[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 -/_L*oYli  
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审计词汇英汉对照 0JgL2ayIVI  
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ability to continue as a going concern               持续经营能力 J};z85B  
acceptability                                     可接受性，可接受程度 d=,%=@  
acceptable level of detection risk                     检查风险的可接受水平 WwC 5!kZ  
acceptance of engagement                       接受委托 vHAg-Avc  
accepting the engagement for the first time              首次接受委托 !R*-R.%  
access to asset                                         对资产的接触 hYQ_45Z*?  
according to                                     根据，依据，依照 \MxoZ  
account balance                                账户余额 QDpEb=|S  
account for                                       对……进行会计处理，核算；解释 2=?tJ2E  
accounting                                        会计，会计学 b 
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accounting advisory serve                        会计咨询服务  tv XW  
accounting firm                                 会计师事务所 Lokl2o`  
accounting information                      会计信息，会计资料 /h v4x9  
accounting period                             会计期间 h25G/`  
accounting policies                                   会计政策 "MIq.@8ra  
accounting professional bodies                 会计职业组织，会计职业团体 AamV ms  
accounting records                                   会计记录 }M1sksk5
 
accounting responsibility                           会计责任 ,>t69 Ad  
accounting service                             会计服务  )>D+x5o]  
accounting standards                                会计准则 =%zLh<3v  
Accounting Standards for Business Enterprises       企业会计准则 @&D?e:|!U  
accounting system                             会计系统 K^_i%~  
accounting treatment                                会计处理 J5h+s-'  
accuracy                                    准确性，精确性 -XRn~=5
 
additional audit procedures                      追加审计程序 "NRDNqj(  
addressee                                         收件人，收信人 <foCb%$(?  
Administration of State-owned Assets  (the～)     国有资产管理局 LqdY Qd51  
administrative laws and regulations                 行政法规 .(J
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adverse impact                                 不利影响，负面影响 {lth+{&L#  
adverse opinion                                反对意见 tpy>OT$  
advisory group                                  咨询组，顾问组 ;['[?wk  
agency fee                                        代理费，代理费用 a[lY S{  
aggregate                                          总计，合计为…… GE>[*zN  
alternation of document and record                 变造文件和记录 9N%JP+<89  
alternative audit procedures                      替代审计程序，备选审计程序 JQ:Ri  
amend                                              修改，修订 AmwWH7,g  
amortisation                                      摊销 v/*Y#(X  
analytical capacity                             分析能力 mDh1>>K'~  
analytical procedures                               分析性程序 [~:-&   
annual financial statements                        年度会计报表，年度财务报表 E~<`/s  
appendix                                          附录，附表 _(m't n>   
applicable                                         适用的 0A{/B/r
 
applicable laws and regulations                 适用的法规 56l@a{  
application systems                                  应用系统 v(OBX
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apply consistently                              一贯地执行，一贯地实施 lnE+Au'  
appropriate                                       适当的，合适的； ~2EHOO {  
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appropriate authorization                          适当的授权 y*{Zbz#{  
appropriateness of audit evidence                    审计证据的适当性 qS&%!  
approval                                    批准，核准 B3Jgd, [  
assertion                                    (会计报表上的)认定；确认 g'];Estb~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  p!Eft/A(  
asset                                                 资产，财产 vIvVq:6_3  
asset restructuring                             资产重组 2xw6 5z  
assignment of duties                                 职责的划分 Th`skK&U  
assistant                                     助理，助理人员 %+ZJhHT  
associated company                                 联属公司，联营公司 +i\&6HGK;-  
association                                        联合，结合；协会，社团 qo)?8kx>l  
assumption                                       假设，假定 \D>$aLO*?  
at a given date                                         在某一特定时日 Bx[rC  
attestation                                         鉴证，公证 2iu_pjj  
attestation service                             鉴证服务 {brMqE>P#  
audit adjustment                                审计调整 K ~44i  
audit areas                                        审计领域 VL9-NfeqR  
audit conclusion                                审计结论 KRJLxNr  
audit effectiveness                             审计效果 `[zQf  
audit efficiency                                  审计效率 g+-;J+X8  
audit engagement letter                      审计业务约定书 Ifk
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audit evidence                                          审计证据 ;Ut+yuy  
audit fee                                    审计费 P,ua<B}L  
audit files                                          审计档案 "^I mb,  
audit findings                                     审计中发现的事项 1_$xSrwcF  
audit implementation stage                        审计实施阶段 W)(^m},*8D  
audit mark                                        审计标识 ) XQ`M?**M  
audit materiality                                 审计重要性 ]a2
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audit method                                     审计方法 @DW[Z`X
 
audit objective                                         审计目标，审计目的 e&eW|E  
audit of financial statements                      会计报表审计，财务报表审计 ,:+dg(\r  
audit opinion                                     审计意见 N8KQz_]9I  
audit period                                      被审计期间，被审计年度 fAZiC+  
audit plan                                          审计计划 iVB^,KQ@  
audit planning                                    编制审计计划，制定审计计划，审计计划 UZ8?[  
audit planning stage                                  审计计划阶段 /S:F)MO9  
audit procedure                                审计程序 )m3q2W  
audit programme                               审计程序表，具体审计计划 M.h`&8  
audit report                                       审计报告 Z -%(~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4[ryKPa,  
audit report with a qualified opinion                 有保留意见的审计报告 rzp +:  
audit report with an adverse opinion                否定意见的审计报告 b'zR 9V  
audit report with dual dates                      双重日期审计报告 ZxGP/D  
audit reporting stage                                 审计报告阶段 _w@qr\4i=  
audit responsibility                                   审计责任 D .vw8H3  
audit results                                      审计结果 UEak^Mm;=2  
audit risk                                          审计风险 3Q/#T1@  
audit sampling                                          审计抽样 \U%#nU{  
audit sampling techniques                         审计抽样方法，审计抽样技术 0oy-os  
audit strategies                                  审计策略 *9ywXm&?  
audit summary                                         审计总结，审计小结 #6Xs.*b5C  
audit team                                         审计小组 %7Kooq(i  
audit test                                    审计测试 >]'yK!a?  
audit trail                                          审计轨迹 2?@j~I=s2h  
audit work                                        审计工作 `k\
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audit working paper                                 审计工作底稿 UDf9FnG}L  
audited financial statement                        审计会计报表，已审计财务报表 HG/p$L*  
Auditing Guidelines (the～)                      审计规范指南 U=bEA1*@0  
auditing standards                             审计准则 W;?(,xx  
audit-oriented working paper                          (审计)业务类工作底稿 >#+IaKL7  
authorisation                                     授权 l0*
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authorisation of transaction                       交易的授权 N__H*yP  
availability                                         可获得性 fIoIW&iy  
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balance                                      余额；差额；平衡 QbhW!9(,  
balance sheet                                    资产负债表 Hy{ Q#fq  
bank                                                 银行 s!/TU {8J  
bank account                                    银行账户，银行户头 7iuQ9q^&  
bank statement                                 银行对账单 9Qj2
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barter transaction                              易货交易，以物换物交易 v"+k~:t*  
basis of audit                                    审计依据 NV4g~+n  
basis of preparation                                (会计报表的)编制基础 S
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book of account                               账目，账簿 `h;k2Se5  
borrowing                                         借款，贷款，借债 A`O<6   
branch                                              分支，分支机构，分店 a)*6gf<5  
brought forward                                (账户余额等的)承上年，承上期，承上页 /EwGW  
budget                                              预算 l2b{u GE  
building                                      建筑物；大楼 PXP`ZLF  
business conditions                                  业务情况，经营情况 P+eKZo  
business licence                               (企业等的)营业执照 '%v#v3'  
business relation                                业务关系 N132sN2  
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