[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   "Qm  
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审计词汇英汉对照 "4|D"|w I)  
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ability to continue as a going concern               持续经营能力 b v~"_)C  
acceptability                                     可接受性，可接受程度 qf7lQovK  
acceptable level of detection risk                     检查风险的可接受水平 pvD\E  
acceptance of engagement                       接受委托 >`SIB; &>j  
accepting the engagement for the first time              首次接受委托 {|bf`  
access to asset                                         对资产的接触 C8%q?.nH=  
according to                                     根据，依据，依照 >
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account balance                                账户余额 |-%[Z  
account for                                       对……进行会计处理，核算；解释 )u`q41!  
accounting                                        会计，会计学 ]:8:|*w  
accounting advisory serve                        会计咨询服务 ZXh6Se4o  
accounting firm                                 会计师事务所 LW 8LD|@  
accounting information                      会计信息，会计资料 h%9#~gJ})  
accounting period                             会计期间 { owK~  
accounting policies                                   会计政策 O'*KNJX  
accounting professional bodies                 会计职业组织，会计职业团体 .k|8nNj  
accounting records                                   会计记录 uPQ:}zL
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accounting responsibility                           会计责任 l`M{Ravvn*  
accounting service                             会计服务 k|'{$/n  
accounting standards                                会计准则 V'K1kYb  
Accounting Standards for Business Enterprises       企业会计准则 ^ 9UKsy/q  
accounting system                             会计系统 sEm-Td+A5  
accounting treatment                                会计处理 V)
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accuracy                                    准确性，精确性 buu~#m1z  
additional audit procedures                      追加审计程序 8m\*~IX=  
addressee                                         收件人，收信人 K!;Z#$iw[  
Administration of State-owned Assets  (the～)     国有资产管理局 4"U/T1&  
administrative laws and regulations                 行政法规 ]
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adverse impact                                 不利影响，负面影响 uS`XWn<CSD  
adverse opinion                                反对意见 7VduewKX8  
advisory group                                  咨询组，顾问组 b*&AIiT  
agency fee                                        代理费，代理费用 Qyx%:PE  
aggregate                                          总计，合计为…… t2uX+1F  
alternation of document and record                 变造文件和记录 CB]#`|f  
alternative audit procedures                      替代审计程序，备选审计程序 c@>Tzk%?"  
amend                                              修改，修订 n** W  
amortisation                                      摊销 pyJY]"UHVE  
analytical capacity                             分析能力 T)?:
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analytical procedures                               分析性程序 wc`UcGO  
annual financial statements                        年度会计报表，年度财务报表 +}[M&D  
appendix                                          附录，附表 589hfET  
applicable                                         适用的 0A9llE  
applicable laws and regulations                 适用的法规 P
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application systems                                  应用系统 W;!
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apply consistently                              一贯地执行，一贯地实施 %? -E)n[  
appropriate                                       适当的，合适的； H3CG'?{ _  
征用，挪用 pY]T32  
appropriate authorization                          适当的授权 z-ns@y(f@X  
appropriateness of audit evidence                    审计证据的适当性 /enlkZx=8  
approval                                    批准，核准 0vR gmn  
assertion                                    (会计报表上的)认定；确认  rO4R6A  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o{MF'B#  
asset                                                 资产，财产 AQ+MjS,  
asset restructuring                             资产重组 AUjZYp  
assignment of duties                                 职责的划分 )}w2'(!X8  
assistant                                     助理，助理人员 n<q1itjD  
associated company                                 联属公司，联营公司 GWd71ZtFO  
association                                        联合，结合；协会，社团 1seWR"  
assumption                                       假设，假定 ~j3O0s<gK  
at a given date                                         在某一特定时日 fSc)PqLP  
attestation                                         鉴证，公证 ETZE.a  
attestation service                             鉴证服务 )<YfLDgTs  
audit adjustment                                审计调整 e7tp4M9!%  
audit areas                                        审计领域 pY.R?\  
audit conclusion                                审计结论 ./5LV)_`  
audit effectiveness                             审计效果 5?l8;xe`{f  
audit efficiency                                  审计效率 JX!z,X?r4  
audit engagement letter                      审计业务约定书 pNUe|b+P  
audit evidence                                          审计证据 KEfN!6
 
audit fee                                    审计费 oD<aWZ"Z  
audit files                                          审计档案 YOOcHo.F  
audit findings                                     审计中发现的事项 R` g'WaDk  
audit implementation stage                        审计实施阶段 QrBb!.r  
audit mark                                        审计标识 R?62gH  
audit materiality                                 审计重要性 NW]zMU{c  
audit method                                     审计方法 wCQ.?*7-9Q  
audit objective                                         审计目标，审计目的 nMM:Tr  
audit of financial statements                      会计报表审计，财务报表审计 1FA :"0lO  
audit opinion                                     审计意见 ^k J>4  
audit period                                      被审计期间，被审计年度 pYN.tD FO  
audit plan                                          审计计划 g79zzi-  
audit planning                                    编制审计计划，制定审计计划，审计计划 L0\~K~q  
audit planning stage                                  审计计划阶段 B<$(
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audit procedure                                审计程序 iHa:6  
audit programme                               审计程序表，具体审计计划 )x5t']w`K  
audit report                                       审计报告 M:M"7>:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )B*D\9\Z  
audit report with a qualified opinion                 有保留意见的审计报告 WU$l@:Yo  
audit report with an adverse opinion                否定意见的审计报告 :MaP58dhh  
audit report with dual dates                      双重日期审计报告 )WNw0cV}J>  
audit reporting stage                                 审计报告阶段 Efp[K}Z^$  
audit responsibility                                   审计责任 l"zwH  
audit results                                      审计结果 l4bLN  
audit risk                                          审计风险 i2P:I A|@  
audit sampling                                          审计抽样 "%I<yUP]U  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 \X2
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audit summary                                         审计总结，审计小结 z{H=;"+rh  
audit team                                         审计小组 'vwu^u?  
audit test                                    审计测试 y g:&cIr,  
audit trail                                          审计轨迹 gWD46+A){  
audit work                                        审计工作 -bd'sv  
audit working paper                                 审计工作底稿 b^:frjaE3  
audited financial statement                        审计会计报表，已审计财务报表 v?Zo5uVoq  
Auditing Guidelines (the～)                      审计规范指南 "|Gr3sD  
auditing standards                             审计准则 3ncN)E/@  
audit-oriented working paper                          (审计)业务类工作底稿 XjXz#0nR  
authorisation                                     授权 &>f]  
authorisation of transaction                       交易的授权 "l 8YD&q  
availability                                         可获得性 #=V\WQb  
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balance                                      余额；差额；平衡 Hk
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balance sheet                                    资产负债表 }Y"vUl_I2  
bank                                                 银行 6bDizS}  
bank account                                    银行账户，银行户头 6
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bank statement                                 银行对账单 !$NQF/Ol  
barter transaction                              易货交易，以物换物交易 f"z;'  
basis of audit                                    审计依据 kGmz1S}2
 
basis of preparation                                (会计报表的)编制基础 ,!H`@K
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book of account                               账目，账簿 Q7#t#XM  
borrowing                                         借款，贷款，借债 ~ <36vsk  
branch                                              分支，分支机构，分店 '=0l{hv@  
brought forward                                (账户余额等的)承上年，承上期，承上页 8 =oUE$9  
budget                                              预算 L1#_  
building                                      建筑物；大楼 704_ehrlE  
business conditions                                  业务情况，经营情况 k4PXH  
business licence                               (企业等的)营业执照 _WR/]1R  
business relation                                业务关系 NTo[di\_  
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