[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 hs<OzM  
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审计词汇英汉对照 Na<);Pg  
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ability to continue as a going concern               持续经营能力 vOU9[n N[  
acceptability                                     可接受性，可接受程度 b5W(}ka+  
acceptable level of detection risk                     检查风险的可接受水平 Ie/dMB=t  
acceptance of engagement                       接受委托 V(0V$&qipc  
accepting the engagement for the first time              首次接受委托 BO'7c1FU  
access to asset                                         对资产的接触 \I7,
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according to                                     根据，依据，依照 ;+rcT;_^/  
account balance                                账户余额 S^nI=H
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account for                                       对……进行会计处理，核算；解释 newURb,-!  
accounting                                        会计，会计学 WU~L#Ih.V  
accounting advisory serve                        会计咨询服务 Rg 5kFeS  
accounting firm                                 会计师事务所 ITfz/d8  
accounting information                      会计信息，会计资料 z7R2viR[  
accounting period                             会计期间 NZZc [P  
accounting policies                                   会计政策 ^AC2
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accounting professional bodies                 会计职业组织，会计职业团体 [p_<`gU?  
accounting records                                   会计记录 uEr['>  
accounting responsibility                           会计责任 Dq`$3ZeA  
accounting service                             会计服务 @j=rSS  
accounting standards                                会计准则 P9qZjBS  
Accounting Standards for Business Enterprises       企业会计准则 QZFH>,d  
accounting system                             会计系统 CM;B{*En  
accounting treatment                                会计处理 C;']FmK]  
accuracy                                    准确性，精确性 KB8_yo{y  
additional audit procedures                      追加审计程序 3y y
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addressee                                         收件人，收信人 wS+j^ ;"  
Administration of State-owned Assets  (the～)     国有资产管理局 Gq{);fq  
administrative laws and regulations                 行政法规 m=V69 a#  
adverse impact                                 不利影响，负面影响 "/
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adverse opinion                                反对意见 h/..cVD,K  
advisory group                                  咨询组，顾问组 o`{^ptu1q  
agency fee                                        代理费，代理费用 bCV_jR+  
aggregate                                          总计，合计为…… S%3&Y3S  
alternation of document and record                 变造文件和记录 a$$aM2.2  
alternative audit procedures                      替代审计程序，备选审计程序 O8/r-?4.  
amend                                              修改，修订 l{hO"fzy  
amortisation                                      摊销 9]QHwa>_|2  
analytical capacity                             分析能力 d?N[bA  
analytical procedures                               分析性程序 8BX9JoDi  
annual financial statements                        年度会计报表，年度财务报表 U$ LI~XZM  
appendix                                          附录，附表 4f'!,Q ;  
applicable                                         适用的 ~xf uq{L;  
applicable laws and regulations                 适用的法规 ]:~z#k|2@6  
application systems                                  应用系统 b 4A1M  
apply consistently                              一贯地执行，一贯地实施 CB`GiH/j  
appropriate                                       适当的，合适的； EOo,olklC  
征用，挪用 r)oR`\7  
appropriate authorization                          适当的授权 WMnxN34  
appropriateness of audit evidence                    审计证据的适当性 lCGEd  3  
approval                                    批准，核准 6yd?xeD  
assertion                                    (会计报表上的)认定；确认 1Sd<cOEd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b?k6-r$j  
asset                                                 资产，财产 +<fT\Oq#  
asset restructuring                             资产重组 ),5A&qT*  
assignment of duties                                 职责的划分 0](V@F"~  
assistant                                     助理，助理人员 yQ| V7G  
associated company                                 联属公司，联营公司 x$.0:jP/s  
association                                        联合，结合；协会，社团 {~ 1 ~V  
assumption                                       假设，假定 rs,:pU  
at a given date                                         在某一特定时日 petq6)g?  
attestation                                         鉴证，公证 p$a+?5'Q  
attestation service                             鉴证服务 Q; BD|95nl  
audit adjustment                                审计调整 7$Lt5rn"}  
audit areas                                        审计领域 wQojmmQ  
audit conclusion                                审计结论 :Jo[bm  
audit effectiveness                             审计效果 .J \i!  
audit efficiency                                  审计效率 ESnir6HoU  
audit engagement letter                      审计业务约定书 zin'&G>l  
audit evidence                                          审计证据 X 1}U  
audit fee                                    审计费 Cw h[R  
audit files                                          审计档案 B !Z~jT  
audit findings                                     审计中发现的事项 AA[?a  
audit implementation stage                        审计实施阶段 )|KZGr  
audit mark                                        审计标识 UD^
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audit materiality                                 审计重要性 Xw&vi\*m  
audit method                                     审计方法 Vs(D(d,  
audit objective                                         审计目标，审计目的 + De-U.  
audit of financial statements                      会计报表审计，财务报表审计 Wt!8.d}=  
audit opinion                                     审计意见 :.SwO<j  
audit period                                      被审计期间，被审计年度 nKe|xP  
audit plan                                          审计计划 $LOf2kn  
audit planning                                    编制审计计划，制定审计计划，审计计划 dm"|\7  
audit planning stage                                  审计计划阶段 C5=m~  
audit procedure                                审计程序 k]S`A,~  
audit programme                               审计程序表，具体审计计划  ja^  
audit report                                       审计报告 yLQwG.,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +q] kpkG!  
audit report with a qualified opinion                 有保留意见的审计报告 ?6 "B4%
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audit report with an adverse opinion                否定意见的审计报告 fDwqu.K  
audit report with dual dates                      双重日期审计报告 !jRs5{n^Ol  
audit reporting stage                                 审计报告阶段 \:E=B1  
audit responsibility                                   审计责任 bM"d$tl$?'  
audit results                                      审计结果 6&,9=(:J&R  
audit risk                                          审计风险 *ch7z|wo.  
audit sampling                                          审计抽样 a<P?4tbF  
audit sampling techniques                         审计抽样方法，审计抽样技术 N
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audit strategies                                  审计策略 CykvTV Q  
audit summary                                         审计总结，审计小结 Pl&x6\zL  
audit team                                         审计小组 o(g}eP,g}  
audit test                                    审计测试 cCqmrjUmV  
audit trail                                          审计轨迹 B0,C!??5  
audit work                                        审计工作 +d=8/3O%  
audit working paper                                 审计工作底稿 r_pZK(G%  
audited financial statement                        审计会计报表，已审计财务报表 6{H@VF<QY!  
Auditing Guidelines (the～)                      审计规范指南 ;qaNIOo9  
auditing standards                             审计准则 O@-(fyG  
audit-oriented working paper                          (审计)业务类工作底稿 F\-oZ#g  
authorisation                                     授权 $mn+  
authorisation of transaction                       交易的授权 7|X
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availability                                         可获得性 TCK<IZKLqK  
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balance                                      余额；差额；平衡 !XT2'6nu  
balance sheet                                    资产负债表 (4C_Ft*~j  
bank                                                 银行 8 HL8)G6  
bank account                                    银行账户，银行户头 UGQHwz  
bank statement                                 银行对账单 `9Q O'^)  
barter transaction                              易货交易，以物换物交易 M~5Ja0N~  
basis of audit                                    审计依据 GyGF<%nq  
basis of preparation                                (会计报表的)编制基础 CMU\DO  
book of account                               账目，账簿 wPr!.:MF  
borrowing                                         借款，贷款，借债 L^??*XEUJ  
branch                                              分支，分支机构，分店 6dKJt  
brought forward                                (账户余额等的)承上年，承上期，承上页 hf5+$^RZ  
budget                                              预算 "T~A*a^  
building                                      建筑物；大楼 #* Iyvx  
business conditions                                  业务情况，经营情况 }W nvz;]B  
business licence                               (企业等的)营业执照 5KL??ao-  
business relation                                业务关系 =&y6mQ  
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