[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 9~`#aQG T  
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审计词汇英汉对照 0]5XTc3r  
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ability to continue as a going concern               持续经营能力 t#(=$  
acceptability                                     可接受性，可接受程度 |aenQA#  
acceptable level of detection risk                     检查风险的可接受水平 e'uC:O.u  
acceptance of engagement                       接受委托 =7e!'cF[  
accepting the engagement for the first time              首次接受委托 9]+zZP_#  
access to asset                                         对资产的接触 o*A, 6y  
according to                                     根据，依据，依照 gd * b0(  
account balance                                账户余额 Zq
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account for                                       对……进行会计处理，核算；解释 ^Lb\k|U,\  
accounting                                        会计，会计学 X~&8^?  
accounting advisory serve                        会计咨询服务 FbuWFC  
accounting firm                                 会计师事务所 Ub f5:  
accounting information                      会计信息，会计资料 Jvc<j:{^w  
accounting period                             会计期间 b4wT3  
accounting policies                                   会计政策 *Zg=cI@)(  
accounting professional bodies                 会计职业组织，会计职业团体 B~]6[Z  
accounting records                                   会计记录 I
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accounting responsibility                           会计责任 e1XKlgl  
accounting service                             会计服务 A5F (-  
accounting standards                                会计准则 Ws5N|g  
Accounting Standards for Business Enterprises       企业会计准则 :ILpf+`yY  
accounting system                             会计系统 \},H\kK+^  
accounting treatment                                会计处理 J>#hu3&UOQ  
accuracy                                    准确性，精确性 Pqx?0f)  
additional audit procedures                      追加审计程序 (z8ZCyq7r[  
addressee                                         收件人，收信人 [*O>Lk  
Administration of State-owned Assets  (the～)     国有资产管理局 ].d%R a:{  
administrative laws and regulations                 行政法规 \mLEwNhRY  
adverse impact                                 不利影响，负面影响 'qEw]l  
adverse opinion                                反对意见 F(.`@OO  
advisory group                                  咨询组，顾问组 ,{G\-(\  
agency fee                                        代理费，代理费用 !S&/Zp  
aggregate                                          总计，合计为…… L/Kb\\f  
alternation of document and record                 变造文件和记录 s@$0!8sxm  
alternative audit procedures                      替代审计程序，备选审计程序 :vIJ>
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amend                                              修改，修订 >'Lkn2WI  
amortisation                                      摊销 ?8kFAf~  
analytical capacity                             分析能力 j5R0e}/r  
analytical procedures                               分析性程序 +a*Ic8*  
annual financial statements                        年度会计报表，年度财务报表 F|6"-*[RS  
appendix                                          附录，附表 }%}$h2
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applicable                                         适用的 nygGI_[l  
applicable laws and regulations                 适用的法规 T^]]z}k  
application systems                                  应用系统 j~Fd8]@  
apply consistently                              一贯地执行，一贯地实施 m{ani/bt  
appropriate                                       适当的，合适的； $k)K}U
 
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appropriate authorization                          适当的授权 >lM/\HO2  
appropriateness of audit evidence                    审计证据的适当性 pHb,*C</  
approval                                    批准，核准 |L Jv*  
assertion                                    (会计报表上的)认定；确认 Wn6m$=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zQ:nL*X'Z"  
asset                                                 资产，财产 +}at#%1@  
asset restructuring                             资产重组 Z] r9lC  
assignment of duties                                 职责的划分 8J&9}@y  
assistant                                     助理，助理人员 g&$5!ifgi  
associated company                                 联属公司，联营公司 H0tu3Pqk  
association                                        联合，结合；协会，社团 o=9 4H7@  
assumption                                       假设，假定 %pWJ2J@  
at a given date                                         在某一特定时日 h{o,
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attestation                                         鉴证，公证 wQ+il6  
attestation service                             鉴证服务 N/WtQSl  
audit adjustment                                审计调整 N:Q.6_%^  
audit areas                                        审计领域 ?uc]
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audit conclusion                                审计结论 ORKJy)*"  
audit effectiveness                             审计效果 q]f7D\ M  
audit efficiency                                  审计效率 #t1? *4.p  
audit engagement letter                      审计业务约定书 F$4=7Njv  
audit evidence                                          审计证据 `K0.6i [p  
audit fee                                    审计费 b(mZ/2,B  
audit files                                          审计档案 h `! 4`eI  
audit findings                                     审计中发现的事项 xcl;~"c*  
audit implementation stage                        审计实施阶段 L-U4 8 i  
audit mark                                        审计标识 0Y* "RbG  
audit materiality                                 审计重要性 Am3j:|>*  
audit method                                     审计方法 C$q -WoTM(  
audit objective                                         审计目标，审计目的 GD}rsBQNkJ  
audit of financial statements                      会计报表审计，财务报表审计 c)Ef]E\  
audit opinion                                     审计意见 BQUYT/$(  
audit period                                      被审计期间，被审计年度 f#AuZ]h  
audit plan                                          审计计划 R~A))
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audit planning                                    编制审计计划，制定审计计划，审计计划 J R~s`>2  
audit planning stage                                  审计计划阶段 S kipP
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audit procedure                                审计程序 &<#1G u_  
audit programme                               审计程序表，具体审计计划 _"D J|j  
audit report                                       审计报告 S.iUi S"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,1|=_M31  
audit report with a qualified opinion                 有保留意见的审计报告 ;j;U9-oh  
audit report with an adverse opinion                否定意见的审计报告 VIGLl'8p  
audit report with dual dates                      双重日期审计报告 @ >'Wiq!  
audit reporting stage                                 审计报告阶段 t3}_mJ  
audit responsibility                                   审计责任 bg9_$laDi  
audit results                                      审计结果 wrCV&2CG  
audit risk                                          审计风险 ?vD<_5K;I  
audit sampling                                          审计抽样 OmK0-fa/  
audit sampling techniques                         审计抽样方法，审计抽样技术 >~_>.R+{  
audit strategies                                  审计策略 N{RHbSa(  
audit summary                                         审计总结，审计小结 $hk_v~zM  
audit team                                         审计小组 *2pE39  
audit test                                    审计测试 V^.Z&7+E`_  
audit trail                                          审计轨迹 Cu$`-b^y  
audit work                                        审计工作 26_PFHQu4  
audit working paper                                 审计工作底稿 PMQ31f/zf  
audited financial statement                        审计会计报表，已审计财务报表 R. ryy  
Auditing Guidelines (the～)                      审计规范指南 xXV15%&  
auditing standards                             审计准则 OB(~zUe.R  
audit-oriented working paper                          (审计)业务类工作底稿 WpI5C,3Z!l  
authorisation                                     授权 S
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authorisation of transaction                       交易的授权 T8T,G4Q  
availability                                         可获得性 '@hnqcqXq  
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balance                                      余额；差额；平衡 LWM& k#i  
balance sheet                                    资产负债表 v"sU87+  
bank                                                 银行 ^CDh! )  
bank account                                    银行账户，银行户头 1U~'8=-  
bank statement                                 银行对账单 2qj0iRH#N<  
barter transaction                              易货交易，以物换物交易 0B`rTLwB  
basis of audit                                    审计依据 8p~[8}  
basis of preparation                                (会计报表的)编制基础 =o" sBVj  
book of account                               账目，账簿 r_a1oO:  
borrowing                                         借款，贷款，借债 :e_yOT}}  
branch                                              分支，分支机构，分店 l_q1h]/   
brought forward                                (账户余额等的)承上年，承上期，承上页 Si#XF[/  
budget                                              预算 aJNsJIY+  
building                                      建筑物；大楼 *i7-_pT  
business conditions                                  业务情况，经营情况 5bK:sht  
business licence                               (企业等的)营业执照 =PBJ+"DQs  
business relation                                业务关系 #DTBdBh?I  
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