[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 KfZb=v;-l  
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审计词汇英汉对照 K n=EDtg  
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ability to continue as a going concern               持续经营能力 5$Kj#9g-#  
acceptability                                     可接受性，可接受程度 S^==$TT  
acceptable level of detection risk                     检查风险的可接受水平 o,c}L9nvt  
acceptance of engagement                       接受委托 P6La)U`VA  
accepting the engagement for the first time              首次接受委托 }mIN)o  
access to asset                                         对资产的接触 9Oq(` 4  
according to                                     根据，依据，依照 |mRlP5  
account balance                                账户余额 ^E8qI8s  
account for                                       对……进行会计处理，核算；解释
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accounting                                        会计，会计学 4pQf*l8e  
accounting advisory serve                        会计咨询服务 5p:BHw;%;  
accounting firm                                 会计师事务所 2fu<s^9dh  
accounting information                      会计信息，会计资料 HQ7g0:-^a>  
accounting period                             会计期间 ~I;x_0iY4  
accounting policies                                   会计政策 !vpXXI4  
accounting professional bodies                 会计职业组织，会计职业团体 uPr!;'J=  
accounting records                                   会计记录 G}+@C]  
accounting responsibility                           会计责任 /J/V1dC}]D  
accounting service                             会计服务 U.I w/T-5  
accounting standards                                会计准则 WG\ _eRj  
Accounting Standards for Business Enterprises       企业会计准则 ">3t+A  
accounting system                             会计系统 ){'<67dK  
accounting treatment                                会计处理 _#&oQFdYR  
accuracy                                    准确性，精确性 S$$SLy:P  
additional audit procedures                      追加审计程序 _Z9d.-  
addressee                                         收件人，收信人 }+pwSjsno  
Administration of State-owned Assets  (the～)     国有资产管理局 5XB]p|YU~s  
administrative laws and regulations                 行政法规 d4^x,hzV  
adverse impact                                 不利影响，负面影响 |%ZJN{!R  
adverse opinion                                反对意见 3c,4 wyn  
advisory group                                  咨询组，顾问组 (Sgsy^|N  
agency fee                                        代理费，代理费用 %g@\SR.  
aggregate                                          总计，合计为…… m;>G]Sbe  
alternation of document and record                 变造文件和记录 n^l*oEl  
alternative audit procedures                      替代审计程序，备选审计程序 8OV=;aM?{  
amend                                              修改，修订 AH/o- $C&  
amortisation                                      摊销 r63l (  
analytical capacity                             分析能力 T lkhI  
analytical procedures                               分析性程序 Kb{&a  
annual financial statements                        年度会计报表，年度财务报表 jnztCNaX  
appendix                                          附录，附表 3F!)7  
applicable                                         适用的 h%W,O,K/  
applicable laws and regulations                 适用的法规 )AR-b8..o  
application systems                                  应用系统 Tsb}\  
apply consistently                              一贯地执行，一贯地实施 FGyrDRDwC  
appropriate                                       适当的，合适的； S(xs;tZ  
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appropriate authorization                          适当的授权 phf{b+'#X  
appropriateness of audit evidence                    审计证据的适当性 pL;e(lM  
approval                                    批准，核准 ~1}fL 1~5  
assertion                                    (会计报表上的)认定；确认 )uo".n|n~B  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^9LoxU-  
asset                                                 资产，财产 A- Abj'  
asset restructuring                             资产重组 LAlX|b  
assignment of duties                                 职责的划分 MaY_*[  
assistant                                     助理，助理人员 E#8|h(  
associated company                                 联属公司，联营公司 G/#<d-}_  
association                                        联合，结合；协会，社团 w+*rbJ  
assumption                                       假设，假定 ?Sa,n^b*H  
at a given date                                         在某一特定时日 I(7iD. ^:  
attestation                                         鉴证，公证 >]gB@tn[  
attestation service                             鉴证服务 er-0 i L@  
audit adjustment                                审计调整 IZLCwaW  
audit areas                                        审计领域 $!9/s S?  
audit conclusion                                审计结论 %r.C9  
audit effectiveness                             审计效果 ILH[ q>  
audit efficiency                                  审计效率 3gVU#T[[  
audit engagement letter                      审计业务约定书  WTl0}wi  
audit evidence                                          审计证据 JBJ?|}5k4c  
audit fee                                    审计费 5WRqeSGh  
audit files                                          审计档案 GBRiU&D  
audit findings                                     审计中发现的事项 o&@y^<UQ  
audit implementation stage                        审计实施阶段 ~Y*.cGA  
audit mark                                        审计标识 =LK`mNA  
audit materiality                                 审计重要性 @jMo/kO/A  
audit method                                     审计方法 q5EkAh<PD|  
audit objective                                         审计目标，审计目的 \I4Uj.'>\  
audit of financial statements                      会计报表审计，财务报表审计 ^mFsrw  
audit opinion                                     审计意见 SIR2 Kc0  
audit period                                      被审计期间，被审计年度 Ax~ i`  
audit plan                                          审计计划 _eBNbO_J  
audit planning                                    编制审计计划，制定审计计划，审计计划 ps,Kj3^T<  
audit planning stage                                  审计计划阶段 z2,NWmP|w  
audit procedure                                审计程序 -#/DK   
audit programme                               审计程序表，具体审计计划 DO*6gzW  
audit report                                       审计报告 2~g-k3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 :R:@V#Y  
audit report with a qualified opinion                 有保留意见的审计报告 GIpYx`mHi  
audit report with an adverse opinion                否定意见的审计报告 PyHL`PZZ  
audit report with dual dates                      双重日期审计报告 s91[DT4  
audit reporting stage                                 审计报告阶段 noa+h<vGb  
audit responsibility                                   审计责任 V?x&\<;,  
audit results                                      审计结果 #`%S[)RT  
audit risk                                          审计风险 #<m2Xo?d]  
audit sampling                                          审计抽样 04v ~K  
audit sampling techniques                         审计抽样方法，审计抽样技术 B= E/|J</  
audit strategies                                  审计策略 [qkW/qS  
audit summary                                         审计总结，审计小结 mdrqX<x'~  
audit team                                         审计小组 3PRU  
audit test                                    审计测试 ip{b*@K  
audit trail                                          审计轨迹 <im}R9eJ1  
audit work                                        审计工作 '" &*7)+g*  
audit working paper                                 审计工作底稿 l,b,U/3R.  
audited financial statement                        审计会计报表，已审计财务报表 /=9dX; #  
Auditing Guidelines (the～)                      审计规范指南 s!D2s2b9e  
auditing standards                             审计准则 T8&sPt,f  
audit-oriented working paper                          (审计)业务类工作底稿 r<srTHGLo  
authorisation                                     授权 }u0&>k|y  
authorisation of transaction                       交易的授权 gjnEN1T22  
availability                                         可获得性 9 yTkZ`M28  
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balance                                      余额；差额；平衡 `VGw5o  
balance sheet                                    资产负债表  Q$`uZ  
bank                                                 银行 f!5w +6(  
bank account                                    银行账户，银行户头 zlQBBm;fE  
bank statement                                 银行对账单 Rb:?%\ =  
barter transaction                              易货交易，以物换物交易 &LB`  
basis of audit                                    审计依据 hDUU_.q)D  
basis of preparation                                (会计报表的)编制基础 eA
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book of account                               账目，账簿 ax;<idC}  
borrowing                                         借款，贷款，借债 8JR&s  
branch                                              分支，分支机构，分店 oPbziB8  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~/aCzx~  
budget                                              预算 0 .T5% _/  
building                                      建筑物；大楼 LqJV  
business conditions                                  业务情况，经营情况 zn^ G V  
business licence                               (企业等的)营业执照 0ZI}eZA j  
business relation                                业务关系 u=~`5vA  
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