[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
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ability to continue as a going concern               持续经营能力 'O CVUF,  
acceptability                                     可接受性，可接受程度 6_X Teu  
acceptable level of detection risk                     检查风险的可接受水平 D+RG,8Ht  
acceptance of engagement                       接受委托 '8Yx  
accepting the engagement for the first time              首次接受委托 "p<f#s}  
access to asset                                         对资产的接触 {oO!v}]  
according to                                     根据，依据，依照 $OmtN
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account balance                                账户余额 2e+DUZBoC  
account for                                       对……进行会计处理，核算；解释 P
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accounting                                        会计，会计学 |>m@]s7Z  
accounting advisory serve                        会计咨询服务 dz?:)5>I  
accounting firm                                 会计师事务所 7p|Pv;wp|  
accounting information                      会计信息，会计资料 nfd^'}$]  
accounting period                             会计期间 @D%VV=N~[  
accounting policies                                   会计政策 RP6QS)|  
accounting professional bodies                 会计职业组织，会计职业团体 =r`>tWs
  
accounting records                                   会计记录 8L0#<"'0  
accounting responsibility                           会计责任 Uj_%U2S$  
accounting service                             会计服务 97Whn*  
accounting standards                                会计准则 =5+:<e,&  
Accounting Standards for Business Enterprises       企业会计准则 (u
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accounting system                             会计系统 p=p
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accounting treatment                                会计处理 J-=&B5"O>  
accuracy                                    准确性，精确性 Dzb@H$BQ7  
additional audit procedures                      追加审计程序 6 ZX{K1_q  
addressee                                         收件人，收信人 t~e.LxN  
Administration of State-owned Assets  (the～)     国有资产管理局 ~zi&u46  
administrative laws and regulations                 行政法规 r"^P>8  
adverse impact                                 不利影响，负面影响 &rjMGk"&  
adverse opinion                                反对意见 (.S
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advisory group                                  咨询组，顾问组 Rzw}W7zg[  
agency fee                                        代理费，代理费用 /:l>yKI+~  
aggregate                                          总计，合计为…… '(=krM9;  
alternation of document and record                 变造文件和记录 *r=6bpi  
alternative audit procedures                      替代审计程序，备选审计程序 %<P&"[F]v@  
amend                                              修改，修订 ?bY'J6n.  
amortisation                                      摊销 ``U>9S"p)  
analytical capacity                             分析能力 VP5_Y1e7  
analytical procedures                               分析性程序 A=>%KQc?  
annual financial statements                        年度会计报表，年度财务报表 rqSeh/<iD  
appendix                                          附录，附表 / F9BbG{  
applicable                                         适用的 -:Y
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applicable laws and regulations                 适用的法规 1#6c sZW5  
application systems                                  应用系统 4;y*y tY*  
apply consistently                              一贯地执行，一贯地实施 \vsfY   
appropriate                                       适当的，合适的； r3;?]r.}7  
征用，挪用 6ID@0  
appropriate authorization                          适当的授权 w_PnEJa9  
appropriateness of audit evidence                    审计证据的适当性 0;KjP?5  
approval                                    批准，核准 5@6F8:x}V  
assertion                                    (会计报表上的)认定；确认 c#Y/?F2p  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _I+QInD;)  
asset                                                 资产，财产 DOyYy~Q  
asset restructuring                             资产重组 lh{
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assignment of duties                                 职责的划分 :.J Ad$>P  
assistant                                     助理，助理人员 6;Wns'  
associated company                                 联属公司，联营公司 7 wH9w  
association                                        联合，结合；协会，社团 "]B:QeMeF!  
assumption                                       假设，假定 &( aw  
at a given date                                         在某一特定时日 8\P!47'q  
attestation                                         鉴证，公证 L3pNna  
attestation service                             鉴证服务 _ 5nLrn,~  
audit adjustment                                审计调整 IN~Q(A]Z%  
audit areas                                        审计领域 )T&ZiHIJ3  
audit conclusion                                审计结论 c<fl6o)  
audit effectiveness                             审计效果 I82GZL  
audit efficiency                                  审计效率 plN:QS$  
audit engagement letter                      审计业务约定书 0QcC5y;  
audit evidence                                          审计证据 N"L @  
audit fee                                    审计费 =*>ri  
audit files                                          审计档案 b"k1N9  
audit findings                                     审计中发现的事项 #l 7(WG  
audit implementation stage                        审计实施阶段 1#}}:  
audit mark                                        审计标识 DsX+/)d  
audit materiality                                 审计重要性 Zmx[:-  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 ((Uw[8#2`  
audit of financial statements                      会计报表审计，财务报表审计 %/.yGAPkx  
audit opinion                                     审计意见 mM(Z8PA9-  
audit period                                      被审计期间，被审计年度 ;T hn C>U  
audit plan                                          审计计划 wjy<{I  
audit planning                                    编制审计计划，制定审计计划，审计计划 vb.}SG>  
audit planning stage                                  审计计划阶段 gUGMoXSTI|  
audit procedure                                审计程序 ^J~5k,7jX  
audit programme                               审计程序表，具体审计计划 5LaF'>1yY  
audit report                                       审计报告 yi.GD~69  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "*8>` 6E  
audit report with a qualified opinion                 有保留意见的审计报告 ze"`5z26|  
audit report with an adverse opinion                否定意见的审计报告 zt!)7HBo  
audit report with dual dates                      双重日期审计报告 vFwhe
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audit reporting stage                                 审计报告阶段 i4Da'Uk  
audit responsibility                                   审计责任 Fzmc#?  
audit results                                      审计结果 FeL!%z  
audit risk                                          审计风险 @PzRHnT*  
audit sampling                                          审计抽样 T|k_$LH  
audit sampling techniques                         审计抽样方法，审计抽样技术 { Ri6975  
audit strategies                                  审计策略 jI/#NCKE  
audit summary                                         审计总结，审计小结 {iXQUj  
audit team                                         审计小组 %t*KP=@  
audit test                                    审计测试 -J":'xCP!  
audit trail                                          审计轨迹 O%s7}bR3  
audit work                                        审计工作 >1BDt:G36  
audit working paper                                 审计工作底稿 \%}w7
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audited financial statement                        审计会计报表，已审计财务报表 -[}AhNYK  
Auditing Guidelines (the～)                      审计规范指南 Qa#Em1co  
auditing standards                             审计准则 ^^
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audit-oriented working paper                          (审计)业务类工作底稿 AB+HyZ*//  
authorisation                                     授权 HuLvMYF  
authorisation of transaction                       交易的授权 b?,''t  
availability                                         可获得性 BN1,R] *;  
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balance                                      余额；差额；平衡 h^v+d*R N  
balance sheet                                    资产负债表 yYH>~,  
bank                                                 银行 R+# g_"1@p  
bank account                                    银行账户，银行户头 ]u|5ZCv0  
bank statement                                 银行对账单 Ug#EAV<m  
barter transaction                              易货交易，以物换物交易 )0o|u>  
basis of audit                                    审计依据 "Wg5eML0  
basis of preparation                                (会计报表的)编制基础 8}aS
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book of account                               账目，账簿 @yNCWa~N  
borrowing                                         借款，贷款，借债 }6To(*  
branch                                              分支，分支机构，分店 \*mKctpz]6  
brought forward                                (账户余额等的)承上年，承上期，承上页 LS/ZZAN u  
budget                                              预算 Pd+Wb3  
building                                      建筑物；大楼 L"L a|  
business conditions                                  业务情况，经营情况 Um!LF"Z  
business licence                               (企业等的)营业执照 th|'t}bWV  
business relation                                业务关系 =zW`+++3  
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