[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 CzZmC]5  
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审计词汇英汉对照 /xRPQ|  
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ability to continue as a going concern               持续经营能力 YS5Pt)?  
acceptability                                     可接受性，可接受程度 +9mnxU>  
acceptable level of detection risk                     检查风险的可接受水平 T6ajWUw  
acceptance of engagement                       接受委托  D=nuK25  
accepting the engagement for the first time              首次接受委托 ;F;`y),  
access to asset                                         对资产的接触 %vO b"K$X  
according to                                     根据，依据，依照 2*K _RMr~  
account balance                                账户余额 EV 8}C=  
account for                                       对……进行会计处理，核算；解释  qE`  
accounting                                        会计，会计学 .q1OT>  
accounting advisory serve                        会计咨询服务 "p~1|?T  
accounting firm                                 会计师事务所 c91rc>  
accounting information                      会计信息，会计资料 fN TPW]  
accounting period                             会计期间 r}y]B\/  
accounting policies                                   会计政策 u;Q'xuo3  
accounting professional bodies                 会计职业组织，会计职业团体 X, <n|zp  
accounting records                                   会计记录 cM;&$IjCt  
accounting responsibility                           会计责任 "[(I*
  
accounting service                             会计服务 F? kW{,*  
accounting standards                                会计准则 V[Jd1T  
Accounting Standards for Business Enterprises       企业会计准则 KS/1ux4x  
accounting system                             会计系统 $b/oiy!=|3  
accounting treatment                                会计处理 "1H?1"w~  
accuracy                                    准确性，精确性 Fss7xP'  
additional audit procedures                      追加审计程序 r~uWr'}a}  
addressee                                         收件人，收信人 <5Jp2x#  
Administration of State-owned Assets  (the～)     国有资产管理局 i!30f^9D-S  
administrative laws and regulations                 行政法规 lk6*?EJ  
adverse impact                                 不利影响，负面影响 o5\nqw^  
adverse opinion                                反对意见 gNO<`9q  
advisory group                                  咨询组，顾问组 8qfg=mu+%  
agency fee                                        代理费，代理费用 X'Dg= |  
aggregate                                          总计，合计为…… 0k5;Qf6A  
alternation of document and record                 变造文件和记录 &41=YnC6  
alternative audit procedures                      替代审计程序，备选审计程序 shwKB 5  
amend                                              修改，修订 \KmjA)(  
amortisation                                      摊销 |:s4#3  
analytical capacity                             分析能力 N6Fj}m&E  
analytical procedures                               分析性程序 2!/_Xh  
annual financial statements                        年度会计报表，年度财务报表 D84`#Xbi  
appendix                                          附录，附表 tdn[]|=  
applicable                                         适用的 =!'gV:M  
applicable laws and regulations                 适用的法规 -So&?3,\A@  
application systems                                  应用系统 )Aa98Eu?2  
apply consistently                              一贯地执行，一贯地实施 Kv[,!P"Y  
appropriate                                       适当的，合适的； ` 7P4O   
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appropriate authorization                          适当的授权 h:3`e`J<h  
appropriateness of audit evidence                    审计证据的适当性 ;K[`o/#4"  
approval                                    批准，核准 (
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assertion                                    (会计报表上的)认定；确认 EnJAHgRV;e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rHu#  
asset                                                 资产，财产 iq '3.-xYr  
asset restructuring                             资产重组 W :PGj0?  
assignment of duties                                 职责的划分 #
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assistant                                     助理，助理人员 @ba5iIt  
associated company                                 联属公司，联营公司 i8w(G<Y=  
association                                        联合，结合；协会，社团 Z<Rz}8s  
assumption                                       假设，假定 ^.F@yo2}  
at a given date                                         在某一特定时日 2+Z2`k]AC  
attestation                                         鉴证，公证 BlS0I%SN  
attestation service                             鉴证服务 e*e}
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audit adjustment                                审计调整 Ep0L51Q  
audit areas                                        审计领域 &%`IPhbT  
audit conclusion                                审计结论 v6 DN:!&  
audit effectiveness                             审计效果 8@|_];9#.  
audit efficiency                                  审计效率 . \*Z:  
audit engagement letter                      审计业务约定书 t$8f:*6(*  
audit evidence                                          审计证据 *usfJ-  
audit fee                                    审计费 [1'`KJ]  
audit files                                          审计档案 wHk4BWg-  
audit findings                                     审计中发现的事项 ;8;nY6Ie  
audit implementation stage                        审计实施阶段 dWE[*a\g  
audit mark                                        审计标识 Xd>4n7nb$`  
audit materiality                                 审计重要性 p%CAicn  
audit method                                     审计方法 8w~I(2S:#  
audit objective                                         审计目标，审计目的 ehI*cf({  
audit of financial statements                      会计报表审计，财务报表审计 -<a
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audit opinion                                     审计意见 LbtcZ)D!  
audit period                                      被审计期间，被审计年度 Aj.TX%}`h  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 ?@l9T)fF  
audit planning stage                                  审计计划阶段  "
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audit procedure                                审计程序 $BG4M? Y  
audit programme                               审计程序表，具体审计计划 3@?#4]D{'  
audit report                                       审计报告 Y4}!9x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dfGdY"&  
audit report with a qualified opinion                 有保留意见的审计报告 @0?Mwy!  
audit report with an adverse opinion                否定意见的审计报告 e|+U7=CK  
audit report with dual dates                      双重日期审计报告 ZrnZ7,!@  
audit reporting stage                                 审计报告阶段 H=z @!rJc.  
audit responsibility                                   审计责任 r80w{[S$  
audit results                                      审计结果 +O}6 8N  
audit risk                                          审计风险 oJR0sbikP  
audit sampling                                          审计抽样 s2iR }<  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ot(U_rJCi  
audit strategies                                  审计策略 zuWj@YG\.  
audit summary                                         审计总结，审计小结 q ih7  
audit team                                         审计小组 !zwnFdp  
audit test                                    审计测试 ~qLbyzHaB  
audit trail                                          审计轨迹 Ttb@98  
audit work                                        审计工作 :
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audit working paper                                 审计工作底稿 CTbdY,=B  
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 -<sn+-uE:  
auditing standards                             审计准则 gzvEy^X  
audit-oriented working paper                          (审计)业务类工作底稿 =-~82%  
authorisation                                     授权 x:O ?Fj  
authorisation of transaction                       交易的授权 b
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availability                                         可获得性 [ECSJc&i  
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balance                                      余额；差额；平衡 G6_Kid}"q  
balance sheet                                    资产负债表 xIf,1g@Cq9  
bank                                                 银行 3zp)!QJi  
bank account                                    银行账户，银行户头 y. @7aT5  
bank statement                                 银行对账单 GptJQ=pV  
barter transaction                              易货交易，以物换物交易 3_
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basis of audit                                    审计依据 ~d^+yR-  
basis of preparation                                (会计报表的)编制基础 F*
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book of account                               账目，账簿 L{ ?& .iA  
borrowing                                         借款，贷款，借债 a Umcs!@  
branch                                              分支，分支机构，分店 NQ !t`
  
brought forward                                (账户余额等的)承上年，承上期，承上页 R{\vOw:*  
budget                                              预算 [#$-kd ~  
building                                      建筑物；大楼 ;FQAL@"Yj  
business conditions                                  业务情况，经营情况 bdk"7N  
business licence                               (企业等的)营业执照 ~4'e)g.hG  
business relation                                业务关系 IrjKI.PR  
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