[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 /1R` E9  
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审计词汇英汉对照 :q,tmk h  
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ability to continue as a going concern               持续经营能力 YdNmnB%J  
acceptability                                     可接受性，可接受程度 uDXRw*rTv  
acceptable level of detection risk                     检查风险的可接受水平 RNB ha&  
acceptance of engagement                       接受委托 :Lze8oY(D}  
accepting the engagement for the first time              首次接受委托 `X ;2lgL  
access to asset                                         对资产的接触 eod-N}o  
according to                                     根据，依据，依照 -"Hy%wE  
account balance                                账户余额 }:2GD0Ru  
account for                                       对……进行会计处理，核算；解释 J52- qR/  
accounting                                        会计，会计学 d2XSw>  
accounting advisory serve                        会计咨询服务  YD|;xuh  
accounting firm                                 会计师事务所 !<2%N3l  
accounting information                      会计信息，会计资料 #)hJ.0~3  
accounting period                             会计期间 -U#e  
accounting policies                                   会计政策 {,`)  
accounting professional bodies                 会计职业组织，会计职业团体 u>W:SM  
accounting records                                   会计记录 (^4V]N&  
accounting responsibility                           会计责任 D?:AHj%gW  
accounting service                             会计服务 c.;}e:)s  
accounting standards                                会计准则 G34fxhh  
Accounting Standards for Business Enterprises       企业会计准则 eW>Y*l%B  
accounting system                             会计系统 "fTW2D74  
accounting treatment                                会计处理 JNZ
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accuracy                                    准确性，精确性 LWp#i8,  
additional audit procedures                      追加审计程序 1?}5.*j<  
addressee                                         收件人，收信人 w%L::Z4  
Administration of State-owned Assets  (the～)     国有资产管理局 _cw~N p  
administrative laws and regulations                 行政法规 K~DQUmU@  
adverse impact                                 不利影响，负面影响 EiP#xjn?c  
adverse opinion                                反对意见 )ir*\<6Y=  
advisory group                                  咨询组，顾问组 [9U::  
agency fee                                        代理费，代理费用 ;#jE??E/:  
aggregate                                          总计，合计为…… *t3
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alternation of document and record                 变造文件和记录 8M&q  
alternative audit procedures                      替代审计程序，备选审计程序 "q,.O5q}Y  
amend                                              修改，修订 dNg5#?mzT5  
amortisation                                      摊销 Hk8pKpn3  
analytical capacity                             分析能力 ?\7$63gBH  
analytical procedures                               分析性程序 VQ,;~^Td  
annual financial statements                        年度会计报表，年度财务报表 Y)oF;ko:  
appendix                                          附录，附表 Dq:>]4%  
applicable                                         适用的 z s<2Ozv  
applicable laws and regulations                 适用的法规 V0ig#?]  
application systems                                  应用系统 \p%,g&^ x  
apply consistently                              一贯地执行，一贯地实施 |k ]{WCD]  
appropriate                                       适当的，合适的； 4ZAnq{nR4  
征用，挪用 ,6iX lch  
appropriate authorization                          适当的授权 U6/$CH<pe  
appropriateness of audit evidence                    审计证据的适当性 ZS\~GQbG  
approval                                    批准，核准 %{*A@jQsg  
assertion                                    (会计报表上的)认定；确认 aI'MVKwMk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )=]u]7p}  
asset                                                 资产，财产 2YV*U_\L  
asset restructuring                             资产重组 P/e6b .M  
assignment of duties                                 职责的划分 (+w>hCI  
assistant                                     助理，助理人员 F T$Z8  
associated company                                 联属公司，联营公司 e*?
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association                                        联合，结合；协会，社团 5_\+8A*  
assumption                                       假设，假定 fDU_eyt/Z'  
at a given date                                         在某一特定时日 p}:"@6
  
attestation                                         鉴证，公证 io1hUZ  
attestation service                             鉴证服务 #i1z&b#@  
audit adjustment                                审计调整 nQ5N\RAZ  
audit areas                                        审计领域 Q%Fa1h:2&  
audit conclusion                                审计结论 (- QvlpZ  
audit effectiveness                             审计效果 &4R-5i2a  
audit efficiency                                  审计效率 h:3^FV&#  
audit engagement letter                      审计业务约定书 % r>v^1Vo  
audit evidence                                          审计证据 )U5Ba^"fI  
audit fee                                    审计费 }3DZ`8u  
audit files                                          审计档案 \]y /EOT  
audit findings                                     审计中发现的事项 t 8,VRFV  
audit implementation stage                        审计实施阶段 \zMx~-2oN  
audit mark                                        审计标识 (aTpBXGr=  
audit materiality                                 审计重要性 |[B JZ  
audit method                                     审计方法 %m5&Y01  
audit objective                                         审计目标，审计目的 &o]ic(74c?  
audit of financial statements                      会计报表审计，财务报表审计 u P&<  
audit opinion                                     审计意见 C>gC99  
audit period                                      被审计期间，被审计年度 ucwUeRw,  
audit plan                                          审计计划 &R
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audit planning                                    编制审计计划，制定审计计划，审计计划 N}rc3d#  
audit planning stage                                  审计计划阶段 fUV;3du  
audit procedure                                审计程序 La9:qpj  
audit programme                               审计程序表，具体审计计划 H b}(.`  
audit report                                       审计报告 `vc?*"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'irHpN6n  
audit report with a qualified opinion                 有保留意见的审计报告 >)6d~  
audit report with an adverse opinion                否定意见的审计报告 sG K7Uy  
audit report with dual dates                      双重日期审计报告 cI/
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audit reporting stage                                 审计报告阶段 t8_i[Hw6D  
audit responsibility                                   审计责任 *:tfz*FG$G  
audit results                                      审计结果 _p^&]eQ+k#  
audit risk                                          审计风险 NS3qNj  
audit sampling                                          审计抽样 FNy-&{P2  
audit sampling techniques                         审计抽样方法，审计抽样技术 h(MNH6B1  
audit strategies                                  审计策略 L[aA4`  
audit summary                                         审计总结，审计小结 l37) Q  
audit team                                         审计小组 1}XESAX;0  
audit test                                    审计测试 t}x^*I$*  
audit trail                                          审计轨迹 mF`%Z~}b  
audit work                                        审计工作 8d|#W  
audit working paper                                 审计工作底稿 K^f&+`v6_  
audited financial statement                        审计会计报表，已审计财务报表 <R.Ipyt.  
Auditing Guidelines (the～)                      审计规范指南 7:Be.(a  
auditing standards                             审计准则 %RD%AliO}K  
audit-oriented working paper                          (审计)业务类工作底稿 jk9/EmV*r  
authorisation                                     授权 *h)|Ks  
authorisation of transaction                       交易的授权 DNmP>~  
availability                                         可获得性 !'f.g|a  
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balance                                      余额；差额；平衡 &T&>4I!'M  
balance sheet                                    资产负债表 xI(t!aYp  
bank                                                 银行  Ds@nuQ  
bank account                                    银行账户，银行户头 "^&Te%x_b  
bank statement                                 银行对账单 R Y ";SfYb  
barter transaction                              易货交易，以物换物交易 yDmx)^En  
basis of audit                                    审计依据 wG}R h,  
basis of preparation                                (会计报表的)编制基础 ]3&BLq  
book of account                               账目，账簿 8L
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borrowing                                         借款，贷款，借债 o%_Hmd;_'  
branch                                              分支，分支机构，分店 Uxb>)36I  
brought forward                                (账户余额等的)承上年，承上期，承上页 +5xk6RP   
budget                                              预算 LnlDCbF;!  
building                                      建筑物；大楼 HBiUp$(mB  
business conditions                                  业务情况，经营情况 1|/-Ff"1@  
business licence                               (企业等的)营业执照 G/y;o3/[Z  
business relation                                业务关系 u.9syr  
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