[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 a1gaB:w5n  
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审计词汇英汉对照 @WICA
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ability to continue as a going concern               持续经营能力 T*rx5*:o  
acceptability                                     可接受性，可接受程度 W6jdS;3  
acceptable level of detection risk                     检查风险的可接受水平 M1J77LfS8  
acceptance of engagement                       接受委托 \pVWYx  
accepting the engagement for the first time              首次接受委托 @"L*!  
access to asset                                         对资产的接触 &'oZ]
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according to                                     根据，依据，依照 >_SqM!^v  
account balance                                账户余额 ok(dCAKP  
account for                                       对……进行会计处理，核算；解释 L[ O.]2  
accounting                                        会计，会计学 D}]u9jS1  
accounting advisory serve                        会计咨询服务 q1, jDJglZ  
accounting firm                                 会计师事务所 8Lr&-w8J  
accounting information                      会计信息，会计资料 S(Q=
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accounting period                             会计期间 #9(L/)^  
accounting policies                                   会计政策 [)t1"  
accounting professional bodies                 会计职业组织，会计职业团体 R3@luT]  
accounting records                                   会计记录 yR[htD`  
accounting responsibility                           会计责任 OpFm:j3  
accounting service                             会计服务 -
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accounting standards                                会计准则 `R,g_{Mj  
Accounting Standards for Business Enterprises       企业会计准则 !b8.XGo  
accounting system                             会计系统 pN#RTb8o  
accounting treatment                                会计处理 PiF&0;  
accuracy                                    准确性，精确性 Q8^g WBc
  
additional audit procedures                      追加审计程序 Mh8s@g  
addressee                                         收件人，收信人 v&Oc,W  
Administration of State-owned Assets  (the～)     国有资产管理局 < m/@_"  
administrative laws and regulations                 行政法规 =jkiM_<h  
adverse impact                                 不利影响，负面影响 dQJ)0!B  
adverse opinion                                反对意见 vY2^*3\<D  
advisory group                                  咨询组，顾问组 i2X%xYv ^  
agency fee                                        代理费，代理费用 L'r gCOJ<  
aggregate                                          总计，合计为…… J1"16Uu  
alternation of document and record                 变造文件和记录 @3Gr2/a  
alternative audit procedures                      替代审计程序，备选审计程序 Y|~+bK a  
amend                                              修改，修订 B;c2gu  
amortisation                                      摊销 nj
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analytical capacity                             分析能力 DLd1Cl:"~:  
analytical procedures                               分析性程序 4x"9Wr=}  
annual financial statements                        年度会计报表，年度财务报表 GEtzLaq<  
appendix                                          附录，附表 m#`1.5%  
applicable                                         适用的 ]?lUe5F  
applicable laws and regulations                 适用的法规 SYwB #|  
application systems                                  应用系统 "I0F"nQ  
apply consistently                              一贯地执行，一贯地实施 THY=8&x)  
appropriate                                       适当的，合适的； jKr>Ig=$tA  
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appropriate authorization                          适当的授权 T7?cnK"  
appropriateness of audit evidence                    审计证据的适当性 S(PU"}vZy  
approval                                    批准，核准 nd,2EX<bE  
assertion                                    (会计报表上的)认定；确认 <g1=jG:7k  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qu%}b
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asset                                                 资产，财产 x
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asset restructuring                             资产重组 QE+HL8c^s  
assignment of duties                                 职责的划分 +'{d^-( (  
assistant                                     助理，助理人员 ^T*'B-`C7X  
associated company                                 联属公司，联营公司 ;VS$xnZ  
association                                        联合，结合；协会，社团 sw+vyBV)r  
assumption                                       假设，假定 f"R'Q|7D  
at a given date                                         在某一特定时日 MJ<jF(_=  
attestation                                         鉴证，公证 +;bP .[Z  
attestation service                             鉴证服务 {<Y\flj{@m  
audit adjustment                                审计调整 odKdpa Zc[  
audit areas                                        审计领域 szGGw  
audit conclusion                                审计结论 4
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audit effectiveness                             审计效果 #+L:V&QE  
audit efficiency                                  审计效率 e[Jh7r>'  
audit engagement letter                      审计业务约定书 rw.DKM'  
audit evidence                                          审计证据 cs?IzIQ  
audit fee                                    审计费 N#GMvU
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audit files                                          审计档案 <-"[9 w  
audit findings                                     审计中发现的事项 o^W.53yX  
audit implementation stage                        审计实施阶段 5xhYOwQBo  
audit mark                                        审计标识 IlZ$Jd  
audit materiality                                 审计重要性 f&!{o=  
audit method                                     审计方法 oAgU rl;R  
audit objective                                         审计目标，审计目的 1F R  
audit of financial statements                      会计报表审计，财务报表审计 )yUSuK(Vu  
audit opinion                                     审计意见 h-6x! 6pm  
audit period                                      被审计期间，被审计年度 +LF`ZXe8l  
audit plan                                          审计计划 g}$B4_sY  
audit planning                                    编制审计计划，制定审计计划，审计计划 LerRrN}~  
audit planning stage                                  审计计划阶段 Bdm05}c@u  
audit procedure                                审计程序 $l_\9J913  
audit programme                               审计程序表，具体审计计划 Lum5Va%0  
audit report                                       审计报告 #6@4c5{2=4  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3&zcdwPj  
audit report with a qualified opinion                 有保留意见的审计报告 y.gjs<y  
audit report with an adverse opinion                否定意见的审计报告 <OTx79m  
audit report with dual dates                      双重日期审计报告 ~z'Y(qG  
audit reporting stage                                 审计报告阶段 qVE<voB8  
audit responsibility                                   审计责任 R%6KxN)+@  
audit results                                      审计结果 dH)\zCt  
audit risk                                          审计风险 ")9jt
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audit sampling                                          审计抽样 : "gu=u!  
audit sampling techniques                         审计抽样方法，审计抽样技术 ZhFlR*EQ  
audit strategies                                  审计策略 oB+Ek~{z]  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 yM*_"z!L  
audit test                                    审计测试 "EnxVV  
audit trail                                          审计轨迹 A().1h1_k  
audit work                                        审计工作 V W(+sSQ  
audit working paper                                 审计工作底稿 )!Zm*(  
audited financial statement                        审计会计报表，已审计财务报表 }(!3)k7*  
Auditing Guidelines (the～)                      审计规范指南 ^e- -4B9|  
auditing standards                             审计准则 ~^l;~&

  
audit-oriented working paper                          (审计)业务类工作底稿 3x)jab  
authorisation                                     授权 ?8YbTn1f)  
authorisation of transaction                       交易的授权 3cc;BWvM  
availability                                         可获得性 +iw4>0pi  
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balance                                      余额；差额；平衡 |a=7P  
balance sheet                                    资产负债表 ;)z+dd#3  
bank                                                 银行
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bank account                                    银行账户，银行户头 nnCz!:9p  
bank statement                                 银行对账单 B?9"Ztb  
barter transaction                              易货交易，以物换物交易 q^6l`JJ  
basis of audit                                    审计依据 x5b .^75p$  
basis of preparation                                (会计报表的)编制基础 :XB^IyO-A  
book of account                               账目，账簿 !:a^f2^=  
borrowing                                         借款，贷款，借债 i4mP*RwC  
branch                                              分支，分支机构，分店 xn anca  
brought forward                                (账户余额等的)承上年，承上期，承上页 vw :&c.zd  
budget                                              预算 0qL.Rnt  
building                                      建筑物；大楼 meZZQ:eSl  
business conditions                                  业务情况，经营情况 tNljv >vI  
business licence                               (企业等的)营业执照 *RFBLCt  
business relation                                业务关系 T>w;M?`9K  
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