[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 <s{/ka3  
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审计词汇英汉对照 d*AV(g#B  
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ability to continue as a going concern               持续经营能力 #M>E{w
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acceptability                                     可接受性，可接受程度 h s*:!&E  
acceptable level of detection risk                     检查风险的可接受水平 iH$N HfH  
acceptance of engagement                       接受委托 3&*%>)  
accepting the engagement for the first time              首次接受委托 T(}da**X  
access to asset                                         对资产的接触 SMy&K[hJ[  
according to                                     根据，依据，依照 $N ]P#g?Q  
account balance                                账户余额 wGxLs>| 4  
account for                                       对……进行会计处理，核算；解释 "l@~WE  
accounting                                        会计，会计学 EPg?jKZava  
accounting advisory serve                        会计咨询服务 q_K1L  
accounting firm                                 会计师事务所 w##Fpv<m  
accounting information                      会计信息，会计资料 u}h'v&"e,  
accounting period                             会计期间 Bl1I
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accounting policies                                   会计政策 ZEMo`O  
accounting professional bodies                 会计职业组织，会计职业团体 FG(`&S+,  
accounting records                                   会计记录 !3&}r  
accounting responsibility                           会计责任 ejQCMG7  
accounting service                             会计服务 s1FBz)yCY=  
accounting standards                                会计准则 Etc amI*`  
Accounting Standards for Business Enterprises       企业会计准则 -|T^  
accounting system                             会计系统 R.QcXz?d  
accounting treatment                                会计处理 Jzj~uz  
accuracy                                    准确性，精确性 3_>1j  
additional audit procedures                      追加审计程序 oe<Y,%u"6
 
addressee                                         收件人，收信人 t2gjhn^p  
Administration of State-owned Assets  (the～)     国有资产管理局 u`~{:V  
administrative laws and regulations                 行政法规 {!S/8o"]  
adverse impact                                 不利影响，负面影响 O*PHo_&G  
adverse opinion                                反对意见 6]3ZUH;  
advisory group                                  咨询组，顾问组 3$b(iI< "  
agency fee                                        代理费，代理费用 (l,o UBRr  
aggregate                                          总计，合计为…… loB/w{r*x  
alternation of document and record                 变造文件和记录 2n=;"33%a  
alternative audit procedures                      替代审计程序，备选审计程序 X>4`{x`  
amend                                              修改，修订 b(VU{cf2d  
amortisation                                      摊销 IY:O?M  
analytical capacity                             分析能力 5HN<*u%z  
analytical procedures                               分析性程序 $Da^z[8e  
annual financial statements                        年度会计报表，年度财务报表 jJvNN -^  
appendix                                          附录，附表 f0s &9H  
applicable                                         适用的 t;]egk  
applicable laws and regulations                 适用的法规 z,)sS<t(  
application systems                                  应用系统 ,A
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apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的；  R'/wOE2  
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appropriate authorization                          适当的授权 m+UdT85 4  
appropriateness of audit evidence                    审计证据的适当性 $%JyM  
approval                                    批准，核准 ar|[D7Xrq\  
assertion                                    (会计报表上的)认定；确认 \7/_+)0}'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 m=}X$QF`^  
asset                                                 资产，财产 aAM UJk  
asset restructuring                             资产重组 bEKLameKv  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 <3}l8Z  
associated company                                 联属公司，联营公司 5m42Bqy"  
association                                        联合，结合；协会，社团 -#6*T,f0P(  
assumption                                       假设，假定 ;%<4U^2  
at a given date                                         在某一特定时日 5KR|pFq  
attestation                                         鉴证，公证 pG6-.F;  
attestation service                             鉴证服务 ~S6{VK.  
audit adjustment                                审计调整 T6$<o\g'  
audit areas                                        审计领域 %b;+/s2W  
audit conclusion                                审计结论 D8Rmxq!  
audit effectiveness                             审计效果 oDUMoX%4s  
audit efficiency                                  审计效率 ?<'W~Rm6n  
audit engagement letter                      审计业务约定书 fJ2{w[ne  
audit evidence                                          审计证据 %Be[DLtE"  
audit fee                                    审计费 ]gksyxn3  
audit files                                          审计档案 Xb*_LZAU  
audit findings                                     审计中发现的事项 ]F;]<_  
audit implementation stage                        审计实施阶段 b]BA,D4  
audit mark                                        审计标识 zDyeAxh4  
audit materiality                                 审计重要性 vs|6ww  
audit method                                     审计方法 R+0"B  
audit objective                                         审计目标，审计目的 o(/ia3  
audit of financial statements                      会计报表审计，财务报表审计 sVd_O[  
audit opinion                                     审计意见 I%919  
audit period                                      被审计期间，被审计年度 rVy\,#|  
audit plan                                          审计计划 +c`C9RXk  
audit planning                                    编制审计计划，制定审计计划，审计计划 gc3 U/ jM  
audit planning stage                                  审计计划阶段 W;dzLgc  
audit procedure                                审计程序 j#P4Le[t  
audit programme                               审计程序表，具体审计计划 9Fx z!-9m  
audit report                                       审计报告 :s '"u]  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5,BkwAr+6[  
audit report with a qualified opinion                 有保留意见的审计报告 @^cgq3H'  
audit report with an adverse opinion                否定意见的审计报告 y%bqeo L~  
audit report with dual dates                      双重日期审计报告 }]+}Tipd  
audit reporting stage                                 审计报告阶段 L"7 ` \4  
audit responsibility                                   审计责任 *.%)rm  
audit results                                      审计结果 NoZ4['NI\  
audit risk                                          审计风险 !a(qqZ|s  
audit sampling                                          审计抽样 *9Js:z7I  
audit sampling techniques                         审计抽样方法，审计抽样技术 dG>Wu o  
audit strategies                                  审计策略 |/=p  
audit summary                                         审计总结，审计小结 ' 5 
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audit team                                         审计小组 P8,jA<W  
audit test                                    审计测试 %GCd?cFF  
audit trail                                          审计轨迹 /{MH'  
audit work                                        审计工作 B9)qv>m  
audit working paper                                 审计工作底稿 `Mn{bd  
audited financial statement                        审计会计报表，已审计财务报表 G!LNP&~  
Auditing Guidelines (the～)                      审计规范指南 gc7:Rb^E5t  
auditing standards                             审计准则 {C0^D*U:  
audit-oriented working paper                          (审计)业务类工作底稿 A|_%'8  
authorisation                                     授权 n;^k
 
authorisation of transaction                       交易的授权 T.PZ}4  
availability                                         可获得性 T>Rf?%o  
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balance                                      余额；差额；平衡 bA^:p3  
balance sheet                                    资产负债表 *5'6E'  
bank                                                 银行 \Bc
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bank account                                    银行账户，银行户头 :G=1$gb  
bank statement                                 银行对账单 < Gy!i/  
barter transaction                              易货交易，以物换物交易 M(WOxZ8  
basis of audit                                    审计依据 $_7d! S"  
basis of preparation                                (会计报表的)编制基础 \]#;!6ge  
book of account                               账目，账簿 C\2>7  
borrowing                                         借款，贷款，借债 f.84=epv  
branch                                              分支，分支机构，分店 LOUKUReE  
brought forward                                (账户余额等的)承上年，承上期，承上页 !na0Y  
budget                                              预算 X1V}%@3:  
building                                      建筑物；大楼 X.AWs=:-  
business conditions                                  业务情况，经营情况 h:Mn$VR,  
business licence                               (企业等的)营业执照 ^_S-s\DW  
business relation                                业务关系 f+aS2k(e>  
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