[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 2-#:Y  
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审计词汇英汉对照 ; Da[jFP  
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ability to continue as a going concern               持续经营能力 ^%<t^sE  
acceptability                                     可接受性，可接受程度 AT6:&5_`  
acceptable level of detection risk                     检查风险的可接受水平 *wOuw@09  
acceptance of engagement                       接受委托 u|'}a3  
accepting the engagement for the first time              首次接受委托  :Ky *AI  
access to asset                                         对资产的接触 QoVRZ$!p  
according to                                     根据，依据，依照 Y3J;Kk#AH  
account balance                                账户余额 V7qc9Gd@I  
account for                                       对……进行会计处理，核算；解释 y_Tc$g~  
accounting                                        会计，会计学 7KzMa%=  
accounting advisory serve                        会计咨询服务 6-w'?G37  
accounting firm                                 会计师事务所 Z
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accounting information                      会计信息，会计资料 *~0Ko{Avc  
accounting period                             会计期间 xO<
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accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 aYyUe>  
accounting records                                   会计记录  t=;84lA  
accounting responsibility                           会计责任 <\If:  
accounting service                             会计服务 U.[?1:v  
accounting standards                                会计准则 +[sZE X  
Accounting Standards for Business Enterprises       企业会计准则 @^)aUOe  
accounting system                             会计系统 v-J9N(y"
 
accounting treatment                                会计处理 O!c b-  
accuracy                                    准确性，精确性 nvdo
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additional audit procedures                      追加审计程序 jW G=k#WN  
addressee                                         收件人，收信人 ^S'#)H-8C3  
Administration of State-owned Assets  (the～)     国有资产管理局 O73 /2=1V  
administrative laws and regulations                 行政法规 /
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adverse impact                                 不利影响，负面影响 u?>]C6$  
adverse opinion                                反对意见 =`l).GnN2`  
advisory group                                  咨询组，顾问组 p`i_s(u  
agency fee                                        代理费，代理费用 P o:)b  
aggregate                                          总计，合计为…… +C(v4@=nd  
alternation of document and record                 变造文件和记录 t#0/_tD  
alternative audit procedures                      替代审计程序，备选审计程序 D3>;X=1  
amend                                              修改，修订 )38M~/ ^l  
amortisation                                      摊销 _Wjd`*  
analytical capacity                             分析能力 3/w) mY-o  
analytical procedures                               分析性程序 rU{E}  
annual financial statements                        年度会计报表，年度财务报表 jb~/>I^1  
appendix                                          附录，附表 y@L-qO+{&  
applicable                                         适用的 8>}^
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applicable laws and regulations                 适用的法规 ,;2x.We  
application systems                                  应用系统 4ZZ/R?AiK  
apply consistently                              一贯地执行，一贯地实施 <Y
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appropriate                                       适当的，合适的； i'Oh^Y)E#  
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appropriate authorization                          适当的授权 73C   
appropriateness of audit evidence                    审计证据的适当性 pzMli^  
approval                                    批准，核准 B>11  
assertion                                    (会计报表上的)认定；确认 osJ;"B36  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |^ao,3h#  
asset                                                 资产，财产 r#K;@wu2  
asset restructuring                             资产重组 Nz,8NM]  
assignment of duties                                 职责的划分 nj7wc9z4  
assistant                                     助理，助理人员 u,d@oF(=  
associated company                                 联属公司，联营公司 4gTDHQP  
association                                        联合，结合；协会，社团 s57-<&@J9  
assumption                                       假设，假定 Ng6(2
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at a given date                                         在某一特定时日 l"\W]'T:r  
attestation                                         鉴证，公证 ;btH[a iV  
attestation service                             鉴证服务 !zw)! rV=  
audit adjustment                                审计调整 1!x-_h}  
audit areas                                        审计领域 n%Vt r  
audit conclusion                                审计结论 9M)N2+hkZ  
audit effectiveness                             审计效果 Ba$Ibq,r/  
audit efficiency                                  审计效率 *j,5TO-j  
audit engagement letter                      审计业务约定书 !,*#e  
audit evidence                                          审计证据 0Wf,SYx`s  
audit fee                                    审计费 B}.G(-u?7  
audit files                                          审计档案 He4sP
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audit findings                                     审计中发现的事项 :eK;:p
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audit implementation stage                        审计实施阶段 C} #:<Jx  
audit mark                                        审计标识 |(e`V  
audit materiality                                 审计重要性 4s<*rKm~  
audit method                                     审计方法 |M?yC
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audit objective                                         审计目标，审计目的 PNSZ j#  
audit of financial statements                      会计报表审计，财务报表审计 X*2MNx^K~  
audit opinion                                     审计意见 eD0Rv0BV^  
audit period                                      被审计期间，被审计年度 Z6}B}5@y  
audit plan                                          审计计划 XD5z+/F<"0  
audit planning                                    编制审计计划，制定审计计划，审计计划 Bv^{|w  
audit planning stage                                  审计计划阶段 @`N)`u85[  
audit procedure                                审计程序 Z2Bl
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audit programme                               审计程序表，具体审计计划 I$4GM  
audit report                                       审计报告 C:n55BE9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q%=`PCty  
audit report with a qualified opinion                 有保留意见的审计报告 V4GcW|P4y  
audit report with an adverse opinion                否定意见的审计报告 %@Nuzdp  
audit report with dual dates                      双重日期审计报告 8>TDrpT}  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 .c'EXuI7),  
audit results                                      审计结果 sKhX0,s&  
audit risk                                          审计风险 iHo2=Cz  
audit sampling                                          审计抽样 7E$ e1=  
audit sampling techniques                         审计抽样方法，审计抽样技术 r>:7)p!|  
audit strategies                                  审计策略 )o'&f"/  
audit summary                                         审计总结，审计小结 $ X~4J  
audit team                                         审计小组 ;T!mNKl  
audit test                                    审计测试 N(v<*jn  
audit trail                                          审计轨迹 317Lv \[  
audit work                                        审计工作 3u7^*$S  
audit working paper                                 审计工作底稿 ?]}1FP
 
audited financial statement                        审计会计报表，已审计财务报表 M3j_sd'N  
Auditing Guidelines (the～)                      审计规范指南 |1G/J[E  
auditing standards                             审计准则 %|[+\py$Q  
audit-oriented working paper                          (审计)业务类工作底稿 ^$aj,*Aj~  
authorisation                                     授权 ~A+DH  
authorisation of transaction                       交易的授权 0+b1R}!2  
availability                                         可获得性 :]Jwcp  
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balance                                      余额；差额；平衡 $ u`y  
balance sheet                                    资产负债表 g]9!Pi8jn  
bank                                                 银行 (eI'%1kS<  
bank account                                    银行账户，银行户头 PNLtpixZ  
bank statement                                 银行对账单 Kw}-<y  
barter transaction                              易货交易，以物换物交易 <">tB"="b  
basis of audit                                    审计依据  q&0Jl  
basis of preparation                                (会计报表的)编制基础  KTd,^
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book of account                               账目，账簿 8V%(SV  
borrowing                                         借款，贷款，借债 p%_#"dkC7  
branch                                              分支，分支机构，分店 GMLq3_'  
brought forward                                (账户余额等的)承上年，承上期，承上页 89:Ys=  
budget                                              预算 XM$r,}B k  
building                                      建筑物；大楼 +2=N#LM  
business conditions                                  业务情况，经营情况 U]lXw+&  
business licence                               (企业等的)营业执照 <4,>`#NEo  
business relation                                业务关系 _8b)Xx@5  
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