[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 909md|9K3  
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审计词汇英汉对照 bMKL1+y(  
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ability to continue as a going concern               持续经营能力 0F:1\9f5  
acceptability                                     可接受性，可接受程度 xW_yLbE  
acceptable level of detection risk                     检查风险的可接受水平 <>Y?vC  
acceptance of engagement                       接受委托 j1-,Sqi  
accepting the engagement for the first time              首次接受委托 ZA(T  
access to asset                                         对资产的接触 %ow^dzW  
according to                                     根据，依据，依照 z[EFQ^*>  
account balance                                账户余额 (Yb[)m>fQ}  
account for                                       对……进行会计处理，核算；解释 wy,p&g)>  
accounting                                        会计，会计学 p$E8Bn%[  
accounting advisory serve                        会计咨询服务 YB,t0%vTJw  
accounting firm                                 会计师事务所 ~1kXUWq3  
accounting information                      会计信息，会计资料 e]Fp=*#  
accounting period                             会计期间 $`VFdAe  
accounting policies                                   会计政策 }{[mrG   
accounting professional bodies                 会计职业组织，会计职业团体 {ZsdLF#  
accounting records                                   会计记录 T=Z.TG|lIx  
accounting responsibility                           会计责任 %|"g/2sF[G  
accounting service                             会计服务 !CUoHTmB  
accounting standards                                会计准则 fc _2D|  
Accounting Standards for Business Enterprises       企业会计准则 uz30_aH  
accounting system                             会计系统 M@Q3M( z  
accounting treatment                                会计处理 "xJ 0 vlw  
accuracy                                    准确性，精确性 h8e757z  
additional audit procedures                      追加审计程序  #^#HuDH  
addressee                                         收件人，收信人 ^|MjJsn  
Administration of State-owned Assets  (the～)     国有资产管理局 +}xaQc:0|  
administrative laws and regulations                 行政法规 [ ho(z30k  
adverse impact                                 不利影响，负面影响 ;]sYf  
adverse opinion                                反对意见 BX+.0M  
advisory group                                  咨询组，顾问组 zj{r^D$  
agency fee                                        代理费，代理费用 |JF@6  
aggregate                                          总计，合计为…… 0k,-;j,  
alternation of document and record                 变造文件和记录 ,XkGe  
alternative audit procedures                      替代审计程序，备选审计程序 % ps$qB'  
amend                                              修改，修订 {a(&J6$VE  
amortisation                                      摊销 (la[KqqCO  
analytical capacity                             分析能力 ;)AfB#:d  
analytical procedures                               分析性程序 *l&S-=]  
annual financial statements                        年度会计报表，年度财务报表 hr05L<?H  
appendix                                          附录，附表 GB7/x*u   
applicable                                         适用的 8flOq"uK^  
applicable laws and regulations                 适用的法规 !p/%lU65  
application systems                                  应用系统 {LHR!~d}5f  
apply consistently                              一贯地执行，一贯地实施 IuF
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appropriate                                       适当的，合适的； PQN@JaD  
征用，挪用 kX`[Y@nUN  
appropriate authorization                          适当的授权 /Ci*Az P  
appropriateness of audit evidence                    审计证据的适当性 An*~-u9m  
approval                                    批准，核准 b75$?_+  
assertion                                    (会计报表上的)认定；确认 DV)3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .xhK'}l[  
asset                                                 资产，财产 I pzJ#  
asset restructuring                             资产重组 !~]<$WZV  
assignment of duties                                 职责的划分 5q9s,r_  
assistant                                     助理，助理人员 ^~`?>}MJ  
associated company                                 联属公司，联营公司 Fs_]RfG  
association                                        联合，结合；协会，社团 L"jY+{oLIJ  
assumption                                       假设，假定 u9+kLepOT  
at a given date                                         在某一特定时日 ZK;zm   
attestation                                         鉴证，公证 l5xCz=d
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attestation service                             鉴证服务 v3d&*I  
audit adjustment                                审计调整 ("~DJ=  
audit areas                                        审计领域 'H5M|c$s  
audit conclusion                                审计结论 gKLyL]kAGz  
audit effectiveness                             审计效果 )a@k]#)Skm  
audit efficiency                                  审计效率 2*"Fu:a"`I  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 uiq^|5Z  
audit fee                                    审计费 ;9o;r)9~  
audit files                                          审计档案 W[EKD 7  
audit findings                                     审计中发现的事项 e:H26SW  
audit implementation stage                        审计实施阶段 i%e7LJ@5AW  
audit mark                                        审计标识 oi}i\: hI  
audit materiality                                 审计重要性 o<IAeH {+  
audit method                                     审计方法 )-*5v D  
audit objective                                         审计目标，审计目的 {7TlN.(  
audit of financial statements                      会计报表审计，财务报表审计 sGh(#A0Pt  
audit opinion                                     审计意见 Y!iZW  
audit period                                      被审计期间，被审计年度 HbP!KVHyk1  
audit plan                                          审计计划 _@S`5;4x  
audit planning                                    编制审计计划，制定审计计划，审计计划 qW:HNEiir  
audit planning stage                                  审计计划阶段 (=D&A <YX  
audit procedure                                审计程序 sf&]u;^D
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audit programme                               审计程序表，具体审计计划 Z o1,1O  
audit report                                       审计报告 pym!U@$t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4DZ-bt'  
audit report with a qualified opinion                 有保留意见的审计报告 ctE\ q  
audit report with an adverse opinion                否定意见的审计报告 ()&
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audit report with dual dates                      双重日期审计报告 @(r/dZc  
audit reporting stage                                 审计报告阶段 6aM*:>C"  
audit responsibility                                   审计责任 )95f*wte  
audit results                                      审计结果 Y0eE-5F,  
audit risk                                          审计风险 V#VN%{  
audit sampling                                          审计抽样 Q.K,%(^;a  
audit sampling techniques                         审计抽样方法，审计抽样技术 =zQN[  
audit strategies                                  审计策略 eX@L3BKp  
audit summary                                         审计总结，审计小结 N F)~W#  
audit team                                         审计小组 (o3 Iy  
audit test                                    审计测试 %|s+jeUDn|  
audit trail                                          审计轨迹 k)EX(T\  
audit work                                        审计工作 4apL4E"r  
audit working paper                                 审计工作底稿 ;b-XWK=  
audited financial statement                        审计会计报表，已审计财务报表 J:V?EE,\-  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 I? ,>DHUX  
audit-oriented working paper                          (审计)业务类工作底稿 [eTSZjIN7  
authorisation                                     授权 <&C]sb  
authorisation of transaction                       交易的授权
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availability                                         可获得性 '7O3/GDK  
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balance                                      余额；差额；平衡 5\z`-)  
balance sheet                                    资产负债表 <[w=TdCPs  
bank                                                 银行 ,v"YqD+GC5  
bank account                                    银行账户，银行户头 a+n0|CvF  
bank statement                                 银行对账单 (o`{uj{
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barter transaction                              易货交易，以物换物交易 g+z1  
basis of audit                                    审计依据 eM8}
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basis of preparation                                (会计报表的)编制基础 /Rl6g9}  
book of account                               账目，账簿 !qG7V:6  
borrowing                                         借款，贷款，借债 Y]&j,j&  
branch                                              分支，分支机构，分店 HTG%t/S  
brought forward                                (账户余额等的)承上年，承上期，承上页 TYW&! sm  
budget                                              预算 
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building                                      建筑物；大楼 R17?eucZ  
business conditions                                  业务情况，经营情况 -B +4+&{T  
business licence                               (企业等的)营业执照 V:y'Qf2M  
business relation                                业务关系 %7|9sQ:  
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