[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 dP_QkO  
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审计词汇英汉对照 c  qCNk  
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ability to continue as a going concern               持续经营能力 &D M3/^70  
acceptability                                     可接受性，可接受程度 gGvL6Fu  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 Ld*Ds!*'/  
accepting the engagement for the first time              首次接受委托 S|tA%2z  
access to asset                                         对资产的接触 A^,ul>!  
according to                                     根据，依据，依照 3g!Z[SZ  
account balance                                账户余额 8(4!x$,Z5  
account for                                       对……进行会计处理，核算；解释 RL4|!Hz
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accounting                                        会计，会计学 Z0Sqw  
accounting advisory serve                        会计咨询服务 lVT*Ev{&.  
accounting firm                                 会计师事务所 )q_,V"  
accounting information                      会计信息，会计资料 &6CDIxH{  
accounting period                             会计期间 acS~%^"<_  
accounting policies                                   会计政策 u W,J5!  
accounting professional bodies                 会计职业组织，会计职业团体 |.Vgk8oTl  
accounting records                                   会计记录 _DSDY$Ec  
accounting responsibility                           会计责任 LA
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accounting service                             会计服务 % T
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accounting standards                                会计准则 ;U4O`pZ  
Accounting Standards for Business Enterprises       企业会计准则 EwzcB\m  
accounting system                             会计系统 i}8OaX3x  
accounting treatment                                会计处理 ,M`1 k  
accuracy                                    准确性，精确性 h<?Px"& J  
additional audit procedures                      追加审计程序 t8RtJ2;  
addressee                                         收件人，收信人 \"ogQnmz  
Administration of State-owned Assets  (the～)     国有资产管理局 OSO
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administrative laws and regulations                 行政法规 DtBvfYO8)>  
adverse impact                                 不利影响，负面影响 ).jQ+XE'>  
adverse opinion                                反对意见 VvIUAn  
advisory group                                  咨询组，顾问组 Ec<33i]h*p  
agency fee                                        代理费，代理费用 |e#W;q$v  
aggregate                                          总计，合计为…… &V+_b$  
alternation of document and record                 变造文件和记录 FFZ?-sE  
alternative audit procedures                      替代审计程序，备选审计程序 Caj H;K\  
amend                                              修改，修订 tb?TPd-OY  
amortisation                                      摊销 ?wk T=mv  
analytical capacity                             分析能力 %m6qL  
analytical procedures                               分析性程序 C1f$^
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annual financial statements                        年度会计报表，年度财务报表 |s/Kb]t  
appendix                                          附录，附表 uzQj+Po  
applicable                                         适用的 U:~]>B $  
applicable laws and regulations                 适用的法规 6k@F?qHS  
application systems                                  应用系统 ,1 H|{<  
apply consistently                              一贯地执行，一贯地实施 rYt|[Pk  
appropriate                                       适当的，合适的； _}47U7s8  
征用，挪用 $'CS/U`E}  
appropriate authorization                          适当的授权 IY.M#Q]  
appropriateness of audit evidence                    审计证据的适当性 }0<2n~3P  
approval                                    批准，核准 DW,ERQ^  
assertion                                    (会计报表上的)认定；确认 F\&wFA'J  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7@ONCG  
asset                                                 资产，财产 y`m0/SOT  
asset restructuring                             资产重组 L:_{bE|TY  
assignment of duties                                 职责的划分 Fp?M@  
assistant                                     助理，助理人员 E2}X[EoBF  
associated company                                 联属公司，联营公司 W"s/8;  
association                                        联合，结合；协会，社团 t|V5[
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assumption                                       假设，假定 e%:vLE 9  
at a given date                                         在某一特定时日 p/0dtnXa(  
attestation                                         鉴证，公证 Tr>_R%bK  
attestation service                             鉴证服务 < `;Mf>V  
audit adjustment                                审计调整 Zt41fPQ  
audit areas                                        审计领域 3BK 8{/  
audit conclusion                                审计结论 m==DBh  
audit effectiveness                             审计效果 SD~4CtlfI  
audit efficiency                                  审计效率 i,~(_|-r  
audit engagement letter                      审计业务约定书 U7U&^ s6`  
audit evidence                                          审计证据 <J~6Q  
audit fee                                    审计费 4#W$5_Ny  
audit files                                          审计档案 3s]o~I2x  
audit findings                                     审计中发现的事项 (ZF~   
audit implementation stage                        审计实施阶段 t^Bs3;E^  
audit mark                                        审计标识 H;a) `R3  
audit materiality                                 审计重要性 }t(5n$go6  
audit method                                     审计方法 C+!=C{@7di  
audit objective                                         审计目标，审计目的 yo_zc<  
audit of financial statements                      会计报表审计，财务报表审计 IV1O/lGp
 
audit opinion                                     审计意见 )RFY2}  
audit period                                      被审计期间，被审计年度 d$\n@}8eZp  
audit plan                                          审计计划 x/]G"?Uix  
audit planning                                    编制审计计划，制定审计计划，审计计划 KJ&I4CU]^  
audit planning stage                                  审计计划阶段 Z
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audit procedure                                审计程序 WUYU\J&q3  
audit programme                               审计程序表，具体审计计划 pdN8hJ  
audit report                                       审计报告 !+Cc^{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 k=d_{2 ~  
audit report with a qualified opinion                 有保留意见的审计报告 6Yva4Lv  
audit report with an adverse opinion                否定意见的审计报告 J7WNgl% u  
audit report with dual dates                      双重日期审计报告 .+8#&Uy  
audit reporting stage                                 审计报告阶段 3`3my=  
audit responsibility                                   审计责任 Su@V
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audit results                                      审计结果 OJydt;a  
audit risk                                          审计风险 0ZD)(ps|  
audit sampling                                          审计抽样 FN26f*/  
audit sampling techniques                         审计抽样方法，审计抽样技术 Sh5m+>7K  
audit strategies                                  审计策略 Mf5*Wjz.Mc  
audit summary                                         审计总结，审计小结 2b\h@VJt  
audit team                                         审计小组 oKkDG|IE  
audit test                                    审计测试 @~=d4Wj6  
audit trail                                          审计轨迹 x^`P[>  
audit work                                        审计工作 T|$tQgY^  
audit working paper                                 审计工作底稿 Ug#B ( }/  
audited financial statement                        审计会计报表，已审计财务报表 asvM/9  
Auditing Guidelines (the～)                      审计规范指南 phA{jJy?  
auditing standards                             审计准则 SdI>  
audit-oriented working paper                          (审计)业务类工作底稿 iqX%pR~Yo  
authorisation                                     授权 H2g#'SK@  
authorisation of transaction                       交易的授权 >;M STHeW  
availability                                         可获得性 Cvt/ot-J?  
B Y!c7P,cZ+3  
balance                                      余额；差额；平衡 c.-dwz  
balance sheet                                    资产负债表 z6qx9x|Ij  
bank                                                 银行 ^8ilUu  
bank account                                    银行账户，银行户头 =`
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bank statement                                 银行对账单 [BKTZQ@G@  
barter transaction                              易货交易，以物换物交易 s}gdi  
basis of audit                                    审计依据 *g'%5i1ed  
basis of preparation                                (会计报表的)编制基础 MnY}U",   
book of account                               账目，账簿 Y,4?>:39J  
borrowing                                         借款，贷款，借债 /sB,)>X  
branch                                              分支，分支机构，分店 @v6{U?  
brought forward                                (账户余额等的)承上年，承上期，承上页 }*P;kV  
budget                                              预算 PEtr8J$uB  
building                                      建筑物；大楼 -q-BP}r3  
business conditions                                  业务情况，经营情况 :Ef$[_S>  
business licence                               (企业等的)营业执照 L?(1 [jB4G  
business relation                                业务关系 [--] ?Dr  
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