[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 p`lv$ @q'  
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审计词汇英汉对照 UU')V   
   A L|F Bd  
A 6('2.^8  
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ability to continue as a going concern               持续经营能力 n46H7e(ej\  
acceptability                                     可接受性，可接受程度 P!@b:.$  
acceptable level of detection risk                     检查风险的可接受水平 Tg|0!0qD]F  
acceptance of engagement                       接受委托 9frLYJz"  
accepting the engagement for the first time              首次接受委托 sJ[I<
 
access to asset                                         对资产的接触 ;5qZQ8`4  
according to                                     根据，依据，依照 e E: J  
account balance                                账户余额 lt\. )Y>4  
account for                                       对……进行会计处理，核算；解释 555j@  
accounting                                        会计，会计学 Y=+pz^/"  
accounting advisory serve                        会计咨询服务 $'#hCs  
accounting firm                                 会计师事务所 ^$-ID6  
accounting information                      会计信息，会计资料 YCr:nYm<f  
accounting period                             会计期间 X}*\/(fzl  
accounting policies                                   会计政策 8."B  
accounting professional bodies                 会计职业组织，会计职业团体
;oW#>!HrY  
accounting records                                   会计记录 LUSBRr8  
accounting responsibility                           会计责任 j4h6p(w{  
accounting service                             会计服务
wp7<0PP  
accounting standards                                会计准则 J{fTx@?(  
Accounting Standards for Business Enterprises       企业会计准则 &`+tWL6L  
accounting system                             会计系统 / i[F  
accounting treatment                                会计处理 wWjZXsOd  
accuracy                                    准确性，精确性 w1tWyKq  
additional audit procedures                      追加审计程序 ?`ETlFtD4  
addressee                                         收件人，收信人 h=tzG KI  
Administration of State-owned Assets  (the～)     国有资产管理局 Yxik.S+G  
administrative laws and regulations                 行政法规 E Dh$UB
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adverse impact                                 不利影响，负面影响 C sX
V0  
adverse opinion                                反对意见 %0 cFs'  
advisory group                                  咨询组，顾问组 MYyV{W*T>  
agency fee                                        代理费，代理费用 i+rh&,  
aggregate                                          总计，合计为…… aX CVC<l  
alternation of document and record                 变造文件和记录 e$'|EE.=q+  
alternative audit procedures                      替代审计程序，备选审计程序 h"R{{yf2  
amend                                              修改，修订 PM ]|S`  
amortisation                                      摊销 %l{0z<  
analytical capacity                             分析能力 !4Q0   
analytical procedures                               分析性程序 Eod'Esye5  
annual financial statements                        年度会计报表，年度财务报表 ?r P'PUB  
appendix                                          附录，附表 CshYUr -  
applicable                                         适用的 44@yQ?  
applicable laws and regulations                 适用的法规 Lg6;FbY?  
application systems                                  应用系统 'Lm\ r+$F  
apply consistently                              一贯地执行，一贯地实施 9BW"^$  
appropriate                                       适当的，合适的； 2 z*EamF  
征用，挪用 _,r2g8qm  
appropriate authorization                          适当的授权 ,j3Y vn W  
appropriateness of audit evidence                    审计证据的适当性 ))M!"*  
approval                                    批准，核准 '0ks`a4q  
assertion                                    (会计报表上的)认定；确认 R*PR21g  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )>-94xx|  
asset                                                 资产，财产 )?d(7d-l  
asset restructuring                             资产重组 3+:F2sjt  
assignment of duties                                 职责的划分 vGX L'k  
assistant                                     助理，助理人员 L R`]C]  
associated company                                 联属公司，联营公司 *z?
Vy<u G  
association                                        联合，结合；协会，社团 Tj(DdR#w  
assumption                                       假设，假定 MgpjC`  
at a given date                                         在某一特定时日 g/3t@7*<  
attestation                                         鉴证，公证 QVT|6znw  
attestation service                             鉴证服务 rJz`v/:|P  
audit adjustment                                审计调整 $X\deJ1Hi  
audit areas                                        审计领域 gXy'@!  
audit conclusion                                审计结论 czG]rl\1  
audit effectiveness                             审计效果 C3k[ipCN  
audit efficiency                                  审计效率 8bTE#2+-  
audit engagement letter                      审计业务约定书 d U}kimz  
audit evidence                                          审计证据 DH IC:6EY  
audit fee                                    审计费 Bjc<d,]  
audit files                                          审计档案 nyl[d|pVa  
audit findings                                     审计中发现的事项 FTJv kcc?m  
audit implementation stage                        审计实施阶段 4QZ|e{t  
audit mark                                        审计标识 ;ElwF&"!X  
audit materiality                                 审计重要性 L9}%tEP  
audit method                                     审计方法 "h \ (a<  
audit objective                                         审计目标，审计目的 br3r!Vuz/-  
audit of financial statements                      会计报表审计，财务报表审计 9]4W  
audit opinion                                     审计意见 UlD]!5NO  
audit period                                      被审计期间，被审计年度 >{1 i8 b@  
audit plan                                          审计计划 ]tsp}M@  
audit planning                                    编制审计计划，制定审计计划，审计计划 \2#j1/d4  
audit planning stage                                  审计计划阶段 4 Q<c I2|  
audit procedure                                审计程序 hVGK%HCz&  
audit programme                               审计程序表，具体审计计划 7;rf$\-&  
audit report                                       审计报告 5 fDp"-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 EvGKcu  
audit report with a qualified opinion                 有保留意见的审计报告 bAwFC2jO[  
audit report with an adverse opinion                否定意见的审计报告 -qs R,H  
audit report with dual dates                      双重日期审计报告 ;!:@3c  
audit reporting stage                                 审计报告阶段 x%J.$o[<_  
audit responsibility                                   审计责任 HceZTe@  
audit results                                      审计结果 o |"iW
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audit risk                                          审计风险 $ISx0l~  
audit sampling                                          审计抽样 /r?EY &9G  
audit sampling techniques                         审计抽样方法，审计抽样技术 :8LK}TY7  
audit strategies                                  审计策略 OhW o  
audit summary                                         审计总结，审计小结 M{)|9F  
audit team                                         审计小组 u"5 hlccH  
audit test                                    审计测试 :zK\t5  
audit trail                                          审计轨迹 60XTdJkDkA  
audit work                                        审计工作 :=oIvSnh  
audit working paper                                 审计工作底稿 @g%^H)T  
audited financial statement                        审计会计报表，已审计财务报表 8S#TOeQ  
Auditing Guidelines (the～)                      审计规范指南 %pUA$oUt  
auditing standards                             审计准则 g!
I0UAm  
audit-oriented working paper                          (审计)业务类工作底稿 *z
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authorisation                                     授权 qBF}-N_  
authorisation of transaction                       交易的授权 XtftG7r9S  
availability                                         可获得性 Lg2z `uv  
B +@BjQ|UZ  
balance                                      余额；差额；平衡 HLb`'TC3r+  
balance sheet                                    资产负债表 W8N__   
bank                                                 银行 As + ^6  
bank account                                    银行账户，银行户头 E5Zxp3N  
bank statement                                 银行对账单 A|<i7QVY  
barter transaction                              易货交易，以物换物交易 8dlhL8#  
basis of audit                                    审计依据 b~Un=-@5a  
basis of preparation                                (会计报表的)编制基础 /D,<2>o  
book of account                               账目，账簿 ZRn!z`.0  
borrowing                                         借款，贷款，借债 p"|0PlW  
branch                                              分支，分支机构，分店 /L; c -^  
brought forward                                (账户余额等的)承上年，承上期，承上页 8Y P7'Fz  
budget                                              预算 ;.I,R NM  
building                                      建筑物；大楼 Q=?YY-*$  
business conditions                                  业务情况，经营情况 1qE*M7_:E>  
business licence                               (企业等的)营业执照 Xu%8Q?]  
business relation                                业务关系 gxCl=\  
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