[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 fv
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审计词汇英汉对照 wB<cW>6  
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ability to continue as a going concern               持续经营能力 W=,]#Z+M;  
acceptability                                     可接受性，可接受程度 a!PN`N28  
acceptable level of detection risk                     检查风险的可接受水平 }q?q)cG  
acceptance of engagement                       接受委托 p#gf^Y5  
accepting the engagement for the first time              首次接受委托 Owh:(E J"d  
access to asset                                         对资产的接触 ,rhNXx  
according to                                     根据，依据，依照 2}5@:cwR+  
account balance                                账户余额 <,9rXjeRl  
account for                                       对……进行会计处理，核算；解释 )xTu|V  
accounting                                        会计，会计学 s]xn&rd_  
accounting advisory serve                        会计咨询服务 i^rHZmT  
accounting firm                                 会计师事务所 ;|oem\dKv  
accounting information                      会计信息，会计资料 yQC8Gt8  
accounting period                             会计期间 B<,
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accounting policies                                   会计政策 [Fr <tKtB  
accounting professional bodies                 会计职业组织，会计职业团体 qc6d,z/  
accounting records                                   会计记录 :}o{<U  
accounting responsibility                           会计责任 i\RB KF  
accounting service                             会计服务 {65_k  
accounting standards                                会计准则 #jw%0H;l]  
Accounting Standards for Business Enterprises       企业会计准则 rwAycW7  
accounting system                             会计系统 ?nf4K/IjZ!  
accounting treatment                                会计处理 z~;@Mo"*f  
accuracy                                    准确性，精确性 \Zn~y--Z  
additional audit procedures                      追加审计程序 Wix4se1Ac  
addressee                                         收件人，收信人 .?r}3C
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Administration of State-owned Assets  (the～)     国有资产管理局 {%X[Snv  
administrative laws and regulations                 行政法规 N2Cf(  
adverse impact                                 不利影响，负面影响 DF"*[]^[  
adverse opinion                                反对意见 .y#>mXm>  
advisory group                                  咨询组，顾问组 IpVtbDW  
agency fee                                        代理费，代理费用 H8!lSRq  
aggregate                                          总计，合计为…… $XFFNE`%  
alternation of document and record                 变造文件和记录 \%.&$z3wz  
alternative audit procedures                      替代审计程序，备选审计程序 @DyMq3Gt?&  
amend                                              修改，修订 -nB. .q  
amortisation                                      摊销 ?lIh&C8]X  
analytical capacity                             分析能力 (z%OK[  
analytical procedures                               分析性程序 et`rPK~m  
annual financial statements                        年度会计报表，年度财务报表 EOf*1/Ih  
appendix                                          附录，附表 p%e />N.P  
applicable                                         适用的 G\*`%B_ n  
applicable laws and regulations                 适用的法规 lq)[  
application systems                                  应用系统 tU>4?`)E  
apply consistently                              一贯地执行，一贯地实施 KocNJ TB  
appropriate                                       适当的，合适的； ABhQ7 x
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征用，挪用 ='HLA-uT  
appropriate authorization                          适当的授权 >7QC
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appropriateness of audit evidence                    审计证据的适当性 /ASpAl[J  
approval                                    批准，核准 wPpe rn05  
assertion                                    (会计报表上的)认定；确认 }9L;|ul6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 e{*z4q1  
asset                                                 资产，财产 f7 zGz  
asset restructuring                             资产重组 V_T~5%9Fy  
assignment of duties                                 职责的划分 ?O/!pUAu  
assistant                                     助理，助理人员 kJ B u7  
associated company                                 联属公司，联营公司 4pFoSs?\  
association                                        联合，结合；协会，社团 LLwC*)#  
assumption                                       假设，假定 ;vgaFc]  
at a given date                                         在某一特定时日 ^L's45&
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attestation                                         鉴证，公证 |f+fG=a67V  
attestation service                             鉴证服务 wmit>69S  
audit adjustment                                审计调整 t` zPx#])  
audit areas                                        审计领域 8' +I8J0l  
audit conclusion                                审计结论 6$p6dmV|  
audit effectiveness                             审计效果 O4,?C)  
audit efficiency                                  审计效率 c nV2}U/\  
audit engagement letter                      审计业务约定书 dxF)) Z  
audit evidence                                          审计证据 ~
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audit fee                                    审计费 0u ,nSvch  
audit files                                          审计档案 /U"3LX  
audit findings                                     审计中发现的事项 U p: M[S  
audit implementation stage                        审计实施阶段 Ba;tEF{X  
audit mark                                        审计标识 ef -PlGn  
audit materiality                                 审计重要性 fb|lWEw5h.  
audit method                                     审计方法 s C?-L  
audit objective                                         审计目标，审计目的 mvGj !'  
audit of financial statements                      会计报表审计，财务报表审计 AM4 :xz  
audit opinion                                     审计意见 IL<@UWs6  
audit period                                      被审计期间，被审计年度 6
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audit plan                                          审计计划 (rjv3=9\3  
audit planning                                    编制审计计划，制定审计计划，审计计划 +L#Q3}=s  
audit planning stage                                  审计计划阶段 x5W. 3*  
audit procedure                                审计程序 }<G#bh6;Q  
audit programme                               审计程序表，具体审计计划 (hIy31Pf  
audit report                                       审计报告 SR {KL#NC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YRJw,xl  
audit report with a qualified opinion                 有保留意见的审计报告 |(rTz!!-  
audit report with an adverse opinion                否定意见的审计报告 .
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audit report with dual dates                      双重日期审计报告 CWM_J9f  
audit reporting stage                                 审计报告阶段 9K_p4 mq  
audit responsibility                                   审计责任 Wj31mV  
audit results                                      审计结果 J, vEZT<Mt  
audit risk                                          审计风险 N(L?F):fT  
audit sampling                                          审计抽样 X?q,m4+  
audit sampling techniques                         审计抽样方法，审计抽样技术 *W=R:Bl!  
audit strategies                                  审计策略 T&kr IZw  
audit summary                                         审计总结，审计小结 ]jwF[D  
audit team                                         审计小组 ,$;pLjo6  
audit test                                    审计测试 %n>*jFC  
audit trail                                          审计轨迹 ^EmI;ks  
audit work                                        审计工作 Y` tB5P  
audit working paper                                 审计工作底稿 w;KNS'  
audited financial statement                        审计会计报表，已审计财务报表 <>^o
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Auditing Guidelines (the～)                      审计规范指南  .'^ Pg  
auditing standards                             审计准则 OG}m+K&<  
audit-oriented working paper                          (审计)业务类工作底稿 5<L+T  
authorisation                                     授权 H6]z98  
authorisation of transaction                       交易的授权 nn6&`$(Q~  
availability                                         可获得性 uY Y{M`  
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balance                                      余额；差额；平衡 \*6Ld%:h$  
balance sheet                                    资产负债表 &\/p5RX  
bank                                                 银行 X\'+);Z
 
bank account                                    银行账户，银行户头 o-%DL*^5  
bank statement                                 银行对账单 A>W8^|l6+-  
barter transaction                              易货交易，以物换物交易 tu0agSpU  
basis of audit                                    审计依据 SFx|9$hXm  
basis of preparation                                (会计报表的)编制基础 %oqC5O6  
book of account                               账目，账簿 2/V9Or52  
borrowing                                         借款，贷款，借债 l<=Y.P_2  
branch                                              分支，分支机构，分店 WEFvJ0]  
brought forward                                (账户余额等的)承上年，承上期，承上页 q3-V_~5^/z  
budget                                              预算 W=@]
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building                                      建筑物；大楼 nRlvW{p;  
business conditions                                  业务情况，经营情况 !L_\6;aP,x  
business licence                               (企业等的)营业执照 e|jmOYWG  
business relation                                业务关系 [agp06 $D?  
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