[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 y3d`$'7H>  
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审计词汇英汉对照 BYRf MtT@+  
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ability to continue as a going concern               持续经营能力 oB+drDp8U  
acceptability                                     可接受性，可接受程度 @Jr:+|v3B  
acceptable level of detection risk                     检查风险的可接受水平 ~Z-o2+xA  
acceptance of engagement                       接受委托 Qh3BI?GZ'3  
accepting the engagement for the first time              首次接受委托 UU'0WIbY6  
access to asset                                         对资产的接触 Ce_k&[AJF  
according to                                     根据，依据，依照 #q?'<''d,
 
account balance                                账户余额 ?h\fwF3  
account for                                       对……进行会计处理，核算；解释 e*)*__$O  
accounting                                        会计，会计学 $raq,S P  
accounting advisory serve                        会计咨询服务 ~xCv_u^=  
accounting firm                                 会计师事务所 iC2``[m"  
accounting information                      会计信息，会计资料 >\[/e{Q"  
accounting period                             会计期间 17la/7l<  
accounting policies                                   会计政策 x18(}4  
accounting professional bodies                 会计职业组织，会计职业团体 }l"pxp1K  
accounting records                                   会计记录 #|8Ia:=s
 
accounting responsibility                           会计责任 z>lIZ}  
accounting service                             会计服务 Q?xA))0  
accounting standards                                会计准则 G{CKb{  
Accounting Standards for Business Enterprises       企业会计准则 _3%eIyk4T  
accounting system                             会计系统 4]G J
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accounting treatment                                会计处理 YpJJ]Rszg  
accuracy                                    准确性，精确性 }iIZA
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additional audit procedures                      追加审计程序 uo`zAKM&A  
addressee                                         收件人，收信人 x4bmV@b  
Administration of State-owned Assets  (the～)     国有资产管理局 N2 4J!L  
administrative laws and regulations                 行政法规 ;-kC&GZf  
adverse impact                                 不利影响，负面影响 3LRBH+Tt  
adverse opinion                                反对意见 L _D#  
advisory group                                  咨询组，顾问组 |tN:o= 6  
agency fee                                        代理费，代理费用 {;5\#VFg  
aggregate                                          总计，合计为…… FRhHp(0}5  
alternation of document and record                 变造文件和记录 F ~SA3M:  
alternative audit procedures                      替代审计程序，备选审计程序 }i._&x`):  
amend                                              修改，修订 fj|X`,TiZ;  
amortisation                                      摊销 owviIZFe  
analytical capacity                             分析能力 L9{y1'')  
analytical procedures                               分析性程序 V!\'7-[
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annual financial statements                        年度会计报表，年度财务报表 8Wba Hw_  
appendix                                          附录，附表 F/ o }5H  
applicable                                         适用的 PCx:  
applicable laws and regulations                 适用的法规 TrPw*4h 9s  
application systems                                  应用系统 P](/5KrK  
apply consistently                              一贯地执行，一贯地实施 .fAHP 5-  
appropriate                                       适当的，合适的； l#IN)">1
 
征用，挪用 O\F$~YQ  
appropriate authorization                          适当的授权 Yz)+UF,  
appropriateness of audit evidence                    审计证据的适当性 gz#2}  
approval                                    批准，核准 [>D5(O  
assertion                                    (会计报表上的)认定；确认 =O%'qUj`q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 IFsh"i  
asset                                                 资产，财产 K2
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asset restructuring                             资产重组 XM f>B|
  
assignment of duties                                 职责的划分 nc3u
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assistant                                     助理，助理人员 _9yW; i-  
associated company                                 联属公司，联营公司 |@5G\N-  
association                                        联合，结合；协会，社团 % oJH 6F  
assumption                                       假设，假定 X2T _} {  
at a given date                                         在某一特定时日 .cm9&&"Z  
attestation                                         鉴证，公证 f cnv[B..{  
attestation service                             鉴证服务 GC`/\~TM  
audit adjustment                                审计调整 [}I|tb>Pg  
audit areas                                        审计领域 +,]_TxL|C  
audit conclusion                                审计结论 U1Y0G[i)  
audit effectiveness                             审计效果 (QTQxZ
 
audit efficiency                                  审计效率 l6- n{
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audit engagement letter                      审计业务约定书 ;b}cn!U]  
audit evidence                                          审计证据 3S .2  
audit fee                                    审计费 !Qq~lAJO;  
audit files                                          审计档案 Q[c:A@oW  
audit findings                                     审计中发现的事项 )# v}8aL  
audit implementation stage                        审计实施阶段 &D91b
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audit mark                                        审计标识 .oM;D~(=9  
audit materiality                                 审计重要性 MxOIe|=&  
audit method                                     审计方法 Z.`0  
audit objective                                         审计目标，审计目的 ;OC{B}.vH  
audit of financial statements                      会计报表审计，财务报表审计 fI,2l   
audit opinion                                     审计意见 G<P/COI#M5  
audit period                                      被审计期间，被审计年度 5 qMP u|A  
audit plan                                          审计计划 %Z8wUG  
audit planning                                    编制审计计划，制定审计计划，审计计划 7+Er}y>  
audit planning stage                                  审计计划阶段 XVF!l>nE  
audit procedure                                审计程序 p7W9?b9  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 tkQrxa|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jX.'G   
audit report with a qualified opinion                 有保留意见的审计报告 Yfx ?3  
audit report with an adverse opinion                否定意见的审计报告 ydMhb367|  
audit report with dual dates                      双重日期审计报告 7)RR
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audit reporting stage                                 审计报告阶段 .l,]yWwfK  
audit responsibility                                   审计责任 -Un"z6*  
audit results                                      审计结果 *^KEb")$  
audit risk                                          审计风险 ^B8[B&K  
audit sampling                                          审计抽样 h1y3gl[;TD  
audit sampling techniques                         审计抽样方法，审计抽样技术 c_t7<  
audit strategies                                  审计策略 Tv `&  
audit summary                                         审计总结，审计小结 cfPp>EK  
audit team                                         审计小组 XT
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audit test                                    审计测试 ?w&?P}e +  
audit trail                                          审计轨迹 >U.7>K V&  
audit work                                        审计工作 pd|l&xvka  
audit working paper                                 审计工作底稿 b\t?5z-Z  
audited financial statement                        审计会计报表，已审计财务报表 J\FLIw4  
Auditing Guidelines (the～)                      审计规范指南 3vkzN  
auditing standards                             审计准则 4b+_|kYb  
audit-oriented working paper                          (审计)业务类工作底稿 %!DTq`F  
authorisation                                     授权 ['Qh#^p  
authorisation of transaction                       交易的授权 OnyAM{$g  
availability                                         可获得性 .$ 1S-+(kV  
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balance                                      余额；差额；平衡 (Q.tH  
balance sheet                                    资产负债表 ol~ tfS  
bank                                                 银行 ,4k3C#!.i  
bank account                                    银行账户，银行户头 fm$Qd^E|e  
bank statement                                 银行对账单 #=72/[  
barter transaction                              易货交易，以物换物交易 $K
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basis of audit                                    审计依据 11Uu5e!.  
basis of preparation                                (会计报表的)编制基础 ]z2x`P^oI  
book of account                               账目，账簿 %0({MU  
borrowing                                         借款，贷款，借债 C`uL 4r  
branch                                              分支，分支机构，分店 wc#k@"2AZb  
brought forward                                (账户余额等的)承上年，承上期，承上页 &XW~l>!+  
budget                                              预算 >QPCYo<E  
building                                      建筑物；大楼 BjHp3-A'  
business conditions                                  业务情况，经营情况 %TO&  
business licence                               (企业等的)营业执照 #bCUI*N"P  
business relation                                业务关系 dA<SVk*0Q  
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