[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 #@8JYzMq%  
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审计词汇英汉对照 G{4lgkyy  
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ability to continue as a going concern               持续经营能力 b1Fd]4H3P  
acceptability                                     可接受性，可接受程度 D'Y=}I)8Dn  
acceptable level of detection risk                     检查风险的可接受水平 MVXy)9q  
acceptance of engagement                       接受委托 la{Iqm{i  
accepting the engagement for the first time              首次接受委托 %(i(Cf8@  
access to asset                                         对资产的接触 0.lOSAq  
according to                                     根据，依据，依照 %mr6p} E|  
account balance                                账户余额 kcio]@#  
account for                                       对……进行会计处理，核算；解释 iiD}2yb  
accounting                                        会计，会计学 ]m@p? A$  
accounting advisory serve                        会计咨询服务 94b* !Z  
accounting firm                                 会计师事务所 P)rz%,VF+  
accounting information                      会计信息，会计资料 v/z~ j  
accounting period                             会计期间 2{I+H'w8:  
accounting policies                                   会计政策 ;'P<#hM[$  
accounting professional bodies                 会计职业组织，会计职业团体 W j"GS !5  
accounting records                                   会计记录 .XPPd?R  
accounting responsibility                           会计责任 tA{?-5  
accounting service                             会计服务 M TOZ:b  
accounting standards                                会计准则 Dh.pH1ZY3n  
Accounting Standards for Business Enterprises       企业会计准则 +~f5dJyk`  
accounting system                             会计系统 141XnAb)I  
accounting treatment                                会计处理 k\ A[p\  
accuracy                                    准确性，精确性 z\r29IRh  
additional audit procedures                      追加审计程序 SnFAv7_  
addressee                                         收件人，收信人 q:-1ul  
Administration of State-owned Assets  (the～)     国有资产管理局 ZP;WXB`  
administrative laws and regulations                 行政法规 qY$]^ gS  
adverse impact                                 不利影响，负面影响 J*m~fZ^  
adverse opinion                                反对意见 *28:|blbL  
advisory group                                  咨询组，顾问组 |jJ9dTD8/  
agency fee                                        代理费，代理费用 R/@n+tbe  
aggregate                                          总计，合计为…… DxJY{e9  
alternation of document and record                 变造文件和记录 t# <(Q  
alternative audit procedures                      替代审计程序，备选审计程序 t:yJ~En]=  
amend                                              修改，修订 ^_!2-QY.~  
amortisation                                      摊销 8rpr10;U  
analytical capacity                             分析能力 X}G3>HcP  
analytical procedures                               分析性程序 thrv_ ^A  
annual financial statements                        年度会计报表，年度财务报表 P pWdZ  
appendix                                          附录，附表 *!&,)
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applicable                                         适用的 BfdS3VrZ
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applicable laws and regulations                 适用的法规 GRj#1OqL  
application systems                                  应用系统 .kZ<Q] Vk  
apply consistently                              一贯地执行，一贯地实施 |P(8T'  
appropriate                                       适当的，合适的； uL9O_a;!  
征用，挪用 1y7Fv D~v  
appropriate authorization                          适当的授权 PIZK*Lop  
appropriateness of audit evidence                    审计证据的适当性 S/
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approval                                    批准，核准 L]#b=Y  
assertion                                    (会计报表上的)认定；确认 1}"Prx-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B> V)6\  
asset                                                 资产，财产 MVOWJaT(Aq  
asset restructuring                             资产重组 :3.!?mOe2  
assignment of duties                                 职责的划分 'NSfGC%7R  
assistant                                     助理，助理人员 [kL`'yi  
associated company                                 联属公司，联营公司 $[{YE[a  
association                                        联合，结合；协会，社团 ,
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assumption                                       假设，假定 U]64HuL  
at a given date                                         在某一特定时日 6![}Jvu>  
attestation                                         鉴证，公证 xa$4P [  
attestation service                             鉴证服务 b3l ~wp6>  
audit adjustment                                审计调整 a}5/?/  
audit areas                                        审计领域 3fdqFJ O  
audit conclusion                                审计结论 O 2W2&vY  
audit effectiveness                             审计效果 +!eh\.u|]  
audit efficiency                                  审计效率 xY<*:&  
audit engagement letter                      审计业务约定书 0q_?<v_1  
audit evidence                                          审计证据 4v;KtD;M  
audit fee                                    审计费 Gc2:^FVlh  
audit files                                          审计档案 B(,j*,f  
audit findings                                     审计中发现的事项 @ *n oma  
audit implementation stage                        审计实施阶段 ;>r E+k%_  
audit mark                                        审计标识 33OkYC%
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audit materiality                                 审计重要性 $_Q]3"U  
audit method                                     审计方法 @:K={AIa  
audit objective                                         审计目标，审计目的 ]qO*(m:}o  
audit of financial statements                      会计报表审计，财务报表审计 gX;)A|9e  
audit opinion                                     审计意见 ]@ N::!m  
audit period                                      被审计期间，被审计年度 IyoitIbLl  
audit plan                                          审计计划 Z:.*fs5  
audit planning                                    编制审计计划，制定审计计划，审计计划 QW= X#yrDO  
audit planning stage                                  审计计划阶段 nZ8jBCh  
audit procedure                                审计程序 oN&U@N/>aU  
audit programme                               审计程序表，具体审计计划 Hd ?#^X  
audit report                                       审计报告 jYE ?wc+FT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2|$G<f  
audit report with a qualified opinion                 有保留意见的审计报告 ewVks>lbz  
audit report with an adverse opinion                否定意见的审计报告 cg_j.=M-  
audit report with dual dates                      双重日期审计报告 O[W/=j[  
audit reporting stage                                 审计报告阶段 O1Nya\^g<I  
audit responsibility                                   审计责任 'W*ODAz6  
audit results                                      审计结果 b0uWUI(=  
audit risk                                          审计风险 YWhp4`m  
audit sampling                                          审计抽样 sjG@4Or  
audit sampling techniques                         审计抽样方法，审计抽样技术  2c%b  
audit strategies                                  审计策略 D),hSqJ"  
audit summary                                         审计总结，审计小结 gIY]hC.   
audit team                                         审计小组 $\q}A:  
audit test                                    审计测试 |C}= 1  
audit trail                                          审计轨迹 npMPjknl  
audit work                                        审计工作 x/uC)xm  
audit working paper                                 审计工作底稿 Lv7$@|"H9  
audited financial statement                        审计会计报表，已审计财务报表 h]DzX8r}  
Auditing Guidelines (the～)                      审计规范指南 UNyk, #4  
auditing standards                             审计准则 ~=gpn|@b  
audit-oriented working paper                          (审计)业务类工作底稿 5q _n6
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authorisation                                     授权 9F2MCqvcm  
authorisation of transaction                       交易的授权 $Qcr8~+a  
availability                                         可获得性 DvY)n<U1qA  
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balance                                      余额；差额；平衡 Y} crE/  
balance sheet                                    资产负债表 lX/:e=  
bank                                                 银行 SY$%)(c8kL  
bank account                                    银行账户，银行户头 U?A3>
 
bank statement                                 银行对账单 |6 E !wW  
barter transaction                              易货交易，以物换物交易 lD6PKZ\RIj  
basis of audit                                    审计依据 DsH#?h<-o  
basis of preparation                                (会计报表的)编制基础 Jp-6]uW  
book of account                               账目，账簿 BQL](Y"  
borrowing                                         借款，贷款，借债 0`Y"xN`'i  
branch                                              分支，分支机构，分店 M"5S  
brought forward                                (账户余额等的)承上年，承上期，承上页 A 1B_EX.  
budget                                              预算 a\tv,Lx  
building                                      建筑物；大楼 _[,7DA.qc  
business conditions                                  业务情况，经营情况 h~s h!W8  
business licence                               (企业等的)营业执照 5#Et.P'  
business relation                                业务关系 Ti$_V_  
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