[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 gxv^=;2C  
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审计词汇英汉对照 e8F]m`{_"  
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ability to continue as a going concern               持续经营能力 u\]EG{w(  
acceptability                                     可接受性，可接受程度 i5VZ,E^E  
acceptable level of detection risk                     检查风险的可接受水平 pHV^Kv#  
acceptance of engagement                       接受委托 _%w680b'  
accepting the engagement for the first time              首次接受委托 zJe KB8  
access to asset                                         对资产的接触 {M]_]L{&7  
according to                                     根据，依据，依照 bdg6B7%Q  
account balance                                账户余额 PsC")JS  
account for                                       对……进行会计处理，核算；解释 2Y vr|] \8  
accounting                                        会计，会计学 A~?M`L>B  
accounting advisory serve                        会计咨询服务 `JySuP2~/  
accounting firm                                 会计师事务所 cb}"giXQTB  
accounting information                      会计信息，会计资料 "rv~I_zl  
accounting period                             会计期间 n|(lPbD  
accounting policies                                   会计政策 X?5{2ulrI  
accounting professional bodies                 会计职业组织，会计职业团体 QL?_FwZL  
accounting records                                   会计记录 9`tK9  
accounting responsibility                           会计责任 H+v&4}f  
accounting service                             会计服务 NJUKH1lIhR  
accounting standards                                会计准则 9LDv?kYr  
Accounting Standards for Business Enterprises       企业会计准则 o?`FjZ6;x  
accounting system                             会计系统
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accounting treatment                                会计处理 1EyN |m|  
accuracy                                    准确性，精确性 xe@1H\7:  
additional audit procedures                      追加审计程序 q~ H>rC(\  
addressee                                         收件人，收信人 iQ'*QbP'Z  
Administration of State-owned Assets  (the～)     国有资产管理局 5S~ H[>A"  
administrative laws and regulations                 行政法规 ;J%:DD  
adverse impact                                 不利影响，负面影响 ]I?.1X5d0  
adverse opinion                                反对意见 .WSyL  
advisory group                                  咨询组，顾问组 PTQ#8(_,  
agency fee                                        代理费，代理费用 ^P)f]GQx  
aggregate                                          总计，合计为…… K d&/9<{>  
alternation of document and record                 变造文件和记录 DB'v7 Ij0  
alternative audit procedures                      替代审计程序，备选审计程序  ;
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amend                                              修改，修订 Q+:y  
amortisation                                      摊销 VoU8I ~  
analytical capacity                             分析能力 EL 5+pt  
analytical procedures                               分析性程序 bZqTT~'T  
annual financial statements                        年度会计报表，年度财务报表 ]3KeAJ  
appendix                                          附录，附表 ]PXM;w  
applicable                                         适用的 osW"wh_
  
applicable laws and regulations                 适用的法规 -`O{iHfM|P  
application systems                                  应用系统 FK%b@/7
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apply consistently                              一贯地执行，一贯地实施 i'IT,jz!  
appropriate                                       适当的，合适的； ~tDYo)hH8  
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appropriate authorization                          适当的授权 @\K[WqF$$q  
appropriateness of audit evidence                    审计证据的适当性 rB>ge]$.  
approval                                    批准，核准 ++cS^ Lo  
assertion                                    (会计报表上的)认定；确认 r&gvP|W%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 d$t"Vp  
asset                                                 资产，财产 Fr9/TI  
asset restructuring                             资产重组 (MwRe?Ih  
assignment of duties                                 职责的划分 YQ BLbtn6(  
assistant                                     助理，助理人员 bi<<z-q`wJ  
associated company                                 联属公司，联营公司 ACszx\[K3  
association                                        联合，结合；协会，社团 PDNl]?  
assumption                                       假设，假定 P}R:o  
at a given date                                         在某一特定时日 }vndt*F   
attestation                                         鉴证，公证 -f+#j
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attestation service                             鉴证服务 YT\`R  
audit adjustment                                审计调整 gabfb#  
audit areas                                        审计领域 M0V<Ay\%O  
audit conclusion                                审计结论 t {md&k4  
audit effectiveness                             审计效果 ).~ "  
audit efficiency                                  审计效率 o) )` "^  
audit engagement letter                      审计业务约定书 wKJG 31I^  
audit evidence                                          审计证据 '&IGdB I  
audit fee                                    审计费 55Ss%$k@  
audit files                                          审计档案 9YzV48su#  
audit findings                                     审计中发现的事项 c=m'I>A  
audit implementation stage                        审计实施阶段 [doEArwn  
audit mark                                        审计标识 %OQdUH4x  
audit materiality                                 审计重要性 N} EKV  
audit method                                     审计方法 FI.te3i?7  
audit objective                                         审计目标，审计目的 u]p21)m$x  
audit of financial statements                      会计报表审计，财务报表审计 waMF~#PJlt  
audit opinion                                     审计意见 I)HO/i6>3  
audit period                                      被审计期间，被审计年度 %M6OLq!K  
audit plan                                          审计计划 j G8;p41  
audit planning                                    编制审计计划，制定审计计划，审计计划  a_?sJ  
audit planning stage                                  审计计划阶段 GVY7`k"km  
audit procedure                                审计程序 fG0?" x@>  
audit programme                               审计程序表，具体审计计划 C}huU  
audit report                                       审计报告 4 cjfn'x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,H=k5WA4m  
audit report with a qualified opinion                 有保留意见的审计报告 c_8&4  
audit report with an adverse opinion                否定意见的审计报告 Dqy`7?Kn  
audit report with dual dates                      双重日期审计报告 #QNN;&L]R  
audit reporting stage                                 审计报告阶段 m2]N%Y  
audit responsibility                                   审计责任 qng ~,m  
audit results                                      审计结果 HuhQ|~C+~  
audit risk                                          审计风险 pMfb(D"  
audit sampling                                          审计抽样 U]P B)  
audit sampling techniques                         审计抽样方法，审计抽样技术 4Aj~mA  
audit strategies                                  审计策略 : auR0FE  
audit summary                                         审计总结，审计小结 0eY!Z._^  
audit team                                         审计小组 qBEp |V  
audit test                                    审计测试 rN0<y4)!  
audit trail                                          审计轨迹 jJ$\WUQ.  
audit work                                        审计工作 kK&w5'  
audit working paper                                 审计工作底稿 ASq YA1p.  
audited financial statement                        审计会计报表，已审计财务报表 {>>X3I  
Auditing Guidelines (the～)                      审计规范指南 +kSu{Tc  
auditing standards                             审计准则 g5V\R*{  
audit-oriented working paper                          (审计)业务类工作底稿 $n<a`PdH  
authorisation                                     授权 -FZC|[is  
authorisation of transaction                       交易的授权 "\4W])30  
availability                                         可获得性 mxNd_{ n  
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balance                                      余额；差额；平衡 0Lo8pe`DH  
balance sheet                                    资产负债表 |{9<%Ok4P  
bank                                                 银行 S<Dbv?  
bank account                                    银行账户，银行户头 &@i OB #H  
bank statement                                 银行对账单 oe<i\uX8z  
barter transaction                              易货交易，以物换物交易 a OD
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basis of audit                                    审计依据 kwjO5OC8  
basis of preparation                                (会计报表的)编制基础 g~hMOI?KK^  
book of account                               账目，账簿 AtQ.H-8r  
borrowing                                         借款，贷款，借债 X^\D"fmE.  
branch                                              分支，分支机构，分店 'ZbWr*bo  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]?^V xB7L  
budget                                              预算 8dE0y
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building                                      建筑物；大楼  4'QX1
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business conditions                                  业务情况，经营情况 y:'Ns$+  
business licence                               (企业等的)营业执照 :[0 R F^2}  
business relation                                业务关系 tZ_'>7)  
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