[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 ]g8i>,G  
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审计词汇英汉对照 ;oY(I7  
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ability to continue as a going concern               持续经营能力 )S wG+k,  
acceptability                                     可接受性，可接受程度 SP D 207  
acceptable level of detection risk                     检查风险的可接受水平 '!yS72{$2  
acceptance of engagement                       接受委托 Ah"'hFY  
accepting the engagement for the first time              首次接受委托 X
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access to asset                                         对资产的接触 Dc&9emKI  
according to                                     根据，依据，依照 6L:trLuQ  
account balance                                账户余额 :uIi ?  
account for                                       对……进行会计处理，核算；解释 x8pbO[_|  
accounting                                        会计，会计学 1|l)gfc
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accounting advisory serve                        会计咨询服务 oXQ< 9t1(  
accounting firm                                 会计师事务所 veX"CY`hn  
accounting information                      会计信息，会计资料 +C'TW^  
accounting period                             会计期间 StdS$XW  
accounting policies                                   会计政策 :p\(y  
accounting professional bodies                 会计职业组织，会计职业团体 ; Oi[:Ck  
accounting records                                   会计记录 V&mH#
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accounting responsibility                           会计责任 Mf;|z0UX  
accounting service                             会计服务 d Y:|Ef|v(  
accounting standards                                会计准则 56bud3CVs  
Accounting Standards for Business Enterprises       企业会计准则 ?x5wS$^ q<  
accounting system                             会计系统 ElEv(> G*  
accounting treatment                                会计处理 &sZ9$s:(^  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 Bg 7j5  
addressee                                         收件人，收信人 jsNH`"  
Administration of State-owned Assets  (the～)     国有资产管理局 [w&#+h-q  
administrative laws and regulations                 行政法规 \ifK~?  
adverse impact                                 不利影响，负面影响 B0b[p*gIl  
adverse opinion                                反对意见 Xx3g3P  
advisory group                                  咨询组，顾问组 #K:-Bys5v  
agency fee                                        代理费，代理费用 `x{.z=xC  
aggregate                                          总计，合计为…… #hD}S~  
alternation of document and record                 变造文件和记录 {uaZ<4N.  
alternative audit procedures                      替代审计程序，备选审计程序 0|fb< "  
amend                                              修改，修订 <fC@KY>#  
amortisation                                      摊销 Ge^zX$.'  
analytical capacity                             分析能力 )h>\05|T  
analytical procedures                               分析性程序 5|<yfk8*J  
annual financial statements                        年度会计报表，年度财务报表 jb|mip@` <  
appendix                                          附录，附表 *PSvHXNi  
applicable                                         适用的 b)o
n A|  
applicable laws and regulations                 适用的法规 nabBU4;h  
application systems                                  应用系统 .N~PHyXZR  
apply consistently                              一贯地执行，一贯地实施 &=F-moDD  
appropriate                                       适当的，合适的； &v5G92  
征用，挪用 ]6$,IKE7  
appropriate authorization                          适当的授权 e/"yGQu  
appropriateness of audit evidence                    审计证据的适当性 oUJj5iu}  
approval                                    批准，核准 f7XQ~b  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Vs#"SpH{'  
asset                                                 资产，财产 \H Wcd|  
asset restructuring                             资产重组 IVI~1~  
assignment of duties                                 职责的划分 ]{f^;y8  
assistant                                     助理，助理人员 GVmC }>z  
associated company                                 联属公司，联营公司  Awu$g.  
association                                        联合，结合；协会，社团 ,O:EX
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assumption                                       假设，假定 7d&DrI@~  
at a given date                                         在某一特定时日 Ds%9cp*6  
attestation                                         鉴证，公证 A}t %;V2  
attestation service                             鉴证服务 V]I:2k5  
audit adjustment                                审计调整 J>rka]*  
audit areas                                        审计领域 8YuJ8KC  
audit conclusion                                审计结论 #O2wyG)oU  
audit effectiveness                             审计效果 S~KS9E~\  
audit efficiency                                  审计效率 y[: ~CL  
audit engagement letter                      审计业务约定书 A/q2g7My  
audit evidence                                          审计证据 ?e F@Q!h  
audit fee                                    审计费 XDPL;(?  
audit files                                          审计档案 QBy{|sQ`  
audit findings                                     审计中发现的事项 (GCG/8s  
audit implementation stage                        审计实施阶段 _fcS>/<a  
audit mark                                        审计标识 &&[zT/]P  
audit materiality                                 审计重要性 #SKfE  
audit method                                     审计方法 ""co6qo#>  
audit objective                                         审计目标，审计目的 9ky7r;?  
audit of financial statements                      会计报表审计，财务报表审计 n[!
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audit opinion                                     审计意见 '.?^uM  
audit period                                      被审计期间，被审计年度 f}^I=pS&  
audit plan                                          审计计划 H2_/, n  
audit planning                                    编制审计计划，制定审计计划，审计计划 Zp?4uQ)[W  
audit planning stage                                  审计计划阶段 Vclr)}5  
audit procedure                                审计程序 4&Byl85q  
audit programme                               审计程序表，具体审计计划 g>so R&*  
audit report                                       审计报告 n.*3,4.]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 LO)GTyzvJ  
audit report with a qualified opinion                 有保留意见的审计报告 A (Bk@;  
audit report with an adverse opinion                否定意见的审计报告 geksjVwP
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audit report with dual dates                      双重日期审计报告 93j{.0]X  
audit reporting stage                                 审计报告阶段 B$rTwR"(-  
audit responsibility                                   审计责任 /Rj#sxtdw  
audit results                                      审计结果 ebqg"tPN{  
audit risk                                          审计风险 \V,c]I   
audit sampling                                          审计抽样 3UdU"d[75  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q]@c&*_|  
audit strategies                                  审计策略 +R!zs  
audit summary                                         审计总结，审计小结 / s,tY74'5  
audit team                                         审计小组 (S`6Q  
audit test                                    审计测试 ?WQNIX4  
audit trail                                          审计轨迹 @Mm/C?#*O  
audit work                                        审计工作 tJNIr5o  
audit working paper                                 审计工作底稿 YutQ]zYA.  
audited financial statement                        审计会计报表，已审计财务报表 F/>*Ifs  
Auditing Guidelines (the～)                      审计规范指南 YTK^ijmU6x  
auditing standards                             审计准则 sYJL-2JX  
audit-oriented working paper                          (审计)业务类工作底稿 .u l 53 m  
authorisation                                     授权 kY"KD22a  
authorisation of transaction                       交易的授权 w/W7N  
availability                                         可获得性 gV8"VZg2  
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balance                                      余额；差额；平衡 ^T:gb]i'Qa  
balance sheet                                    资产负债表 gxwo4.,  
bank                                                 银行 afHaB/t{R  
bank account                                    银行账户，银行户头 W^es;5  
bank statement                                 银行对账单 wJe?t$ac?  
barter transaction                              易货交易，以物换物交易 =.*98  
basis of audit                                    审计依据 OR:[J5M)  
basis of preparation                                (会计报表的)编制基础 'cV?i&;  
book of account                               账目，账簿 d|XmasGN  
borrowing                                         借款，贷款，借债 q
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branch                                              分支，分支机构，分店 LvcuZZ`1a  
brought forward                                (账户余额等的)承上年，承上期，承上页 54{q.I@n  
budget                                              预算 @Y}uZ'jt'  
building                                      建筑物；大楼 24ux  
business conditions                                  业务情况，经营情况 lT'9u,6  
business licence                               (企业等的)营业执照 *RWm47  
business relation                                业务关系 5+- I5HX|~  
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