[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 m+ #G*  
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审计词汇英汉对照 (+u&b< <6N  
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ability to continue as a going concern               持续经营能力 !&v"+ K3lU  
acceptability                                     可接受性，可接受程度 EvA8<o  
acceptable level of detection risk                     检查风险的可接受水平 (;HO3Z".q$  
acceptance of engagement                       接受委托 VHL[Y  
accepting the engagement for the first time              首次接受委托  FE1En  
access to asset                                         对资产的接触 j1 ap,<\.k  
according to                                     根据，依据，依照 >9<rc[  
account balance                                账户余额 !wro7ilMB
 
account for                                       对……进行会计处理，核算；解释 e >7Ka\  
accounting                                        会计，会计学 0-d&R@lX.  
accounting advisory serve                        会计咨询服务 9G6auk.m.O  
accounting firm                                 会计师事务所 0zA:
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accounting information                      会计信息，会计资料 wvr`~e  
accounting period                             会计期间 &G3$q,`H  
accounting policies                                   会计政策 $u)#-X;x  
accounting professional bodies                 会计职业组织，会计职业团体 oiz]Bd  
accounting records                                   会计记录 V<KjKa+sG  
accounting responsibility                           会计责任 x LK,Je  
accounting service                             会计服务 B5;94YIN  
accounting standards                                会计准则 o+S?j*mv@  
Accounting Standards for Business Enterprises       企业会计准则 h{?f uoZj%  
accounting system                             会计系统 JNu+e#.Y  
accounting treatment                                会计处理 Ka"1gbJ|  
accuracy                                    准确性，精确性 KF`m
OSP  
additional audit procedures                      追加审计程序 g+C~}M_7  
addressee                                         收件人，收信人 owO&[D/  
Administration of State-owned Assets  (the～)     国有资产管理局 T7M ];@q  
administrative laws and regulations                 行政法规 mVT[:a3  
adverse impact                                 不利影响，负面影响 P>|sCF  
adverse opinion                                反对意见 DuC_uNJ  
advisory group                                  咨询组，顾问组 RF\h69]:I  
agency fee                                        代理费，代理费用 QCfR2Nn}  
aggregate                                          总计，合计为…… Jd33QL}Hj  
alternation of document and record                 变造文件和记录 _Vr}ipx-k  
alternative audit procedures                      替代审计程序，备选审计程序 >vuR:4B  
amend                                              修改，修订 2d&HSW  
amortisation                                      摊销 g{m~TVm'  
analytical capacity                             分析能力 op_ 1J;RF  
analytical procedures                               分析性程序 7TZ,bD_  
annual financial statements                        年度会计报表，年度财务报表 ;9uDV -"  
appendix                                          附录，附表 )/bv@Am  
applicable                                         适用的 YD5mJ[1t"2  
applicable laws and regulations                 适用的法规 N,ZmGzNP)  
application systems                                  应用系统  w4UJXc  
apply consistently                              一贯地执行，一贯地实施 }O6E5YCm  
appropriate                                       适当的，合适的；
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征用，挪用 2]tW&y_i  
appropriate authorization                          适当的授权 pEb/yIT"  
appropriateness of audit evidence                    审计证据的适当性 1Msc:7:L  
approval                                    批准，核准 >5Sm.7}R  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tz%H1`  
asset                                                 资产，财产  t&
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asset restructuring                             资产重组 +a'nP=e&  
assignment of duties                                 职责的划分 v0%FG9Gk  
assistant                                     助理，助理人员 hOm0ND?;1  
associated company                                 联属公司，联营公司 74KR.ABd  
association                                        联合，结合；协会，社团 {XLRrU!*  
assumption                                       假设，假定 nTz( {
q  
at a given date                                         在某一特定时日 }wGy#!CSza  
attestation                                         鉴证，公证 q9(hn_X@/  
attestation service                             鉴证服务 k| >zauK  
audit adjustment                                审计调整 v&"sTcS|  
audit areas                                        审计领域 U+@rLQ.-  
audit conclusion                                审计结论 j|
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audit effectiveness                             审计效果 PkF'#W%  
audit efficiency                                  审计效率 m=MM  
audit engagement letter                      审计业务约定书 4'L.I%#tZ  
audit evidence                                          审计证据 R=L-Ulhk  
audit fee                                    审计费 H$)otDOE  
audit files                                          审计档案 .[vYT.LE  
audit findings                                     审计中发现的事项 R^6^{q  
audit implementation stage                        审计实施阶段 hDTM\>.c;s  
audit mark                                        审计标识 l ZD"7om  
audit materiality                                 审计重要性 FC8#XZp  
audit method                                     审计方法 6 $+b2&V  
audit objective                                         审计目标，审计目的 <+ckE2j  
audit of financial statements                      会计报表审计，财务报表审计 RG`eNRTQ%  
audit opinion                                     审计意见 j.2 9nJ  
audit period                                      被审计期间，被审计年度 = /=?l  
audit plan                                          审计计划 U~<~>^[  
audit planning                                    编制审计计划，制定审计计划，审计计划 p+:MZP -%(  
audit planning stage                                  审计计划阶段 8s6^!e&  
audit procedure                                审计程序 Cvtz&dH  
audit programme                               审计程序表，具体审计计划 qD5)AdCGO  
audit report                                       审计报告 VOrBN
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 (.9H1aO46|  
audit report with a qualified opinion                 有保留意见的审计报告 _z&H
O  
audit report with an adverse opinion                否定意见的审计报告 bVds23q  
audit report with dual dates                      双重日期审计报告 +Pb@@C&  
audit reporting stage                                 审计报告阶段 /SJI ~f+$  
audit responsibility                                   审计责任 5Fa/Q>N  
audit results                                      审计结果 /m+.5Qz9)@  
audit risk                                          审计风险 Hr=?_Un"  
audit sampling                                          审计抽样 Dmn{ppfyb  
audit sampling techniques                         审计抽样方法，审计抽样技术 1h&_Q}DM  
audit strategies                                  审计策略 eu?DSad  
audit summary                                         审计总结，审计小结 8>ODtKI*  
audit team                                         审计小组 Q%_MO`<]$  
audit test                                    审计测试 Wvwjj~HP2}  
audit trail                                          审计轨迹 W^1)7
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audit work                                        审计工作 )<^G]a
jn  
audit working paper                                 审计工作底稿 ZgL]ex  
audited financial statement                        审计会计报表，已审计财务报表 a O(&<  
Auditing Guidelines (the～)                      审计规范指南 Xe<kd
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auditing standards                             审计准则 Hr;\}  
audit-oriented working paper                          (审计)业务类工作底稿 -!:h]
 
authorisation                                     授权 ^a;412  
authorisation of transaction                       交易的授权 4d $T 6b  
availability                                         可获得性 C'fQ Z,r-v  
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balance                                      余额；差额；平衡 `:EU
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balance sheet                                    资产负债表 fB ct%M 3  
bank                                                 银行 p|'Rm]&jb  
bank account                                    银行账户，银行户头 2I1CKA:7g  
bank statement                                 银行对账单 ug9]^p/)^  
barter transaction                              易货交易，以物换物交易 jo[U6t+pj7  
basis of audit                                    审计依据 ya/pn qS  
basis of preparation                                (会计报表的)编制基础 F;)qM|7  
book of account                               账目，账簿 
d8/KTl  
borrowing                                         借款，贷款，借债 Z}$1~uyw  
branch                                              分支，分支机构，分店 ,M$J yda  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]Y wvwmZ  
budget                                              预算 n.xOu`gj  
building                                      建筑物；大楼 MD=!
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business conditions                                  业务情况，经营情况 / 7yd&6`I  
business licence                               (企业等的)营业执照 q|N4d9/b  
business relation                                业务关系 p
"=8{LrO  
YC d  

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