[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 m[FH>  
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审计词汇英汉对照 @t6B\ ?4'T  
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ability to continue as a going concern               持续经营能力 D? 3^>h  
acceptability                                     可接受性，可接受程度 KfsURTZ  
acceptable level of detection risk                     检查风险的可接受水平 #;6YADk2_  
acceptance of engagement                       接受委托 n`krK"Ii  
accepting the engagement for the first time              首次接受委托 -&* 4~  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 EI*B(  
account balance                                账户余额 'Bp7LtG92  
account for                                       对……进行会计处理，核算；解释 K$dSg1t  
accounting                                        会计，会计学 0
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accounting advisory serve                        会计咨询服务 @exeHcW61  
accounting firm                                 会计师事务所 Q9b.]W  
accounting information                      会计信息，会计资料 ~I%m[fQ S  
accounting period                             会计期间 V3NQij(  
accounting policies                                   会计政策 gwj+~vSfi  
accounting professional bodies                 会计职业组织，会计职业团体 6px(]QU  
accounting records                                   会计记录 ;N4A9/)  
accounting responsibility                           会计责任 '`#sOH  
accounting service                             会计服务 *"\QR>n  
accounting standards                                会计准则 (,wIbwa  
Accounting Standards for Business Enterprises       企业会计准则 (*>%^C?  
accounting system                             会计系统 ]Z?y\L*M-  
accounting treatment                                会计处理 UMN3.-4K#  
accuracy                                    准确性，精确性 $[L~X M  
additional audit procedures                      追加审计程序 gJEm  
addressee                                         收件人，收信人 );o2eV  
Administration of State-owned Assets  (the～)     国有资产管理局 8LI,'XZ  
administrative laws and regulations                 行政法规 slC 38  
adverse impact                                 不利影响，负面影响 #)&k F+  
adverse opinion                                反对意见 uOzol~TU)  
advisory group                                  咨询组，顾问组 kcg{z8cd'r  
agency fee                                        代理费，代理费用 {Jf["Z  
aggregate                                          总计，合计为…… +ML4.$lc^  
alternation of document and record                 变造文件和记录 v803@9@  
alternative audit procedures                      替代审计程序，备选审计程序 P ;7JK=~k  
amend                                              修改，修订 ,%>]  
amortisation                                      摊销 f3Zm
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analytical capacity                             分析能力 %~eIx=s  
analytical procedures                               分析性程序 OIpkXM
 
annual financial statements                        年度会计报表，年度财务报表 |sP;`h}I%  
appendix                                          附录，附表 $]v =2j  
applicable                                         适用的 J?]wA1
 
applicable laws and regulations                 适用的法规 {t<E*5N]a  
application systems                                  应用系统 .ME>ICA  
apply consistently                              一贯地执行，一贯地实施 AgEX,SPP  
appropriate                                       适当的，合适的； $T.uIq  
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appropriate authorization                          适当的授权 r%`g` It  
appropriateness of audit evidence                    审计证据的适当性 #NU@7Q[4  
approval                                    批准，核准 BG>fLp  
assertion                                    (会计报表上的)认定；确认 b.mcP@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .dA_ }  
asset                                                 资产，财产 F|+Qi BO  
asset restructuring                             资产重组 [D
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assignment of duties                                 职责的划分 -|0nZ  
assistant                                     助理，助理人员 e"7<&% Oq  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 #0H
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assumption                                       假设，假定 GM_~2Er]  
at a given date                                         在某一特定时日 [{iPosQWj  
attestation                                         鉴证，公证 '%Cc!63t*  
attestation service                             鉴证服务 H(L.k;B  
audit adjustment                                审计调整 X
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audit areas                                        审计领域
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audit conclusion                                审计结论 j<"@Y7  
audit effectiveness                             审计效果 k P]'  
audit efficiency                                  审计效率 WP5cC@x  
audit engagement letter                      审计业务约定书 73Zx`00  
audit evidence                                          审计证据 <{ZDD]UGs0  
audit fee                                    审计费 B*0TM+  
audit files                                          审计档案 Dj?8
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audit findings                                     审计中发现的事项 -!o*A> N  
audit implementation stage                        审计实施阶段 {}.M(nPtv;  
audit mark                                        审计标识 QZwUv<*  
audit materiality                                 审计重要性 #:B14E  
audit method                                     审计方法 f.yvKi.Cm  
audit objective                                         审计目标，审计目的 F,dPmR  
audit of financial statements                      会计报表审计，财务报表审计 '80mhrEutG  
audit opinion                                     审计意见 58[=.rzD  
audit period                                      被审计期间，被审计年度 \#50; 8VJ  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 5#275Hyv  
audit planning stage                                  审计计划阶段 cn~/P|B[  
audit procedure                                审计程序 V^* ];`^  
audit programme                               审计程序表，具体审计计划 ;H' ,PjU  
audit report                                       审计报告 o#Gf7.E8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Dj9v9  
audit report with a qualified opinion                 有保留意见的审计报告 |WkWZZ^  
audit report with an adverse opinion                否定意见的审计报告 S_eD1iY2-  
audit report with dual dates                      双重日期审计报告 Ew< sK9[o  
audit reporting stage                                 审计报告阶段 > J
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audit responsibility                                   审计责任 NqlU?  
audit results                                      审计结果 *A&A V||q  
audit risk                                          审计风险 5q^5DH_;  
audit sampling                                          审计抽样 7MbV|gM}  
audit sampling techniques                         审计抽样方法，审计抽样技术 14~#k%zO(  
audit strategies                                  审计策略 ]F{F+r  
audit summary                                         审计总结，审计小结 vRhI:E)So#  
audit team                                         审计小组
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audit test                                    审计测试 R|m!*
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audit trail                                          审计轨迹 tZXq<k9  
audit work                                        审计工作 wC>}9
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audit working paper                                 审计工作底稿 "lVbla4b  
audited financial statement                        审计会计报表，已审计财务报表 /wi*OZ7R  
Auditing Guidelines (the～)                      审计规范指南 UuKW `(?^  
auditing standards                             审计准则 */_$' /qV  
audit-oriented working paper                          (审计)业务类工作底稿 7+NBcZuG9  
authorisation                                     授权 zQ xTPd  
authorisation of transaction                       交易的授权 `uw
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availability                                         可获得性 9^?2{aP%  
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balance                                      余额；差额；平衡 ' I g:-
 
balance sheet                                    资产负债表 Vg^yjP{sv  
bank                                                 银行 6:Hd`  
bank account                                    银行账户，银行户头 rff_=(?i  
bank statement                                 银行对账单 A(D>Zh6o@  
barter transaction                              易货交易，以物换物交易 t5aX9WIW  
basis of audit                                    审计依据 ]\1H=g%Ou  
basis of preparation                                (会计报表的)编制基础 SgWLs %B  
book of account                               账目，账簿 r9Vt}]$aG  
borrowing                                         借款，贷款，借债 <YM!K8hu$  
branch                                              分支，分支机构，分店 {1"kZL  
brought forward                                (账户余额等的)承上年，承上期，承上页 1rIL[(r4  
budget                                              预算 gJH^f3  
building                                      建筑物；大楼 5E#8F  
business conditions                                  业务情况，经营情况 h1~/zM/`  
business licence                               (企业等的)营业执照 eemC;JV%  
business relation                                业务关系 BhUGMK  
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