[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 OnQdq^UB  
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审计词汇英汉对照 Z}$TKO*u  
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ability to continue as a going concern               持续经营能力 .o) `m9/  
acceptability                                     可接受性，可接受程度 lXcx@
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acceptable level of detection risk                     检查风险的可接受水平 lpz2  m\  
acceptance of engagement                       接受委托 'Ut7{rZ5  
accepting the engagement for the first time              首次接受委托 KQB
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access to asset                                         对资产的接触 "g$IP9?U  
according to                                     根据，依据，依照 +
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account balance                                账户余额 phM>.y_  
account for                                       对……进行会计处理，核算；解释 CrwwU7qKL  
accounting                                        会计，会计学 BNL;Biyt7  
accounting advisory serve                        会计咨询服务 E?_Z`*h  
accounting firm                                 会计师事务所 /!c${W!sY  
accounting information                      会计信息，会计资料 X5j1`t ,  
accounting period                             会计期间 8F._9U-EN  
accounting policies                                   会计政策 4$P0:  
accounting professional bodies                 会计职业组织，会计职业团体 oYukLr  
accounting records                                   会计记录 @Y1s$,=xB  
accounting responsibility                           会计责任 8F'x=lIO  
accounting service                             会计服务 yu;P +G  
accounting standards                                会计准则 iof-7{+3_  
Accounting Standards for Business Enterprises       企业会计准则 8ji_#og  
accounting system                             会计系统 ~]QHk?[wc  
accounting treatment                                会计处理 %}%Qc6.H  
accuracy                                    准确性，精确性 j KoG7HH  
additional audit procedures                      追加审计程序 rx]  @A  
addressee                                         收件人，收信人 -3Hy*1A.  
Administration of State-owned Assets  (the～)     国有资产管理局 _H5o'>=  
administrative laws and regulations                 行政法规 Za1QC;7  
adverse impact                                 不利影响，负面影响 "1%5,  
adverse opinion                                反对意见 p,eTY[k?  
advisory group                                  咨询组，顾问组 g*_cPU0~m  
agency fee                                        代理费，代理费用 m6w].-D8  
aggregate                                          总计，合计为…… ;C2K~8,  
alternation of document and record                 变造文件和记录 zx)z/
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alternative audit procedures                      替代审计程序，备选审计程序 zzX_q(:S  
amend                                              修改，修订 !qWH`[:  
amortisation                                      摊销 iv4H#rJ  
analytical capacity                             分析能力 c-(UhN3WG  
analytical procedures                               分析性程序 4rLL[??  
annual financial statements                        年度会计报表，年度财务报表 P
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appendix                                          附录，附表 / G7vwC  
applicable                                         适用的 s+<Yg
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applicable laws and regulations                 适用的法规 Z'.AAOG  
application systems                                  应用系统 "$YJX1u3  
apply consistently                              一贯地执行，一贯地实施 9po3m]|zy  
appropriate                                       适当的，合适的； TA4!$7b$  
征用，挪用 /w}u3|L$  
appropriate authorization                          适当的授权 _sTROd)Vh  
appropriateness of audit evidence                    审计证据的适当性 bcE._9@@  
approval                                    批准，核准 .oe X"6K  
assertion                                    (会计报表上的)认定；确认 ;EP :
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 l4uMG]m  
asset                                                 资产，财产 pC@{DW;V6R  
asset restructuring                             资产重组 ?gt l)q  
assignment of duties                                 职责的划分 *^VRGfpb
 
assistant                                     助理，助理人员 #Up86(Z  
associated company                                 联属公司，联营公司 
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association                                        联合，结合；协会，社团 ddJe=PUb  
assumption                                       假设，假定 kY-N>E:  
at a given date                                         在某一特定时日 SC)g^E#  
attestation                                         鉴证，公证 huh6t !  
attestation service                             鉴证服务 ,)Znb=  
audit adjustment                                审计调整 1cpiHZa  
audit areas                                        审计领域 %[ Z
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audit conclusion                                审计结论 Ws|j#X<  
audit effectiveness                             审计效果 Nh_Mz;ITuu  
audit efficiency                                  审计效率 BHU6t<G  
audit engagement letter                      审计业务约定书 7o#I
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audit evidence                                          审计证据 Pg
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audit fee                                    审计费 Lr~=^{  
audit files                                          审计档案 a%/9v"}  
audit findings                                     审计中发现的事项 q_MG?re  
audit implementation stage                        审计实施阶段 -"'j7t:  
audit mark                                        审计标识 w"-Lc4t+  
audit materiality                                 审计重要性 |EX(8y  
audit method                                     审计方法 >4TaP*_  
audit objective                                         审计目标，审计目的 i:Y^{\Z?V  
audit of financial statements                      会计报表审计，财务报表审计 .6+Z^,3  
audit opinion                                     审计意见 dMv=gdY  
audit period                                      被审计期间，被审计年度 \/zq7j  
audit plan                                          审计计划 (MxQ+D\  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,St #Vla  
audit planning stage                                  审计计划阶段 R{
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audit procedure                                审计程序 R;uvkg[o  
audit programme                               审计程序表，具体审计计划 >UiYL}'br6  
audit report                                       审计报告 YNKHN2E8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 n|9-KTe7|*  
audit report with a qualified opinion                 有保留意见的审计报告 X86O lP)eX  
audit report with an adverse opinion                否定意见的审计报告 N8F~8lTi  
audit report with dual dates                      双重日期审计报告 1ySk;;3  
audit reporting stage                                 审计报告阶段 `yrB->|vG  
audit responsibility                                   审计责任 qr"3y  
audit results                                      审计结果 D#cyOrzy  
audit risk                                          审计风险 /Kql>$I  
audit sampling                                          审计抽样 vW
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audit sampling techniques                         审计抽样方法，审计抽样技术 G|!Tj X7s  
audit strategies                                  审计策略 . qO@Q=  
audit summary                                         审计总结，审计小结 \XCe22x]  
audit team                                         审计小组 c|e~BQdRw  
audit test                                    审计测试 n'n/Tu   
audit trail                                          审计轨迹 !Xf5e*1IS  
audit work                                        审计工作 4&<oFW\r  
audit working paper                                 审计工作底稿 .o(fe\KHf  
audited financial statement                        审计会计报表，已审计财务报表 Gp?a(-K5  
Auditing Guidelines (the～)                      审计规范指南 }~e8e 
 
auditing standards                             审计准则 _S<3\%(0  
audit-oriented working paper                          (审计)业务类工作底稿 #A1%gIw<v2  
authorisation                                     授权 QwW&\h[8?  
authorisation of transaction                       交易的授权 ^oBtfN>4  
availability                                         可获得性 N., X<G.H  
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balance                                      余额；差额；平衡 FtP0krO(  
balance sheet                                    资产负债表 D=j-!{zB  
bank                                                 银行 x nsLf?>]  
bank account                                    银行账户，银行户头 dk[!V1x4\  
bank statement                                 银行对账单 4Tb #fH%  
barter transaction                              易货交易，以物换物交易 2VmNZ{<  
basis of audit                                    审计依据 -`*a'p-=  
basis of preparation                                (会计报表的)编制基础 a!6{:8Zi0  
book of account                               账目，账簿 7Wf/$vRab  
borrowing                                         借款，贷款，借债 !JHL\M>
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branch                                              分支，分支机构，分店 <=zQ NBtx  
brought forward                                (账户余额等的)承上年，承上期，承上页 =upeRY@u5  
budget                                              预算 k9sh @ENy  
building                                      建筑物；大楼 \=VtHu92=  
business conditions                                  业务情况，经营情况 c69C  
business licence                               (企业等的)营业执照 "jeb%k   
business relation                                业务关系 :3v}kLO7|  
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