[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 {kR#p %E]  
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审计词汇英汉对照 v"Es*-{B  
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ability to continue as a going concern               持续经营能力 &6nWzF  
acceptability                                     可接受性，可接受程度 [S!/E4>['  
acceptable level of detection risk                     检查风险的可接受水平 Z4 =GMXj  
acceptance of engagement                       接受委托 *u;Iw{.{  
accepting the engagement for the first time              首次接受委托 .U]-j\  
access to asset                                         对资产的接触 Wg]Qlw`\|  
according to                                     根据，依据，依照 dDLeSz$b  
account balance                                账户余额 t\7[f >  
account for                                       对……进行会计处理，核算；解释 ye5&)d"fa(  
accounting                                        会计，会计学 sLxc(d'A  
accounting advisory serve                        会计咨询服务 ER.}CM6{[  
accounting firm                                 会计师事务所 f(MO_Sj]  
accounting information                      会计信息，会计资料 k~w*W X'  
accounting period                             会计期间 HLG"a3tt  
accounting policies                                   会计政策 aAUvlb  
accounting professional bodies                 会计职业组织，会计职业团体 +T Dw+  
accounting records                                   会计记录 -e:`|(Mo  
accounting responsibility                           会计责任 >pe.oxY  
accounting service                             会计服务 c\AfaK^KF  
accounting standards                                会计准则 C]A.i2o8  
Accounting Standards for Business Enterprises       企业会计准则 A2Gevj?F$  
accounting system                             会计系统 [Z$[rOF  
accounting treatment                                会计处理 3)ywX&4"L  
accuracy                                    准确性，精确性 _xhax+,! ~  
additional audit procedures                      追加审计程序 @E |}Y  
addressee                                         收件人，收信人 YNi.SXH  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 $6SW;d+>n  
adverse impact                                 不利影响，负面影响 s?
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adverse opinion                                反对意见 -nV9:opD  
advisory group                                  咨询组，顾问组 I b5rqU\  
agency fee                                        代理费，代理费用 @~a%/GQ#n*  
aggregate                                          总计，合计为…… ZPYS$Ydy  
alternation of document and record                 变造文件和记录 C;^X[x%h7$  
alternative audit procedures                      替代审计程序，备选审计程序 [d]9Oa4  
amend                                              修改，修订 {
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amortisation                                      摊销 NTs aW}g  
analytical capacity                             分析能力 R4:b{ )=O  
analytical procedures                               分析性程序 l+^*LqEW2  
annual financial statements                        年度会计报表，年度财务报表 b d!Y\OD
  
appendix                                          附录，附表 aQ@o H#
 
applicable                                         适用的 _X x/(.O  
applicable laws and regulations                 适用的法规 kE1TP]|  
application systems                                  应用系统 2<}%kQ`  
apply consistently                              一贯地执行，一贯地实施 e+fN6v5pU  
appropriate                                       适当的，合适的； =@~Y12o?%  
征用，挪用 ysY*k`5  
appropriate authorization                          适当的授权 QoT;WM Z  
appropriateness of audit evidence                    审计证据的适当性 Slc\&Eb  
approval                                    批准，核准 "fOV^B  
assertion                                    (会计报表上的)认定；确认 .(k|wX[Fu~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YPI-<vM~  
asset                                                 资产，财产 Cq~dp/V  
asset restructuring                             资产重组 4{|"7/PE1  
assignment of duties                                 职责的划分 '!B&:X)  
assistant                                     助理，助理人员 f]srRYSR  
associated company                                 联属公司，联营公司 DZ tsy!xA  
association                                        联合，结合；协会，社团 A|{(/G2*  
assumption                                       假设，假定 sK?twg;D*|  
at a given date                                         在某一特定时日 |M;7>'YNC*  
attestation                                         鉴证，公证 5]:U9ts#  
attestation service                             鉴证服务 j^RmrOg,  
audit adjustment                                审计调整 <lJ345Q  
audit areas                                        审计领域 >Cq<@$I2EB  
audit conclusion                                审计结论 g w<q.XL  
audit effectiveness                             审计效果 19%imf  
audit efficiency                                  审计效率 Y(Hs#Kn{  
audit engagement letter                      审计业务约定书 gL /9/b4  
audit evidence                                          审计证据 W ]8QM1$  
audit fee                                    审计费 U-k`s[dv  
audit files                                          审计档案 +X 88;-  
audit findings                                     审计中发现的事项 IO<6  
audit implementation stage                        审计实施阶段 S)"Jf?  
audit mark                                        审计标识 Q^^niVz  
audit materiality                                 审计重要性 5146kp|1  
audit method                                     审计方法 XfIJ4ZM5  
audit objective                                         审计目标，审计目的 7D_=  
audit of financial statements                      会计报表审计，财务报表审计 m+z& Q  
audit opinion                                     审计意见 s_p!43\J  
audit period                                      被审计期间，被审计年度 S~G]~g t  
audit plan                                          审计计划 +D*Z_Yh6  
audit planning                                    编制审计计划，制定审计计划，审计计划 !^G\9"4A  
audit planning stage                                  审计计划阶段 l,aay-E  
audit procedure                                审计程序 *wjrR1#81x  
audit programme                               审计程序表，具体审计计划 -jmY)(\  
audit report                                       审计报告 <b*DQ:N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )NT*bLRPQ  
audit report with a qualified opinion                 有保留意见的审计报告 B^}yo65I  
audit report with an adverse opinion                否定意见的审计报告 (+hK
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audit report with dual dates                      双重日期审计报告 XW92gI<O  
audit reporting stage                                 审计报告阶段 @oGcuE  
audit responsibility                                   审计责任  goWuw}?  
audit results                                      审计结果 -m
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audit risk                                          审计风险 DzRFMYBR  
audit sampling                                          审计抽样 {?7Uj  
audit sampling techniques                         审计抽样方法，审计抽样技术 E2+`4g@{8<  
audit strategies                                  审计策略 cPQiUU~W@  
audit summary                                         审计总结，审计小结 \a3+rNdj  
audit team                                         审计小组 +&H4m=D-#a  
audit test                                    审计测试 E ' uZA  
audit trail                                          审计轨迹 W\V.r$? v  
audit work                                        审计工作 *|HY>U.  
audit working paper                                 审计工作底稿 )0k53-h&  
audited financial statement                        审计会计报表，已审计财务报表 *lJxH8\  
Auditing Guidelines (the～)                      审计规范指南 [dVL&k<P  
auditing standards                             审计准则 5SQ8}Or3  
audit-oriented working paper                          (审计)业务类工作底稿 ;722\y(Y  
authorisation                                     授权 ZS o )   
authorisation of transaction                       交易的授权 7_[L o4_  
availability                                         可获得性 >=w)x,0yX  
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balance                                      余额；差额；平衡 +LJ73 !  
balance sheet                                    资产负债表 MLp9y#  
bank                                                 银行 WTiD[u  
bank account                                    银行账户，银行户头 <%mRSv  
bank statement                                 银行对账单 iH'p>s5L  
barter transaction                              易货交易，以物换物交易 iK;XZZ(  
basis of audit                                    审计依据 9W);rL |5  
basis of preparation                                (会计报表的)编制基础 F((4U"   
book of account                               账目，账簿 ;5Ac FB  
borrowing                                         借款，贷款，借债 ?Z}
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branch                                              分支，分支机构，分店 0PCGDLk8  
brought forward                                (账户余额等的)承上年，承上期，承上页 -$g#I  
budget                                              预算 #[[ en  
building                                      建筑物；大楼 a,o*=r  
business conditions                                  业务情况，经营情况 X5w$4Kj&4l  
business licence                               (企业等的)营业执照 q1ma%
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business relation                                业务关系 #lO Mm9  
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