[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 '@AK0No\W  
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审计词汇英汉对照 |42E'zH&  
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ability to continue as a going concern               持续经营能力 +{]/ b%P  
acceptability                                     可接受性，可接受程度 5;>M&qmN  
acceptable level of detection risk                     检查风险的可接受水平 l#~Sh3@L(  
acceptance of engagement                       接受委托 ;g^QHr  
accepting the engagement for the first time              首次接受委托 r7C m  
access to asset                                         对资产的接触 $*xnq%A  
according to                                     根据，依据，依照 vo!:uvy;2  
account balance                                账户余额 ok-sm~bp  
account for                                       对……进行会计处理，核算；解释 {h&*H[Z z  
accounting                                        会计，会计学 6b-d#H/1Y  
accounting advisory serve                        会计咨询服务 M q[;:  
accounting firm                                 会计师事务所 5EFow-AH  
accounting information                      会计信息，会计资料 8$v17 3  
accounting period                             会计期间 =( Mv@eA"  
accounting policies                                   会计政策 k#JFDw\  
accounting professional bodies                 会计职业组织，会计职业团体 @2CYv>  
accounting records                                   会计记录 .Ky<9h.K  
accounting responsibility                           会计责任 $Fc*^8$ryC  
accounting service                             会计服务 ,BW^j.7  
accounting standards                                会计准则 +SrE  
Accounting Standards for Business Enterprises       企业会计准则 , *e^,|#  
accounting system                             会计系统
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accounting treatment                                会计处理 x@v,qF$K  
accuracy                                    准确性，精确性 _AI2\e  
additional audit procedures                      追加审计程序 qq[2h~6
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addressee                                         收件人，收信人 }s}b]v  
Administration of State-owned Assets  (the～)     国有资产管理局 6xk"bI p  
administrative laws and regulations                 行政法规 miZ
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adverse impact                                 不利影响，负面影响 +3si=x\=/  
adverse opinion                                反对意见 "LaNXZ9  
advisory group                                  咨询组，顾问组 U[U$1LSS  
agency fee                                        代理费，代理费用 GQ2&D}zh  
aggregate                                          总计，合计为…… p
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alternation of document and record                 变造文件和记录 e1~C>  
alternative audit procedures                      替代审计程序，备选审计程序 Yah3I@xGy  
amend                                              修改，修订 ;l4rg!r(S  
amortisation                                      摊销 ^zsCF0  
analytical capacity                             分析能力 /:ma}qGy  
analytical procedures                               分析性程序 %+gze|J  
annual financial statements                        年度会计报表，年度财务报表 eU@yw1N  
appendix                                          附录，附表 ;L(W'+  
applicable                                         适用的 zi-zg Lx  
applicable laws and regulations                 适用的法规 F8_pwJUpf-  
application systems                                  应用系统 /y@$|DI1  
apply consistently                              一贯地执行，一贯地实施 U+@ yx>!  
appropriate                                       适当的，合适的； u$t*jw\fHg  
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appropriate authorization                          适当的授权 ,EcmMI^A  
appropriateness of audit evidence                    审计证据的适当性 1_7x'5GdA  
approval                                    批准，核准 %CF(SK2w  
assertion                                    (会计报表上的)认定；确认 ]hF[f|V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *3S,XMS{O  
asset                                                 资产，财产 7<IrN\@U  
asset restructuring                             资产重组 IJS9%m#  
assignment of duties                                 职责的划分 S;+bQ.  
assistant                                     助理，助理人员 %3fHitCikc  
associated company                                 联属公司，联营公司 ku l&m|  
association                                        联合，结合；协会，社团 "h$A.S  
assumption                                       假设，假定 9S=9m[#
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at a given date                                         在某一特定时日 s,K @t_J  
attestation                                         鉴证，公证 */nb%QV  
attestation service                             鉴证服务 k W/3 Aq7r  
audit adjustment                                审计调整 i&mu=J[  
audit areas                                        审计领域 d";+8S  
audit conclusion                                审计结论 % eW>IN]5  
audit effectiveness                             审计效果 <G2;nvRr  
audit efficiency                                  审计效率 k-e_lSYk&c  
audit engagement letter                      审计业务约定书 "4`h -Y  
audit evidence                                          审计证据 4K0N$9pd:  
audit fee                                    审计费 u6t.$a!5  
audit files                                          审计档案 e{To&gy~  
audit findings                                     审计中发现的事项 KDRIy@[e  
audit implementation stage                        审计实施阶段 >/1.VT\E  
audit mark                                        审计标识 w^G<]S{l  
audit materiality                                 审计重要性 GG(rp]rgl  
audit method                                     审计方法 C<qJnB:B9  
audit objective                                         审计目标，审计目的 ^B?{X|U37  
audit of financial statements                      会计报表审计，财务报表审计 ],qG!, V  
audit opinion                                     审计意见 1k{ E7eL  
audit period                                      被审计期间，被审计年度 *ubLuC+b  
audit plan                                          审计计划 S@N&W&W#~  
audit planning                                    编制审计计划，制定审计计划，审计计划 )3h=V^rm  
audit planning stage                                  审计计划阶段 ^Bm9yR  
audit procedure                                审计程序 9WtTUk
 
audit programme                               审计程序表，具体审计计划 )l[ +7  
audit report                                       审计报告 PovPO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p*#SSR9<  
audit report with a qualified opinion                 有保留意见的审计报告 yK"U :X  
audit report with an adverse opinion                否定意见的审计报告 T=;'"S  
audit report with dual dates                      双重日期审计报告 ^L]+e  
audit reporting stage                                 审计报告阶段 FEU$D \1y  
audit responsibility                                   审计责任 -Zocu<Rs  
audit results                                      审计结果 r6PiZgR  
audit risk                                          审计风险 ~u,g5  
audit sampling                                          审计抽样 ?ohLcz  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xw9,O8}C7  
audit strategies                                  审计策略 ;`X-.45  
audit summary                                         审计总结，审计小结 S3)JEZi  
audit team                                         审计小组 d cPh@3  
audit test                                    审计测试 KM< M^l_Q  
audit trail                                          审计轨迹 Z0b1E  
audit work                                        审计工作 CM9+h;Zm  
audit working paper                                 审计工作底稿 LeQ2,/7l:  
audited financial statement                        审计会计报表，已审计财务报表  Gp@Y=mU  
Auditing Guidelines (the～)                      审计规范指南 (;~[}"  
auditing standards                             审计准则 P1Re7/  
audit-oriented working paper                          (审计)业务类工作底稿 L!mQP  
authorisation                                     授权 84)S0Y8w  
authorisation of transaction                       交易的授权 h-lMrI)U?h  
availability                                         可获得性 _ f^q!tP&d  
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balance                                      余额；差额；平衡 U NQup;#h  
balance sheet                                    资产负债表 0 <!kGL5  
bank                                                 银行 #\%GrtM  
bank account                                    银行账户，银行户头 5!tmG- 'b  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 ~z32%k  
basis of audit                                    审计依据 2[j|:Ng7  
basis of preparation                                (会计报表的)编制基础 wpx,~`&  
book of account                               账目，账簿 W=I%3F_C"R  
borrowing                                         借款，贷款，借债 JXUO ?9  
branch                                              分支，分支机构，分店 ;bP7|  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lm,io\z  
budget                                              预算 F3';oyy  
building                                      建筑物；大楼 -aKk#fd  
business conditions                                  业务情况，经营情况 OSfwA&  
business licence                               (企业等的)营业执照 !Q#u i[0q  
business relation                                业务关系 4zJ9bF4  
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