
basis of preparation                                (会计报表的)编制基础 P|v;
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book of account                               账目，账簿 HPCzh  
borrowing                                         借款，贷款，借债 G-G!c2o  
branch                                              分支，分支机构，分店 Yi{[llru  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q`7!~qV0=  
budget                                              预算 [zm&}$nnN  
building                                      建筑物；大楼 yrdJX  
business conditions                                  业务情况，经营情况 X8ev uN  
business licence                               (企业等的)营业执照 U_ V0  
business relation                                业务关系 W([)b[-*  
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