[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 }.9a!/@Aj  
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审计词汇英汉对照 Bt$,=k  
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ability to continue as a going concern               持续经营能力 `uusUw-Gf  
acceptability                                     可接受性，可接受程度 a+k3wzJ  
acceptable level of detection risk                     检查风险的可接受水平 Y|hd!C-x
  
acceptance of engagement                       接受委托 ..'"kX:5  
accepting the engagement for the first time              首次接受委托 Zj ^e8u=T  
access to asset                                         对资产的接触 xmC5uT6L3M  
according to                                     根据，依据，依照 |)%H_TXTy  
account balance                                账户余额 -}oH],C  
account for                                       对……进行会计处理，核算；解释 :cXN Fu\C  
accounting                                        会计，会计学 S-Vxlku]  
accounting advisory serve                        会计咨询服务 Qu8=zI>t  
accounting firm                                 会计师事务所 ,`a
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accounting information                      会计信息，会计资料 e F}KOOfC  
accounting period                             会计期间 DXO'MZon3  
accounting policies                                   会计政策 >zfx2wh\a  
accounting professional bodies                 会计职业组织，会计职业团体 N;!!*
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accounting records                                   会计记录 i7YUyU  
accounting responsibility                           会计责任 u`(yT<>H  
accounting service                             会计服务 mOTA  
accounting standards                                会计准则 |lzcyz  
Accounting Standards for Business Enterprises       企业会计准则 /FPO'} 6i  
accounting system                             会计系统 7u:kR;wk  
accounting treatment                                会计处理 l a 0:jO5  
accuracy                                    准确性，精确性 xc`O\z_)  
additional audit procedures                      追加审计程序 +tg${3ti_  
addressee                                         收件人，收信人 w6mYLK%  
Administration of State-owned Assets  (the～)     国有资产管理局 ]{+Y!tD  
administrative laws and regulations                 行政法规 pg_H'0R  
adverse impact                                 不利影响，负面影响 r_tt~|s,>  
adverse opinion                                反对意见 aAn p7\7  
advisory group                                  咨询组，顾问组 YG0b*QBY~  
agency fee                                        代理费，代理费用 ('dbMH\O  
aggregate                                          总计，合计为…… i=P}i8,^=  
alternation of document and record                 变造文件和记录 ;Kg7}4`I  
alternative audit procedures                      替代审计程序，备选审计程序 N;>s|ET  
amend                                              修改，修订 ^x^(Rk}|  
amortisation                                      摊销 8+Gwv SDU  
analytical capacity                             分析能力 SsfC m C  
analytical procedures                               分析性程序 {:n1|_r4Z  
annual financial statements                        年度会计报表，年度财务报表 4N7|LxNNl_  
appendix                                          附录，附表 TA:
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applicable                                         适用的 ~P~q'   
applicable laws and regulations                 适用的法规 H%Lln#  
application systems                                  应用系统 ICe;p V  
apply consistently                              一贯地执行，一贯地实施 dShGIH?  
appropriate                                       适当的，合适的；  i?e
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征用，挪用 lU$0e09  
appropriate authorization                          适当的授权 EaL>~:j  
appropriateness of audit evidence                    审计证据的适当性 {/aHZ<I&^h  
approval                                    批准，核准 C,LosAd  
assertion                                    (会计报表上的)认定；确认 "K+EZ%~<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 `@0AGSzUv  
asset                                                 资产，财产 QJjk#*?,|  
asset restructuring                             资产重组 ,\RR@~u'  
assignment of duties                                 职责的划分 ~>~qA0m"m  
assistant                                     助理，助理人员 em- <V5fb  
associated company                                 联属公司，联营公司 $2}%3{<j  
association                                        联合，结合；协会，社团 08%Bx~88_%  
assumption                                       假设，假定 R)isWw4  
at a given date                                         在某一特定时日 vO/3bu}  
attestation                                         鉴证，公证 G)Y,*.,  
attestation service                             鉴证服务 =WZ@{z9J  
audit adjustment                                审计调整 GWWaH+F[h  
audit areas                                        审计领域 ]-SJ";aU  
audit conclusion                                审计结论 X2:23j<  
audit effectiveness                             审计效果 AA= eWg  
audit efficiency                                  审计效率 $ye>;
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audit engagement letter                      审计业务约定书 :l iDoGDi  
audit evidence                                          审计证据 JB.U&  
audit fee                                    审计费 NN5Ejr,  
audit files                                          审计档案 vr2PCG[~  
audit findings                                     审计中发现的事项 ^7=7V0>,:  
audit implementation stage                        审计实施阶段 iY&I?o!Ch  
audit mark                                        审计标识 fYh<S  
audit materiality                                 审计重要性 L$kB(Brw  
audit method                                     审计方法 K"X"2c1o  
audit objective                                         审计目标，审计目的 qn |~YXn  
audit of financial statements                      会计报表审计，财务报表审计 $P%cdJT0  
audit opinion                                     审计意见 )%n$_N n  
audit period                                      被审计期间，被审计年度 [9NrPm3d  
audit plan                                          审计计划 kl9~obX 1  
audit planning                                    编制审计计划，制定审计计划，审计计划 _G25$%/LU  
audit planning stage                                  审计计划阶段 r=54@`O!  
audit procedure                                审计程序 j4]3}t0q  
audit programme                               审计程序表，具体审计计划 ]H\tz@ &  
audit report                                       审计报告 iJmzVR+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K1]3zLnS  
audit report with a qualified opinion                 有保留意见的审计报告 S3E5^n\\  
audit report with an adverse opinion                否定意见的审计报告 3hUP>F8  
audit report with dual dates                      双重日期审计报告 wQ@:0GJH  
audit reporting stage                                 审计报告阶段 8~TKiR
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audit responsibility                                   审计责任 Vry_X2  
audit results                                      审计结果 h a 2=O  
audit risk                                          审计风险 "VU/Ucb7  
audit sampling                                          审计抽样 WBm)Q#1:  
audit sampling techniques                         审计抽样方法，审计抽样技术 x',6VTz^  
audit strategies                                  审计策略 Np  ru  
audit summary                                         审计总结，审计小结 DL!%Np?`  
audit team                                         审计小组 Q {BA`Q@V  
audit test                                    审计测试 {s*2d P)  
audit trail                                          审计轨迹 ._`rh  
audit work                                        审计工作 4i^WE;|s  
audit working paper                                 审计工作底稿 PB8g4-?p6  
audited financial statement                        审计会计报表，已审计财务报表 V{A`?Jl6{  
Auditing Guidelines (the～)                      审计规范指南 fBv: TC%  
auditing standards                             审计准则 CA5`uh  
audit-oriented working paper                          (审计)业务类工作底稿 ;^E_BJm  
authorisation                                     授权 i*@PywT"i3  
authorisation of transaction                       交易的授权 L/] (pXEp  
availability                                         可获得性 >V)"TZH  
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balance                                      余额；差额；平衡 )c'E9ZuZ>d  
balance sheet                                    资产负债表 K:~tZ  
bank                                                 银行 PwthYy  
bank account                                    银行账户，银行户头 jvL!pEC!  
bank statement                                 银行对账单 +8itP>  
barter transaction                              易货交易，以物换物交易 nbf/WOCk  
basis of audit                                    审计依据 BzO,(bd!PI  
basis of preparation                                (会计报表的)编制基础 /wt7KL-I  
book of account                               账目，账簿 ~dpf1fP  
borrowing                                         借款，贷款，借债 5$N#=i`V  
branch                                              分支，分支机构，分店 =+ >>l0=_v  
brought forward                                (账户余额等的)承上年，承上期，承上页 c%gL3kOT  
budget                                              预算 2l^_OrE!  
building                                      建筑物；大楼 18Z1F  
business conditions                                  业务情况，经营情况 N fG9a~  
business licence                               (企业等的)营业执照 u'>94Gm}  
business relation                                业务关系 @7C.0>W_A  
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