[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 b~M3j &  
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审计词汇英汉对照 tkN5| 95  
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ability to continue as a going concern               持续经营能力 $;9zD11  
acceptability                                     可接受性，可接受程度 - ^y$RJC  
acceptable level of detection risk                     检查风险的可接受水平 oGK 1D  
acceptance of engagement                       接受委托 H;QE',a9+i  
accepting the engagement for the first time              首次接受委托 jKOjw#N  
access to asset                                         对资产的接触 Zcaec#  
according to                                     根据，依据，依照 \= M*x  
account balance                                账户余额 [OH9/"  
account for                                       对……进行会计处理，核算；解释 '
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accounting                                        会计，会计学 rPK)=[MZ  
accounting advisory serve                        会计咨询服务 ^Fy{Q*p`(  
accounting firm                                 会计师事务所 kc0YWW Q-:  
accounting information                      会计信息，会计资料 SA5 g~{"  
accounting period                             会计期间 rtl|zCst  
accounting policies                                   会计政策 YS}uJ&WoF  
accounting professional bodies                 会计职业组织，会计职业团体 R:= %gl!  
accounting records                                   会计记录 vm3B>ACJ  
accounting responsibility                           会计责任 Rh
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accounting service                             会计服务 ?a8 o.&`l  
accounting standards                                会计准则 [Rz9Di ;  
Accounting Standards for Business Enterprises       企业会计准则 7=YjY)6r^  
accounting system                             会计系统 RCFocOOn  
accounting treatment                                会计处理 :R/szE*Ak  
accuracy                                    准确性，精确性 @O;gKFx  
additional audit procedures                      追加审计程序 z|VQp,ra  
addressee                                         收件人，收信人 ^Vl{IsY  
Administration of State-owned Assets  (the～)     国有资产管理局 s!\ :%N  
administrative laws and regulations                 行政法规 *c\:ogd  
adverse impact                                 不利影响，负面影响 ;C1 ]gJZ,  
adverse opinion                                反对意见 }Q7~tu  
advisory group                                  咨询组，顾问组 r!qr'Ht<  
agency fee                                        代理费，代理费用 ";jj`  
aggregate                                          总计，合计为…… >680}\S  
alternation of document and record                 变造文件和记录 +doZnU,  
alternative audit procedures                      替代审计程序，备选审计程序 hpftVEB  
amend                                              修改，修订 83"Vh$
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amortisation                                      摊销 xLfx/&2  
analytical capacity                             分析能力 e8HGST`  
analytical procedures                               分析性程序 '\I.P  
annual financial statements                        年度会计报表，年度财务报表 [B}$U|V0  
appendix                                          附录，附表 l]BIFZ~  
applicable                                         适用的 p[E}:kak_-  
applicable laws and regulations                 适用的法规 aS^ 4dEJ  
application systems                                  应用系统 Y
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apply consistently                              一贯地执行，一贯地实施 {uO=Wkp~7  
appropriate                                       适当的，合适的； HPGMR4=ANS  
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appropriate authorization                          适当的授权 (Rqn)<<2  
appropriateness of audit evidence                    审计证据的适当性 3"ALohlL  
approval                                    批准，核准 &E0d{2  
assertion                                    (会计报表上的)认定；确认 3},0b8};  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 Tw:j}ERq  
asset restructuring                             资产重组 W^}fAcQKH  
assignment of duties                                 职责的划分 }O_kbPNw  
assistant                                     助理，助理人员 !d@qT
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associated company                                 联属公司，联营公司 OH2Xxr[bQ  
association                                        联合，结合；协会，社团 N5>ioJj  
assumption                                       假设，假定 <cQ)*~hN  
at a given date                                         在某一特定时日 `XAlzI  
attestation                                         鉴证，公证 ;pK/t=$  
attestation service                             鉴证服务 sdk%~RN0T  
audit adjustment                                审计调整 d5/x2!mH8  
audit areas                                        审计领域 ]a4rA+NFLB  
audit conclusion                                审计结论 1#KE4 (  
audit effectiveness                             审计效果 4Wz@^7|V5  
audit efficiency                                  审计效率 &xKln1z'  
audit engagement letter                      审计业务约定书 muMb pF  
audit evidence                                          审计证据 #S?xRqkc  
audit fee                                    审计费 Nj8 `<Sl  
audit files                                          审计档案 8lG@8tbW^  
audit findings                                     审计中发现的事项 #r \,oXTm  
audit implementation stage                        审计实施阶段 Ns?8N":  
audit mark                                        审计标识 ,{"%-U#z  
audit materiality                                 审计重要性 1P(5+9"s  
audit method                                     审计方法 11%<bmJ]Q3  
audit objective                                         审计目标，审计目的 aRPpDSR?l  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 E-P;3lS~  
audit period                                      被审计期间，被审计年度 -6wjc rTD  
audit plan                                          审计计划 :~K c"Pg  
audit planning                                    编制审计计划，制定审计计划，审计计划 [)K?e!c8  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 JmHEYPt0  
audit programme                               审计程序表，具体审计计划 [PVem  
audit report                                       审计报告 [1pWg^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b
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audit report with a qualified opinion                 有保留意见的审计报告 %Vf3r9 z  
audit report with an adverse opinion                否定意见的审计报告 05]y
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audit report with dual dates                      双重日期审计报告 $)UMRG  
audit reporting stage                                 审计报告阶段 YVcFC l  
audit responsibility                                   审计责任 x+?P/Ckg  
audit results                                      审计结果 74Fv9  
audit risk                                          审计风险 du,mbTQib  
audit sampling                                          审计抽样 nnP]x [  
audit sampling techniques                         审计抽样方法，审计抽样技术 A .]o&S}  
audit strategies                                  审计策略 Nqf6CPXE  
audit summary                                         审计总结，审计小结 mMp(  
audit team                                         审计小组 sL;  
audit test                                    审计测试 ]r]=Q"/5  
audit trail                                          审计轨迹 ~ ZkSYW<  
audit work                                        审计工作 /Y NV  
audit working paper                                 审计工作底稿 |=R@nn   
audited financial statement                        审计会计报表，已审计财务报表 :Q~Rb<']{x  
Auditing Guidelines (the～)                      审计规范指南 Fjq~^_8  
auditing standards                             审计准则 Wq 5Nc  
audit-oriented working paper                          (审计)业务类工作底稿 K)e;*D  
authorisation                                     授权 N0]C?+  
authorisation of transaction                       交易的授权 pDw^~5P  
availability                                         可获得性 <4 l;I*:2&  
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balance                                      余额；差额；平衡 a]JQ Zo1$  
balance sheet                                    资产负债表 <oF ZFlY@  
bank                                                 银行 ~"eQPTd  
bank account                                    银行账户，银行户头 <xb=.xe  
bank statement                                 银行对账单 <a=, {O  
barter transaction                              易货交易，以物换物交易 NeG$;z7  
basis of audit                                    审计依据 ,{tz%\,%  
basis of preparation                                (会计报表的)编制基础 FLWQY,  
book of account                               账目，账簿 U|[+M@F_L  
borrowing                                         借款，贷款，借债 %Z:07|57I[  
branch                                              分支，分支机构，分店 =f{)!uW <4  
brought forward                                (账户余额等的)承上年，承上期，承上页 uyE_7)2d  
budget                                              预算 6[\b]I\Q  
building                                      建筑物；大楼 m%?+;V  
business conditions                                  业务情况，经营情况 gb_r <j:w  
business licence                               (企业等的)营业执照 J5i$D
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business relation                                业务关系 A>0wqT  
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