[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 A:-r2;xB  
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审计词汇英汉对照 S"wn0B$"  
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ability to continue as a going concern               持续经营能力 +>uiI
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acceptability                                     可接受性，可接受程度 vm y?8E6+  
acceptable level of detection risk                     检查风险的可接受水平 CMI V"-  
acceptance of engagement                       接受委托 ?=\&O=_ln  
accepting the engagement for the first time              首次接受委托 wxx3']:  
access to asset                                         对资产的接触 [~[)C]-=  
according to                                     根据，依据，依照 f,_EPh>  
account balance                                账户余额 '!wI8f  
account for                                       对……进行会计处理，核算；解释 2[8C?7_K0?  
accounting                                        会计，会计学 XzBnj7E  
accounting advisory serve                        会计咨询服务 l9eCsVQ~V  
accounting firm                                 会计师事务所 "7&DuF$s)  
accounting information                      会计信息，会计资料 d@?++z  
accounting period                             会计期间 [_pw|BGp  
accounting policies                                   会计政策 -~'{WSJ  
accounting professional bodies                 会计职业组织，会计职业团体 !iO%?nW;  
accounting records                                   会计记录 %Ct^{k~1  
accounting responsibility                           会计责任 (-:lO{@FsC  
accounting service                             会计服务 I\DH  
accounting standards                                会计准则 qP}187Q
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Accounting Standards for Business Enterprises       企业会计准则 RrG5`2  
accounting system                             会计系统 \(db1zmS~  
accounting treatment                                会计处理 E9"P~ nz  
accuracy                                    准确性，精确性 ?"o7x[  
additional audit procedures                      追加审计程序 % >\v6ea  
addressee                                         收件人，收信人 WX9ABh&5  
Administration of State-owned Assets  (the～)     国有资产管理局 =>kE`"{!  
administrative laws and regulations                 行政法规 &# ?2zbZ  
adverse impact                                 不利影响，负面影响 $xK2M  
adverse opinion                                反对意见 aGR!T{`  
advisory group                                  咨询组，顾问组 KT>eE  
agency fee                                        代理费，代理费用 %]m/fo4b  
aggregate                                          总计，合计为…… XJ3 p<  
alternation of document and record                 变造文件和记录 dN%
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alternative audit procedures                      替代审计程序，备选审计程序 ,L.*95,  
amend                                              修改，修订 'kC,pN{->  
amortisation                                      摊销 S1Nwm?z  
analytical capacity                             分析能力 !d)Vr5x  
analytical procedures                               分析性程序 y_7lSo8<  
annual financial statements                        年度会计报表，年度财务报表 !G8=S'~~  
appendix                                          附录，附表 lzE{e6  
applicable                                         适用的 s)L\D$;+O  
applicable laws and regulations                 适用的法规 vo]!IY  
application systems                                  应用系统 u3B[1Ae:K  
apply consistently                              一贯地执行，一贯地实施  `u't  
appropriate                                       适当的，合适的； +'ZJ]  
征用，挪用 RZgklEU  
appropriate authorization                          适当的授权 @X?7a]+;8  
appropriateness of audit evidence                    审计证据的适当性 E0s|eA&  
approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 XB.xIApmy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 r
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asset                                                 资产，财产
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asset restructuring                             资产重组 &&daQg4Ha  
assignment of duties                                 职责的划分 3tjF4C>h|  
assistant                                     助理，助理人员 @BfJb[A#  
associated company                                 联属公司，联营公司 .S{FEV  
association                                        联合，结合；协会，社团 w!j'k|b>  
assumption                                       假设，假定 ieL7jN,'m  
at a given date                                         在某一特定时日 XsXO S8  
attestation                                         鉴证，公证 0|J]EsPxu  
attestation service                             鉴证服务 $5]}]  
audit adjustment                                审计调整 X>la!}sV  
audit areas                                        审计领域 :Rftn6!  
audit conclusion                                审计结论 H:k?#7D(  
audit effectiveness                             审计效果 i!a.6Gq  
audit efficiency                                  审计效率 3i;sB
 
audit engagement letter                      审计业务约定书 x@)G@'vV|  
audit evidence                                          审计证据 sP'U9l  
audit fee                                    审计费 zJ $&`=  
audit files                                          审计档案 HVHd@#pDZ  
audit findings                                     审计中发现的事项 P2!+Z
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audit implementation stage                        审计实施阶段 ;}dvc7  
audit mark                                        审计标识 x<'<E@jpU;  
audit materiality                                 审计重要性 )z^NJ'v4(  
audit method                                     审计方法 v:1DNR4  
audit objective                                         审计目标，审计目的 hE;|VSdo  
audit of financial statements                      会计报表审计，财务报表审计 BI|TM2oa  
audit opinion                                     审计意见 :u9OD` D  
audit period                                      被审计期间，被审计年度 euyd(y$'k  
audit plan                                          审计计划 * @=ZzL  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]i:_^z)R  
audit planning stage                                  审计计划阶段 1VR|z  
audit procedure                                审计程序 T\wfYuc&X  
audit programme                               审计程序表，具体审计计划 )4e8LO  
audit report                                       审计报告 {6tj$&\)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }WV}in0
 
audit report with a qualified opinion                 有保留意见的审计报告 T!ww3d  
audit report with an adverse opinion                否定意见的审计报告 }ip3dm  
audit report with dual dates                      双重日期审计报告 YW2h#PV6_  
audit reporting stage                                 审计报告阶段 UasU/Q <  
audit responsibility                                   审计责任 2;w`W58  
audit results                                      审计结果 &e6!/y&  
audit risk                                          审计风险 |pG% ]?A  
audit sampling                                          审计抽样 jc bq #  
audit sampling techniques                         审计抽样方法，审计抽样技术 aJ"m`5]=%  
audit strategies                                  审计策略 0NF=7 j  
audit summary                                         审计总结，审计小结 TYKs2+S6  
audit team                                         审计小组 h5Ee*De  
audit test                                    审计测试 H:F'5Zt  
audit trail                                          审计轨迹 !+u K@z&G  
audit work                                        审计工作 Ii&\LJ  
audit working paper                                 审计工作底稿 v{X<6^g  
audited financial statement                        审计会计报表，已审计财务报表 ntntB{t  
Auditing Guidelines (the～)                      审计规范指南 !<3!ORFO  
auditing standards                             审计准则 RKPX*(i~  
audit-oriented working paper                          (审计)业务类工作底稿 =/!RQQ|8o  
authorisation                                     授权 hS1I ;*t  
authorisation of transaction                       交易的授权 PbnAY{J  
availability                                         可获得性 ph$vP;}  
B \^ 1S:z  
balance                                      余额；差额；平衡 ek"Uq RY  
balance sheet                                    资产负债表 v`@NwH<r  
bank                                                 银行 Sh2BU3  
bank account                                    银行账户，银行户头 }P'c8$  
bank statement                                 银行对账单 klR\7+lK  
barter transaction                              易货交易，以物换物交易 E&N~h|CL  
basis of audit                                    审计依据 p,.6sk  
basis of preparation                                (会计报表的)编制基础 T&4f}g/  
book of account                               账目，账簿 DNr*|A2<  
borrowing                                         借款，贷款，借债 ?>Ngsp>-P  
branch                                              分支，分支机构，分店 ~F^tLi!5  
brought forward                                (账户余额等的)承上年，承上期，承上页 !zfKj0^  
budget                                              预算 fx-8mf3  
building                                      建筑物；大楼 S Rk%BJ? ~  
business conditions                                  业务情况，经营情况 /9=r.Vxh  
business licence                               (企业等的)营业执照 \zcR75  
business relation                                业务关系 *M)M!jTv  
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