[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 Bphof0{<}  
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审计词汇英汉对照 [}fv  dW  
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ability to continue as a going concern               持续经营能力 t3+Py7qv  
acceptability                                     可接受性，可接受程度 -J^(eog[6  
acceptable level of detection risk                     检查风险的可接受水平 Jn v@.  
acceptance of engagement                       接受委托 GHmv} Z  
accepting the engagement for the first time              首次接受委托 K).n.:vYZ  
access to asset                                         对资产的接触 @'=Uq  
according to                                     根据，依据，依照 V=1Bo~  
account balance                                账户余额 =r
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account for                                       对……进行会计处理，核算；解释  H}:LQ~_2  
accounting                                        会计，会计学 q
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accounting advisory serve                        会计咨询服务 IVW1]y  
accounting firm                                 会计师事务所 6eokCc"o  
accounting information                      会计信息，会计资料 5xOvY  
accounting period                             会计期间 xGI,
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accounting policies                                   会计政策 \8uIER5)  
accounting professional bodies                 会计职业组织，会计职业团体 vip~'  
accounting records                                   会计记录 r `eU~7  
accounting responsibility                           会计责任 3 LdQ]S  
accounting service                             会计服务 "gD-8C3  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 ^#0U ?9  
accounting system                             会计系统 HQ{JwW!m  
accounting treatment                                会计处理 =v*.p=
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accuracy                                    准确性，精确性 +NFzSal  
additional audit procedures                      追加审计程序 ~l2aNVv;  
addressee                                         收件人，收信人 S'HnBn /  
Administration of State-owned Assets  (the～)     国有资产管理局 P<fnLQ9  
administrative laws and regulations                 行政法规 R CkaJ3  
adverse impact                                 不利影响，负面影响 7G)H.L)$m"  
adverse opinion                                反对意见 AL5Vu$V~n}  
advisory group                                  咨询组，顾问组 ;Q+xKh%  
agency fee                                        代理费，代理费用 v)
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aggregate                                          总计，合计为…… WF\)fc#;_o  
alternation of document and record                 变造文件和记录 ,y%3mR_~  
alternative audit procedures                      替代审计程序，备选审计程序 [2|kl l  
amend                                              修改，修订 1[]&(Pa  
amortisation                                      摊销 e]Zngt?b  
analytical capacity                             分析能力 0 &GRPu27  
analytical procedures                               分析性程序 "U\JV)N  
annual financial statements                        年度会计报表，年度财务报表 V _c@b%  
appendix                                          附录，附表 A 8 vbQ  
applicable                                         适用的 >s`J5I!  
applicable laws and regulations                 适用的法规 &x > B  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 "HYQqNj?Z  
appropriate                                       适当的，合适的； `CeJWL5{  
征用，挪用 B:Z_9,gj-N  
appropriate authorization                          适当的授权 ?3O9eZY@  
appropriateness of audit evidence                    审计证据的适当性 t^ZV|s
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approval                                    批准，核准 h!m_PgRSs  
assertion                                    (会计报表上的)认定；确认 V_Wwrhua  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Tz9`uW~Mf  
asset                                                 资产，财产 vF?5].T  
asset restructuring                             资产重组 3<F </  
assignment of duties                                 职责的划分 LOTP*Syjf  
assistant                                     助理，助理人员 =~I-]4  
associated company                                 联属公司，联营公司 S"wg2X<  
association                                        联合，结合；协会，社团 fo4.JyBk  
assumption                                       假设，假定 |+$% kJR=  
at a given date                                         在某一特定时日 S1U@UC  
attestation                                         鉴证，公证 3/#:~a9Q  
attestation service                             鉴证服务 a" H WGY  
audit adjustment                                审计调整 V)P&Zw  
audit areas                                        审计领域 RaTH\>n  
audit conclusion                                审计结论 !`mZ0c+  
audit effectiveness                             审计效果 }$\M{#C~  
audit efficiency                                  审计效率 ;}z\i  
audit engagement letter                      审计业务约定书 ]qB:PtX  
audit evidence                                          审计证据 ` gW<M  
audit fee                                    审计费 >{ me  
audit files                                          审计档案 M_LXg%  
audit findings                                     审计中发现的事项 B>Wu;a.:L  
audit implementation stage                        审计实施阶段 ?b!F a  
audit mark                                        审计标识 ]m#5`zGK1|  
audit materiality                                 审计重要性 zS< jd~  
audit method                                     审计方法 CDi<<,  
audit objective                                         审计目标，审计目的 uGs;}<<8  
audit of financial statements                      会计报表审计，财务报表审计 2m>-dqg  
audit opinion                                     审计意见 N0>0z]4;q  
audit period                                      被审计期间，被审计年度 \Ofw8=N-2  
audit plan                                          审计计划 T}3v(6ew4  
audit planning                                    编制审计计划，制定审计计划，审计计划 "G:<7oTa  
audit planning stage                                  审计计划阶段 it2 a  
audit procedure                                审计程序 [j4v]PE  
audit programme                               审计程序表，具体审计计划 5b/ojr7  
audit report                                       审计报告 k0Ek:MjJr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 i! ~'M;S  
audit report with a qualified opinion                 有保留意见的审计报告 `Bn=
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audit report with an adverse opinion                否定意见的审计报告 >]=j'+]  
audit report with dual dates                      双重日期审计报告 Rte+(- iL  
audit reporting stage                                 审计报告阶段 "g+z !4b#  
audit responsibility                                   审计责任 C[WCg9Av  
audit results                                      审计结果 5( _6+'0
 
audit risk                                          审计风险 8^B;1`#  
audit sampling                                          审计抽样 {RB-lfrWs  
audit sampling techniques                         审计抽样方法，审计抽样技术 7Dl
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audit strategies                                  审计策略 d1joVUYE  
audit summary                                         审计总结，审计小结 L_e
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audit team                                         审计小组
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audit test                                    审计测试 ' lZ.j&  
audit trail                                          审计轨迹 gh6d&ucQ^  
audit work                                        审计工作 Gs2p5
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audit working paper                                 审计工作底稿 dd|W@Xp -  
audited financial statement                        审计会计报表，已审计财务报表 UhmTr[&  
Auditing Guidelines (the～)                      审计规范指南 %PJhy2  
auditing standards                             审计准则 2l5KJlfj>k  
audit-oriented working paper                          (审计)业务类工作底稿 htP|3B  
authorisation                                     授权 YRlDX:oX~  
authorisation of transaction                       交易的授权 UofTl l)  
availability                                         可获得性 j8 C8X$  
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balance                                      余额；差额；平衡 !G_jGc=v  
balance sheet                                    资产负债表 l.nH?kK<  
bank                                                 银行 XN,,cU  
bank account                                    银行账户，银行户头  j<"nO(  
bank statement                                 银行对账单 R.s|j=  
barter transaction                              易货交易，以物换物交易  uIMe  
basis of audit                                    审计依据 Tp<k<uKD  
basis of preparation                                (会计报表的)编制基础 6#A:}B<?  
book of account                               账目，账簿 ;7Oi!BC  
borrowing                                         借款，贷款，借债 kcB+
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branch                                              分支，分支机构，分店 TOLl@p]lU  
brought forward                                (账户余额等的)承上年，承上期，承上页 d77r9  
budget                                              预算 Fl>]&x*~  
building                                      建筑物；大楼 T@^]i&  
business conditions                                  业务情况，经营情况 NN 0Q`r,8}  
business licence                               (企业等的)营业执照 x
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business relation                                业务关系 ezTZnutZ  
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