[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 ]* F\"C@  
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审计词汇英汉对照 Li/O  
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ability to continue as a going concern               持续经营能力 Q<^Tl(`/N?  
acceptability                                     可接受性，可接受程度 ZUVA EH%  
acceptable level of detection risk                     检查风险的可接受水平 kI 4MiK  
acceptance of engagement                       接受委托 '=nQ$/!q  
accepting the engagement for the first time              首次接受委托 aE&,]'6  
access to asset                                         对资产的接触 P"y`A}Bx  
according to                                     根据，依据，依照 tD( 7^GuR  
account balance                                账户余额 2Ga7$q  
account for                                       对……进行会计处理，核算；解释 6y+Kjd/D  
accounting                                        会计，会计学 544X1Ww2  
accounting advisory serve                        会计咨询服务 j9?}j#@  
accounting firm                                 会计师事务所 x(etb<!jd  
accounting information                      会计信息，会计资料 wkA+j9.  
accounting period                             会计期间 k o.(pb@+  
accounting policies                                   会计政策 [SHXJ4P*  
accounting professional bodies                 会计职业组织，会计职业团体 7n8~K3~;  
accounting records                                   会计记录 Xjo5 v*Pu  
accounting responsibility                           会计责任 8/i!' 0r\  
accounting service                             会计服务 ~$:|VHl  
accounting standards                                会计准则 q>$ev)W  
Accounting Standards for Business Enterprises       企业会计准则 66/3|83Z  
accounting system                             会计系统 3D!5T8 @  
accounting treatment                                会计处理 M)'HCnvs'  
accuracy                                    准确性，精确性 Co (.:z~  
additional audit procedures                      追加审计程序 D
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addressee                                         收件人，收信人 F(k.,0Nc  
Administration of State-owned Assets  (the～)     国有资产管理局 /^X/8  
administrative laws and regulations                 行政法规 *.sVr7= j  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 /<@SFF .  
advisory group                                  咨询组，顾问组 f,V<;s  
agency fee                                        代理费，代理费用 C${Vg{g7a  
aggregate                                          总计，合计为…… M m[4yP%  
alternation of document and record                 变造文件和记录 cik!GA  
alternative audit procedures                      替代审计程序，备选审计程序 WHsgjvh"  
amend                                              修改，修订 K`iv c N"  
amortisation                                      摊销 _/uFsYC  
analytical capacity                             分析能力 Mr;E<Lj ^K  
analytical procedures                               分析性程序 SB1upTn  
annual financial statements                        年度会计报表，年度财务报表 NO|K VZ~  
appendix                                          附录，附表 rai3<_W<  
applicable                                         适用的 !>{G,\^=pT  
applicable laws and regulations                 适用的法规 Mn9dqq~a
 
application systems                                  应用系统 A )^`?m3  
apply consistently                              一贯地执行，一贯地实施 dx;Ysn0-  
appropriate                                       适当的，合适的； C~nzH,5  
征用，挪用 QrB@cK]  
appropriate authorization                          适当的授权 #33fGmd[  
appropriateness of audit evidence                    审计证据的适当性 [`{Z}q&  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 #w,D wy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 aGJC1x  
asset                                                 资产，财产 Gb8D[1=u=  
asset restructuring                             资产重组 &u /Nf&A  
assignment of duties                                 职责的划分 ;A|-n1e>Hc  
assistant                                     助理，助理人员 &<wuJ%'>)Z  
associated company                                 联属公司，联营公司 )~+E[|  
association                                        联合，结合；协会，社团 zm]aU`j  
assumption                                       假设，假定 5b!vgm#])  
at a given date                                         在某一特定时日 +W:=e,=  
attestation                                         鉴证，公证 &y3OR1_Sm*  
attestation service                             鉴证服务 OUeyklw  
audit adjustment                                审计调整 D2](da:]8)  
audit areas                                        审计领域 OK{quM5  
audit conclusion                                审计结论 }`W){]{kO  
audit effectiveness                             审计效果 JRSSn] pw  
audit efficiency                                  审计效率 cxA^:3  
audit engagement letter                      审计业务约定书 (d(hR0HKE  
audit evidence                                          审计证据 GB>QK  
audit fee                                    审计费 w8kOVN2b  
audit files                                          审计档案 lV1G<qP  
audit findings                                     审计中发现的事项 \@
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audit implementation stage                        审计实施阶段 Gnfd;. (.  
audit mark                                        审计标识 A*2 bA  
audit materiality                                 审计重要性 &>%T^Y|J4  
audit method                                     审计方法 "}pNe"ok  
audit objective                                         审计目标，审计目的 iVB86XZ`  
audit of financial statements                      会计报表审计，财务报表审计 b~'"^ Bts*  
audit opinion                                     审计意见 E"+Q
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audit period                                      被审计期间，被审计年度 jDy-)2<  
audit plan                                          审计计划 DE%KW:Hug  
audit planning                                    编制审计计划，制定审计计划，审计计划 r30 <(nF  
audit planning stage                                  审计计划阶段 0Uo\wyd  
audit procedure                                审计程序 =x< ge_Y  
audit programme                               审计程序表，具体审计计划 }dp=?AFg  
audit report                                       审计报告 .q9 $\wM/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ( M7pT  
audit report with a qualified opinion                 有保留意见的审计报告 f!s=(H;  
audit report with an adverse opinion                否定意见的审计报告 x$1]M DAGb  
audit report with dual dates                      双重日期审计报告 o$w_Es]Ma  
audit reporting stage                                 审计报告阶段 m=}B,']O  
audit responsibility                                   审计责任 {B[=?6tQ  
audit results                                      审计结果 JBJhG<J  
audit risk                                          审计风险 +)y^'Qs  
audit sampling                                          审计抽样 rW+ =
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audit sampling techniques                         审计抽样方法，审计抽样技术 BReJ!|{m}  
audit strategies                                  审计策略 -amBB7g  
audit summary                                         审计总结，审计小结 vH#huZA?7  
audit team                                         审计小组 cm?\ -[cV  
audit test                                    审计测试 tS|(K=$  
audit trail                                          审计轨迹 ~ vJ,`?  
audit work                                        审计工作 A<1hOSCz\  
audit working paper                                 审计工作底稿 cIav&Zko  
audited financial statement                        审计会计报表，已审计财务报表 9\/xOwR  
Auditing Guidelines (the～)                      审计规范指南 *Eo?k<:zPm  
auditing standards                             审计准则 s
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audit-oriented working paper                          (审计)业务类工作底稿 AQ_| :  
authorisation                                     授权 m|{3),#V  
authorisation of transaction                       交易的授权 o| #Qu8Lk  
availability                                         可获得性 |962G1.  
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balance                                      余额；差额；平衡 R~)\3] "2m  
balance sheet                                    资产负债表 jg.QRny^  
bank                                                 银行 ig/%zA*Bo  
bank account                                    银行账户，银行户头 S,Xnzrz  
bank statement                                 银行对账单 c
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barter transaction                              易货交易，以物换物交易 Vl:^>jTki  
basis of audit                                    审计依据 ||;hciO  
basis of preparation                                (会计报表的)编制基础 r7b1-  
book of account                               账目，账簿 P%#<I}0C  
borrowing                                         借款，贷款，借债 O+]Ifm[  
branch                                              分支，分支机构，分店 O*0l+mop  
brought forward                                (账户余额等的)承上年，承上期，承上页 oZ!m  
budget                                              预算 8DegN,?  
building                                      建筑物；大楼 I~ok4L?VB  
business conditions                                  业务情况，经营情况 P/Q!< I  
business licence                               (企业等的)营业执照 k~jP'aD  
business relation                                业务关系 [/e<l&y  
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