[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 +hdD*}qauC  
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审计词汇英汉对照 fm2,Mx6  
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ability to continue as a going concern               持续经营能力 BXgAohg!  
acceptability                                     可接受性，可接受程度 ]PVPt,c  
acceptable level of detection risk                     检查风险的可接受水平 nenYP0  
acceptance of engagement                       接受委托 ~2xC.DF_N  
accepting the engagement for the first time              首次接受委托 *ayn<Vlh`^  
access to asset                                         对资产的接触 QF/A-[V
 
according to                                     根据，依据，依照 jRN*W2]V  
account balance                                账户余额 H!U\;ny  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 %lZ++?&^  
accounting advisory serve                        会计咨询服务 9tmYrhb$  
accounting firm                                 会计师事务所 |ubDudzp  
accounting information                      会计信息，会计资料 D$g|f[l  
accounting period                             会计期间 $"[1yQ<p  
accounting policies                                   会计政策 -|^}~yOx0=  
accounting professional bodies                 会计职业组织，会计职业团体 ;+]9KIa_Pq  
accounting records                                   会计记录 ,)mqd2)+"  
accounting responsibility                           会计责任 P 3uAS  
accounting service                             会计服务 =jvM$  
accounting standards                                会计准则 }IvJIr  
Accounting Standards for Business Enterprises       企业会计准则 j:D@X=|  
accounting system                             会计系统 wH1E7LY|R  
accounting treatment                                会计处理 xq_%|p}y  
accuracy                                    准确性，精确性 5T,Doxo  
additional audit procedures                      追加审计程序 %+oWW5
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addressee                                         收件人，收信人 ?(GMe>  
Administration of State-owned Assets  (the～)     国有资产管理局 g|*2O}<  
administrative laws and regulations                 行政法规 !=C4=xv  
adverse impact                                 不利影响，负面影响 X1U7$/t  
adverse opinion                                反对意见 6GCwc
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advisory group                                  咨询组，顾问组 v{Cts3?Br  
agency fee                                        代理费，代理费用 >E^?<}E~.  
aggregate                                          总计，合计为…… }J .f 5WaG  
alternation of document and record                 变造文件和记录 KNU/Kc#  
alternative audit procedures                      替代审计程序，备选审计程序 evf){XhT;n  
amend                                              修改，修订 9v)p0  
amortisation                                      摊销 .{D[!Dp#h  
analytical capacity                             分析能力 ?&Si P-G  
analytical procedures                               分析性程序 2<}^m/}  
annual financial statements                        年度会计报表，年度财务报表 T[M?:~  
appendix                                          附录，附表 r,=xI`XH  
applicable                                         适用的 ,>CFw-Nxu  
applicable laws and regulations                 适用的法规 }h< \qvCcU  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 ,Iq+v  
appropriate                                       适当的，合适的； quc?]rb  
征用，挪用 ~rEU83  
appropriate authorization                          适当的授权 TF 6_4t6  
appropriateness of audit evidence                    审计证据的适当性 x8%Q TTY  
approval                                    批准，核准 DG8]FhD^b  
assertion                                    (会计报表上的)认定；确认 &n|! '/H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %?+A.0]E  
asset                                                 资产，财产 [7B:{sH  
asset restructuring                             资产重组 X5U.8qI3  
assignment of duties                                 职责的划分 XOzPi*V**  
assistant                                     助理，助理人员 +]
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associated company                                 联属公司，联营公司 ghd~p@4  
association                                        联合，结合；协会，社团 N;tUrdg
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assumption                                       假设，假定 BDZB;DPb  
at a given date                                         在某一特定时日 e:{v.C0ez  
attestation                                         鉴证，公证 #C,M8~Q7  
attestation service                             鉴证服务 `Bx3grZ 7&  
audit adjustment                                审计调整 Z@&_ T3M  
audit areas                                        审计领域 'qQ 5K o  
audit conclusion                                审计结论 )c5M;/s  
audit effectiveness                             审计效果 %lz\w{  
audit efficiency                                  审计效率 v=nq P{  
audit engagement letter                      审计业务约定书 6NJ"ty9Bp  
audit evidence                                          审计证据 .6SdSB^M  
audit fee                                    审计费 4]nU%`Z1w  
audit files                                          审计档案 6FG h=~{3,  
audit findings                                     审计中发现的事项 +Y(cs&V*  
audit implementation stage                        审计实施阶段 kHd_q.  
audit mark                                        审计标识 <aa#OX  
audit materiality                                 审计重要性 /A\'_
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audit method                                     审计方法 o
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audit objective                                         审计目标，审计目的 Gm^@lWzG  
audit of financial statements                      会计报表审计，财务报表审计 =[(1u|H9  
audit opinion                                     审计意见 4IG=mG)  
audit period                                      被审计期间，被审计年度 S%uH*&`  
audit plan                                          审计计划 1"A1bK  
audit planning                                    编制审计计划，制定审计计划，审计计划 @i&LKr8  
audit planning stage                                  审计计划阶段 ;YNN)P%"  
audit procedure                                审计程序 3 1KMn  
audit programme                               审计程序表，具体审计计划 n[n0iz1-  
audit report                                       审计报告 ZgF
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 m9ts&b+TE  
audit report with a qualified opinion                 有保留意见的审计报告 ZH/^``[.  
audit report with an adverse opinion                否定意见的审计报告 "C.'_H!Ex  
audit report with dual dates                      双重日期审计报告 kt%9PGw
 
audit reporting stage                                 审计报告阶段 ?XL[[vyr  
audit responsibility                                   审计责任 Mcc774'*9  
audit results                                      审计结果 =$Sf]L
 
audit risk                                          审计风险 "RuJlp  
audit sampling                                          审计抽样 (G<"nnjK  
audit sampling techniques                         审计抽样方法，审计抽样技术 im9 B=D  
audit strategies                                  审计策略 cy7GiB2'  
audit summary                                         审计总结，审计小结 QKc3Q5)@j  
audit team                                         审计小组 X'.}#R1  
audit test                                    审计测试 pez*kU+9  
audit trail                                          审计轨迹 o,9E~Q'`{  
audit work                                        审计工作 u$[ '}z0:  
audit working paper                                 审计工作底稿 mm/U9hbp%  
audited financial statement                        审计会计报表，已审计财务报表 YNc%[S[u^1  
Auditing Guidelines (the～)                      审计规范指南 Bka\0+  
auditing standards                             审计准则 \D?6_ ,O  
audit-oriented working paper                          (审计)业务类工作底稿 r!V#@Md  
authorisation                                     授权 /ivt8Uiw  
authorisation of transaction                       交易的授权 ]8ua>1XS  
availability                                         可获得性 SEXe K
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balance                                      余额；差额；平衡 H )tYxW  
balance sheet                                    资产负债表 tf|/_Y2  
bank                                                 银行 dm,7OQ  
bank account                                    银行账户，银行户头 \:4W
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bank statement                                 银行对账单 Qc\JUm]  
barter transaction                              易货交易，以物换物交易 [%YA42_`LD  
basis of audit                                    审计依据 Un^QNd>  
basis of preparation                                (会计报表的)编制基础 H:#b(&qw2  
book of account                               账目，账簿 9H2^4D8  
borrowing                                         借款，贷款，借债 =#^%; 66z  
branch                                              分支，分支机构，分店 eJilSFp1  
brought forward                                (账户余额等的)承上年，承上期，承上页 .oH0yNFX  
budget                                              预算 Dk&cIZ43  
building                                      建筑物；大楼 G5ebb6[+  
business conditions                                  业务情况，经营情况 V;L^q?v !  
business licence                               (企业等的)营业执照 ~l}rYi>g%  
business relation                                业务关系 e{:P!r aM  
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