[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[O%_Xf  
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审计词汇英汉对照 ID1?PM  
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ability to continue as a going concern               持续经营能力 tJ&5tNl  
acceptability                                     可接受性，可接受程度 2 Tvvq(?T  
acceptable level of detection risk                     检查风险的可接受水平 +c206.  
acceptance of engagement                       接受委托 Snf"z8 sw  
accepting the engagement for the first time              首次接受委托 kv
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access to asset                                         对资产的接触 FM^9
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according to                                     根据，依据，依照 < /p8r  
account balance                                账户余额 i}TwOy<4s  
account for                                       对……进行会计处理，核算；解释 vxN0,l  
accounting                                        会计，会计学 X`zC^z}  
accounting advisory serve                        会计咨询服务 N~=A  
accounting firm                                 会计师事务所 #~?kYCtC)  
accounting information                      会计信息，会计资料 w#G2-?aj  
accounting period                             会计期间 PfW|77  
accounting policies                                   会计政策 ]!YtH]
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accounting professional bodies                 会计职业组织，会计职业团体 ul5|.C  
accounting records                                   会计记录 4ax|Vb)D  
accounting responsibility                           会计责任 0vs0*;F;  
accounting service                             会计服务 Sn3:x5H,l  
accounting standards                                会计准则 H!IDV}dn  
Accounting Standards for Business Enterprises       企业会计准则 fW0$s`  
accounting system                             会计系统 ){Mu~P  
accounting treatment                                会计处理 H*e'Cs/  
accuracy                                    准确性，精确性 8 zQfY^/{M  
additional audit procedures                      追加审计程序 qFRdg V>8  
addressee                                         收件人，收信人 ?~ULIO'  
Administration of State-owned Assets  (the～)     国有资产管理局 NVIWWX9?  
administrative laws and regulations                 行政法规 Ruh)^g  
adverse impact                                 不利影响，负面影响 B(HT.%r^A  
adverse opinion                                反对意见 +p:Y=>bTj  
advisory group                                  咨询组，顾问组 c5i%(!>  
agency fee                                        代理费，代理费用 A{,n;;  
aggregate                                          总计，合计为…… whc[@Tyx  
alternation of document and record                 变造文件和记录 k1
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alternative audit procedures                      替代审计程序，备选审计程序 ^nDal':
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amend                                              修改，修订 (wt+`_6  
amortisation                                      摊销 CyM}Hc
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analytical capacity                             分析能力 X,fu!  
analytical procedures                               分析性程序 ):6-  
annual financial statements                        年度会计报表，年度财务报表 ?F$6;N6x  
appendix                                          附录，附表 |w)5;uQ&\  
applicable                                         适用的 k&s; {|!  
applicable laws and regulations                 适用的法规 3(lVmfk  
application systems                                  应用系统 #V 43=  
apply consistently                              一贯地执行，一贯地实施 E'dX)J9e$/  
appropriate                                       适当的，合适的； k khE}qSD  
征用，挪用 Px4/O~bLk  
appropriate authorization                          适当的授权 ,jh~;, w2  
appropriateness of audit evidence                    审计证据的适当性 VQ |^   
approval                                    批准，核准 -Wjh**  
assertion                                    (会计报表上的)认定；确认 K84
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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 {7#03k  
asset                                                 资产，财产 .)PqN s:  
asset restructuring                             资产重组 cx(2jk}6  
assignment of duties                                 职责的划分 2cnj@E:5l  
assistant                                     助理，助理人员 Lar r}o=  
associated company                                 联属公司，联营公司 +l\<?  
association                                        联合，结合；协会，社团 G%hO\EO  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 q.oLmX  
attestation                                         鉴证，公证 y lL8+7W
 
attestation service                             鉴证服务 Pz~q%J  
audit adjustment                                审计调整 !$kR ;Q"/  
audit areas                                        审计领域 .9 kyrlm  
audit conclusion                                审计结论 xh'^c^1  
audit effectiveness                             审计效果 #EwK"S~  
audit efficiency                                  审计效率 #8?^C]*{0  
audit engagement letter                      审计业务约定书 z}APR@?`n8  
audit evidence                                          审计证据 9O >z4o  
audit fee                                    审计费 /t{=8v~  
audit files                                          审计档案 zl)&U=
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audit findings                                     审计中发现的事项 #<#%>Y^  
audit implementation stage                        审计实施阶段 HF4Lqh'oco  
audit mark                                        审计标识 7*'@qjTos  
audit materiality                                 审计重要性 f-+.;`H)T  
audit method                                     审计方法 YBylyVZ  
audit objective                                         审计目标，审计目的 1P5LH5  
audit of financial statements                      会计报表审计，财务报表审计 e[4V%h  
audit opinion                                     审计意见 fOBN=y6x  
audit period                                      被审计期间，被审计年度 #]zhZW4  
audit plan                                          审计计划 +qE ']yzm!  
audit planning                                    编制审计计划，制定审计计划，审计计划 B)a@fmp"a  
audit planning stage                                  审计计划阶段 >UN vkQ:  
audit procedure                                审计程序 wgZrrq/W|  
audit programme                               审计程序表，具体审计计划 Mo|yv[(K,  
audit report                                       审计报告 &7][@v  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a|.20w5  
audit report with a qualified opinion                 有保留意见的审计报告 ) >$^ wT  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 K -E`y  
audit reporting stage                                 审计报告阶段 SsRVd^=;x  
audit responsibility                                   审计责任 uGCtLA+sL  
audit results                                      审计结果 E\!n4
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audit risk                                          审计风险 Z3`2-r_=  
audit sampling                                          审计抽样 \3j)>u,r  
audit sampling techniques                         审计抽样方法，审计抽样技术 u\5g3BH  
audit strategies                                  审计策略 {Q<0\`A  
audit summary                                         审计总结，审计小结 +2yF|/WW#  
audit team                                         审计小组 5mIXyg 0:  
audit test                                    审计测试 Ox
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audit trail                                          审计轨迹 '>]&rb09|  
audit work                                        审计工作 UT;4U;a,m  
audit working paper                                 审计工作底稿 qb$_xIQpDL  
audited financial statement                        审计会计报表，已审计财务报表 T/Q==Q{W:  
Auditing Guidelines (the～)                      审计规范指南 L]>4Nd  
auditing standards                             审计准则 K P6PQgc  
audit-oriented working paper                          (审计)业务类工作底稿 J";=d4Sd  
authorisation                                     授权 -pX|U~a[  
authorisation of transaction                       交易的授权 x\]z j!  
availability                                         可获得性 &CO|Y(+  
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balance                                      余额；差额；平衡 WVkG2  
balance sheet                                    资产负债表 &%:*\_2
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bank                                                 银行 F,.Q|.nN  
bank account                                    银行账户，银行户头 Wxk;g  
bank statement                                 银行对账单 "cQvd(kug  
barter transaction                              易货交易，以物换物交易 N6 BNzN}-P  
basis of audit                                    审计依据 #nbn K  
basis of preparation                                (会计报表的)编制基础 L6kZ2-6  
book of account                               账目，账簿 DUo0w f#D^  
borrowing                                         借款，贷款，借债 bN!u}DnN  
branch                                              分支，分支机构，分店 We\Y \*!v  
brought forward                                (账户余额等的)承上年，承上期，承上页 i :EO(`  
budget                                              预算 ?"u'#f_  
building                                      建筑物；大楼 26}u4W$  
business conditions                                  业务情况，经营情况  :@; 6  
business licence                               (企业等的)营业执照 NkoofhZ  
business relation                                业务关系 1^tSn#j  
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