[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 4F{70"a  
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审计词汇英汉对照 :eCU/BC4  
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ability to continue as a going concern               持续经营能力 1
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acceptability                                     可接受性，可接受程度 1Yn +<I  
acceptable level of detection risk                     检查风险的可接受水平 <.? jc%  
acceptance of engagement                       接受委托 <S r  
accepting the engagement for the first time              首次接受委托 ;&)-;l7M  
access to asset                                         对资产的接触 % S os  
according to                                     根据，依据，依照 0i k7v<:  
account balance                                账户余额 w Y_)y  
account for                                       对……进行会计处理，核算；解释 7yh/BZ1  
accounting                                        会计，会计学 VFys.=  
accounting advisory serve                        会计咨询服务 $A-J,_:T<  
accounting firm                                 会计师事务所 PGoh1Uu  
accounting information                      会计信息，会计资料 uu>Pkfo  
accounting period                             会计期间 Kuu *&u  
accounting policies                                   会计政策 M"94#.dKK  
accounting professional bodies                 会计职业组织，会计职业团体 #%h-[/  
accounting records                                   会计记录 *vwbgJG! *  
accounting responsibility                           会计责任 L}pt)w*V1j  
accounting service                             会计服务 FFEfI4&SfS  
accounting standards                                会计准则 Sxh]R+Xb  
Accounting Standards for Business Enterprises       企业会计准则 +O?KNZ  
accounting system                             会计系统 ]&Rx@&e*  
accounting treatment                                会计处理 O[ef#R!  
accuracy                                    准确性，精确性 "L&#lfOKG  
additional audit procedures                      追加审计程序 <d$x.in  
addressee                                         收件人，收信人 XMu9Uk{|  
Administration of State-owned Assets  (the～)     国有资产管理局 SR|`!  
administrative laws and regulations                 行政法规 @pRlxkvV  
adverse impact                                 不利影响，负面影响 g0["^P1tV  
adverse opinion                                反对意见 @y\XR  
advisory group                                  咨询组，顾问组 ~ r438&  
agency fee                                        代理费，代理费用 .0`m\~L  
aggregate                                          总计，合计为…… t,+nQ9  
alternation of document and record                 变造文件和记录 MjC_ (cs  
alternative audit procedures                      替代审计程序，备选审计程序 y1+*
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amend                                              修改，修订 YOmM=X+'H  
amortisation                                      摊销 Tq[kl'_  
analytical capacity                             分析能力 /Y2}a<3&0  
analytical procedures                               分析性程序 )x=1]T>v"'  
annual financial statements                        年度会计报表，年度财务报表 f@
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appendix                                          附录，附表 %/zbgS`  
applicable                                         适用的 hFy;ffs.  
applicable laws and regulations                 适用的法规 .Z `av n  
application systems                                  应用系统 eEv@}1~  
apply consistently                              一贯地执行，一贯地实施 ?Yth0O6?sb  
appropriate                                       适当的，合适的； naR0@Q"\h  
征用，挪用 9 %I?).5  
appropriate authorization                          适当的授权 f\sQO&  
appropriateness of audit evidence                    审计证据的适当性 U`NjPZe5^  
approval                                    批准，核准 ?FpWvyz|  
assertion                                    (会计报表上的)认定；确认 Sp;G'*g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1e{IC=  
asset                                                 资产，财产 zGkS^Z=(  
asset restructuring                             资产重组 /YMj-S_b~  
assignment of duties                                 职责的划分 '
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assistant                                     助理，助理人员 V8C:"UZ;  
associated company                                 联属公司，联营公司 q(.sq12<<W  
association                                        联合，结合；协会，社团 Ki$MpA3j  
assumption                                       假设，假定 ':3pq2{  
at a given date                                         在某一特定时日 afuOeZP  
attestation                                         鉴证，公证 %u5L!W&  
attestation service                             鉴证服务 DpvI[r//'*  
audit adjustment                                审计调整 OuID%p"O  
audit areas                                        审计领域 pm 9"4z  
audit conclusion                                审计结论 ~O oidKT  
audit effectiveness                             审计效果 J$GUB3 G  
audit efficiency                                  审计效率 bB1UZ O  
audit engagement letter                      审计业务约定书 1AM!8VR2  
audit evidence                                          审计证据 [ 0KlC1=  
audit fee                                    审计费 2a`o &S  
audit files                                          审计档案 rrBsb -
 
audit findings                                     审计中发现的事项 <66X Xh.  
audit implementation stage                        审计实施阶段 8"2=U6*C  
audit mark                                        审计标识 Ybs\ES'?A  
audit materiality                                 审计重要性 C.Kh[V\Ut  
audit method                                     审计方法 qG?Qc (  
audit objective                                         审计目标，审计目的 7XTkX"zKj  
audit of financial statements                      会计报表审计，财务报表审计 `(ue63AZ  
audit opinion                                     审计意见 mGJKvJF   
audit period                                      被审计期间，被审计年度 Oj3.q#)`Z  
audit plan                                          审计计划 ?mFv0_!O
 
audit planning                                    编制审计计划，制定审计计划，审计计划 =S+wCN  
audit planning stage                                  审计计划阶段 Q  Nh|Wz  
audit procedure                                审计程序 hIs4@0  
audit programme                               审计程序表，具体审计计划 t^R][Ay&  
audit report                                       审计报告 8D3OOab  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j,lT>/  
audit report with a qualified opinion                 有保留意见的审计报告 A@1W}8qY:  
audit report with an adverse opinion                否定意见的审计报告 [q
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audit report with dual dates                      双重日期审计报告 "U>JM@0DNm  
audit reporting stage                                 审计报告阶段 !;Yg/'vD-  
audit responsibility                                   审计责任 Xqg@ e:g  
audit results                                      审计结果 \E72L5nJW  
audit risk                                          审计风险 }Gz~nf%  
audit sampling                                          审计抽样 O`x;,6Vr  
audit sampling techniques                         审计抽样方法，审计抽样技术 #~}nFY.  
audit strategies                                  审计策略 LrM=*Rh,O  
audit summary                                         审计总结，审计小结 ]@j*/IP  
audit team                                         审计小组 }Z@ov sG  
audit test                                    审计测试 R_W+Ylob  
audit trail                                          审计轨迹 QdH\LL^8R4  
audit work                                        审计工作 -3t7*  
audit working paper                                 审计工作底稿 ]'!f28Ng-  
audited financial statement                        审计会计报表，已审计财务报表 8uc1 iB  
Auditing Guidelines (the～)                      审计规范指南 ;f0I 8i,JN  
auditing standards                             审计准则 Y!~49<;  
audit-oriented working paper                          (审计)业务类工作底稿 VRWAm>u  
authorisation                                     授权 :mh_G
 
authorisation of transaction                       交易的授权 @r/#-?W  
availability                                         可获得性 Q]Y*K  
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balance                                      余额；差额；平衡 L-jJg,eY  
balance sheet                                    资产负债表 l2zFKCGF(  
bank                                                 银行 q>_/u"  
bank account                                    银行账户，银行户头 5{|7$VqPF  
bank statement                                 银行对账单 y I HXg#  
barter transaction                              易货交易，以物换物交易 zT=Ho   
basis of audit                                    审计依据  8n#HFJ~  
basis of preparation                                (会计报表的)编制基础 c]x1HvPE  
book of account                               账目，账簿 \\PjKAsh  
borrowing                                         借款，贷款，借债 nrL9 E'F'  
branch                                              分支，分支机构，分店 ZXqSH${Tp  
brought forward                                (账户余额等的)承上年，承上期，承上页 5,3'=mA6  
budget                                              预算 ~("5yG  
building                                      建筑物；大楼 ?]|\4]zV  
business conditions                                  业务情况，经营情况 jqWu  
business licence                               (企业等的)营业执照 FOv=!'So  
business relation                                业务关系 +X#vVD3"  
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