[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 A/c#2  
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审计词汇英汉对照 KbSE
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ability to continue as a going concern               持续经营能力 z}a9%Fb  
acceptability                                     可接受性，可接受程度 LG+2?+tE"  
acceptable level of detection risk                     检查风险的可接受水平 =o5|W'>`  
acceptance of engagement                       接受委托 ,gdud[&|;  
accepting the engagement for the first time              首次接受委托 (uVL!%61k  
access to asset                                         对资产的接触 {ew; /;  
according to                                     根据，依据，依照 `x]`<kS;  
account balance                                账户余额 <5 }  
account for                                       对……进行会计处理，核算；解释 .nzN5FB U  
accounting                                        会计，会计学 %#<MCiaK  
accounting advisory serve                        会计咨询服务 *N&~Uq^  
accounting firm                                 会计师事务所 ZYS]Et[Q  
accounting information                      会计信息，会计资料 B2,c_[UZ.  
accounting period                             会计期间 6Qk[TL)t  
accounting policies                                   会计政策 <2SWfH1>  
accounting professional bodies                 会计职业组织，会计职业团体 dSI<s^n  
accounting records                                   会计记录 ;O
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accounting responsibility                           会计责任 )`BKEaf  
accounting service                             会计服务 =z!^OT6eb  
accounting standards                                会计准则 ueyQ&+6r  
Accounting Standards for Business Enterprises       企业会计准则 *>h|<|T'  
accounting system                             会计系统 jx{wOb~oO)  
accounting treatment                                会计处理 #\8"d  
accuracy                                    准确性，精确性 RKPX*(i~  
additional audit procedures                      追加审计程序 5HaI$>h6  
addressee                                         收件人，收信人 4nrn Npf`b  
Administration of State-owned Assets  (the～)     国有资产管理局 \iP5.3C  
administrative laws and regulations                 行政法规 q -s(2C  
adverse impact                                 不利影响，负面影响 [jv+Of IZ  
adverse opinion                                反对意见 q5G`q&O5  
advisory group                                  咨询组，顾问组 DF>3)oTF  
agency fee                                        代理费，代理费用 zd6F}2*6  
aggregate                                          总计，合计为…… bXi!_'z$  
alternation of document and record                 变造文件和记录 5P{[8PZxbV  
alternative audit procedures                      替代审计程序，备选审计程序 ?C`r3  
amend                                              修改，修订 \(MIDCZ@-  
amortisation                                      摊销 v5\5:b{/  
analytical capacity                             分析能力 :8`~dj.  
analytical procedures                               分析性程序 EsS$th)d  
annual financial statements                        年度会计报表，年度财务报表 (6Ciqf8  
appendix                                          附录，附表 DNr*|A2<  
applicable                                         适用的 3 "iBcsLn  
applicable laws and regulations                 适用的法规 ?<` ;lu/eL  
application systems                                  应用系统 9:*[Q" v  
apply consistently                              一贯地执行，一贯地实施 >xXC=z+g]  
appropriate                                       适当的，合适的； u].7+{  
征用，挪用 k1.%ZZMM  
appropriate authorization                          适当的授权 +e,c'.  
appropriateness of audit evidence                    审计证据的适当性 #W&o]FAA3y  
approval                                    批准，核准 #jh5%@  
assertion                                    (会计报表上的)认定；确认 _X|prIOb=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 \(RD5@=!4#  
asset restructuring                             资产重组 osl\j]U8  
assignment of duties                                 职责的划分 G c\^Kg^#  
assistant                                     助理，助理人员 I~;w Q  
associated company                                 联属公司，联营公司 @qpj0i+>*  
association                                        联合，结合；协会，社团 h*R w^5,c  
assumption                                       假设，假定 'b0r?A~c=  
at a given date                                         在某一特定时日 !6l*Jc3  
attestation                                         鉴证，公证 Cs(sar:7  
attestation service                             鉴证服务 fwvwmZW  
audit adjustment                                审计调整 n.rn+nuwv  
audit areas                                        审计领域 {-lpYD^k3  
audit conclusion                                审计结论 ap8q`a{j^  
audit effectiveness                             审计效果 mITNx^p4f  
audit efficiency                                  审计效率 qX*xQA|ak,  
audit engagement letter                      审计业务约定书 YS#*#!ZMn?  
audit evidence                                          审计证据 1_b*j-j  
audit fee                                    审计费 ;NH^+h  
audit files                                          审计档案 ?;_*8Doq-a  
audit findings                                     审计中发现的事项 9;'#,b*(  
audit implementation stage                        审计实施阶段 J?dLI_{<  
audit mark                                        审计标识 e=l:!E10  
audit materiality                                 审计重要性 $}.+}'7$  
audit method                                     审计方法 DJ DQH\&  
audit objective                                         审计目标，审计目的 tXqX[Td`0g  
audit of financial statements                      会计报表审计，财务报表审计 :G6aO  
audit opinion                                     审计意见 Jt[,V*:#  
audit period                                      被审计期间，被审计年度 R
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audit plan                                          审计计划 eXMIRus(  
audit planning                                    编制审计计划，制定审计计划，审计计划 [}M!ez  
audit planning stage                                  审计计划阶段 `KN>0R2k  
audit procedure                                审计程序  3%bhW9H%  
audit programme                               审计程序表，具体审计计划 $btu =_|f  
audit report                                       审计报告 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 j!w{  
audit report with a qualified opinion                 有保留意见的审计报告 0k{\W  
audit report with an adverse opinion                否定意见的审计报告 _3:%b6&Pz  
audit report with dual dates                      双重日期审计报告 )|vy}Jf7  
audit reporting stage                                 审计报告阶段 4g"%?xN  
audit responsibility                                   审计责任 YrJUs]A  
audit results                                      审计结果 "V(P
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audit risk                                          审计风险 w|6/i/X  
audit sampling                                          审计抽样 XPU>} 4{  
audit sampling techniques                         审计抽样方法，审计抽样技术 tfN[- 3)Z  
audit strategies                                  审计策略 9=~ZA{0J  
audit summary                                         审计总结，审计小结 Pmo<t6  
audit team                                         审计小组 |? #JCG  
audit test                                    审计测试 e`S\-t?Z  
audit trail                                          审计轨迹 ol*,&C:{  
audit work                                        审计工作 SAdE9L =d  
audit working paper                                 审计工作底稿 bD0l^?Hu!  
audited financial statement                        审计会计报表，已审计财务报表 lKw-C[  
Auditing Guidelines (the～)                      审计规范指南 n."n?C'{  
auditing standards                             审计准则 yKoZj   
audit-oriented working paper                          (审计)业务类工作底稿 rD~/]y)t  
authorisation                                     授权 vX\9#Hj  
authorisation of transaction                       交易的授权 QM#Vl19>j(  
availability                                         可获得性 uE41"?GS  
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balance                                      余额；差额；平衡 M2|!,2  
balance sheet                                    资产负债表 o0]YDX@T  
bank                                                 银行 ^hiY6N &  
bank account                                    银行账户，银行户头 RARA_tii  
bank statement                                 银行对账单 fj;ZGbg-O  
barter transaction                              易货交易，以物换物交易 0M"n  
basis of audit                                    审计依据 %+=;4tHJ  
basis of preparation                                (会计报表的)编制基础 mLqqo2u  
book of account                               账目，账簿 N.vWZ7l8  
borrowing                                         借款，贷款，借债 W06#|8,{v  
branch                                              分支，分支机构，分店 X2@Ef2EkM  
brought forward                                (账户余额等的)承上年，承上期，承上页 C[<}eD4bV  
budget                                              预算 h/t;ZLUAZP  
building                                      建筑物；大楼 9gcW;  
business conditions                                  业务情况，经营情况 &U7v=a  
business licence                               (企业等的)营业执照 )b #5rQ  
business relation                                业务关系 B`Z3e%g#  
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