[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 K':pU1  
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审计词汇英汉对照 =+=|{l?F  
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ability to continue as a going concern               持续经营能力 8=o(nFJw  
acceptability                                     可接受性，可接受程度 %1 ^jd\  
acceptable level of detection risk                     检查风险的可接受水平 +\oHQ=s>}\  
acceptance of engagement                       接受委托 jTgh+j]AP  
accepting the engagement for the first time              首次接受委托 @Be:+01z  
access to asset                                         对资产的接触 1V3J:W#;  
according to                                     根据，依据，依照 #R PB;#{  
account balance                                账户余额 zwrZ^  
account for                                       对……进行会计处理，核算；解释 L"IHyUW  
accounting                                        会计，会计学 r8?Lr-;  
accounting advisory serve                        会计咨询服务 &8i{'k,l  
accounting firm                                 会计师事务所 q8bS@\i  
accounting information                      会计信息，会计资料 N,,2VSUr  
accounting period                             会计期间 t8N9/DZ}Q  
accounting policies                                   会计政策 p2vUt  
accounting professional bodies                 会计职业组织，会计职业团体 vm^# aoDB  
accounting records                                   会计记录 iC+H;s5<  
accounting responsibility                           会计责任 1WN93SQ=  
accounting service                             会计服务 gpvj'Ri7V  
accounting standards                                会计准则 _
NnOmwK7  
Accounting Standards for Business Enterprises       企业会计准则 fDHISJv  
accounting system                             会计系统 ,T~ 5iLKY  
accounting treatment                                会计处理 B[|/wHMsT}  
accuracy                                    准确性，精确性 ZxPAu%Y  
additional audit procedures                      追加审计程序 DmPsltpzQ  
addressee                                         收件人，收信人 6i9I 4*'  
Administration of State-owned Assets  (the～)     国有资产管理局 ~MQ f($]  
administrative laws and regulations                 行政法规 :|Nbk58  
adverse impact                                 不利影响，负面影响 FN`kSTm*0!  
adverse opinion                                反对意见 "FIx^  
advisory group                                  咨询组，顾问组 NS ;8&  
agency fee                                        代理费，代理费用 CHw_?#h  
aggregate                                          总计，合计为…… hD"~ ^  
alternation of document and record                 变造文件和记录 &
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alternative audit procedures                      替代审计程序，备选审计程序 X(z-?6N4  
amend                                              修改，修订 8J1.(Mwb?  
amortisation                                      摊销 '="){  
analytical capacity                             分析能力 <Pt\)"JA  
analytical procedures                               分析性程序 {*$J&{6V  
annual financial statements                        年度会计报表，年度财务报表 h*Tiv^a  
appendix                                          附录，附表 Ud*[2Oi|R  
applicable                                         适用的 8|Y^Jn\p5u  
applicable laws and regulations                 适用的法规 v>!}cB/6  
application systems                                  应用系统 ve^MqW&S  
apply consistently                              一贯地执行，一贯地实施 X}Z%@tL  
appropriate                                       适当的，合适的； }PL  
征用，挪用 I>Yp=R  
appropriate authorization                          适当的授权 O^%ace1  
appropriateness of audit evidence                    审计证据的适当性 .WE0T|qDX  
approval                                    批准，核准 !|c5@0Wr  
assertion                                    (会计报表上的)认定；确认 yuX0Y{:I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x,_Ucc.  
asset                                                 资产，财产 &>fd:16  
asset restructuring                             资产重组 [KJL%u|8/  
assignment of duties                                 职责的划分 Tou~U[V+  
assistant                                     助理，助理人员 S]g)^f'a65  
associated company                                 联属公司，联营公司 L-$g& -  
association                                        联合，结合；协会，社团 )d`$2D&iY  
assumption                                       假设，假定 (Z +C  
at a given date                                         在某一特定时日 ,jcp"-5#j  
attestation                                         鉴证，公证 Wh_c<E}&  
attestation service                             鉴证服务 }!Lr!eALr  
audit adjustment                                审计调整 b7j#a#  
audit areas                                        审计领域 }>U03aa
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audit conclusion                                审计结论 59 Y=VS
 
audit effectiveness                             审计效果 2]ljm]\l  
audit efficiency                                  审计效率 ? %ntO]  
audit engagement letter                      审计业务约定书 3R.cj  
audit evidence                                          审计证据 &W!@3O{~.  
audit fee                                    审计费 yqI|BF`  
audit files                                          审计档案 Y|nTc.A  
audit findings                                     审计中发现的事项 gMn)<u>  
audit implementation stage                        审计实施阶段 rRel\8  
audit mark                                        审计标识 &,7(Wab  
audit materiality                                 审计重要性 Bx>@HU
 
audit method                                     审计方法 tH(#nx8  
audit objective                                         审计目标，审计目的 rID]!7~  
audit of financial statements                      会计报表审计，财务报表审计 p2^ OQ
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audit opinion                                     审计意见 *2;3~8Y  
audit period                                      被审计期间，被审计年度 miSC'!  
audit plan                                          审计计划 32D/%dHC  
audit planning                                    编制审计计划，制定审计计划，审计计划 .R5 z>:A  
audit planning stage                                  审计计划阶段 +ETw:i9!?  
audit procedure                                审计程序 69yyVu_  
audit programme                               审计程序表，具体审计计划 =x>k:l~s  
audit report                                       审计报告 -',Y;0b%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ApB0)N  
audit report with a qualified opinion                 有保留意见的审计报告 p<34}iZ  
audit report with an adverse opinion                否定意见的审计报告 -<=<T@,  
audit report with dual dates                      双重日期审计报告 N >Y3[G+  
audit reporting stage                                 审计报告阶段 bxq`E!]  
audit responsibility                                   审计责任 xE_[=7=  
audit results                                      审计结果 E!M+37/  
audit risk                                          审计风险 b
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audit sampling                                          审计抽样 D(|$6J 0  
audit sampling techniques                         审计抽样方法，审计抽样技术 h+@t8Q;gGw  
audit strategies                                  审计策略 {o`5&EoM  
audit summary                                         审计总结，审计小结 ^pa).B.`T  
audit team                                         审计小组 -X \vB  
audit test                                    审计测试 O~VUViS6$  
audit trail                                          审计轨迹 Nl _J p:8s  
audit work                                        审计工作 e>.xXg6Zn  
audit working paper                                 审计工作底稿 YeJdk t  
audited financial statement                        审计会计报表，已审计财务报表 &YNhKm@"  
Auditing Guidelines (the～)                      审计规范指南 !ZW0yCwLQ  
auditing standards                             审计准则 LBB[aF,Lr  
audit-oriented working paper                          (审计)业务类工作底稿 ~Y[1Me  
authorisation                                     授权 B#yyO>0k]  
authorisation of transaction                       交易的授权 jXf-+;ZQ  
availability                                         可获得性 [f}1w
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balance                                      余额；差额；平衡 add-]
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balance sheet                                    资产负债表 iy9]Y5b   
bank                                                 银行 =fPO0Ot;  
bank account                                    银行账户，银行户头 w?q"%F;/  
bank statement                                 银行对账单 (k~c]N)v  
barter transaction                              易货交易，以物换物交易 \Y $NGB=2[  
basis of audit                                    审计依据 Tw5BvB1  
basis of preparation                                (会计报表的)编制基础 ;r']"JmF,  
book of account                               账目，账簿 /xzL!~g`6<  
borrowing                                         借款，贷款，借债 {Xj%JE[V  
branch                                              分支，分支机构，分店 x!+a,+G  
brought forward                                (账户余额等的)承上年，承上期，承上页 xj<SnrrC]u  
budget                                              预算 w[&BY  
building                                      建筑物；大楼 iVcBD0 q)  
business conditions                                  业务情况，经营情况 _?"J.
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business licence                               (企业等的)营业执照 K]l)z* I  
business relation                                业务关系 6BnjT  
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