[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 ]!P8{xmb@  
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审计词汇英汉对照 ,!alNNY  
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ability to continue as a going concern               持续经营能力 D29Lu(f  
acceptability                                     可接受性，可接受程度 KS$"Re$  
acceptable level of detection risk                     检查风险的可接受水平 8> $=p4bf  
acceptance of engagement                       接受委托 [>pBz3fn,  
accepting the engagement for the first time              首次接受委托 #Y3-P  
access to asset                                         对资产的接触 8!!h6dQgI  
according to                                     根据，依据，依照 @mxaZ5Vv}  
account balance                                账户余额 ^'M^0'_"v  
account for                                       对……进行会计处理，核算；解释 ,%N[FZ`|  
accounting                                        会计，会计学 nK+ke)'Zv=  
accounting advisory serve                        会计咨询服务 T ?d}IDv1  
accounting firm                                 会计师事务所 dQ-shfTr]  
accounting information                      会计信息，会计资料 |[mmEYc  
accounting period                             会计期间 dI%ho<zm]  
accounting policies                                   会计政策 sR83e|4I  
accounting professional bodies                 会计职业组织，会计职业团体 yEbo`/ ]b  
accounting records                                   会计记录
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accounting responsibility                           会计责任 &fWC-|  
accounting service                             会计服务 :aaX Y:<  
accounting standards                                会计准则 m%[/w wL  
Accounting Standards for Business Enterprises       企业会计准则 cLwnV.  
accounting system                             会计系统 z,E`+a;  
accounting treatment                                会计处理 9kF0H a}J  
accuracy                                    准确性，精确性 hgW 1g#
  
additional audit procedures                      追加审计程序 Cd=$XJ-b  
addressee                                         收件人，收信人 0L8fpGJ  
Administration of State-owned Assets  (the～)     国有资产管理局 [
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administrative laws and regulations                 行政法规 ENr#3+m$;  
adverse impact                                 不利影响，负面影响 .;Gx.}ITG6  
adverse opinion                                反对意见 N[\J#x!U  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 pU !:  
aggregate                                          总计，合计为…… z#PaQ
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alternation of document and record                 变造文件和记录 ,.V<
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alternative audit procedures                      替代审计程序，备选审计程序 @MTv4eC}e  
amend                                              修改，修订 w:deQ:k  
amortisation                                      摊销 YZ8[h`z  
analytical capacity                             分析能力 Fp@>(M#3  
analytical procedures                               分析性程序 v6=%KXSF  
annual financial statements                        年度会计报表，年度财务报表 .* 9u_2<  
appendix                                          附录，附表 MI(#~\Y~P  
applicable                                         适用的 %Gyn.9\  
applicable laws and regulations                 适用的法规 Q8h0.(#-  
application systems                                  应用系统 }i^|.VZZ  
apply consistently                              一贯地执行，一贯地实施 b-#{O=B  
appropriate                                       适当的，合适的； LS9,:!$  
征用，挪用 "]q xjs^3?  
appropriate authorization                          适当的授权 hF@%k ;I  
appropriateness of audit evidence                    审计证据的适当性 Il*!iX|23<  
approval                                    批准，核准 .AO-S)wHR  
assertion                                    (会计报表上的)认定；确认 Haktr
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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 >2pxl(i  
asset                                                 资产，财产 Nr$78] o9  
asset restructuring                             资产重组 u<fZ.1  
assignment of duties                                 职责的划分 ]ilLed  
assistant                                     助理，助理人员 *'A*!=5(  
associated company                                 联属公司，联营公司 7rRI-w Z  
association                                        联合，结合；协会，社团 D^m2iW;  
assumption                                       假设，假定 hI*v)c  
at a given date                                         在某一特定时日 0KgP'oWvY  
attestation                                         鉴证，公证 ]N'%l]_$  
attestation service                             鉴证服务 ~BuBma_  
audit adjustment                                审计调整 (2>q  
audit areas                                        审计领域 9d/-+j'  
audit conclusion                                审计结论 2P8wvNDG  
audit effectiveness                             审计效果 1`L.$T,1!  
audit efficiency                                  审计效率 h~9P34m  
audit engagement letter                      审计业务约定书 KU(BY}/ ^  
audit evidence                                          审计证据 Y ? n4#J<  
audit fee                                    审计费 4D<C;>*/b  
audit files                                          审计档案 0ElEaH1z  
audit findings                                     审计中发现的事项 }cCIYt\RK  
audit implementation stage                        审计实施阶段 PpG;5  
audit mark                                        审计标识 j_}:=3  
audit materiality                                 审计重要性 ?uL-qsU  
audit method                                     审计方法 PcT]  
audit objective                                         审计目标，审计目的 \rxjvV4fcZ  
audit of financial statements                      会计报表审计，财务报表审计 5
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audit opinion                                     审计意见 jR[c3EA ;  
audit period                                      被审计期间，被审计年度 VPT?z  
audit plan                                          审计计划 F>#F@j^c  
audit planning                                    编制审计计划，制定审计计划，审计计划 nyR<pnuC'  
audit planning stage                                  审计计划阶段 "PRHQW  
audit procedure                                审计程序 K.wRz/M&g  
audit programme                               审计程序表，具体审计计划 wH@S$WT   
audit report                                       审计报告 X=m^+%iD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sPW:[  
audit report with a qualified opinion                 有保留意见的审计报告 G,?a8(  
audit report with an adverse opinion                否定意见的审计报告 ^1Fzs(#.  
audit report with dual dates                      双重日期审计报告 `{>/'o  
audit reporting stage                                 审计报告阶段 `~=z0I  
audit responsibility                                   审计责任 ]k]bLyz\J  
audit results                                      审计结果 gvW gw7z  
audit risk                                          审计风险 ^ /G ;  
audit sampling                                          审计抽样 L(Twclrb  
audit sampling techniques                         审计抽样方法，审计抽样技术 \rUKP""m  
audit strategies                                  审计策略 Lm`-q(!7w  
audit summary                                         审计总结，审计小结 -A<@Pg  
audit team                                         审计小组 My
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audit test                                    审计测试 ETU-6qFtO  
audit trail                                          审计轨迹 A. tGr(r  
audit work                                        审计工作 mCg^Y)Q  
audit working paper                                 审计工作底稿 0H4|}+e  
audited financial statement                        审计会计报表，已审计财务报表 t~K[`=G\ex  
Auditing Guidelines (the～)                      审计规范指南 OZf@cOTWK  
auditing standards                             审计准则 Y(1?uVYW\d  
audit-oriented working paper                          (审计)业务类工作底稿 aL&egM*  
authorisation                                     授权 3zKeN:w  
authorisation of transaction                       交易的授权 P#!gP
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availability                                         可获得性 0Mn|Yb4p  
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balance                                      余额；差额；平衡 1U/9=b  
balance sheet                                    资产负债表 RiR],Sj  
bank                                                 银行 B;8Zlm9  
bank account                                    银行账户，银行户头 s=jH1^  
bank statement                                 银行对账单 )O+Zbn  
barter transaction                              易货交易，以物换物交易 af @a /  
basis of audit                                    审计依据 tF/Ni*\^rV  
basis of preparation                                (会计报表的)编制基础 ;Qt/(/  
book of account                               账目，账簿 )_j(NX-C:  
borrowing                                         借款，贷款，借债 9fb bJ"I+  
branch                                              分支，分支机构，分店 7@gH{p1  
brought forward                                (账户余额等的)承上年，承上期，承上页  9Ca0Tu  
budget                                              预算 WO%pX+PoH  
building                                      建筑物；大楼 <Bn0wr8)\  
business conditions                                  业务情况，经营情况 7
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business licence                               (企业等的)营业执照 #0h}{y E  
business relation                                业务关系 /]J\/Z>  
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