[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 Xl%0/o  
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审计词汇英汉对照 |M5-5)  
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ability to continue as a going concern               持续经营能力 :tGYs8UK  
acceptability                                     可接受性，可接受程度 ..KwTf  
acceptable level of detection risk                     检查风险的可接受水平 3|kgTB-  
acceptance of engagement                       接受委托 (f1M'w/OD  
accepting the engagement for the first time              首次接受委托 yA7)Y})>  
access to asset                                         对资产的接触 H\G{
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according to                                     根据，依据，依照 GJQc!cqk  
account balance                                账户余额 3]LN;s]ac  
account for                                       对……进行会计处理，核算；解释 ($!KzxF3  
accounting                                        会计，会计学 e!x6bR9EZ  
accounting advisory serve                        会计咨询服务 RR|\- 8;  
accounting firm                                 会计师事务所 YD[H  
accounting information                      会计信息，会计资料 "mIgs9l$  
accounting period                             会计期间 pGWA\}'  
accounting policies                                   会计政策 7'w0  
accounting professional bodies                 会计职业组织，会计职业团体 _p}xZD\?,  
accounting records                                   会计记录 KSqTY>%fnv  
accounting responsibility                           会计责任 2WCLS{@'  
accounting service                             会计服务 ?
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accounting standards                                会计准则 >Hwc,j q  
Accounting Standards for Business Enterprises       企业会计准则 6m`{Z`c$  
accounting system                             会计系统 WS0JS'  
accounting treatment                                会计处理 T] | d5E  
accuracy                                    准确性，精确性 jX */piSq  
additional audit procedures                      追加审计程序 :BZ0 7`9  
addressee                                         收件人，收信人 zQ8!rCkg4  
Administration of State-owned Assets  (the～)     国有资产管理局 M'5'O;kn  
administrative laws and regulations                 行政法规 l?E|RKp  
adverse impact                                 不利影响，负面影响 Np,2j KF(  
adverse opinion                                反对意见 xAdq+$><  
advisory group                                  咨询组，顾问组 Z`_.x &Y  
agency fee                                        代理费，代理费用 tS?lB05TOR  
aggregate                                          总计，合计为…… }STYG`  
alternation of document and record                 变造文件和记录 Zk`#VH  
alternative audit procedures                      替代审计程序，备选审计程序 8<&EvO k  
amend                                              修改，修订 SgM.B  
amortisation                                      摊销 >- Bg%J9  
analytical capacity                             分析能力 "QY1.:o<(  
analytical procedures                               分析性程序 >S#ul?  
annual financial statements                        年度会计报表，年度财务报表 I$jvXl=$  
appendix                                          附录，附表 .ER98  
applicable                                         适用的 D<):ZfUbI  
applicable laws and regulations                 适用的法规 :L$4*8@`+  
application systems                                  应用系统 7TWNB{ K_  
apply consistently                              一贯地执行，一贯地实施 bXdY\&fE  
appropriate                                       适当的，合适的； wGLF%;rRe4  
征用，挪用 +=fKT,-*G!  
appropriate authorization                          适当的授权 JOfV]eCL  
appropriateness of audit evidence                    审计证据的适当性 ]((i?{jb(  
approval                                    批准，核准 j6>tH"i  
assertion                                    (会计报表上的)认定；确认 nX5C<Ky  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AU{:;%.g  
asset                                                 资产，财产 8;zDg$(  
asset restructuring                             资产重组 aG27%(@  
assignment of duties                                 职责的划分 5 2Hqu>  
assistant                                     助理，助理人员 '044Vm;/  
associated company                                 联属公司，联营公司 :pZ}
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association                                        联合，结合；协会，社团 p@I9<^"
 
assumption                                       假设，假定 P_Uutn~  
at a given date                                         在某一特定时日 vrIV%l=  
attestation                                         鉴证，公证 &3DK^|Lq  
attestation service                             鉴证服务 bkv/I{C>?  
audit adjustment                                审计调整 .Ff_s  
audit areas                                        审计领域 8wFn}lw&  
audit conclusion                                审计结论 fluGf  
audit effectiveness                             审计效果 v\0^mp  
audit efficiency                                  审计效率 JAP(|  
audit engagement letter                      审计业务约定书 8( lCi$  
audit evidence                                          审计证据 |uUuF m  
audit fee                                    审计费 \E hr@g  
audit files                                          审计档案 uiMIz?+  
audit findings                                     审计中发现的事项 0dt"ZSm  
audit implementation stage                        审计实施阶段 dR[o|r  
audit mark                                        审计标识 "c Pz|~  
audit materiality                                 审计重要性 y T:!%\F9  
audit method                                     审计方法 RVF F6N^  
audit objective                                         审计目标，审计目的 gCV  rC  
audit of financial statements                      会计报表审计，财务报表审计 hqW$kw  
audit opinion                                     审计意见 0yQe5i}  
audit period                                      被审计期间，被审计年度 fM:80bnL+  
audit plan                                          审计计划 RKe?
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audit planning                                    编制审计计划，制定审计计划，审计计划 shK&2Noan  
audit planning stage                                  审计计划阶段 @
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audit procedure                                审计程序 \+]O*Bm&`8  
audit programme                               审计程序表，具体审计计划 CWMlZVG  
audit report                                       审计报告 vKkf2 7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 7}07Pit  
audit report with an adverse opinion                否定意见的审计报告 NDo^B7R-  
audit report with dual dates                      双重日期审计报告 =,E'~ P  
audit reporting stage                                 审计报告阶段 me$$he  
audit responsibility                                   审计责任 M6x;BjrV  
audit results                                      审计结果 g& >mP?  
audit risk                                          审计风险 in?T]}  
audit sampling                                          审计抽样 SyB-iQ
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audit sampling techniques                         审计抽样方法，审计抽样技术 STRyW Ml  
audit strategies                                  审计策略 !vrnoFVu  
audit summary                                         审计总结，审计小结 LOt#1Qv  
audit team                                         审计小组 ,s8&#1rJ-  
audit test                                    审计测试 ~,+[M-  
audit trail                                          审计轨迹 1Kc{#+a^  
audit work                                        审计工作 U%Ol^xl  
audit working paper                                 审计工作底稿 eo]a'J9(  
audited financial statement                        审计会计报表，已审计财务报表 %9.bu|`KK  
Auditing Guidelines (the～)                      审计规范指南 b@F_7P%  
auditing standards                             审计准则 LA
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audit-oriented working paper                          (审计)业务类工作底稿 P^n{Y~P=Q  
authorisation                                     授权 9XY|V<}  
authorisation of transaction                       交易的授权 GdL4|xv  
availability                                         可获得性 U(8I
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B B=^2g}mgK  
balance                                      余额；差额；平衡 WVsKrFZT  
balance sheet                                    资产负债表 [)bz6\d[  
bank                                                 银行 l.yJA>\24I  
bank account                                    银行账户，银行户头 [lrmuf  
bank statement                                 银行对账单 L5TNsLx(  
barter transaction                              易货交易，以物换物交易 ( / G)"]  
basis of audit                                    审计依据 Ds;Rb6WcnY  
basis of preparation                                (会计报表的)编制基础 E)RI!0Ra  
book of account                               账目，账簿 hE9'F(87a  
borrowing                                         借款，贷款，借债 R^F7a0"  
branch                                              分支，分支机构，分店 Py}!C@e  
brought forward                                (账户余额等的)承上年，承上期，承上页 #r-j.f}yx  
budget                                              预算 -aTg>Q|g&  
building                                      建筑物；大楼 OME!W w  
business conditions                                  业务情况，经营情况 /0X0#+kn  
business licence                               (企业等的)营业执照 LAOdH/*:  
business relation                                业务关系 K7n;Zb:BR  
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