[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 si]MQ\i+  
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审计词汇英汉对照 y\iECdPU  
  
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ability to continue as a going concern               持续经营能力 v) K|{x  
acceptability                                     可接受性，可接受程度 #z_.!E  
acceptable level of detection risk                     检查风险的可接受水平 r`)'Kd  
acceptance of engagement                       接受委托 <Z]j89wzDZ  
accepting the engagement for the first time              首次接受委托 vPy."/[u  
access to asset                                         对资产的接触 0H
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according to                                     根据，依据，依照 ;uZq_^?:9&  
account balance                                账户余额 6_9@s*=d>
 
account for                                       对……进行会计处理，核算；解释 5V0#_!QAN  
accounting                                        会计，会计学 7Fa1utVI  
accounting advisory serve                        会计咨询服务 9a1R"%Z  
accounting firm                                 会计师事务所 brCL"g|}  
accounting information                      会计信息，会计资料 mv*M2NuhT  
accounting period                             会计期间
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accounting policies                                   会计政策 Je'%E
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accounting professional bodies                 会计职业组织，会计职业团体 pnv)D} "  
accounting records                                   会计记录 a*_" nI&lr  
accounting responsibility                           会计责任 /W}"/W9  
accounting service                             会计服务 ~me/ve  
accounting standards                                会计准则 h2+"e# _  
Accounting Standards for Business Enterprises       企业会计准则 j{ri]?p  
accounting system                             会计系统 RM25]hx  
accounting treatment                                会计处理 te>Op 1R  
accuracy                                    准确性，精确性 u~N'UD1x  
additional audit procedures                      追加审计程序 'J0Ea\,if0  
addressee                                         收件人，收信人 ZU7u>  
Administration of State-owned Assets  (the～)     国有资产管理局 R&/"?&pfa  
administrative laws and regulations                 行政法规 O`>u70  
adverse impact                                 不利影响，负面影响 7$L*nf  
adverse opinion                                反对意见 ?*QL;[n1  
advisory group                                  咨询组，顾问组 j2hp*C'^  
agency fee                                        代理费，代理费用 Ob|tA  
aggregate                                          总计，合计为…… W>u$x=<T  
alternation of document and record                 变造文件和记录 [/J(E\9  
alternative audit procedures                      替代审计程序，备选审计程序 vcOw`oS  
amend                                              修改，修订 BUBtK-n~"3  
amortisation                                      摊销 ]e?L,1-  
analytical capacity                             分析能力 CT=5V@_u\  
analytical procedures                               分析性程序 f_.0 uM  
annual financial statements                        年度会计报表，年度财务报表 cm>+f^4?n  
appendix                                          附录，附表 a7z%)i;Z  
applicable                                         适用的 p<RIvSqM  
applicable laws and regulations                 适用的法规 C8 $KVZ  
application systems                                  应用系统 clT[?
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apply consistently                              一贯地执行，一贯地实施 c8o2* C$  
appropriate                                       适当的，合适的； A{Y/eG8  
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appropriate authorization                          适当的授权 t0ZaIE   
appropriateness of audit evidence                    审计证据的适当性 Ige*tOv2  
approval                                    批准，核准 Oh7wyQiV  
assertion                                    (会计报表上的)认定；确认 }A<fCm7  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pf&SIG  
asset                                                 资产，财产 (6)X Fp&  
asset restructuring                             资产重组 )},/=#C0  
assignment of duties                                 职责的划分 3+vMi[YO  
assistant                                     助理，助理人员 ~2XiKY;W?  
associated company                                 联属公司，联营公司 OV7SLf  
association                                        联合，结合；协会，社团 C^ ~[b o  
assumption                                       假设，假定 P[P]oT.N  
at a given date                                         在某一特定时日 ^QTkre  
attestation                                         鉴证，公证 uX&Tn1Kg  
attestation service                             鉴证服务 *nY$YwHB  
audit adjustment                                审计调整 Mbxrj~u e  
audit areas                                        审计领域 B}d)e_uLj  
audit conclusion                                审计结论 QLH6N mk  
audit effectiveness                             审计效果 Ke\FzZ]  
audit efficiency                                  审计效率 69``j{Z+  
audit engagement letter                      审计业务约定书 ;E\e.R  
audit evidence                                          审计证据 KC-@2,c9V  
audit fee                                    审计费 8-Z|$F"  
audit files                                          审计档案 +tv"j;z  
audit findings                                     审计中发现的事项 9+frxD&pO  
audit implementation stage                        审计实施阶段 d((,R@N'  
audit mark                                        审计标识 E@)9'?q  
audit materiality                                 审计重要性 ^ Mq8jw(2  
audit method                                     审计方法 JjBlje  
audit objective                                         审计目标，审计目的 2TX.%%Ze  
audit of financial statements                      会计报表审计，财务报表审计 IU rGJ#}O  
audit opinion                                     审计意见 N8`q.;qewz  
audit period                                      被审计期间，被审计年度 }vX/55   
audit plan                                          审计计划 v,)vW5jGI  
audit planning                                    编制审计计划，制定审计计划，审计计划 !l#n.Fx&3  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 `:;fc  
audit programme                               审计程序表，具体审计计划 U jB5Xks  
audit report                                       审计报告 HT=-mwa_]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sGFC?1r?\  
audit report with a qualified opinion                 有保留意见的审计报告 |C.[eHe&D  
audit report with an adverse opinion                否定意见的审计报告 kZHIzU  
audit report with dual dates                      双重日期审计报告 !1ZrS  
audit reporting stage                                 审计报告阶段 Xe:e./@  
audit responsibility                                   审计责任 mpDQhD[n  
audit results                                      审计结果 #(Ezt% ^  
audit risk                                          审计风险 2/#%^,Kb2  
audit sampling                                          审计抽样 `ouCQ]tKz  
audit sampling techniques                         审计抽样方法，审计抽样技术 ] sV) '-  
audit strategies                                  审计策略 ];au! _ o  
audit summary                                         审计总结，审计小结 {x/)S*:Z  
audit team                                         审计小组 8z'_dfP=5  
audit test                                    审计测试 K6@9=_A  
audit trail                                          审计轨迹 QB#rf='  
audit work                                        审计工作 3q:>NB<  
audit working paper                                 审计工作底稿 YV/JZc f  
audited financial statement                        审计会计报表，已审计财务报表 X,i^OM_  
Auditing Guidelines (the～)                      审计规范指南 j+QE~L  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 uUI@!)@2  
authorisation                                     授权 x"n)y1y  
authorisation of transaction                       交易的授权 Qwu~{tf+'  
availability                                         可获得性 dI$M9;  
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balance                                      余额；差额；平衡 Y@R9+7!  
balance sheet                                    资产负债表 !Di*y$`}b  
bank                                                 银行 %LeZd}v  
bank account                                    银行账户，银行户头 3eJ"7sftW
 
bank statement                                 银行对账单 
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barter transaction                              易货交易，以物换物交易 a<mM )[U  
basis of audit                                    审计依据 Vrx3%_NkQ  
basis of preparation                                (会计报表的)编制基础 I\:(`)"r  
book of account                               账目，账簿 P`!31P#]L  
borrowing                                         借款，贷款，借债 :x/L.Bz  
branch                                              分支，分支机构，分店 `%A>{A"  
brought forward                                (账户余额等的)承上年，承上期，承上页 !w=6>B^  
budget                                              预算 6F4OISy%3  
building                                      建筑物；大楼 yUp"%_t0  
business conditions                                  业务情况，经营情况 x4nmDEpa  
business licence                               (企业等的)营业执照 -/ h'uG  
business relation                                业务关系 "`8~qZ7k  
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