[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 X"QIH|qx-  
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审计词汇英汉对照 UUb n7&  
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ability to continue as a going concern               持续经营能力 E({+2}=1  
acceptability                                     可接受性，可接受程度 e1Kxqw7  
acceptable level of detection risk                     检查风险的可接受水平 .XPcH(q  
acceptance of engagement                       接受委托 huh-S ,M  
accepting the engagement for the first time              首次接受委托 :|hFpLt  
access to asset                                         对资产的接触 RiHOX&-7  
according to                                     根据，依据，依照 ^`b&fbv  
account balance                                账户余额 xs
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account for                                       对……进行会计处理，核算；解释 hjCFN1 #Sa  
accounting                                        会计，会计学 HSq.0vYl6  
accounting advisory serve                        会计咨询服务 8#%Sq=/+M  
accounting firm                                 会计师事务所 ]3.Un
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accounting information                      会计信息，会计资料 QmQsNcF~z  
accounting period                             会计期间 3w&fN3 1  
accounting policies                                   会计政策 =+um:*a.  
accounting professional bodies                 会计职业组织，会计职业团体  ?39B(T  
accounting records                                   会计记录 qyXx`'e  
accounting responsibility                           会计责任 $* )??uU  
accounting service                             会计服务 ^X2U A{  
accounting standards                                会计准则 QuuR_Ao?c'  
Accounting Standards for Business Enterprises       企业会计准则 Qd~M;L O"i  
accounting system                             会计系统 nya-Io.  
accounting treatment                                会计处理 o m3$=  
accuracy                                    准确性，精确性 % :?_N  
additional audit procedures                      追加审计程序 D&1*,`  
addressee                                         收件人，收信人 B<.XowT'  
Administration of State-owned Assets  (the～)     国有资产管理局 ]8,:E ]`O  
administrative laws and regulations                 行政法规 NOOP_:(7H  
adverse impact                                 不利影响，负面影响 "=~P&Mi_  
adverse opinion                                反对意见 Q_}i8p'  
advisory group                                  咨询组，顾问组 ?O1:-vpZ  
agency fee                                        代理费，代理费用 x+~IXi>Ig  
aggregate                                          总计，合计为…… k~|nU  
alternation of document and record                 变造文件和记录 oicett=5  
alternative audit procedures                      替代审计程序，备选审计程序 {0(:7IY,  
amend                                              修改，修订 ~50b$];y  
amortisation                                      摊销 e|wH5(V  
analytical capacity                             分析能力 8?qEv,W  
analytical procedures                               分析性程序 .H1kl)~V  
annual financial statements                        年度会计报表，年度财务报表 + -e8MvP  
appendix                                          附录，附表 ]7WBoC8  
applicable                                         适用的 <pd6,
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applicable laws and regulations                 适用的法规 q|
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application systems                                  应用系统 nquKeH   
apply consistently                              一贯地执行，一贯地实施 (W~jr-O^  
appropriate                                       适当的，合适的； @\gTi;u/x  
征用，挪用 1](5wK-Z  
appropriate authorization                          适当的授权 Y.$InQ gL  
appropriateness of audit evidence                    审计证据的适当性 ,#^<0u+zrF  
approval                                    批准，核准 W":is"  
assertion                                    (会计报表上的)认定；确认 U^_'e_)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p'afCX@J  
asset                                                 资产，财产 (]'Q!MjGa  
asset restructuring                             资产重组 KMz\h2X  
assignment of duties                                 职责的划分 bH7[6#
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assistant                                     助理，助理人员 ?f+w:FO  
associated company                                 联属公司，联营公司 x}TDb0V  
association                                        联合，结合；协会，社团 uM0!,~&9|  
assumption                                       假设，假定 sPNX)  
at a given date                                         在某一特定时日 %gd=d0vm  
attestation                                         鉴证，公证 NN5V|# P}  
attestation service                             鉴证服务 <YbO O {  
audit adjustment                                审计调整 Hfer\+RX  
audit areas                                        审计领域 yI9~LTlA3  
audit conclusion                                审计结论 ]pLQ;7f7D  
audit effectiveness                             审计效果 Z<a6U 3  
audit efficiency                                  审计效率 & -  
audit engagement letter                      审计业务约定书 1E Lzzn  
audit evidence                                          审计证据 Kb0O auW  
audit fee                                    审计费 sg12C  
audit files                                          审计档案 a/+ts bw  
audit findings                                     审计中发现的事项 8F0+\40  
audit implementation stage                        审计实施阶段 qF6
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audit mark                                        审计标识 +3e(psdg  
audit materiality                                 审计重要性 HMNjQ 1
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audit method                                     审计方法
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audit objective                                         审计目标，审计目的 'l\V{0;mp  
audit of financial statements                      会计报表审计，财务报表审计 <[xxCW(2  
audit opinion                                     审计意见 *iF>}yhe  
audit period                                      被审计期间，被审计年度 uF>I0J#z?  
audit plan                                          审计计划 (]0$^!YK  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^DHFP-G?e  
audit planning stage                                  审计计划阶段 9bjjo;A  
audit procedure                                审计程序 JJ56d)37.  
audit programme                               审计程序表，具体审计计划 BQf}S +  
audit report                                       审计报告 )rD] y2^<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 CogLo&.  
audit report with a qualified opinion                 有保留意见的审计报告 ,_`\c7@  
audit report with an adverse opinion                否定意见的审计报告 I/9ZUxQCyG  
audit report with dual dates                      双重日期审计报告 1?HUXN#,  
audit reporting stage                                 审计报告阶段 u;DF$   
audit responsibility                                   审计责任 iR4CY-  
audit results                                      审计结果 zdn e2  
audit risk                                          审计风险 b@N|sXt&C  
audit sampling                                          审计抽样 , j,[4^  
audit sampling techniques                         审计抽样方法，审计抽样技术 v%> ?~`Y  
audit strategies                                  审计策略 T4T_32`XR  
audit summary                                         审计总结，审计小结 H;,cUb  
audit team                                         审计小组 H;s0
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audit test                                    审计测试 g'Ft5fQ"o/  
audit trail                                          审计轨迹 DVD}  
audit work                                        审计工作 n4)G g~PE  
audit working paper                                 审计工作底稿 E?&
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audited financial statement                        审计会计报表，已审计财务报表 1oo'\
 
Auditing Guidelines (the～)                      审计规范指南  qB@]$  
auditing standards                             审计准则 H's67E/>*  
audit-oriented working paper                          (审计)业务类工作底稿 }"fP,:n"KN  
authorisation                                     授权 ksY^w+>(!  
authorisation of transaction                       交易的授权 {AIP\  
availability                                         可获得性 _h_;nS.Y  
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balance                                      余额；差额；平衡 E?z 3&C  
balance sheet                                    资产负债表 [?W3XUJ,Y  
bank                                                 银行
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bank account                                    银行账户，银行户头 xpFu$2T6P.  
bank statement                                 银行对账单 -'{ioHt&X/  
barter transaction                              易货交易，以物换物交易 *%ZfE,bu8<  
basis of audit                                    审计依据 8NeP7.U<w  
basis of preparation                                (会计报表的)编制基础 ci
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book of account                               账目，账簿 {exF"ap  
borrowing                                         借款，贷款，借债 WKBPqfC  
branch                                              分支，分支机构，分店 J~ v<Z/gm  
brought forward                                (账户余额等的)承上年，承上期，承上页 -+|0LXo  
budget                                              预算 60~{sk~E  
building                                      建筑物；大楼 7r"!&P*,  
business conditions                                  业务情况，经营情况 0Qw? .#[9  
business licence                               (企业等的)营业执照 ~n]:f7?I  
business relation                                业务关系 VjYfnvE  
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