[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 4p&SlJ  
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审计词汇英汉对照 RK]."m0c~#  
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ability to continue as a going concern               持续经营能力 PJcz] <  
acceptability                                     可接受性，可接受程度 rNHV  
acceptable level of detection risk                     检查风险的可接受水平 "_&HM4%!  
acceptance of engagement                       接受委托 X/wqfP  
accepting the engagement for the first time              首次接受委托 |Oaj Jux  
access to asset                                         对资产的接触 \-s'H:
 
according to                                     根据，依据，依照 X"G3lG  
account balance                                账户余额 fm% Y*<Y"  
account for                                       对……进行会计处理，核算；解释 d7QQ5FiB  
accounting                                        会计，会计学 mCpoaGV_  
accounting advisory serve                        会计咨询服务 2|^bDg;W+u  
accounting firm                                 会计师事务所 !NOvKC!  
accounting information                      会计信息，会计资料 Ib4 8`  
accounting period                             会计期间  uRNc9  
accounting policies                                   会计政策 P(r}<SM  
accounting professional bodies                 会计职业组织，会计职业团体 seH#v  
accounting records                                   会计记录 w4+b zd Z  
accounting responsibility                           会计责任 iN
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accounting service                             会计服务 K31rt-IIt  
accounting standards                                会计准则 mk~Lkwl  
Accounting Standards for Business Enterprises       企业会计准则 k4-C*Gx$h  
accounting system                             会计系统 C>7k|;BvF  
accounting treatment                                会计处理 mE]W#?   
accuracy                                    准确性，精确性 -r82'3]  
additional audit procedures                      追加审计程序 ex2*oqAdX  
addressee                                         收件人，收信人 T%F8=kb-9  
Administration of State-owned Assets  (the～)     国有资产管理局 Icf@uQ6  
administrative laws and regulations                 行政法规 B6Tn8@O  
adverse impact                                 不利影响，负面影响 3'6
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adverse opinion                                反对意见 (5N&b h`E  
advisory group                                  咨询组，顾问组 \bb,gRfP  
agency fee                                        代理费，代理费用 ]urcA,a  
aggregate                                          总计，合计为…… |3g:q  
alternation of document and record                 变造文件和记录 akQtre`5sd  
alternative audit procedures                      替代审计程序，备选审计程序 3C8'@-U  
amend                                              修改，修订 r,
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amortisation                                      摊销 ;z7iUke0%  
analytical capacity                             分析能力 %P9Zx!i>  
analytical procedures                               分析性程序 B)
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annual financial statements                        年度会计报表，年度财务报表 S?=2GY  
appendix                                          附录，附表 UeT"v?zP  
applicable                                         适用的 W~QZ (:IK  
applicable laws and regulations                 适用的法规 W"WvkW>-  
application systems                                  应用系统 @,sg^KB  
apply consistently                              一贯地执行，一贯地实施 d=wzN3 ;-  
appropriate                                       适当的，合适的； *pvhkJ g(  
征用，挪用 rC<m6  
appropriate authorization                          适当的授权 4//Ww6W:  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 >UuLSF}  
assertion                                    (会计报表上的)认定；确认 (85F1"Jp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :/Nz' n  
asset                                                 资产，财产 J]|-.Wv1  
asset restructuring                             资产重组 d8 ve$X  
assignment of duties                                 职责的划分 Hj;j\R >2  
assistant                                     助理，助理人员 eA_1?j]E3  
associated company                                 联属公司，联营公司 !H,R$3~  
association                                        联合，结合；协会，社团 G(4:yK0  
assumption                                       假设，假定 P*(lc:  
at a given date                                         在某一特定时日 W~Mj6c~S"  
attestation                                         鉴证，公证 w];t]q|  
attestation service                             鉴证服务 2&!G@5  
audit adjustment                                审计调整 lTdYPqMi  
audit areas                                        审计领域 8N8B${X  
audit conclusion                                审计结论 dmrM %a}W-  
audit effectiveness                             审计效果 #!y|cP~;I  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 J/wot,j^  
audit evidence                                          审计证据 IEeh)aj[  
audit fee                                    审计费 ?^IM2}(p  
audit files                                          审计档案 /5r[M=_ihr  
audit findings                                     审计中发现的事项 .6OE8w 1  
audit implementation stage                        审计实施阶段 G*wn[o(^j  
audit mark                                        审计标识 {q8V
 
audit materiality                                 审计重要性 FQ(=Fnqn  
audit method                                     审计方法 Nc]oAY  
audit objective                                         审计目标，审计目的 JYKA@sZHe  
audit of financial statements                      会计报表审计，财务报表审计 94|BSxc  
audit opinion                                     审计意见 rxCuV  
audit period                                      被审计期间，被审计年度 $ +[HJ{  
audit plan                                          审计计划 0t*q5pAG".  
audit planning                                    编制审计计划，制定审计计划，审计计划 w>VM--  
audit planning stage                                  审计计划阶段 {v]A`u )  
audit procedure                                审计程序 "W:'cIw  
audit programme                               审计程序表，具体审计计划 {My/+{eS!?  
audit report                                       审计报告 Z^`>;n2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U#,2et6  
audit report with a qualified opinion                 有保留意见的审计报告 {?BxVDD07  
audit report with an adverse opinion                否定意见的审计报告 ]rHdG^0uss  
audit report with dual dates                      双重日期审计报告 cKK 1$x  
audit reporting stage                                 审计报告阶段 U4zyhj  
audit responsibility                                   审计责任 vD}y%}  
audit results                                      审计结果 KH2a 2  
audit risk                                          审计风险 3=5+NJ'8  
audit sampling                                          审计抽样 #xE"];  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 m]Z& .,bA  
audit summary                                         审计总结，审计小结 P*R`3Y,  
audit team                                         审计小组 vVZ@/D6w  
audit test                                    审计测试 01 #a  
audit trail                                          审计轨迹 ]X4A)%i  
audit work                                        审计工作 jcOxtDTSW  
audit working paper                                 审计工作底稿 Cq/*/jBM  
audited financial statement                        审计会计报表，已审计财务报表 +&-/$\"  
Auditing Guidelines (the～)                      审计规范指南 OZLU >LU  
auditing standards                             审计准则 ShHm7+fV  
audit-oriented working paper                          (审计)业务类工作底稿 SH5GW3\h  
authorisation                                     授权 AVi w}Y J  
authorisation of transaction                       交易的授权 8TC%]SvYim  
availability                                         可获得性 e [3sWv  
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balance                                      余额；差额；平衡 RP z0WP  
balance sheet                                    资产负债表 y$#mk3(e~t  
bank                                                 银行 t#}/VnSQ  
bank account                                    银行账户，银行户头 K  )1K ]  
bank statement                                 银行对账单 %nP13V]  
barter transaction                              易货交易，以物换物交易 pvP|.sw5G  
basis of audit                                    审计依据 # TC x8]F  
basis of preparation                                (会计报表的)编制基础 x:"_B  
book of account                               账目，账簿 44mYs`]  
borrowing                                         借款，贷款，借债 VL&E2^*E  
branch                                              分支，分支机构，分店 qnv9?Xh  
brought forward                                (账户余额等的)承上年，承上期，承上页 7oh6G  
budget                                              预算 Zz,E4+'Rm  
building                                      建筑物；大楼 2|kx:^D p  
business conditions                                  业务情况，经营情况 xv9SQ,n<  
business licence                               (企业等的)营业执照 TR5"K{WDx  
business relation                                业务关系 *>9#a0cp  
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