[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 pRxVsOb  
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审计词汇英汉对照 ^*UtF9~%n  
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ability to continue as a going concern               持续经营能力 J4j:nd  
acceptability                                     可接受性，可接受程度 c;(Fz^&_  
acceptable level of detection risk                     检查风险的可接受水平 lb*;Z7fx<'  
acceptance of engagement                       接受委托 ^jb;4nf  
accepting the engagement for the first time              首次接受委托 I*JJvqh
  
access to asset                                         对资产的接触 k#~oagW_Gw  
according to                                     根据，依据，依照 -$#2?/uqC  
account balance                                账户余额 ]Lg~I#/#  
account for                                       对……进行会计处理，核算；解释 ps8tr:T^=  
accounting                                        会计，会计学 9m_~Zs}Z  
accounting advisory serve                        会计咨询服务 0t"Iq71/  
accounting firm                                 会计师事务所 B]b/(Q+  
accounting information                      会计信息，会计资料 7I]?:%8h  
accounting period                             会计期间 iqB%sIP  
accounting policies                                   会计政策 %qE"A6j  
accounting professional bodies                 会计职业组织，会计职业团体 W?!rqo2SP  
accounting records                                   会计记录 9C Ki$L  
accounting responsibility                           会计责任 91yYR*  
accounting service                             会计服务 mea} 9]c  
accounting standards                                会计准则 }wBpBw2J  
Accounting Standards for Business Enterprises       企业会计准则 -#G>`T~  
accounting system                             会计系统 ^r(]S %  
accounting treatment                                会计处理 v$JW7CKA  
accuracy                                    准确性，精确性 u0)9IZxc  
additional audit procedures                      追加审计程序 vF~q".imC  
addressee                                         收件人，收信人 =TzJgx  
Administration of State-owned Assets  (the～)     国有资产管理局 5! +{JTXa  
administrative laws and regulations                 行政法规 R47y/HG,  
adverse impact                                 不利影响，负面影响 omPxU2Jw  
adverse opinion                                反对意见 73]t5=D:  
advisory group                                  咨询组，顾问组 \Nf#{  
agency fee                                        代理费，代理费用 Z!fbc#L6  
aggregate                                          总计，合计为…… #cW:04  
alternation of document and record                 变造文件和记录 y] O&w{m$  
alternative audit procedures                      替代审计程序，备选审计程序 agruS'c g  
amend                                              修改，修订 qkp0'f*}  
amortisation                                      摊销 =(P$P   
analytical capacity                             分析能力 :J x%K  
analytical procedures                               分析性程序 *V+,X  
annual financial statements                        年度会计报表，年度财务报表 -k2|` t _  
appendix                                          附录，附表 N'l
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applicable                                         适用的 D^p)`*  
applicable laws and regulations                 适用的法规 &%)F5PT  
application systems                                  应用系统 :f_oN3F p  
apply consistently                              一贯地执行，一贯地实施 :9x]5;ma  
appropriate                                       适当的，合适的； |f1^&97=+  
征用，挪用 c(b`eUOO  
appropriate authorization                          适当的授权 >o&%via}  
appropriateness of audit evidence                    审计证据的适当性 M$>Nd6,@N  
approval                                    批准，核准 0
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assertion                                    (会计报表上的)认定；确认 pEN`6*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g`.H)36  
asset                                                 资产，财产 +;pw^QB  
asset restructuring                             资产重组 *}Z  
assignment of duties                                 职责的划分 Y$)y:.2#  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 (
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association                                        联合，结合；协会，社团 Buq(L6P9r  
assumption                                       假设，假定 0jxXUWO  
at a given date                                         在某一特定时日 ]-a
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attestation                                         鉴证，公证 'gD./|Z0  
attestation service                             鉴证服务 ,VUOsNN4\  
audit adjustment                                审计调整 /|h+,]< >  
audit areas                                        审计领域 qx*b\6Rt  
audit conclusion                                审计结论 ER[$TH&  
audit effectiveness                             审计效果 P
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audit efficiency                                  审计效率 k.)YFKi  
audit engagement letter                      审计业务约定书 x5;D'Y t"|  
audit evidence                                          审计证据 K$:btWSm  
audit fee                                    审计费  z.2UZ%:  
audit files                                          审计档案 )S`Yl;oL  
audit findings                                     审计中发现的事项 Rp:I&f$Hk/  
audit implementation stage                        审计实施阶段 Al *
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audit mark                                        审计标识 g1y@z8Z{  
audit materiality                                 审计重要性 `jhbKgR[  
audit method                                     审计方法 a~JZc<ze  
audit objective                                         审计目标，审计目的 ;yjw(OAI*  
audit of financial statements                      会计报表审计，财务报表审计 At[Sk
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audit opinion                                     审计意见 J_|%8N{[x  
audit period                                      被审计期间，被审计年度 j':<7n/A  
audit plan                                          审计计划 n
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audit planning                                    编制审计计划，制定审计计划，审计计划 Qn-nO_JL  
audit planning stage                                  审计计划阶段 fT?m~W^  
audit procedure                                审计程序 0A8G8^T  
audit programme                               审计程序表，具体审计计划 _Vt9ckaA  
audit report                                       审计报告 f8f3[O!x  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zA$ f$J7\^  
audit report with a qualified opinion                 有保留意见的审计报告 WHLTJ]OB  
audit report with an adverse opinion                否定意见的审计报告 1sJz`+\  
audit report with dual dates                      双重日期审计报告 z 3Z8vq  
audit reporting stage                                 审计报告阶段 ^Mhh2v  
audit responsibility                                   审计责任 f/0k,~,*  
audit results                                      审计结果 P-yVc2YH  
audit risk                                          审计风险 =0;njL(7;  
audit sampling                                          审计抽样 **1=|aa:  
audit sampling techniques                         审计抽样方法，审计抽样技术 YT)1_>*\  
audit strategies                                  审计策略 Y[rCF=ZVH  
audit summary                                         审计总结，审计小结 mT|r:Yr:  
audit team                                         审计小组 y0) mBCX  
audit test                                    审计测试 .]<gm9l  
audit trail                                          审计轨迹 jSdC1,wR  
audit work                                        审计工作 j9/iBK\Y  
audit working paper                                 审计工作底稿 {S@, ,  
audited financial statement                        审计会计报表，已审计财务报表 DM\pi9<m  
Auditing Guidelines (the～)                      审计规范指南 "dYT>w  
auditing standards                             审计准则 3{ea~G)[9  
audit-oriented working paper                          (审计)业务类工作底稿 o{hZjn-  
authorisation                                     授权 5RY-.c4}  
authorisation of transaction                       交易的授权 ~Xr[d07bC  
availability                                         可获得性 c2s73iz  
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balance                                      余额；差额；平衡 S~|\bnE  
balance sheet                                    资产负债表 (5hUoDr!  
bank                                                 银行 W~l.feW$i  
bank account                                    银行账户，银行户头 jsKKg^g  
bank statement                                 银行对账单 ew c:-2Y^  
barter transaction                              易货交易，以物换物交易 q!h'rX=_-  
basis of audit                                    审计依据 lD# yXLaC\  
basis of preparation                                (会计报表的)编制基础 EVLDP\w{  
book of account                               账目，账簿 kaECjZ_&+  
borrowing                                         借款，贷款，借债 G#E8xA"{/  
branch                                              分支，分支机构，分店 !SLfAFcS  
brought forward                                (账户余额等的)承上年，承上期，承上页 8`I,KkWg   
budget                                              预算 "N}MhcdS  
building                                      建筑物；大楼 FysIN~  
business conditions                                  业务情况，经营情况 ChNT;G<6$  
business licence                               (企业等的)营业执照 !9V; 8g  
business relation                                业务关系 o?#-Tk b  
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