[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 Oq(_I b)9  
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审计词汇英汉对照 }el. qZ  
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ability to continue as a going concern               持续经营能力  LS,/EGJ  
acceptability                                     可接受性，可接受程度 FviLlly6  
acceptable level of detection risk                     检查风险的可接受水平 }e6Ta_Z~  
acceptance of engagement                       接受委托 R@5jEf  
accepting the engagement for the first time              首次接受委托 ZO2u[HSO>  
access to asset                                         对资产的接触 ;o,t*  
according to                                     根据，依据，依照 B~cq T/\?  
account balance                                账户余额 [z
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account for                                       对……进行会计处理，核算；解释 ZD6rD(l9  
accounting                                        会计，会计学 F8;M+
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accounting advisory serve                        会计咨询服务 =$}P'[V  
accounting firm                                 会计师事务所 _U1~^ucV  
accounting information                      会计信息，会计资料 n&iWYECz  
accounting period                             会计期间 Gnj;=f  
accounting policies                                   会计政策 9bPQD{Qb  
accounting professional bodies                 会计职业组织，会计职业团体 3I^KJ/)A  
accounting records                                   会计记录 'X_iiR8n@p  
accounting responsibility                           会计责任 qBpv[m  
accounting service                             会计服务 sRE$*^i
 
accounting standards                                会计准则 kWF4k  
Accounting Standards for Business Enterprises       企业会计准则 mq[(yR  
accounting system                             会计系统 ZFOYYht  
accounting treatment                                会计处理 I.fV_ H^  
accuracy                                    准确性，精确性 iH9g5G`O  
additional audit procedures                      追加审计程序 oB-&ma[ZS  
addressee                                         收件人，收信人 Ig'Y]%Z0  
Administration of State-owned Assets  (the～)     国有资产管理局 aj20, w  
administrative laws and regulations                 行政法规 A]Zp1XEG  
adverse impact                                 不利影响，负面影响 T$06D
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adverse opinion                                反对意见 weT33O"!1  
advisory group                                  咨询组，顾问组 #KXazZu"  
agency fee                                        代理费，代理费用 1T%Y:0  
aggregate                                          总计，合计为…… X9/V;!  
alternation of document and record                 变造文件和记录 T73oW/.0X?  
alternative audit procedures                      替代审计程序，备选审计程序 v>c[wg9P  
amend                                              修改，修订 ?#qA>:2,  
amortisation                                      摊销 z<+".sD'  
analytical capacity                             分析能力 K-)*S\<}  
analytical procedures                               分析性程序 .hg<\-:_  
annual financial statements                        年度会计报表，年度财务报表 "}\2zub9  
appendix                                          附录，附表 @I]uK[qd  
applicable                                         适用的 ?f1%)]>   
applicable laws and regulations                 适用的法规 YZ7rs]A  
application systems                                  应用系统 +AZ=nMgW  
apply consistently                              一贯地执行，一贯地实施 t+qLQY}=  
appropriate                                       适当的，合适的； ""^9WLH4g-  
征用，挪用 s2@N&7"u)  
appropriate authorization                          适当的授权  s+[_5n~  
appropriateness of audit evidence                    审计证据的适当性 V(L~t=k$  
approval                                    批准，核准 8!TbJVR  
assertion                                    (会计报表上的)认定；确认 )"WImf:*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (u]ft]z,-B  
asset                                                 资产，财产 L:`|lc=^  
asset restructuring                             资产重组 x1/Usupi  
assignment of duties                                 职责的划分 `-\4Dx1!q  
assistant                                     助理，助理人员 hEl)BRJ  
associated company                                 联属公司，联营公司 *na7/ysT<  
association                                        联合，结合；协会，社团 ( ]AErz+  
assumption                                       假设，假定 BXa1[7Z  
at a given date                                         在某一特定时日 !
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attestation                                         鉴证，公证 E;$t|~#  
attestation service                             鉴证服务 +DF<o U~  
audit adjustment                                审计调整 %pc0a^iB  
audit areas                                        审计领域 <.l5>mgkCw  
audit conclusion                                审计结论 H$Q$3Q!`  
audit effectiveness                             审计效果 BNyDEFd  
audit efficiency                                  审计效率 ]gIXG`  
audit engagement letter                      审计业务约定书 YM 7P!8Gc  
audit evidence                                          审计证据 !H~!i.m'-  
audit fee                                    审计费 3_fLafA  
audit files                                          审计档案 8!3+Obj  
audit findings                                     审计中发现的事项 PP.k>zsx  
audit implementation stage                        审计实施阶段 XC?H  
audit mark                                        审计标识 A{>]M@QC2  
audit materiality                                 审计重要性 ? Q.Y  
audit method                                     审计方法 vO]gj/SaT  
audit objective                                         审计目标，审计目的 \Wt&z,  
audit of financial statements                      会计报表审计，财务报表审计 ;1NZY.pyc  
audit opinion                                     审计意见 3dcZ1Yrn  
audit period                                      被审计期间，被审计年度 4-E9a_  
audit plan                                          审计计划 b=F"  
audit planning                                    编制审计计划，制定审计计划，审计计划 oMLpl3pl  
audit planning stage                                  审计计划阶段 &'WgBjP  
audit procedure                                审计程序 -3wg9uZ&  
audit programme                               审计程序表，具体审计计划 &VR<'^>  
audit report                                       审计报告 5ir ewh'R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 OA%.>^yb@  
audit report with a qualified opinion                 有保留意见的审计报告 bTA<AoW9="  
audit report with an adverse opinion                否定意见的审计报告 0K7-i+\#  
audit report with dual dates                      双重日期审计报告 a+A/
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audit reporting stage                                 审计报告阶段 s<E_74q1  
audit responsibility                                   审计责任 @`%.\_  
audit results                                      审计结果 [mw# a9  
audit risk                                          审计风险 5Lum$C c}  
audit sampling                                          审计抽样 GY@Np^>[a  
audit sampling techniques                         审计抽样方法，审计抽样技术 @*is]d+Ya  
audit strategies                                  审计策略 Z6K9E=%)c  
audit summary                                         审计总结，审计小结 ;NRm ,  
audit team                                         审计小组 {4}Sl^kn*  
audit test                                    审计测试 RZOk.~[v  
audit trail                                          审计轨迹 ~i))Zc3,g\  
audit work                                        审计工作 PA`b~Ct  
audit working paper                                 审计工作底稿 - CM;sXq  
audited financial statement                        审计会计报表，已审计财务报表 9^igzRn0  
Auditing Guidelines (the～)                      审计规范指南 dam.D.o"  
auditing standards                             审计准则 -W! g>^.  
audit-oriented working paper                          (审计)业务类工作底稿 pm5Yc@D  
authorisation                                     授权 J#Bz)WmR  
authorisation of transaction                       交易的授权 #kLM=a/_NO  
availability                                         可获得性 8'^eH1d'  
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balance                                      余额；差额；平衡 ut3jIZ1]  
balance sheet                                    资产负债表 %m+ZrH(  
bank                                                 银行 !Z%QD\knY  
bank account                                    银行账户，银行户头 uB l&|yvxB  
bank statement                                 银行对账单 (ter+rTv  
barter transaction                              易货交易，以物换物交易 o|^0DYb  
basis of audit                                    审计依据 86R}G/>>e  
basis of preparation                                (会计报表的)编制基础 @VxBURZ?  
book of account                               账目，账簿 OX8jCW  
borrowing                                         借款，贷款，借债 tE>3.0U0Q  
branch                                              分支，分支机构，分店 kwWO1=ikz@  
brought forward                                (账户余额等的)承上年，承上期，承上页 &+&^Hc  
budget                                              预算 XKk s j!'B  
building                                      建筑物；大楼 (9Hc`gd)p  
business conditions                                  业务情况，经营情况 sUj#:X  
business licence                               (企业等的)营业执照 AuO%F Y KY  
business relation                                业务关系 xU@Z<d,k  
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