[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 K/ q:aMq  
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审计词汇英汉对照 Ah_'.r1<P9  
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ability to continue as a going concern               持续经营能力 '|e5cW6z  
acceptability                                     可接受性，可接受程度 dG|srgk+  
acceptable level of detection risk                     检查风险的可接受水平 ;bd\XHwMUP  
acceptance of engagement                       接受委托 %}G:R!4 d  
accepting the engagement for the first time              首次接受委托 P 7 [p$Z
 
access to asset                                         对资产的接触 BCya5 !uy  
according to                                     根据，依据，依照 ~e[)]b3  
account balance                                账户余额 U~SK 'R  
account for                                       对……进行会计处理，核算；解释 ;o\0:fzr  
accounting                                        会计，会计学 S ~lw5  
accounting advisory serve                        会计咨询服务 a%f5dj+  
accounting firm                                 会计师事务所 \Z^K=K(|  
accounting information                      会计信息，会计资料 u>(s.4]+  
accounting period                             会计期间 ushQWP)  
accounting policies                                   会计政策 R|{6JsjG10  
accounting professional bodies                 会计职业组织，会计职业团体 0Bn$C,-  
accounting records                                   会计记录 n<7#?X7  
accounting responsibility                           会计责任 =o=)EU{~  
accounting service                             会计服务 AKM \1H3U  
accounting standards                                会计准则 LiJ;A*  
Accounting Standards for Business Enterprises       企业会计准则 ~K^Z4  
accounting system                             会计系统 tk WWR%c"  
accounting treatment                                会计处理 J3Q.6e=7  
accuracy                                    准确性，精确性 ;W#G<M&n'  
additional audit procedures                      追加审计程序 +bd/*^  
addressee                                         收件人，收信人 rQK2&37-,@  
Administration of State-owned Assets  (the～)     国有资产管理局 "P< drz<  
administrative laws and regulations                 行政法规 &%J{C3Q9  
adverse impact                                 不利影响，负面影响 udg;jR-^  
adverse opinion                                反对意见 A]BD2   
advisory group                                  咨询组，顾问组 2:i`,  
agency fee                                        代理费，代理费用 v}-'L#6  
aggregate                                          总计，合计为…… z@VY s  
alternation of document and record                 变造文件和记录 b/]C,P  
alternative audit procedures                      替代审计程序，备选审计程序 dOqwF iO  
amend                                              修改，修订 ~@R=]l"  
amortisation                                      摊销 /NLpk7r[\q  
analytical capacity                             分析能力 4MRHz{`wa  
analytical procedures                               分析性程序 dW!T.S
 
annual financial statements                        年度会计报表，年度财务报表 &nj@t>5Bs$  
appendix                                          附录，附表 LP_!g  
applicable                                         适用的 t,R5FoV  
applicable laws and regulations                 适用的法规 g9I2SdaJ  
application systems                                  应用系统 +S|y)W8  
apply consistently                              一贯地执行，一贯地实施 HI']{2p2}t  
appropriate                                       适当的，合适的； blaxUP:  
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appropriate authorization                          适当的授权 =g/K>B  
appropriateness of audit evidence                    审计证据的适当性 !e.@Xk.P6  
approval                                    批准，核准 vyqlP;K  
assertion                                    (会计报表上的)认定；确认 [F+lVb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yXrFH@3   
asset                                                 资产，财产 s<z{(a  
asset restructuring                             资产重组 $9*Xfb
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assignment of duties                                 职责的划分 ^fS~ va  
assistant                                     助理，助理人员 suPQlU>2sj  
associated company                                 联属公司，联营公司 tTF/$`Q#*  
association                                        联合，结合；协会，社团 |...T 4:^Y  
assumption                                       假设，假定 N+!{Bt*  
at a given date                                         在某一特定时日 V
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attestation                                         鉴证，公证 VILzx+v M  
attestation service                             鉴证服务 ~b8U#'KD  
audit adjustment                                审计调整 d'^jekh  
audit areas                                        审计领域  ;{BELv-4  
audit conclusion                                审计结论 lGjmw"/C  
audit effectiveness                             审计效果 kHX- AsRc  
audit efficiency                                  审计效率 bbiDY  
audit engagement letter                      审计业务约定书 tB}&-U|t[~  
audit evidence                                          审计证据 ,+,""t  
audit fee                                    审计费 FL0(q>$*8  
audit files                                          审计档案 O>|Q Zd  
audit findings                                     审计中发现的事项 im%'S6_X4  
audit implementation stage                        审计实施阶段 K-k;`s#  
audit mark                                        审计标识 C#>c(-p>RC  
audit materiality                                 审计重要性 +UHf&i/3
 
audit method                                     审计方法 292e0cE  
audit objective                                         审计目标，审计目的 WK/Byd.Z  
audit of financial statements                      会计报表审计，财务报表审计 sqJ?dIBH  
audit opinion                                     审计意见 R(r89bTQ  
audit period                                      被审计期间，被审计年度 uQ9 P6w=Nt  
audit plan                                          审计计划 cl1h;w9s  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 [P)HVFy|l  
audit procedure                                审计程序 q%Obrk  
audit programme                               审计程序表，具体审计计划 hUB_[#8#  
audit report                                       审计报告 rMfp%DMA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sh:sPzQ%Jv  
audit report with a qualified opinion                 有保留意见的审计报告 d1``}naNw  
audit report with an adverse opinion                否定意见的审计报告 [=7|LHjU  
audit report with dual dates                      双重日期审计报告 uUwwR(R  
audit reporting stage                                 审计报告阶段 JQi)6A?J  
audit responsibility                                   审计责任 5R/k -h^`  
audit results                                      审计结果 (6 >8Dt 9[  
audit risk                                          审计风险 z[}[:H8  
audit sampling                                          审计抽样 C{-e(G`Yd  
audit sampling techniques                         审计抽样方法，审计抽样技术  9'\18_w  
audit strategies                                  审计策略 4mQ:i7~  
audit summary                                         审计总结，审计小结 `k
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audit team                                         审计小组 V ;1$FNR   
audit test                                    审计测试 +Q}Y?([  
audit trail                                          审计轨迹 :JxSh
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audit work                                        审计工作 #l+U(zH:JG  
audit working paper                                 审计工作底稿 t]2~aK<]  
audited financial statement                        审计会计报表，已审计财务报表 P< O[S  
Auditing Guidelines (the～)                      审计规范指南 iZwt,)(  
auditing standards                             审计准则 u! x9O8y  
audit-oriented working paper                          (审计)业务类工作底稿 x=5k74  
authorisation                                     授权 k)1K6ug  
authorisation of transaction                       交易的授权 hcWkAR  
availability                                         可获得性 lBgf ' b3$  
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balance                                      余额；差额；平衡 t(/e~w  
balance sheet                                    资产负债表 TmoODG
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bank                                                 银行 @'/
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bank account                                    银行账户，银行户头 b{b2L.  
bank statement                                 银行对账单 !WR(H&uBr\  
barter transaction                              易货交易，以物换物交易 B'lWs;  
basis of audit                                    审计依据 tTLD6#  
basis of preparation                                (会计报表的)编制基础 '_@Y  
book of account                               账目，账簿 Ky8sLm@  
borrowing                                         借款，贷款，借债 m@u!frE,  
branch                                              分支，分支机构，分店 .MXznz  
brought forward                                (账户余额等的)承上年，承上期，承上页 ltO:./6v  
budget                                              预算 UMma|9l(i  
building                                      建筑物；大楼 8G6PcTqv"  
business conditions                                  业务情况，经营情况 ic%<
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business licence                               (企业等的)营业执照 6p1\#6#@  
business relation                                业务关系 x$[<<@F%  
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