[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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审计词汇英汉对照  Sf'CN8  
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ability to continue as a going concern               持续经营能力 *T/']t  
acceptability                                     可接受性，可接受程度 Z~CjA%l  
acceptable level of detection risk                     检查风险的可接受水平 ~a:  
acceptance of engagement                       接受委托 vQCy\Gi  
accepting the engagement for the first time              首次接受委托 Nc`L;CP  
access to asset                                         对资产的接触  )2.Si#  
according to                                     根据，依据，依照 e= AKD#  
account balance                                账户余额 oxs#866x  
account for                                       对……进行会计处理，核算；解释 W4S,6(  
accounting                                        会计，会计学 Upe%r
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accounting advisory serve                        会计咨询服务 Ytkv!]"  
accounting firm                                 会计师事务所 SU0 hma8  
accounting information                      会计信息，会计资料 a9gLg &  
accounting period                             会计期间 ]DcFySyv  
accounting policies                                   会计政策  }tz7b#  
accounting professional bodies                 会计职业组织，会计职业团体 DVA:C mh\  
accounting records                                   会计记录 s_Sk0}e  
accounting responsibility                           会计责任 d-qUtgqV86  
accounting service                             会计服务 l**X^+=$  
accounting standards                                会计准则 _XBd3JN@
 
Accounting Standards for Business Enterprises       企业会计准则 /xhKd]Q  
accounting system                             会计系统 +%'(!A?*`  
accounting treatment                                会计处理 (zk"~Ud  
accuracy                                    准确性，精确性 AH^/V}9H  
additional audit procedures                      追加审计程序 KoT\pY^7\  
addressee                                         收件人，收信人 ^!d3=}:
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Administration of State-owned Assets  (the～)     国有资产管理局 .nJz G  
administrative laws and regulations                 行政法规 Y4-t7UlS;  
adverse impact                                 不利影响，负面影响 Y]>t[Lo%  
adverse opinion                                反对意见 LoV<:|GTI  
advisory group                                  咨询组，顾问组 jp,4h4C^)  
agency fee                                        代理费，代理费用 7! Nsm  
aggregate                                          总计，合计为…… Tk
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alternation of document and record                 变造文件和记录 ^('wy};  
alternative audit procedures                      替代审计程序，备选审计程序 dN q$}  
amend                                              修改，修订 8tL~FiHb"  
amortisation                                      摊销 By|4m  
analytical capacity                             分析能力 Vr}'.\$  
analytical procedures                               分析性程序 vP&(-a  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 9;{CIMg&  
applicable                                         适用的 {c'lhUB   
applicable laws and regulations                 适用的法规 4Z*/WsCv  
application systems                                  应用系统 sRs>"
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apply consistently                              一贯地执行，一贯地实施 $FVNCFN%  
appropriate                                       适当的，合适的； W\3X=@|u)  
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appropriate authorization                          适当的授权 "jZ-,P =  
appropriateness of audit evidence                    审计证据的适当性 FrS]|=LJhX  
approval                                    批准，核准 jcOcWB|  
assertion                                    (会计报表上的)认定；确认 54T`OE =  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N8jIMb'<  
asset                                                 资产，财产 `yyG/ l  
asset restructuring                             资产重组 /v{I  
assignment of duties                                 职责的划分 Ud?Q%)X  
assistant                                     助理，助理人员 x5Bk/e'  
associated company                                 联属公司，联营公司 d{?LD?,)  
association                                        联合，结合；协会，社团 D*jM1w_`  
assumption                                       假设，假定 )9g2D`a4  
at a given date                                         在某一特定时日 X?O[r3<  
attestation                                         鉴证，公证 i1Us IT  
attestation service                             鉴证服务 XFl6M~ c  
audit adjustment                                审计调整 N~Jda o  
audit areas                                        审计领域 ="+#W6bZT  
audit conclusion                                审计结论 (PLUF
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audit effectiveness                             审计效果 6K^#?Bn;  
audit efficiency                                  审计效率 y29m/i:  
audit engagement letter                      审计业务约定书 `Di{}/2  
audit evidence                                          审计证据 KlEpzJ98  
audit fee                                    审计费 :#Wd~~d  
audit files                                          审计档案 sJZiI}Xc  
audit findings                                     审计中发现的事项 {}9a6.V;}  
audit implementation stage                        审计实施阶段 llq<egZpm  
audit mark                                        审计标识 U^PgG|0N  
audit materiality                                 审计重要性 x}4q {P5$  
audit method                                     审计方法 )0
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audit objective                                         审计目标，审计目的 =;L|gtH"  
audit of financial statements                      会计报表审计，财务报表审计 # !=tDc &  
audit opinion                                     审计意见 wYea\^co  
audit period                                      被审计期间，被审计年度  mh%VrAq  
audit plan                                          审计计划 6tZI["\   
audit planning                                    编制审计计划，制定审计计划，审计计划 zLQx%Yg!  
audit planning stage                                  审计计划阶段 }e1ZbmW  
audit procedure                                审计程序 W?&%x(6M  
audit programme                               审计程序表，具体审计计划 0-gAyiKx?  
audit report                                       审计报告 5P bW[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %d@z39-;  
audit report with a qualified opinion                 有保留意见的审计报告 K/$KI7P  
audit report with an adverse opinion                否定意见的审计报告 h[ ZN+M  
audit report with dual dates                      双重日期审计报告 4euO1=  
audit reporting stage                                 审计报告阶段 P}iE+Z3  
audit responsibility                                   审计责任 R2NZ{"h  
audit results                                      审计结果 sOY:e/_F  
audit risk                                          审计风险 BT$_@%ea&  
audit sampling                                          审计抽样 @Qe0! (_=  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z+SRXKQ  
audit strategies                                  审计策略 %b0*H_ok7  
audit summary                                         审计总结，审计小结 BtZyn7a  
audit team                                         审计小组 7<4qQ.deE  
audit test                                    审计测试 Om&Dw|xG8  
audit trail                                          审计轨迹 /v}`l  
audit work                                        审计工作 z:O8Ls^\T  
audit working paper                                 审计工作底稿 )7@0[>  
audited financial statement                        审计会计报表，已审计财务报表 UiWg<_<t  
Auditing Guidelines (the～)                      审计规范指南 2wn2.\v M  
auditing standards                             审计准则 9WHddDA  
audit-oriented working paper                          (审计)业务类工作底稿 gw(z1L5 n  
authorisation                                     授权 'w/hw'
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authorisation of transaction                       交易的授权 x-c"%Z|  
availability                                         可获得性 :UdF  
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balance                                      余额；差额；平衡 nN;u,}e  
balance sheet                                    资产负债表 reVgqYp{{-  
bank                                                 银行 )u">it+
 
bank account                                    银行账户，银行户头 t^HRgY'NjM  
bank statement                                 银行对账单 1YA% -~  
barter transaction                              易货交易，以物换物交易 BUFv|z+H  
basis of audit                                    审计依据 hZ3bVi)L\  
basis of preparation                                (会计报表的)编制基础 :&Nbw  
book of account                               账目，账簿 9uY'E'm*  
borrowing                                         借款，贷款，借债 <3iMRe  
branch                                              分支，分支机构，分店 H]s.=.Ki  
brought forward                                (账户余额等的)承上年，承上期，承上页 i4Jc.8^9$  
budget                                              预算 J4utIGF  
building                                      建筑物；大楼 GILfbNcd  
business conditions                                  业务情况，经营情况 V~bD)?M  
business licence                               (企业等的)营业执照 e!`i3KYn"  
business relation                                业务关系 <i[HbgUlO.  
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