[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 '4]_~?&x  
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审计词汇英汉对照 $ fFh4O4  
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ability to continue as a going concern               持续经营能力 s>c0K@ADO  
acceptability                                     可接受性，可接受程度 83g$k 9lG.  
acceptable level of detection risk                     检查风险的可接受水平 ?`T-A\A=  
acceptance of engagement                       接受委托 E)z=85;_p  
accepting the engagement for the first time              首次接受委托 O =0j I  
access to asset                                         对资产的接触 ;\(X;kQi  
according to                                     根据，依据，依照 p`/c&}
 
account balance                                账户余额 "^NsbA+  
account for                                       对……进行会计处理，核算；解释 jHQnD]Hr  
accounting                                        会计，会计学 fe8}2#
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accounting advisory serve                        会计咨询服务 i.Z iLDs\7  
accounting firm                                 会计师事务所 4c9a"v  
accounting information                      会计信息，会计资料 g#b9xTGJ^  
accounting period                             会计期间 S?<hs,  
accounting policies                                   会计政策 pX?/=T@ Bw  
accounting professional bodies                 会计职业组织，会计职业团体 8KMo!p\i  
accounting records                                   会计记录 !yo@i_1D  
accounting responsibility                           会计责任 rBUWzpE"  
accounting service                             会计服务 (C.<H6]=  
accounting standards                                会计准则 ae0t*;~  
Accounting Standards for Business Enterprises       企业会计准则 o8h`9_  
accounting system                             会计系统 @RXkj-,eC#  
accounting treatment                                会计处理 9
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accuracy                                    准确性，精确性 ]8/g[Ii  
additional audit procedures                      追加审计程序 Ld?'X=eQ  
addressee                                         收件人，收信人 [ahK+J  
Administration of State-owned Assets  (the～)     国有资产管理局 za!8:(  
administrative laws and regulations                 行政法规 Z]08gH  
adverse impact                                 不利影响，负面影响 9Yd"Y-  
adverse opinion                                反对意见 3*=_vl3  
advisory group                                  咨询组，顾问组 l!mx,O`  
agency fee                                        代理费，代理费用 zEk/15  
aggregate                                          总计，合计为…… H*HL:o-[  
alternation of document and record                 变造文件和记录 yS1i$[JV  
alternative audit procedures                      替代审计程序，备选审计程序 i"d&U7Q  
amend                                              修改，修订 xO&qo8*   
amortisation                                      摊销 [,56o Md~  
analytical capacity                             分析能力 %U6A"?To  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 JA~q}C7A7o  
appendix                                          附录，附表 6uIgyO*;k  
applicable                                         适用的 ?azcWf z0  
applicable laws and regulations                 适用的法规 kgh0  
application systems                                  应用系统 0Ua&_D"  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； spT$}F2n  
征用，挪用 =SD^Jl{H  
appropriate authorization                          适当的授权 pp@O6  
appropriateness of audit evidence                    审计证据的适当性 ksf6O$  
approval                                    批准，核准 h43py8v  
assertion                                    (会计报表上的)认定；确认 {5]c\_.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qe'RvBz  
asset                                                 资产，财产 D)tL}X$  
asset restructuring                             资产重组 AQwai>eL  
assignment of duties                                 职责的划分 ]=ADX}  
assistant                                     助理，助理人员 1my1m  
associated company                                 联属公司，联营公司 HD'adj_,  
association                                        联合，结合；协会，社团 JOH\K0=e  
assumption                                       假设，假定 +kN,OK~  
at a given date                                         在某一特定时日 ?j&ZzK'#^  
attestation                                         鉴证，公证 RsYMw3) G  
attestation service                             鉴证服务 <nTZs`$LwL  
audit adjustment                                审计调整 0n}v"61q  
audit areas                                        审计领域 z69u
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audit conclusion                                审计结论 u\;d^A  
audit effectiveness                             审计效果 +)LCYDRV7  
audit efficiency                                  审计效率 .N7<bt@~)  
audit engagement letter                      审计业务约定书 hn~btu9h  
audit evidence                                          审计证据 -lrcb/)Gz  
audit fee                                    审计费 ""A6n{4  
audit files                                          审计档案 fN/;BT  
audit findings                                     审计中发现的事项 g(9kc<`3'D  
audit implementation stage                        审计实施阶段 8@Bm2?$}g  
audit mark                                        审计标识 udXzsY9Ng  
audit materiality                                 审计重要性 >#)%/Ti}DU  
audit method                                     审计方法 %o5'M^U  
audit objective                                         审计目标，审计目的 6_:I~TTX  
audit of financial statements                      会计报表审计，财务报表审计 _PcF/Gyk  
audit opinion                                     审计意见 y^z c@f  
audit period                                      被审计期间，被审计年度 zhJ0to[%?  
audit plan                                          审计计划 70'gVCb  
audit planning                                    编制审计计划，制定审计计划，审计计划 #0PZa$kM(o  
audit planning stage                                  审计计划阶段 yj =OR|v  
audit procedure                                审计程序 N<ux4tz  
audit programme                               审计程序表，具体审计计划 4jSYR#Hqp`  
audit report                                       审计报告 {1qr6P,"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \t5_V)P  
audit report with a qualified opinion                 有保留意见的审计报告 qV; I<AM  
audit report with an adverse opinion                否定意见的审计报告 Ot)S\s>  
audit report with dual dates                      双重日期审计报告 0' oXA'L-J  
audit reporting stage                                 审计报告阶段 _a f $0!  
audit responsibility                                   审计责任 s/B_  
audit results                                      审计结果 ~sZ$`t
 
audit risk                                          审计风险 N6v?Qzvi  
audit sampling                                          审计抽样 9g\;L:'  
audit sampling techniques                         审计抽样方法，审计抽样技术 )E}@h%d  
audit strategies                                  审计策略 z(>QGzyc  
audit summary                                         审计总结，审计小结 8t. QFze?  
audit team                                         审计小组 fs?H  
audit test                                    审计测试 ALV(fv$cD  
audit trail                                          审计轨迹 /!MVpi'6&  
audit work                                        审计工作 }%z%}V@(&  
audit working paper                                 审计工作底稿 Q6wa-Y,  
audited financial statement                        审计会计报表，已审计财务报表 k~gOL#$  
Auditing Guidelines (the～)                      审计规范指南 H>W8F2VT  
auditing standards                             审计准则 Rj4C-X4=  
audit-oriented working paper                          (审计)业务类工作底稿 Ctn 4q'Q  
authorisation                                     授权 UhrRB  
authorisation of transaction                       交易的授权 shw"TF>?zG  
availability                                         可获得性 jRd$Vt  
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balance                                      余额；差额；平衡 uT'l.*W6i  
balance sheet                                    资产负债表 o.kDOqd  
bank                                                 银行 ]<C]`W2{  
bank account                                    银行账户，银行户头 a+cDH  
bank statement                                 银行对账单 zj(V\y&H  
barter transaction                              易货交易，以物换物交易 Rk[a|T&  
basis of audit                                    审计依据 Uqb]&2  
basis of preparation                                (会计报表的)编制基础 ~\8(+qIv%f  
book of account                               账目，账簿 0#DE
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borrowing                                         借款，贷款，借债 3h:y[Vm#9y  
branch                                              分支，分支机构，分店 !><asaB]1  
brought forward                                (账户余额等的)承上年，承上期，承上页 ZOMYo]  
budget                                              预算 wMj#. Jh  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 3z(4axH'  
business licence                               (企业等的)营业执照 aWlIq(dU  
business relation                                业务关系 atF#0*e>  
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