[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 y!?l;xMS  
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审计词汇英汉对照 L(i*v5?  
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ability to continue as a going concern               持续经营能力 x0!5z1KQh  
acceptability                                     可接受性，可接受程度 KW.QVBuVO#  
acceptable level of detection risk                     检查风险的可接受水平 NuqWezJm&  
acceptance of engagement                       接受委托 gr")Jw7  
accepting the engagement for the first time              首次接受委托 '9MtIcNb  
access to asset                                         对资产的接触 idr,s\$>  
according to                                     根据，依据，依照 +\a`:QET  
account balance                                账户余额 9V=bV=4:  
account for                                       对……进行会计处理，核算；解释 u
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accounting                                        会计，会计学 A+lP]Oy0S  
accounting advisory serve                        会计咨询服务 4^0L2BVcv  
accounting firm                                 会计师事务所 UldG0+1d  
accounting information                      会计信息，会计资料 `9   
accounting period                             会计期间 d= -/'_'  
accounting policies                                   会计政策 t
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accounting professional bodies                 会计职业组织，会计职业团体 t<6`?\Gk  
accounting records                                   会计记录 [fU2$(mT+  
accounting responsibility                           会计责任 RqIic\a D  
accounting service                             会计服务 9j[%Y?  
accounting standards                                会计准则 `_6!nkq8  
Accounting Standards for Business Enterprises       企业会计准则 ;O 2r
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accounting system                             会计系统 e'c~;Z\A
 
accounting treatment                                会计处理 FasA f(3  
accuracy                                    准确性，精确性 ,afh]#  
additional audit procedures                      追加审计程序 3P!Jw7e  
addressee                                         收件人，收信人 ~
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Administration of State-owned Assets  (the～)     国有资产管理局 n(gw%w+\7  
administrative laws and regulations                 行政法规 qdB@P  
adverse impact                                 不利影响，负面影响 ]&3UF?  
adverse opinion                                反对意见 J['paHSF  
advisory group                                  咨询组，顾问组 I T)rhi:  
agency fee                                        代理费，代理费用 KbY5 qou  
aggregate                                          总计，合计为…… k@eU #c5c  
alternation of document and record                 变造文件和记录 h
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alternative audit procedures                      替代审计程序，备选审计程序 *FkG32k  
amend                                              修改，修订 Z%Nl<i  
amortisation                                      摊销 qF{u+Ms  
analytical capacity                             分析能力 AWP CJmr  
analytical procedures                               分析性程序 'Dq!o[2y  
annual financial statements                        年度会计报表，年度财务报表 $e;_N4d^  
appendix                                          附录，附表 I-NzGx2u  
applicable                                         适用的 VN[h0+n4Th  
applicable laws and regulations                 适用的法规 38dXfl  
application systems                                  应用系统 Y" s1z<?  
apply consistently                              一贯地执行，一贯地实施 vv  _I o  
appropriate                                       适当的，合适的； P+sxlf:0  
征用，挪用 +'H_sMmi{  
appropriate authorization                          适当的授权 8Hf!@p6R+  
appropriateness of audit evidence                    审计证据的适当性 Nw}y_Qf{  
approval                                    批准，核准 v?)-KtX|  
assertion                                    (会计报表上的)认定；确认 )z9)oM\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A-O@e e  
asset                                                 资产，财产 XQhBnam%  
asset restructuring                             资产重组 SLL%XF~/Sb  
assignment of duties                                 职责的划分 H'E>QT  
assistant                                     助理，助理人员 &j,rq?eh$  
associated company                                 联属公司，联营公司 *]fBd<(8  
association                                        联合，结合；协会，社团  =uZ[  
assumption                                       假设，假定 m<wng2`NTv  
at a given date                                         在某一特定时日 31LXzQvFG  
attestation                                         鉴证，公证 ln7{c #lE  
attestation service                             鉴证服务 &,xN$  
audit adjustment                                审计调整 5Cd>p<  
audit areas                                        审计领域 8oG0tX3i  
audit conclusion                                审计结论 +Eh1>m  
audit effectiveness                             审计效果 #J]u3*Tn|  
audit efficiency                                  审计效率 ]l>)Di#*o  
audit engagement letter                      审计业务约定书 @ X_x?N  
audit evidence                                          审计证据 jRS0(8  
audit fee                                    审计费
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audit files                                          审计档案 ?y F)tF+<  
audit findings                                     审计中发现的事项 NaS gK  
audit implementation stage                        审计实施阶段 lvIKL!;H  
audit mark                                        审计标识 V?v,q'? $  
audit materiality                                 审计重要性 R74kt36M  
audit method                                     审计方法 ^ad p<?q4  
audit objective                                         审计目标，审计目的 LQ"56PP<  
audit of financial statements                      会计报表审计，财务报表审计 1Tf"<Dp  
audit opinion                                     审计意见  4G&E?  
audit period                                      被审计期间，被审计年度 sT
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audit plan                                          审计计划 w{Wz^=';  
audit planning                                    编制审计计划，制定审计计划，审计计划 6)m}e?
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audit planning stage                                  审计计划阶段 7_taqcj  
audit procedure                                审计程序 h8oG5|Y  
audit programme                               审计程序表，具体审计计划 bort2k  
audit report                                       审计报告 @gQ{*dN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {%xwoMVc+  
audit report with a qualified opinion                 有保留意见的审计报告 ~AxA ,  
audit report with an adverse opinion                否定意见的审计报告 3(':4Tas  
audit report with dual dates                      双重日期审计报告 Qwb=N  
audit reporting stage                                 审计报告阶段 }s=D,_}m  
audit responsibility                                   审计责任 gmy$_4+6o  
audit results                                      审计结果 zR(}X8fP  
audit risk                                          审计风险 ^#2w::Ds}!  
audit sampling                                          审计抽样 ahA21W`k  
audit sampling techniques                         审计抽样方法，审计抽样技术 W XDl\*n  
audit strategies                                  审计策略 f( 5c  
audit summary                                         审计总结，审计小结 xSZgQF~  
audit team                                         审计小组 v!T%xUb0  
audit test                                    审计测试 |ul25/B B  
audit trail                                          审计轨迹 yazC2Enes8  
audit work                                        审计工作 V} Y %9V  
audit working paper                                 审计工作底稿 Y 9]  
audited financial statement                        审计会计报表，已审计财务报表 sPn[FuT>+s  
Auditing Guidelines (the～)                      审计规范指南 )f9f_^;  
auditing standards                             审计准则 QWv+Ja  
audit-oriented working paper                          (审计)业务类工作底稿 y^tuybpZY<  
authorisation                                     授权 [op!:K0  
authorisation of transaction                       交易的授权 f8kPbpV,  
availability                                         可获得性 q?g4**C  
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balance                                      余额；差额；平衡 9nlfb~F~P  
balance sheet                                    资产负债表 C Fq3  
bank                                                 银行 C1^=se  
bank account                                    银行账户，银行户头 e
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bank statement                                 银行对账单 tM] ~^U  
barter transaction                              易货交易，以物换物交易 )
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basis of audit                                    审计依据 cq+|fg~Yy  
basis of preparation                                (会计报表的)编制基础 5*u0VabC<  
book of account                               账目，账簿 5v"QKI  
borrowing                                         借款，贷款，借债 %4Cs c  
branch                                              分支，分支机构，分店 %N_5p'W  
brought forward                                (账户余额等的)承上年，承上期，承上页 }z1aKa9  
budget                                              预算 6lOT5C eJ"  
building                                      建筑物；大楼 ya3A^&:  
business conditions                                  业务情况，经营情况 H=[ eO  
business licence                               (企业等的)营业执照 wgxr8;8`q  
business relation                                业务关系 n#XiCo_\  
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