[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 :cIu?7A  
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审计词汇英汉对照 U<#$w{d:  
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ability to continue as a going concern               持续经营能力 +sV#Z,  
acceptability                                     可接受性，可接受程度 il 8A&`%  
acceptable level of detection risk                     检查风险的可接受水平 x|P<F2L  
acceptance of engagement                       接受委托 !c3Qcva  
accepting the engagement for the first time              首次接受委托 LL6ON }
 
access to asset                                         对资产的接触 6ba2^3GH  
according to                                     根据，依据，依照
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account balance                                账户余额 g%KGF)+H  
account for                                       对……进行会计处理，核算；解释 q|de*~@-P  
accounting                                        会计，会计学 OdtbVF~  
accounting advisory serve                        会计咨询服务 }-k_?2"A  
accounting firm                                 会计师事务所 t(LlWd  
accounting information                      会计信息，会计资料 Al;%u0]5  
accounting period                             会计期间 &eLQ;<qO*|  
accounting policies                                   会计政策 U
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accounting professional bodies                 会计职业组织，会计职业团体 3tx0y
 
accounting records                                   会计记录 Z:r$;`K/  
accounting responsibility                           会计责任
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accounting service                             会计服务 DT1i2!  
accounting standards                                会计准则 h|Teh-@A5  
Accounting Standards for Business Enterprises       企业会计准则 1GyAQHx,  
accounting system                             会计系统 8z3I~yL_`+  
accounting treatment                                会计处理 )U3 H15  
accuracy                                    准确性，精确性 /I`!iK  
additional audit procedures                      追加审计程序 Z n"TG/:  
addressee                                         收件人，收信人 T5X'D(\|  
Administration of State-owned Assets  (the～)     国有资产管理局 0|*UeM  
administrative laws and regulations                 行政法规 6>P  
adverse impact                                 不利影响，负面影响 `eA&C4oFOO  
adverse opinion                                反对意见 0YTtA]|`4  
advisory group                                  咨询组，顾问组 ;^*+:e  
agency fee                                        代理费，代理费用 Ra15d^  
aggregate                                          总计，合计为…… :p*ojl|  
alternation of document and record                 变造文件和记录 #E~WVTOw  
alternative audit procedures                      替代审计程序，备选审计程序 C$Hl`>?$  
amend                                              修改，修订 .,BD DPFB  
amortisation                                      摊销 Xk$l-Zfse  
analytical capacity                             分析能力 (tz_D7c$F  
analytical procedures                               分析性程序 WP#_qqO  
annual financial statements                        年度会计报表，年度财务报表 bl!f5ROS(  
appendix                                          附录，附表 :w&)XI34  
applicable                                         适用的 o )}<  
applicable laws and regulations                 适用的法规 9^[5!SMzCj  
application systems                                  应用系统 X?k V1  
apply consistently                              一贯地执行，一贯地实施 OKLggim{  
appropriate                                       适当的，合适的； ky lr
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appropriate authorization                          适当的授权 \Z7([Gh  
appropriateness of audit evidence                    审计证据的适当性 cM7k){  
approval                                    批准，核准 O+UV\  
assertion                                    (会计报表上的)认定；确认 ,VcDvZ7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VTgbJ{?  
asset                                                 资产，财产 KE)D =P  
asset restructuring                             资产重组 PU/Br;2A  
assignment of duties                                 职责的划分 fG[3%e  
assistant                                     助理，助理人员 [C~)&2wh>  
associated company                                 联属公司，联营公司 *~lg U4  
association                                        联合，结合；协会，社团 Ns(L1'9=  
assumption                                       假设，假定 N@du.d:  
at a given date                                         在某一特定时日 p9] 7g%  
attestation                                         鉴证，公证 ?M{6U[?  
attestation service                             鉴证服务 -GkK[KC H  
audit adjustment                                审计调整 RNrYT|  
audit areas                                        审计领域 E(4lu%  
audit conclusion                                审计结论 Z!=Pc$?  
audit effectiveness                             审计效果 ;h(;(  
audit efficiency                                  审计效率 Hpo?|;3D5  
audit engagement letter                      审计业务约定书 :,z3:PL  
audit evidence                                          审计证据 EwBN+v;)  
audit fee                                    审计费 w)y9!li  
audit files                                          审计档案 #* /W!UOu  
audit findings                                     审计中发现的事项 r/$)c_x`  
audit implementation stage                        审计实施阶段 rjf=qh5s  
audit mark                                        审计标识 UE$[;Zg  
audit materiality                                 审计重要性 'V9aB
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audit method                                     审计方法 j
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audit objective                                         审计目标，审计目的 5\kZgX
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audit of financial statements                      会计报表审计，财务报表审计 P+%)0*W  
audit opinion                                     审计意见 Z6/~2S@  
audit period                                      被审计期间，被审计年度 `zOAltfd  
audit plan                                          审计计划 P)j9\ muc  
audit planning                                    编制审计计划，制定审计计划，审计计划 JW.&uV1Z  
audit planning stage                                  审计计划阶段 !DUg"o3G>  
audit procedure                                审计程序 Jc#)T;#6  
audit programme                               审计程序表，具体审计计划 D>#v 6XI  
audit report                                       审计报告 !m:PBl5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gwB>oi*OE  
audit report with a qualified opinion                 有保留意见的审计报告 W;}u 2GH  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 ?;#3U5$v  
audit reporting stage                                 审计报告阶段 {F9Qy0.*u  
audit responsibility                                   审计责任 A%8`zR  
audit results                                      审计结果 OVo  
audit risk                                          审计风险 wj5s5dH  
audit sampling                                          审计抽样 +FKP5L
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audit sampling techniques                         审计抽样方法，审计抽样技术 JO6vzoS3  
audit strategies                                  审计策略 Gv nclnG  
audit summary                                         审计总结，审计小结 Oi&w_ Z0  
audit team                                         审计小组 |iJZC  
audit test                                    审计测试 HNUR6H&Fta  
audit trail                                          审计轨迹 *]| JX&  
audit work                                        审计工作 714nUA872  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 >W]"a3E  
Auditing Guidelines (the～)                      审计规范指南 d*:qFq_  
auditing standards                             审计准则 1~ u\]Zi=D  
audit-oriented working paper                          (审计)业务类工作底稿 w58 QX/XG  
authorisation                                     授权 whZ],R*u  
authorisation of transaction                       交易的授权
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availability                                         可获得性 G]DN!7]@g  
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balance                                      余额；差额；平衡 1Kf t?g  
balance sheet                                    资产负债表 LuQ M$/i  
bank                                                 银行 PL_wa(}y]D  
bank account                                    银行账户，银行户头 8jGoU9  
bank statement                                 银行对账单 \R6T"U  
barter transaction                              易货交易，以物换物交易 im[gbac  
basis of audit                                    审计依据 5* z
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basis of preparation                                (会计报表的)编制基础 9@*>$6  
book of account                               账目，账簿 Wq&c,H  
borrowing                                         借款，贷款，借债 {Qmb!`F  
branch                                              分支，分支机构，分店 ZO6bG$y64  
brought forward                                (账户余额等的)承上年，承上期，承上页 Kf<_A{s  
budget                                              预算 y]r~v  
building                                      建筑物；大楼 @!NHeH=pR  
business conditions                                  业务情况，经营情况 fTtSx_}3H  
business licence                               (企业等的)营业执照 MCpK^7]k  
business relation                                业务关系 _7HJ'  
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