[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 z94#:jPmG  
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审计词汇英汉对照 Uz=OTM  
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ability to continue as a going concern               持续经营能力 'pj*6t1~  
acceptability                                     可接受性，可接受程度 H7FOf[3'  
acceptable level of detection risk                     检查风险的可接受水平 CT?4A1[aD  
acceptance of engagement                       接受委托 G4rd<V0[D  
accepting the engagement for the first time              首次接受委托 S ^]mF>xX8  
access to asset                                         对资产的接触 (&MtK1;
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according to                                     根据，依据，依照 S-5O$EnD  
account balance                                账户余额  R0~w F>  
account for                                       对……进行会计处理，核算；解释 i&^]qL|J  
accounting                                        会计，会计学 XM f>B|
  
accounting advisory serve                        会计咨询服务 nc3u
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accounting firm                                 会计师事务所 < v1.+  
accounting information                      会计信息，会计资料 )LAG$Cn  
accounting period                             会计期间 >N~orSw%  
accounting policies                                   会计政策 `*WzHDv5p  
accounting professional bodies                 会计职业组织，会计职业团体 K;7ea47m N  
accounting records                                   会计记录 i&KBMx   
accounting responsibility                           会计责任 b$q~(Z}  
accounting service                             会计服务 \NZ@>on  
accounting standards                                会计准则 a$K6b5`>Rs  
Accounting Standards for Business Enterprises       企业会计准则 0SR[)ma  
accounting system                             会计系统 9zl-C* 9vj  
accounting treatment                                会计处理 J@A^k1 B  
accuracy                                    准确性，精确性 qnFg7X >C,  
additional audit procedures                      追加审计程序 CHyT'RT  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 Ji.FG"h+2  
administrative laws and regulations                 行政法规 C<#_1@^:8e  
adverse impact                                 不利影响，负面影响 RK/ >5  
adverse opinion                                反对意见 `-MCI)Fq_R  
advisory group                                  咨询组，顾问组 cJ\1ndBH  
agency fee                                        代理费，代理费用 MxOIe|=&  
aggregate                                          总计，合计为…… / hg)=p  
alternation of document and record                 变造文件和记录 *4/
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alternative audit procedures                      替代审计程序，备选审计程序 (&-I-#i  
amend                                              修改，修订 97dF  
amortisation                                      摊销 MU4BAN  
analytical capacity                             分析能力 `(r0+Qx  
analytical procedures                               分析性程序 [0D.+("EW  
annual financial statements                        年度会计报表，年度财务报表 N)/7j7c~;  
appendix                                          附录，附表 jx'hxC'3  
applicable                                         适用的 ^HU>fkSk  
applicable laws and regulations                 适用的法规 %%9T-+T  
application systems                                  应用系统 9"?;H%.  
apply consistently                              一贯地执行，一贯地实施 OaKr_m  
appropriate                                       适当的，合适的； s<;{q+1#  
征用，挪用 @O/"s~d-  
appropriate authorization                          适当的授权 @"B{k%+  
appropriateness of audit evidence                    审计证据的适当性 tr58J%Mu  
approval                                    批准，核准 kzVK%
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assertion                                    (会计报表上的)认定；确认 ^fV-m&F)K*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _FU}If
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asset                                                 资产，财产 kZ;Y/DH  
asset restructuring                             资产重组 *x_e] /}  
assignment of duties                                 职责的划分 #r,!-;^'p  
assistant                                     助理，助理人员 "pO**z$Z  
associated company                                 联属公司，联营公司 X/buz  
association                                        联合，结合；协会，社团 V/xjI<,  
assumption                                       假设，假定 _q4Yq'dI  
at a given date                                         在某一特定时日 8@ S@^C*F  
attestation                                         鉴证，公证 XT
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attestation service                             鉴证服务 *TrpW?]Y&  
audit adjustment                                审计调整 >U.7>K V&  
audit areas                                        审计领域 pd|l&xvka  
audit conclusion                                审计结论 b\t?5z-Z  
audit effectiveness                             审计效果 nt@uVwfQ  
audit efficiency                                  审计效率 nbW.x7  
audit engagement letter                      审计业务约定书 21my9Ui]  
audit evidence                                          审计证据 VR'zm\< D  
audit fee                                    审计费 .@\(ay  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 _;R#B`9Iu  
audit implementation stage                        审计实施阶段 o=-Af|#b  
audit mark                                        审计标识 {L \TO,  
audit materiality                                 审计重要性 mz<X$2]?  
audit method                                     审计方法 Md0`/F:+2  
audit objective                                         审计目标，审计目的 ;I6C`N  
audit of financial statements                      会计报表审计，财务报表审计 lR/Ubo yy  
audit opinion                                     审计意见 h*Mt{A&'.&  
audit period                                      被审计期间，被审计年度 cYvt!M\ed  
audit plan                                          审计计划 `<#O8,7`  
audit planning                                    编制审计计划，制定审计计划，审计计划 pU<GI@gU  
audit planning stage                                  审计计划阶段 2&=CC4<!d  
audit procedure                                审计程序 q,O
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audit programme                               审计程序表，具体审计计划 >|0I\{C  
audit report                                       审计报告 r*ziO#[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 IpM"k)HR  
audit report with a qualified opinion                 有保留意见的审计报告 WR u/7$8  
audit report with an adverse opinion                否定意见的审计报告 ]bbP_n8  
audit report with dual dates                      双重日期审计报告 8bf@<VTO_  
audit reporting stage                                 审计报告阶段 VF+g+~  
audit responsibility                                   审计责任 '3~m},0  
audit results                                      审计结果 8w#4T:hsuN  
audit risk                                          审计风险 <tm=  
audit sampling                                          审计抽样 [x- 9m\ h  
audit sampling techniques                         审计抽样方法，审计抽样技术 k8i0`VY5Y  
audit strategies                                  审计策略 HG)$W  
audit summary                                         审计总结，审计小结 n'?]_z<  
audit team                                         审计小组 {E}D6`{  
audit test                                    审计测试 i~3\dp  
audit trail                                          审计轨迹 ;Zc0
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audit work                                        审计工作 X5-[v(/]  
audit working paper                                 审计工作底稿 V CT1GsnE  
audited financial statement                        审计会计报表，已审计财务报表 OB++5Wd  
Auditing Guidelines (the～)                      审计规范指南 (4IP&^j:\  
auditing standards                             审计准则 fF2]7:  
audit-oriented working paper                          (审计)业务类工作底稿 =$
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authorisation                                     授权 @:@5BCs<  
authorisation of transaction                       交易的授权 )TBm?VMe  
availability                                         可获得性 l\!`ZhM,  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 @i#=1)Ze  
bank                                                 银行 xg
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bank account                                    银行账户，银行户头 LoSrXK~0~J  
bank statement                                 银行对账单 yr*~?\  
barter transaction                              易货交易，以物换物交易 W"\+jHF"  
basis of audit                                    审计依据 muDOY
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basis of preparation                                (会计报表的)编制基础 N/1xc1$SB  
book of account                               账目，账簿 m
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borrowing                                         借款，贷款，借债 )`2ncb   
branch                                              分支，分支机构，分店 4^9qs%&  
brought forward                                (账户余额等的)承上年，承上期，承上页 X_)I" `  
budget                                              预算 ks,d4b=->  
building                                      建筑物；大楼 JdUI:(  
business conditions                                  业务情况，经营情况 *g9VI;X  
business licence                               (企业等的)营业执照 nITkgN:s  
business relation                                业务关系 dp2FC  
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