[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{ke%
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审计词汇英汉对照 gs+nJ+b  
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ability to continue as a going concern               持续经营能力 <FR!x#!   
acceptability                                     可接受性，可接受程度 |L89yjhWBs  
acceptable level of detection risk                     检查风险的可接受水平 KCpq<A%  
acceptance of engagement                       接受委托 W $mw9  
accepting the engagement for the first time              首次接受委托 =,6X_m  
access to asset                                         对资产的接触 s/t,6-~EH  
according to                                     根据，依据，依照  Hxy=J
 
account balance                                账户余额 'h;q I&  
account for                                       对……进行会计处理，核算；解释 QeT~s5 H  
accounting                                        会计，会计学 -p0*R<t  
accounting advisory serve                        会计咨询服务 > {d9z9O  
accounting firm                                 会计师事务所 TPx`qyW  
accounting information                      会计信息，会计资料 6i+AJCkC  
accounting period                             会计期间 'w1ll9O  
accounting policies                                   会计政策 ``]NB=N}{1  
accounting professional bodies                 会计职业组织，会计职业团体 Hi2JG{i  
accounting records                                   会计记录 w('}QB`xad  
accounting responsibility                           会计责任 mz x$
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accounting service                             会计服务 K}N~KDW R|  
accounting standards                                会计准则 -1hCi!  
Accounting Standards for Business Enterprises       企业会计准则 -`\n/"#X6i  
accounting system                             会计系统 ;y7+Q  
accounting treatment                                会计处理 {|0Y c
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accuracy                                    准确性，精确性 @:Ft+*2  
additional audit procedures                      追加审计程序 g`Q!5WK*  
addressee                                         收件人，收信人 jT]R"U/Q  
Administration of State-owned Assets  (the～)     国有资产管理局 )b%zYD9p  
administrative laws and regulations                 行政法规 d%L/[.&  
adverse impact                                 不利影响，负面影响 FQ0 ;%Z  
adverse opinion                                反对意见 [j
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advisory group                                  咨询组，顾问组 v.sjWF  
agency fee                                        代理费，代理费用 h'GOO(  
aggregate                                          总计，合计为…… Ll%}n
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alternation of document and record                 变造文件和记录 ?Vh#Gr  
alternative audit procedures                      替代审计程序，备选审计程序 S&&QU#  
amend                                              修改，修订 Jq"3xj  
amortisation                                      摊销 t@ri`?0w  
analytical capacity                             分析能力 eu]qgtg~U  
analytical procedures                               分析性程序 OrL4G `O  
annual financial statements                        年度会计报表，年度财务报表 sUQ Q/F6  
appendix                                          附录，附表 [ns==gDD  
applicable                                         适用的 hAds15 %C  
applicable laws and regulations                 适用的法规 NBB R>3nt  
application systems                                  应用系统 3me&isKL  
apply consistently                              一贯地执行，一贯地实施 `H9+]TWj<  
appropriate                                       适当的，合适的； <e S+3,  
征用，挪用 Z:<w
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appropriate authorization                          适当的授权 -glGOTk  
appropriateness of audit evidence                    审计证据的适当性 C]3:&dx9  
approval                                    批准，核准 ang~_Ec.  
assertion                                    (会计报表上的)认定；确认 ] X)~D!mA  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u] G  
asset                                                 资产，财产 y\
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asset restructuring                             资产重组 b&Laxki  
assignment of duties                                 职责的划分 owyQFk  
assistant                                     助理，助理人员 " o3Hd  
associated company                                 联属公司，联营公司 B>I:KGkV  
association                                        联合，结合；协会，社团 e]dFNunFq0  
assumption                                       假设，假定 (7&b)"y  
at a given date                                         在某一特定时日 6#qt%t%?D  
attestation                                         鉴证，公证 xDPR^xY  
attestation service                             鉴证服务 "&
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audit adjustment                                审计调整 '6g-]rE[  
audit areas                                        审计领域 {,(iL8,^  
audit conclusion                                审计结论 nWK7*  
audit effectiveness                             审计效果 VV5 4$ a  
audit efficiency                                  审计效率 @KHY8y7  
audit engagement letter                      审计业务约定书 v>mK~0.$  
audit evidence                                          审计证据 ,_<|e\>~  
audit fee                                    审计费 5yj#9H  
audit files                                          审计档案 /C<p^#g9.  
audit findings                                     审计中发现的事项 WjSu4  
audit implementation stage                        审计实施阶段 r=7!S8'  
audit mark                                        审计标识 e^x%d[sU  
audit materiality                                 审计重要性 k=d0%} `M(  
audit method                                     审计方法 $Xu/P5  
audit objective                                         审计目标，审计目的 M0?%r`  
audit of financial statements                      会计报表审计，财务报表审计 bI(8Um6m  
audit opinion                                     审计意见 gLFTnMO  
audit period                                      被审计期间，被审计年度 E.0J94>iM  
audit plan                                          审计计划 -eD]gm  
audit planning                                    编制审计计划，制定审计计划，审计计划 _ShWCU-~Z  
audit planning stage                                  审计计划阶段 j/NX
 
audit procedure                                审计程序 /?b{*<TK  
audit programme                               审计程序表，具体审计计划 C9""sVs  
audit report                                       审计报告 }L%2K"8?}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [~G1Rz\h  
audit report with a qualified opinion                 有保留意见的审计报告 w8 :  
audit report with an adverse opinion                否定意见的审计报告 ,)TnIByM  
audit report with dual dates                      双重日期审计报告 3Of!Ykf=  
audit reporting stage                                 审计报告阶段 u]`0QxvZ  
audit responsibility                                   审计责任 5')]Y1J  
audit results                                      审计结果 ?<\2 }1  
audit risk                                          审计风险 gq4X(rsyD  
audit sampling                                          审计抽样 @[f$MRp\  
audit sampling techniques                         审计抽样方法，审计抽样技术 >#g Dk K  
audit strategies                                  审计策略 lOe|]pQ.,  
audit summary                                         审计总结，审计小结 t. (6tL]  
audit team                                         审计小组 w-NTw2x,&  
audit test                                    审计测试 PY3bn).uR  
audit trail                                          审计轨迹 oQ*LP{M  
audit work                                        审计工作 wuk\__f4  
audit working paper                                 审计工作底稿 -okq=9  
audited financial statement                        审计会计报表，已审计财务报表 jP2#w{xq  
Auditing Guidelines (the～)                      审计规范指南 5j0 Ib>\  
auditing standards                             审计准则 OjG`s-91&  
audit-oriented working paper                          (审计)业务类工作底稿 T2tvU*[=  
authorisation                                     授权 iE_[]Vgc  
authorisation of transaction                       交易的授权 Zu>-y#Bw  
availability                                         可获得性 m~P30)  
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balance                                      余额；差额；平衡 7`^Y*:(  
balance sheet                                    资产负债表 O?"uM>r  
bank                                                 银行 %3"U|Za+  
bank account                                    银行账户，银行户头 :V@)A/}uk  
bank statement                                 银行对账单 ?Pf#~U_  
barter transaction                              易货交易，以物换物交易 S;D]
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basis of audit                                    审计依据 V\]j^$  
basis of preparation                                (会计报表的)编制基础 M`@ASL:u  
book of account                               账目，账簿 0@y`iZ] 1S  
borrowing                                         借款，贷款，借债 dV}]\8N  
branch                                              分支，分支机构，分店 B%kC>J  
brought forward                                (账户余额等的)承上年，承上期，承上页 dD ~H ft  
budget                                              预算 Zg>]!^X8  
building                                      建筑物；大楼 2m*/$GZ  
business conditions                                  业务情况，经营情况 )^"V}z t  
business licence                               (企业等的)营业执照 Aho*E9VW  
business relation                                业务关系 +9pock  
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