[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 .ZVADVg \  
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审计词汇英汉对照 6b7SA,  
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ability to continue as a going concern               持续经营能力 gQ;1SY!  
acceptability                                     可接受性，可接受程度 `F,*NESv  
acceptable level of detection risk                     检查风险的可接受水平 S @tpd'  
acceptance of engagement                       接受委托 wxW\L!@  
accepting the engagement for the first time              首次接受委托 }\oy%]_mY  
access to asset                                         对资产的接触 %]\IC(q  
according to                                     根据，依据，依照 /xh/M@G3  
account balance                                账户余额 Re]7G.y  
account for                                       对……进行会计处理，核算；解释 
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accounting                                        会计，会计学 UR'P,  
accounting advisory serve                        会计咨询服务 _gn`Y(c$%  
accounting firm                                 会计师事务所 N^@aO&+A  
accounting information                      会计信息，会计资料 D%,AdR"m  
accounting period                             会计期间 90[?)s  
accounting policies                                   会计政策 xwe^_7  
accounting professional bodies                 会计职业组织，会计职业团体 En:/{~9{F  
accounting records                                   会计记录 D)){"Q!b  
accounting responsibility                           会计责任 0$1-5XY
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accounting service                             会计服务 U{|WN7Q:A  
accounting standards                                会计准则 9LK<u
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Accounting Standards for Business Enterprises       企业会计准则 |x/00XhS  
accounting system                             会计系统 
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accounting treatment                                会计处理 "+k^8ki  
accuracy                                    准确性，精确性 xu(N'l.7&  
additional audit procedures                      追加审计程序 s;!Tz)  
addressee                                         收件人，收信人 k*$[V17  
Administration of State-owned Assets  (the～)     国有资产管理局 ,5J}Wo?Q}  
administrative laws and regulations                 行政法规 am(jmf::  
adverse impact                                 不利影响，负面影响 m|%ly  
adverse opinion                                反对意见 O$,bNu/g  
advisory group                                  咨询组，顾问组 5rPK7Jh`B  
agency fee                                        代理费，代理费用 )DwHLaLW  
aggregate                                          总计，合计为…… IuN:*P  
alternation of document and record                 变造文件和记录 QsC6\Gt#  
alternative audit procedures                      替代审计程序，备选审计程序 ~Jlo>  
amend                                              修改，修订 j _p|>f<}  
amortisation                                      摊销 }Gi4`Es  
analytical capacity                             分析能力 #a|.cm>6  
analytical procedures                               分析性程序 d%w#a3(  
annual financial statements                        年度会计报表，年度财务报表 CTh!|mG  
appendix                                          附录，附表 %wk3&EC.  
applicable                                         适用的 SM1[)jZ-  
applicable laws and regulations                 适用的法规 XPd@>2  
application systems                                  应用系统 p*OpO&oodu  
apply consistently                              一贯地执行，一贯地实施 SQ0t28N3h  
appropriate                                       适当的，合适的； pj/w9j G6  
征用，挪用 i?D KKjN$  
appropriate authorization                          适当的授权 a
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appropriateness of audit evidence                    审计证据的适当性 'pQ\BH  
approval                                    批准，核准 6>R|B?I%  
assertion                                    (会计报表上的)认定；确认 wbA<G&h~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #!RO,{FT  
asset                                                 资产，财产 FdFN4{<QZ  
asset restructuring                             资产重组 tShyG!b  
assignment of duties                                 职责的划分 VY]L<4BfGL  
assistant                                     助理，助理人员 8sz| 9~  
associated company                                 联属公司，联营公司 K! e5
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association                                        联合，结合；协会，社团 $Q'S8TU  
assumption                                       假设，假定 G ;fc8a[X  
at a given date                                         在某一特定时日 .^aqzA=]  
attestation                                         鉴证，公证 2uy<wJE>  
attestation service                             鉴证服务 +204.Yj?D  
audit adjustment                                审计调整 A$;"9F@  
audit areas                                        审计领域 }[c,/NH  
audit conclusion                                审计结论 -FrNk>  
audit effectiveness                             审计效果 F* h\#?  
audit efficiency                                  审计效率 7f,!xh$  
audit engagement letter                      审计业务约定书 .M zAkZ=  
audit evidence                                          审计证据 R[T94U  
audit fee                                    审计费 l %M0^d6M  
audit files                                          审计档案 Lj#K^c Ee  
audit findings                                     审计中发现的事项 s6+`cC4  
audit implementation stage                        审计实施阶段 RhQ[hI  
audit mark                                        审计标识 w/UZ6fu  
audit materiality                                 审计重要性 w(-h!d51+  
audit method                                     审计方法 {j!+\neL  
audit objective                                         审计目标，审计目的 3sF^6<E  
audit of financial statements                      会计报表审计，财务报表审计 t~(|2nTO5  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 6<>T{2b:(p  
audit plan                                          审计计划 Yp(F}<f?  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 C]'ru  
audit procedure                                审计程序 &8R!`uh1  
audit programme                               审计程序表，具体审计计划 4Ow0g-{  
audit report                                       审计报告 TOC2[mc'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E Zh.*u@^r  
audit report with a qualified opinion                 有保留意见的审计报告 U,e'vS{  
audit report with an adverse opinion                否定意见的审计报告 wM aqR"%  
audit report with dual dates                      双重日期审计报告 0<'Q;'2* L  
audit reporting stage                                 审计报告阶段 fq,LXQ#G  
audit responsibility                                   审计责任 .{ +Obi  
audit results                                      审计结果 ;I@@PUnR  
audit risk                                          审计风险 ~+OAAkJ9  
audit sampling                                          审计抽样 Rt=zqfJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 <]e0TU?bk  
audit strategies                                  审计策略 (#?k|e"Y"`  
audit summary                                         审计总结，审计小结 T2/lvvG  
audit team                                         审计小组 !gbPxfH:6  
audit test                                    审计测试 O iz@tEp=_  
audit trail                                          审计轨迹 H68~5lJY^]  
audit work                                        审计工作 o{r<=X ysM  
audit working paper                                 审计工作底稿 W0_  pO  
audited financial statement                        审计会计报表，已审计财务报表 !eE;MaS>  
Auditing Guidelines (the～)                      审计规范指南 ~8l(,N0  
auditing standards                             审计准则 yuA+YZ  
audit-oriented working paper                          (审计)业务类工作底稿 1 |T{RY5  
authorisation                                     授权 !${7)=|=1  
authorisation of transaction                       交易的授权 14Y<-OO: k  
availability                                         可获得性 {a6cA=WTPd  
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balance                                      余额；差额；平衡 O~~
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balance sheet                                    资产负债表 MIF`|3$,  
bank                                                 银行 Z\. n6  
bank account                                    银行账户，银行户头 &'KJh+jJ  
bank statement                                 银行对账单 ckhU@C|=*  
barter transaction                              易货交易，以物换物交易 NcMohpkq  
basis of audit                                    审计依据  6)j4-  
basis of preparation                                (会计报表的)编制基础 b;k3B7<  
book of account                               账目，账簿 PqDff
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borrowing                                         借款，贷款，借债 ;%W]b  
branch                                              分支，分支机构，分店 ~d z,eB  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q! *}^W  
budget                                              预算 rU!QXg]uD  
building                                      建筑物；大楼 mi]bS  
business conditions                                  业务情况，经营情况 0+
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business licence                               (企业等的)营业执照 R!Lh~~@{(  
business relation                                业务关系 |9'
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