[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 uH3D{4   
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审计词汇英汉对照 {;2i.m1  
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ability to continue as a going concern               持续经营能力 1 4LI5T  
acceptability                                     可接受性，可接受程度 8\<jyJ  
acceptable level of detection risk                     检查风险的可接受水平 GFSt<k)  
acceptance of engagement                       接受委托 qDWsvx]  
accepting the engagement for the first time              首次接受委托 KlK`;cr?  
access to asset                                         对资产的接触 n(~\l#o@  
according to                                     根据，依据，依照 G0n'KB
 
account balance                                账户余额 Ou'?]{   
account for                                       对……进行会计处理，核算；解释 v+6@cC  
accounting                                        会计，会计学 PR<||"03  
accounting advisory serve                        会计咨询服务 J H.K.C(  
accounting firm                                 会计师事务所 r!}al5~&  
accounting information                      会计信息，会计资料 DjMf,wX-{  
accounting period                             会计期间 F2(q>#<_  
accounting policies                                   会计政策 5)1+~B  
accounting professional bodies                 会计职业组织，会计职业团体 4 ;Qlu  
accounting records                                   会计记录 df+t:a  
accounting responsibility                           会计责任 3+MB5T  
accounting service                             会计服务 ashcvn~z  
accounting standards                                会计准则 C@o%J.9"#  
Accounting Standards for Business Enterprises       企业会计准则 4VN aq<8  
accounting system                             会计系统 8GJdRL(  
accounting treatment                                会计处理 Kex[ >L10G  
accuracy                                    准确性，精确性 F?Ju ??O  
additional audit procedures                      追加审计程序 lA>\Ko  
addressee                                         收件人，收信人 Kr L>FI  
Administration of State-owned Assets  (the～)     国有资产管理局 e2CV6F@a  
administrative laws and regulations                 行政法规 b(GFMk  
adverse impact                                 不利影响，负面影响 7#;vG>]  
adverse opinion                                反对意见 X7UBopm&  
advisory group                                  咨询组，顾问组 U7 &x rif  
agency fee                                        代理费，代理费用 4n 3Tp{Y}  
aggregate                                          总计，合计为…… JM0I(%Z%  
alternation of document and record                 变造文件和记录 %;`>`j5  
alternative audit procedures                      替代审计程序，备选审计程序 ,xJrXPW  
amend                                              修改，修订 ~Pk0u{,4XQ  
amortisation                                      摊销 ]TO/
kl/  
analytical capacity                             分析能力 >=ot8%.!,B  
analytical procedures                               分析性程序 1;u4X`8  
annual financial statements                        年度会计报表，年度财务报表 :lcea6iO  
appendix                                          附录，附表 ^CzYDq  
applicable                                         适用的 YHxbDf dA  
applicable laws and regulations                 适用的法规 pw>m.=9|y  
application systems                                  应用系统 Z+s%;f;  
apply consistently                              一贯地执行，一贯地实施 &UAe!{E 0  
appropriate                                       适当的，合适的； "YFls#4H-  
征用，挪用 ~4.r^)\  
appropriate authorization                          适当的授权 y_F}s9wj  
appropriateness of audit evidence                    审计证据的适当性 8uG0^h}  
approval                                    批准，核准 $%2_{m_K:p  
assertion                                    (会计报表上的)认定；确认 q5& Ci`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5''*UFIF1  
asset                                                 资产，财产 ']51jabm  
asset restructuring                             资产重组 ~M ?|Vn  
assignment of duties                                 职责的划分 2x$x; \*j  
assistant                                     助理，助理人员 #/J 'P[z  
associated company                                 联属公司，联营公司 Qqs"?Z,P  
association                                        联合，结合；协会，社团 <FFJzNc+  
assumption                                       假设，假定 "#^MUQ!a  
at a given date                                         在某一特定时日 a,'Cyv">  
attestation                                         鉴证，公证 74vm t<Q  
attestation service                             鉴证服务 wN]J8Ir  
audit adjustment                                审计调整 V:K;] h*!  
audit areas                                        审计领域 )jW(6  
audit conclusion                                审计结论 ?z`MPdO  
audit effectiveness                             审计效果 Iur9I>8h  
audit efficiency                                  审计效率 u'9gVU B  
audit engagement letter                      审计业务约定书 sn\;bq  
audit evidence                                          审计证据 Q/_#k/R  
audit fee                                    审计费 ,j980/  
audit files                                          审计档案 !oSLl.fQd  
audit findings                                     审计中发现的事项 "|LQK0q3  
audit implementation stage                        审计实施阶段 <Q`&o@I  
audit mark                                        审计标识 H~+xB 1  
audit materiality                                 审计重要性 Vk<k+=7  
audit method                                     审计方法 [$:,-Q@  
audit objective                                         审计目标，审计目的 &a~=
b,  
audit of financial statements                      会计报表审计，财务报表审计 p]LnE`v  
audit opinion                                     审计意见 2PC5^Ni/9@  
audit period                                      被审计期间，被审计年度 Vb6K:ZnF  
audit plan                                          审计计划 B#N7qoi  
audit planning                                    编制审计计划，制定审计计划，审计计划 'qeP6}M  
audit planning stage                                  审计计划阶段 3l:XhLOj  
audit procedure                                审计程序 w-
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audit programme                               审计程序表，具体审计计划 _,;%mK  
audit report                                       审计报告 8Pmwzpk02  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 swr"k6;G  
audit report with a qualified opinion                 有保留意见的审计报告 3A0_C?E  
audit report with an adverse opinion                否定意见的审计报告 n E:'Zxj  
audit report with dual dates                      双重日期审计报告 ]S/G\z  
audit reporting stage                                 审计报告阶段 _x\m|SF_g  
audit responsibility                                   审计责任 ~ l )t|'6  
audit results                                      审计结果 4 eh=f!(+  
audit risk                                          审计风险 `"<2)yq?  
audit sampling                                          审计抽样 t{(Mf2GR1  
audit sampling techniques                         审计抽样方法，审计抽样技术 r
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audit strategies                                  审计策略 P.4E{.)(  
audit summary                                         审计总结，审计小结 XeUprN  
audit team                                         审计小组 mZoD033H  
audit test                                    审计测试 Z.jCera.  
audit trail                                          审计轨迹 S=9E@(]  
audit work                                        审计工作 mCk5B*Jy  
audit working paper                                 审计工作底稿 JLUms  
audited financial statement                        审计会计报表，已审计财务报表 _ VKgs]Y  
Auditing Guidelines (the～)                      审计规范指南 Cg6;I.K  
auditing standards                             审计准则 fEiJ~&{&  
audit-oriented working paper                          (审计)业务类工作底稿 # cWHDRLX  
authorisation                                     授权 9+VF<
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authorisation of transaction                       交易的授权 gduxA/aT  
availability                                         可获得性 }MZan" cfo  
B A~y VYC6l  
balance                                      余额；差额；平衡 ~{QEL2  
balance sheet                                    资产负债表 /RF%1!M K  
bank                                                 银行 )1z4q`  
bank account                                    银行账户，银行户头 -N^=@Yx)  
bank statement                                 银行对账单 N{pa) /  
barter transaction                              易货交易，以物换物交易 Z[;#|$J  
basis of audit                                    审计依据 gE=Wcb!  
basis of preparation                                (会计报表的)编制基础 Vu|dV\N0*  
book of account                               账目，账簿 `QLowna  
borrowing                                         借款，贷款，借债 -- S"w@  
branch                                              分支，分支机构，分店 Ec.)!Hu  
brought forward                                (账户余额等的)承上年，承上期，承上页 pGk"3.ce  
budget                                              预算 mVrKz  
building                                      建筑物；大楼 `i4I!E  
business conditions                                  业务情况，经营情况 RK
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business licence                               (企业等的)营业执照 ; $6x=uZ  
business relation                                业务关系 "o==4?*L  
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