[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 F<$&G'% H  
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审计词汇英汉对照 Z]tz<YSkG  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度 zSu2B6YU}  
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 y.zW>Mfl  
accepting the engagement for the first time              首次接受委托 O%Mh g\#B  
access to asset                                         对资产的接触 <t8})
 
according to                                     根据，依据，依照 _/Hu'9432  
account balance                                账户余额 O'k"6sBb  
account for                                       对……进行会计处理，核算；解释 Fq8Z:;C8  
accounting                                        会计，会计学 {?8rvAjY  
accounting advisory serve                        会计咨询服务 FQ5# v{  
accounting firm                                 会计师事务所 \?j
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accounting information                      会计信息，会计资料 [lf[J&}X  
accounting period                             会计期间 Px<;-H `  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 kW"N~Xw)  
accounting records                                   会计记录 N67m=wRx  
accounting responsibility                           会计责任 D3]_AS&\  
accounting service                             会计服务 %n^]1R#  
accounting standards                                会计准则 OA_ %%A;o  
Accounting Standards for Business Enterprises       企业会计准则 J? C"be=  
accounting system                             会计系统 d/MMPge3  
accounting treatment                                会计处理 rB4]TQ`c  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 s^cHR1^  
addressee                                         收件人，收信人 {'/8{dS  
Administration of State-owned Assets  (the～)     国有资产管理局 ^Oo%`(D?  
administrative laws and regulations                 行政法规 r_QWt1K  
adverse impact                                 不利影响，负面影响 c5JxKU_  
adverse opinion                                反对意见 (UCWSA7oc  
advisory group                                  咨询组，顾问组 QgP UP
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agency fee                                        代理费，代理费用 2?&h{PA+  
aggregate                                          总计，合计为…… Yv>% 5`  
alternation of document and record                 变造文件和记录 Qk((H~I}  
alternative audit procedures                      替代审计程序，备选审计程序 7z}NI,R}1  
amend                                              修改，修订 8"+Kz  
amortisation                                      摊销 Ta_#Rg*!  
analytical capacity                             分析能力 5( 3tPbm{  
analytical procedures                               分析性程序 N*eZ4s'  
annual financial statements                        年度会计报表，年度财务报表 RJ`F2b sYN  
appendix                                          附录，附表 @>:r'Fmu-  
applicable                                         适用的 2gA6 $s7  
applicable laws and regulations                 适用的法规 ./u3z|q1  
application systems                                  应用系统 bYiaJ  
apply consistently                              一贯地执行，一贯地实施 zFlW\wc  
appropriate                                       适当的，合适的； yJ?6BLJi  
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appropriate authorization                          适当的授权 /)j:Y:5  
appropriateness of audit evidence                    审计证据的适当性 b^0=X!bg  
approval                                    批准，核准 BV|LRB}G  
assertion                                    (会计报表上的)认定；确认 GujmBb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6:H@=fEv  
asset                                                 资产，财产 XOU 9r(  
asset restructuring                             资产重组 Wh,p$|vL  
assignment of duties                                 职责的划分 H?PaN)_6-+  
assistant                                     助理，助理人员 W 5-=,t  
associated company                                 联属公司，联营公司 3{CXIS  
association                                        联合，结合；协会，社团 zpJQ7hym  
assumption                                       假设，假定 svN&~@l  
at a given date                                         在某一特定时日 up1kg>i%"  
attestation                                         鉴证，公证 WOh?/F[@u  
attestation service                             鉴证服务 *~cq (PFQ  
audit adjustment                                审计调整 rOX\rI%0+  
audit areas                                        审计领域 g/eE^o~;  
audit conclusion                                审计结论 A2..gs/  
audit effectiveness                             审计效果 !IcPO  
audit efficiency                                  审计效率 d-y 8c  
audit engagement letter                      审计业务约定书 >HyZ~M  
audit evidence                                          审计证据 u{J$]%C   
audit fee                                    审计费 b:2#3
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audit files                                          审计档案 v#TU7v?~  
audit findings                                     审计中发现的事项 `ml  
audit implementation stage                        审计实施阶段 #mFIZMTRd  
audit mark                                        审计标识 fC&hi6  
audit materiality                                 审计重要性 =XVw{\#9 b  
audit method                                     审计方法 H>X:#xOA_  
audit objective                                         审计目标，审计目的 vr"O9L w  
audit of financial statements                      会计报表审计，财务报表审计 N:_.z~>%  
audit opinion                                     审计意见 :>f}rq  
audit period                                      被审计期间，被审计年度 +87|gC7B  
audit plan                                          审计计划 Phr+L9Eog  
audit planning                                    编制审计计划，制定审计计划，审计计划 \(C6|-:GY  
audit planning stage                                  审计计划阶段 6o
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audit procedure                                审计程序 8MU+i%hd  
audit programme                               审计程序表，具体审计计划 #ozui-u>  
audit report                                       审计报告 ;?4EVZ#o  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  L xP%o  
audit report with a qualified opinion                 有保留意见的审计报告 7v't# =  
audit report with an adverse opinion                否定意见的审计报告 k..AP<hH  
audit report with dual dates                      双重日期审计报告 zc K`hS  
audit reporting stage                                 审计报告阶段 }]<0!q &xB  
audit responsibility                                   审计责任 9e BD)tnw  
audit results                                      审计结果 [>![V iX  
audit risk                                          审计风险 E6XD n`:  
audit sampling                                          审计抽样 3$G &~A{  
audit sampling techniques                         审计抽样方法，审计抽样技术 a`I \19p]  
audit strategies                                  审计策略 e>0gE`8A  
audit summary                                         审计总结，审计小结 TXdo,DPv7  
audit team                                         审计小组 ,+~8R"  
audit test                                    审计测试 52ExRG S  
audit trail                                          审计轨迹 F/V-@SF  
audit work                                        审计工作 s5h}MXIXw  
audit working paper                                 审计工作底稿 2ca#@??R  
audited financial statement                        审计会计报表，已审计财务报表 2DUY4Ti  
Auditing Guidelines (the～)                      审计规范指南 V_zU?}lZ^  
auditing standards                             审计准则 fYSH]!  
audit-oriented working paper                          (审计)业务类工作底稿 ZmI0|r}QbY  
authorisation                                     授权 $7"
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authorisation of transaction                       交易的授权 qF\w#nG  
availability                                         可获得性 rtNYX=P  
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balance                                      余额；差额；平衡 0CO@@`~4  
balance sheet                                    资产负债表 1J([*)  
bank                                                 银行 -U*J5Q  
bank account                                    银行账户，银行户头 fqjBor}  
bank statement                                 银行对账单 1oe,>\\  
barter transaction                              易货交易，以物换物交易 ZLP/&`>8  
basis of audit                                    审计依据 oR7[[H.4  
basis of preparation                                (会计报表的)编制基础 4O<sE@X  
book of account                               账目，账簿 IdqCk0lVD  
borrowing                                         借款，贷款，借债 zZ6m`]{B9?  
branch                                              分支，分支机构，分店 LTxP@pr  
brought forward                                (账户余额等的)承上年，承上期，承上页 {xx}xib3  
budget                                              预算 EQN)y27poW  
building                                      建筑物；大楼 'Lq+ONX5  
business conditions                                  业务情况，经营情况 kDol1v`  
business licence                               (企业等的)营业执照 nrHC;R.nE  
business relation                                业务关系 Unvl~lm6  
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