[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 o N/T>&d  
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审计词汇英汉对照 ob3Z I  
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ability to continue as a going concern               持续经营能力 r\sQ8/  
acceptability                                     可接受性，可接受程度 Ikbz3]F^V  
acceptable level of detection risk                     检查风险的可接受水平 4lqow g0  
acceptance of engagement                       接受委托 gbJz5EEq  
accepting the engagement for the first time              首次接受委托 U]h5Q.<SG  
access to asset                                         对资产的接触 |(=`l  
according to                                     根据，依据，依照 |Skxa\MI  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 d;kdw  
accounting                                        会计，会计学 D{!NTr  
accounting advisory serve                        会计咨询服务 (8*& 42W  
accounting firm                                 会计师事务所 @'yD(ZMAz  
accounting information                      会计信息，会计资料 Zg@NMT  
accounting period                             会计期间 T;u>]"S  
accounting policies                                   会计政策 Zk.LGYz  
accounting professional bodies                 会计职业组织，会计职业团体 5YG?m{hyn_  
accounting records                                   会计记录 =os%22*  
accounting responsibility                           会计责任 %kg%ttu7  
accounting service                             会计服务 XNU[\I  
accounting standards                                会计准则 fem>WPvG  
Accounting Standards for Business Enterprises       企业会计准则 ^|(w)Sy  
accounting system                             会计系统 >|[74#}7  
accounting treatment                                会计处理 M8,W|eTM  
accuracy                                    准确性，精确性 W&U Nk,  
additional audit procedures                      追加审计程序 IaU  
addressee                                         收件人，收信人 7xOrG],E  
Administration of State-owned Assets  (the～)     国有资产管理局 Rj|8lK;,
 
administrative laws and regulations                 行政法规 6BJPQdqSl  
adverse impact                                 不利影响，负面影响 v_gQCS  
adverse opinion                                反对意见 lF\oEMd*  
advisory group                                  咨询组，顾问组 poqx O  
agency fee                                        代理费，代理费用 Ba\l`$%X  
aggregate                                          总计，合计为…… tCk;tu!d  
alternation of document and record                 变造文件和记录 [kyF|3k~  
alternative audit procedures                      替代审计程序，备选审计程序 8W]6/st?]  
amend                                              修改，修订 0r?}LWjf  
amortisation                                      摊销 L{)e1p]q  
analytical capacity                             分析能力 ( *(#;|m  
analytical procedures                               分析性程序 ~7W?W<  
annual financial statements                        年度会计报表，年度财务报表 Ua^'KRSO  
appendix                                          附录，附表 Ew=8"V`C  
applicable                                         适用的 ov=[g l  
applicable laws and regulations                 适用的法规 .]qj]; m  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 O6^>L0'  
appropriate                                       适当的，合适的； T #&9|  
征用，挪用 i
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appropriate authorization                          适当的授权 8}
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appropriateness of audit evidence                    审计证据的适当性 &cSTem 0  
approval                                    批准，核准 z\,g %u41  
assertion                                    (会计报表上的)认定；确认 J >Y wMl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '*5I5'[ X,  
asset                                                 资产，财产 ?= B$-)/  
asset restructuring                             资产重组 IRemF@  
assignment of duties                                 职责的划分 5'/Ney9N  
assistant                                     助理，助理人员 ^G+1nY4?J  
associated company                                 联属公司，联营公司 &i8AB{OU  
association                                        联合，结合；协会，社团 ,c@^u6a  
assumption                                       假设，假定 VfJYYR  
at a given date                                         在某一特定时日 jmbwV,@Q2  
attestation                                         鉴证，公证 8'Z#sM^E  
attestation service                             鉴证服务 c|lo%[]R!  
audit adjustment                                审计调整 X ?/C9  
audit areas                                        审计领域 dyRKmLb  
audit conclusion                                审计结论 L\Uf+d:&}G  
audit effectiveness                             审计效果 J
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audit efficiency                                  审计效率 $ZD1_sJ.  
audit engagement letter                      审计业务约定书 :=BFx"Y
  
audit evidence                                          审计证据 P {x`eD0  
audit fee                                    审计费 /R&!92I0*  
audit files                                          审计档案 8,pnm  
audit findings                                     审计中发现的事项 m]8rljo  
audit implementation stage                        审计实施阶段 'ao<gTUbu  
audit mark                                        审计标识 X !g"D6'  
audit materiality                                 审计重要性 Gpws_jw  
audit method                                     审计方法 \0iF <0oy  
audit objective                                         审计目标，审计目的 a$p?r3y  
audit of financial statements                      会计报表审计，财务报表审计 b-8{bP]n  
audit opinion                                     审计意见 4=S.U`t7  
audit period                                      被审计期间，被审计年度 Amf gc>eJ  
audit plan                                          审计计划 3
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audit planning                                    编制审计计划，制定审计计划，审计计划 hPa:>e  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 3~~KtH=  
audit programme                               审计程序表，具体审计计划 hA.?19<Z  
audit report                                       审计报告 }>I|\Z0I  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *Ppb;   
audit report with a qualified opinion                 有保留意见的审计报告 79|=y7i#  
audit report with an adverse opinion                否定意见的审计报告 &FF%VUfQJ  
audit report with dual dates                      双重日期审计报告 V&U1WV/  
audit reporting stage                                 审计报告阶段 XBE+O7  
audit responsibility                                   审计责任 eAh~`  
audit results                                      审计结果 S>isWte  
audit risk                                          审计风险 CM+Nm(|\,  
audit sampling                                          审计抽样 fmf3H p@  
audit sampling techniques                         审计抽样方法，审计抽样技术 f]MKNX  
audit strategies                                  审计策略 QFMR~6 ?  
audit summary                                         审计总结，审计小结 1'or[Os3=  
audit team                                         审计小组 4.:2!Q  
audit test                                    审计测试 _KBN  
audit trail                                          审计轨迹 z^z_!@7v   
audit work                                        审计工作 wQ /IT}-  
audit working paper                                 审计工作底稿 e^)+bmh  
audited financial statement                        审计会计报表，已审计财务报表 @
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Auditing Guidelines (the～)                      审计规范指南 @j
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auditing standards                             审计准则 hh/C{ l  
audit-oriented working paper                          (审计)业务类工作底稿 dWbSrl  
authorisation                                     授权 (_h<<`@B  
authorisation of transaction                       交易的授权 "]\sw"zO?  
availability                                         可获得性 !"~x.LX\  
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balance                                      余额；差额；平衡 u;f${Wn'3  
balance sheet                                    资产负债表 c5x2FM z  
bank                                                 银行 ru#,pJ=O(  
bank account                                    银行账户，银行户头 ~NT2QY5!K  
bank statement                                 银行对账单 mw2/jA7  
barter transaction                              易货交易，以物换物交易 iV#sMJN9  
basis of audit                                    审计依据 f]Jn\7j4  
basis of preparation                                (会计报表的)编制基础 dU`kJ,=Z  
book of account                               账目，账簿 ~9%L)nC2'  
borrowing                                         借款，贷款，借债 \
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branch                                              分支，分支机构，分店 86pujXjc'  
brought forward                                (账户余额等的)承上年，承上期，承上页 YJdM6   
budget                                              预算 1t&LNIc|^  
building                                      建筑物；大楼 {nvF>  
business conditions                                  业务情况，经营情况 ' sb
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business licence                               (企业等的)营业执照 1iNq|~  
business relation                                业务关系 ?=zF]J:G1w  
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