[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 ca3BJWY}J  
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审计词汇英汉对照 P,;b'-5C  
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ability to continue as a going concern               持续经营能力 N!Wq}#&l  
acceptability                                     可接受性，可接受程度 e(=~K@m  
acceptable level of detection risk                     检查风险的可接受水平 JlDDM %  
acceptance of engagement                       接受委托 t#pqXY/;D  
accepting the engagement for the first time              首次接受委托 Hl2f`GZ   
access to asset                                         对资产的接触 *- IlF]  
according to                                     根据，依据，依照 AK s39U'  
account balance                                账户余额 g[wP!y%V  
account for                                       对……进行会计处理，核算；解释 YUVc9PV)Ws  
accounting                                        会计，会计学 ^o
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accounting advisory serve                        会计咨询服务 akvwApn5  
accounting firm                                 会计师事务所 9
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accounting information                      会计信息，会计资料 ;Ma/b=Y  
accounting period                             会计期间 Pm#x?1rAj  
accounting policies                                   会计政策 (\m ulj  
accounting professional bodies                 会计职业组织，会计职业团体 Ih-3t*L  
accounting records                                   会计记录 [[?[? V ,  
accounting responsibility                           会计责任 o~o6S=4,}  
accounting service                             会计服务 ()nKug`.@  
accounting standards                                会计准则 VU`z|nB W@  
Accounting Standards for Business Enterprises       企业会计准则 2 ]DCF  
accounting system                             会计系统 &ap`}^8pM  
accounting treatment                                会计处理 %%+mWz a  
accuracy                                    准确性，精确性 8>VI$   
additional audit procedures                      追加审计程序 SGBVR^  
addressee                                         收件人，收信人 %EVV-n@  
Administration of State-owned Assets  (the～)     国有资产管理局 _/jUs_W  
administrative laws and regulations                 行政法规 <nw<v9Z  
adverse impact                                 不利影响，负面影响 wj#J>C2]  
adverse opinion                                反对意见 L* khj3;  
advisory group                                  咨询组，顾问组 9QOr,~~s  
agency fee                                        代理费，代理费用 |z#m  
aggregate                                          总计，合计为…… GcZM+c  
alternation of document and record                 变造文件和记录 Wd^lt7(j  
alternative audit procedures                      替代审计程序，备选审计程序 esh$*)1  
amend                                              修改，修订 J)$&z*!  
amortisation                                      摊销 +24|_Lx0  
analytical capacity                             分析能力 ovQS ET18b  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表  `CAG8D  
appendix                                          附录，附表 Y/^[qD  
applicable                                         适用的 k(-Z@  
applicable laws and regulations                 适用的法规 Z{a{HX[Jx  
application systems                                  应用系统 Ox7uG{t$#  
apply consistently                              一贯地执行，一贯地实施 "GwWu-GS  
appropriate                                       适当的，合适的； waXDGdl0  
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appropriate authorization                          适当的授权 pYLY;qkG"  
appropriateness of audit evidence                    审计证据的适当性 to!mz\F  
approval                                    批准，核准 WyBQ{H{So  
assertion                                    (会计报表上的)认定；确认 5:*5j@/S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~']&.  
asset                                                 资产，财产 &Rt+LN0qB0  
asset restructuring                             资产重组 W+d9cM=  
assignment of duties                                 职责的划分 tp1KP/2w[  
assistant                                     助理，助理人员 qPXANx<^  
associated company                                 联属公司，联营公司 FG>;P]mvp  
association                                        联合，结合；协会，社团 VD9 q5tt7  
assumption                                       假设，假定 B@cJ
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at a given date                                         在某一特定时日 *Nvy+V  
attestation                                         鉴证，公证 I"8d5a}  
attestation service                             鉴证服务 r~Y>+ln.  
audit adjustment                                审计调整 [^?13xMb  
audit areas                                        审计领域 :SQDqG
 
audit conclusion                                审计结论 E6'8Zb  
audit effectiveness                             审计效果 4NpHX+=P  
audit efficiency                                  审计效率 B#HnPUUK  
audit engagement letter                      审计业务约定书 wUru1_zjO  
audit evidence                                          审计证据 }yx=(+jP  
audit fee                                    审计费 ",~ b2]ym  
audit files                                          审计档案 zQL!(2  
audit findings                                     审计中发现的事项 jo,6Aog|u  
audit implementation stage                        审计实施阶段 9nng}em>.  
audit mark                                        审计标识 QO5OnYh  
audit materiality                                 审计重要性 _L*f8e8  
audit method                                     审计方法 8lU;y)Z  
audit objective                                         审计目标，审计目的 V.K70)]  
audit of financial statements                      会计报表审计，财务报表审计 b:fxkQm  
audit opinion                                     审计意见 ojN`#%X  
audit period                                      被审计期间，被审计年度 !: m`9o 8  
audit plan                                          审计计划 gf :vb*#Wa  
audit planning                                    编制审计计划，制定审计计划，审计计划 9M1a*f
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audit planning stage                                  审计计划阶段 (g%JK3  
audit procedure                                审计程序 sT d}cP  
audit programme                               审计程序表，具体审计计划 KH>Sc3p  
audit report                                       审计报告 DapQ}2'_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Rz`@N`U  
audit report with a qualified opinion                 有保留意见的审计报告 gXq!a|eH  
audit report with an adverse opinion                否定意见的审计报告 t*o7,  
audit report with dual dates                      双重日期审计报告 _n< LVdE  
audit reporting stage                                 审计报告阶段 6b%`^B\  
audit responsibility                                   审计责任 nHI(V-E2:H  
audit results                                      审计结果 rU; g0'4e  
audit risk                                          审计风险 S8*^ss>?^R  
audit sampling                                          审计抽样 N1YgYL  
audit sampling techniques                         审计抽样方法，审计抽样技术 pt=7~ +r  
audit strategies                                  审计策略 ,"@w>WL<9  
audit summary                                         审计总结，审计小结 VKT@2HjNT`  
audit team                                         审计小组 jZa25Z00  
audit test                                    审计测试 x HY+q;  
audit trail                                          审计轨迹 5XzrS-I+X@  
audit work                                        审计工作 !IO&&\5  
audit working paper                                 审计工作底稿 p9/bzT34.  
audited financial statement                        审计会计报表，已审计财务报表 $TR=3[j  
Auditing Guidelines (the～)                      审计规范指南 k|^vCZ<(x  
auditing standards                             审计准则 M_tj7Q3 W  
audit-oriented working paper                          (审计)业务类工作底稿 i B%XBR  
authorisation                                     授权 !-KCFMvT  
authorisation of transaction                       交易的授权 Lqg]Fd  
availability                                         可获得性 lx
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balance                                      余额；差额；平衡 )qbI{^_g  
balance sheet                                    资产负债表 A)OdQFet(  
bank                                                 银行 u06tDJ[  
bank account                                    银行账户，银行户头 U%Dit  
bank statement                                 银行对账单 Dz,uS nnm  
barter transaction                              易货交易，以物换物交易 D`V6&_.p  
basis of audit                                    审计依据 )i&%cyZw  
basis of preparation                                (会计报表的)编制基础 '^hsH1  
book of account                               账目，账簿 *:?QB8YJ  
borrowing                                         借款，贷款，借债 E yd$f cRK  
branch                                              分支，分支机构，分店 w"q-#,37j  
brought forward                                (账户余额等的)承上年，承上期，承上页 M#`{>R|  
budget                                              预算 <BZ_ (H  
building                                      建筑物；大楼 |Es
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business conditions                                  业务情况，经营情况 kl| g  
business licence                               (企业等的)营业执照 F@g17aa  
business relation                                业务关系 $?-7OXj<  
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