[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 ~qc o -b  
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审计词汇英汉对照 W[w8@OCNf  
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ability to continue as a going concern               持续经营能力 Ba6''?;G  
acceptability                                     可接受性，可接受程度 1i#M(u_  
acceptable level of detection risk                     检查风险的可接受水平 |V%Qp5 XJ  
acceptance of engagement                       接受委托 hJ+>Xm@@!  
accepting the engagement for the first time              首次接受委托 _z{:Q  
access to asset                                         对资产的接触 LF{d'jJ&K  
according to                                     根据，依据，依照 <gQw4  
account balance                                账户余额 X0Xs"--}  
account for                                       对……进行会计处理，核算；解释 "*XR'9~7  
accounting                                        会计，会计学 &37QUdp+p  
accounting advisory serve                        会计咨询服务 Fl<BCJY  
accounting firm                                 会计师事务所 ?psvhB{O  
accounting information                      会计信息，会计资料 SWPr5h  
accounting period                             会计期间 s?7g3H5#0k  
accounting policies                                   会计政策 Abd&p N  
accounting professional bodies                 会计职业组织，会计职业团体 `=vL?w^QS  
accounting records                                   会计记录 .)ZK42Qd  
accounting responsibility                           会计责任 y]+i.8[  
accounting service                             会计服务 8b[^6]rM  
accounting standards                                会计准则 ORyFE:p$  
Accounting Standards for Business Enterprises       企业会计准则 ]k " j  
accounting system                             会计系统 /mo
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accounting treatment                                会计处理 rpQB# Pz  
accuracy                                    准确性，精确性 ^e8~e
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additional audit procedures                      追加审计程序 4}gqtw:  
addressee                                         收件人，收信人 =| %:d:r  
Administration of State-owned Assets  (the～)     国有资产管理局 R
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administrative laws and regulations                 行政法规 Iyz};7yVI  
adverse impact                                 不利影响，负面影响 t' o:aI  
adverse opinion                                反对意见 Qt+ K,LY  
advisory group                                  咨询组，顾问组 59FAhEg  
agency fee                                        代理费，代理费用 m}'kxZTOm  
aggregate                                          总计，合计为…… :,]V
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alternation of document and record                 变造文件和记录 {: T'2+OH>  
alternative audit procedures                      替代审计程序，备选审计程序 +F ]X  
amend                                              修改，修订 VSL6tQp  
amortisation                                      摊销 `Q' 0
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analytical capacity                             分析能力 B9&"/tT  
analytical procedures                               分析性程序 0x4p!5  
annual financial statements                        年度会计报表，年度财务报表 aP>%iRk'J!  
appendix                                          附录，附表 Gp6|M2Vu_5  
applicable                                         适用的 cX9 !a,  
applicable laws and regulations                 适用的法规 \|L ~#{a  
application systems                                  应用系统 _qR1M):yJ  
apply consistently                              一贯地执行，一贯地实施 ))K3pKyb  
appropriate                                       适当的，合适的； am]$`7R5d  
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appropriate authorization                          适当的授权 ts<5%{M(  
appropriateness of audit evidence                    审计证据的适当性 R0B\| O0Uv  
approval                                    批准，核准 '+hiCX-_  
assertion                                    (会计报表上的)认定；确认 "\Zsr6y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hl(M0cxEWP  
asset                                                 资产，财产 j,Eo/f+j5  
asset restructuring                             资产重组 ypSW9n  
assignment of duties                                 职责的划分 1 `hj]@.]  
assistant                                     助理，助理人员 \25Rq/&w  
associated company                                 联属公司，联营公司 )+'FTz` c  
association                                        联合，结合；协会，社团 /59jkcA+  
assumption                                       假设，假定 e23}'qb  
at a given date                                         在某一特定时日 {0 IEizQ|i  
attestation                                         鉴证，公证 iSCv/Gb: ,  
attestation service                             鉴证服务 dq+VW}[EO  
audit adjustment                                审计调整 82n
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audit areas                                        审计领域 F4xYfbwY"]  
audit conclusion                                审计结论 R4.$9_ui  
audit effectiveness                             审计效果 kAsYh4[  
audit efficiency                                  审计效率 $,ZBK6CT  
audit engagement letter                      审计业务约定书 s2FJ^4  
audit evidence                                          审计证据 \DI%/(?  
audit fee                                    审计费 O8%+5l`T!  
audit files                                          审计档案 56Z 1jN^U  
audit findings                                     审计中发现的事项 /o Q^j'v  
audit implementation stage                        审计实施阶段 9tDo5 29  
audit mark                                        审计标识 \dO9nwa?  
audit materiality                                 审计重要性 J!b v17H"  
audit method                                     审计方法 -r)Q|U  
audit objective                                         审计目标，审计目的 ..` J-k  
audit of financial statements                      会计报表审计，财务报表审计 Q
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audit opinion                                     审计意见 kTZ`RW&0  
audit period                                      被审计期间，被审计年度 uH!uSB2  
audit plan                                          审计计划 u(iEuF;7  
audit planning                                    编制审计计划，制定审计计划，审计计划 .Zv@iL5  
audit planning stage                                  审计计划阶段 e<2?O  
audit procedure                                审计程序 l*V]54|ON3  
audit programme                               审计程序表，具体审计计划 5v >0$Y{  
audit report                                       审计报告 $lz\te  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L 1iA ^x  
audit report with a qualified opinion                 有保留意见的审计报告 }S
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audit report with an adverse opinion                否定意见的审计报告 SIQ7oxS4  
audit report with dual dates                      双重日期审计报告 fTQRn  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 JR>#PJ,N-  
audit results                                      审计结果 kcGs2Y_*&  
audit risk                                          审计风险 E_ #MQ;n  
audit sampling                                          审计抽样 }i0(^"SoXZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 lM oi5q  
audit strategies                                  审计策略 ;;#28nV  
audit summary                                         审计总结，审计小结 WsO'4
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audit team                                         审计小组 M*li;  
audit test                                    审计测试 O75^(keW  
audit trail                                          审计轨迹 wq+%O,  
audit work                                        审计工作 >1u!(-A  
audit working paper                                 审计工作底稿 nW#UBtZ  
audited financial statement                        审计会计报表，已审计财务报表 [*^`rQ  
Auditing Guidelines (the～)                      审计规范指南 D_mdX9-~  
auditing standards                             审计准则 oRH]67(Z  
audit-oriented working paper                          (审计)业务类工作底稿 .;nU" a3'  
authorisation                                     授权 ]U?)_P@}  
authorisation of transaction                       交易的授权 GF]V$5.ps  
availability                                         可获得性 z !2-
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balance                                      余额；差额；平衡 3<">1] /,  
balance sheet                                    资产负债表 |e49F  
bank                                                 银行 5~)m6]-6  
bank account                                    银行账户，银行户头 kY MKVR  
bank statement                                 银行对账单 O_-Lm4g?4  
barter transaction                              易货交易，以物换物交易 `P/7Mf  
basis of audit                                    审计依据 a^ wGc+  
basis of preparation                                (会计报表的)编制基础 B. '&[A  
book of account                               账目，账簿 =LLix . >  
borrowing                                         借款，贷款，借债 #( G>J4E,  
branch                                              分支，分支机构，分店 Lso4ZZ;  
brought forward                                (账户余额等的)承上年，承上期，承上页 .&Tcds  
budget                                              预算 :K J#_y\rt  
building                                      建筑物；大楼 zb<YYJ]  
business conditions                                  业务情况，经营情况 LcL|'S)  
business licence                               (企业等的)营业执照 2L?jp:$;X  
business relation                                业务关系 [H"\<"1 o  
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