[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 ^J
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审计词汇英汉对照 Xa`Q;J"h  
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ability to continue as a going concern               持续经营能力 25>R^2,LiE  
acceptability                                     可接受性，可接受程度 (/:m*x*6  
acceptable level of detection risk                     检查风险的可接受水平 G6p gG+w  
acceptance of engagement                       接受委托 *Fy6-
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accepting the engagement for the first time              首次接受委托 T^v763%  
access to asset                                         对资产的接触 A`7(i'i5]  
according to                                     根据，依据，依照 ddQ+EY@!  
account balance                                账户余额 sq|\!T  
account for                                       对……进行会计处理，核算；解释 YBt=8`r  
accounting                                        会计，会计学 9nFL70  
accounting advisory serve                        会计咨询服务 c p"K?)  
accounting firm                                 会计师事务所 ZHTi4JY  
accounting information                      会计信息，会计资料 ~?\U];l  
accounting period                             会计期间 s"jvO>[  
accounting policies                                   会计政策 $nt&'Xnv  
accounting professional bodies                 会计职业组织，会计职业团体 }UPC~kC+Z  
accounting records                                   会计记录 o/Ismg-p  
accounting responsibility                           会计责任 SBxpJ sW>  
accounting service                             会计服务 Tg{5%~L]  
accounting standards                                会计准则 v>8.TE~2  
Accounting Standards for Business Enterprises       企业会计准则 M@[W"f Wq  
accounting system                             会计系统 :\^b6"}8  
accounting treatment                                会计处理 ebBi zc=  
accuracy                                    准确性，精确性 O#)1zD}  
additional audit procedures                      追加审计程序 Fm`*j/rq
 
addressee                                         收件人，收信人 T]th3*  
Administration of State-owned Assets  (the～)     国有资产管理局 |=0vgwd"S  
administrative laws and regulations                 行政法规 aC1z.?!U  
adverse impact                                 不利影响，负面影响 +>PsQ^^x  
adverse opinion                                反对意见 UT;%I_i!'  
advisory group                                  咨询组，顾问组 I=!kPuw  
agency fee                                        代理费，代理费用 u}du@Aq  
aggregate                                          总计，合计为…… N< Sl88+U  
alternation of document and record                 变造文件和记录 tVG;A&\,6  
alternative audit procedures                      替代审计程序，备选审计程序 5}%R  
amend                                              修改，修订 ;@Zuet  
amortisation                                      摊销 gmVN(K}SR5  
analytical capacity                             分析能力 z/\OtYz  
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 URb8[~dR:  
appendix                                          附录，附表 }m+Q
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applicable                                         适用的 v0C+DKi  
applicable laws and regulations                 适用的法规 '8 .JnCg  
application systems                                  应用系统 }u8(7  
apply consistently                              一贯地执行，一贯地实施 h$8h@2%  
appropriate                                       适当的，合适的； }ny7LQ  
征用，挪用 kL DpZ{  
appropriate authorization                          适当的授权 {Z2nc)|7C  
appropriateness of audit evidence                    审计证据的适当性 Up@^C"  
approval                                    批准，核准 8UU
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assertion                                    (会计报表上的)认定；确认 KKC%!Xy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Va )W[I  
asset                                                 资产，财产 Z5t^D|  
asset restructuring                             资产重组 @&?(XY 'M%  
assignment of duties                                 职责的划分 "qgwuWbM  
assistant                                     助理，助理人员 |%|
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associated company                                 联属公司，联营公司  E0!d c  
association                                        联合，结合；协会，社团 )K[\j?
 
assumption                                       假设，假定 ~dS15E4-Pp  
at a given date                                         在某一特定时日 ==Egy:<:Q  
attestation                                         鉴证，公证 G2|jS@L#  
attestation service                             鉴证服务 ao)';[%9s  
audit adjustment                                审计调整 T\9[PX<  
audit areas                                        审计领域 kWW2N0~$  
audit conclusion                                审计结论 `df!-\#  
audit effectiveness                             审计效果 FO*Gc Z  
audit efficiency                                  审计效率 5Npxs&Ea  
audit engagement letter                      审计业务约定书 CHGa_  
audit evidence                                          审计证据 X):7#x@uy  
audit fee                                    审计费 >ZJ]yhbhK  
audit files                                          审计档案 ^]sb=Amw  
audit findings                                     审计中发现的事项  x+cL(R  
audit implementation stage                        审计实施阶段 lJ;Wi  
audit mark                                        审计标识 '> ib K|  
audit materiality                                 审计重要性 >B6*`3v  
audit method                                     审计方法 3YMqp~4  
audit objective                                         审计目标，审计目的 i D9 */  
audit of financial statements                      会计报表审计，财务报表审计 Z[Tou  
audit opinion                                     审计意见 0B(s+#s  
audit period                                      被审计期间，被审计年度 Rq|6d M6H  
audit plan                                          审计计划 jfG of*  
audit planning                                    编制审计计划，制定审计计划，审计计划 qb[hKp5K6  
audit planning stage                                  审计计划阶段 Il [~  
audit procedure                                审计程序 @eJ8wf]  
audit programme                               审计程序表，具体审计计划 $z[S0Cm  
audit report                                       审计报告 u"&?u+1j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v#x`
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audit report with a qualified opinion                 有保留意见的审计报告 t+a.,$U  
audit report with an adverse opinion                否定意见的审计报告  %W~w\mT
 
audit report with dual dates                      双重日期审计报告 ( unmf,y  
audit reporting stage                                 审计报告阶段 >Lo\?X~  
audit responsibility                                   审计责任 m%6VwV7U  
audit results                                      审计结果 Bf*>q*%B{  
audit risk                                          审计风险 f- (i%  
audit sampling                                          审计抽样 5QiQDQT}5  
audit sampling techniques                         审计抽样方法，审计抽样技术 'S3<' X  
audit strategies                                  审计策略 wF`Y ,@  
audit summary                                         审计总结，审计小结 R%KF/1;/  
audit team                                         审计小组 S L 5k^|  
audit test                                    审计测试 t8-P'3,Q$  
audit trail                                          审计轨迹 ;mEn@@{  
audit work                                        审计工作 P] *x6c^n  
audit working paper                                 审计工作底稿 <yipy[D  
audited financial statement                        审计会计报表，已审计财务报表 RiQ]AsTtl  
Auditing Guidelines (the～)                      审计规范指南 JwbZ`Z*w  
auditing standards                             审计准则 O2>c|=#  
audit-oriented working paper                          (审计)业务类工作底稿 u{DEOhtI4  
authorisation                                     授权 2 `>a(  
authorisation of transaction                       交易的授权 by<@\n2B:U  
availability                                         可获得性 ?=9'?K/~a  
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balance                                      余额；差额；平衡 >[Vc$[62  
balance sheet                                    资产负债表 7(1`,Y  
bank                                                 银行 Mw0>p5+ cy  
bank account                                    银行账户，银行户头 0Ncpi=6  
bank statement                                 银行对账单 -8^qtB  
barter transaction                              易货交易，以物换物交易 'yPKQ/y$x  
basis of audit                                    审计依据 b;b,t0wS  
basis of preparation                                (会计报表的)编制基础 rhc+tR  
book of account                               账目，账簿 B,\VLX  
borrowing                                         借款，贷款，借债 x.-d)]a!  
branch                                              分支，分支机构，分店 67iI wY*8'  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~uc7R/3ss  
budget                                              预算 d 5yEgc;z  
building                                      建筑物；大楼 FL{?W(M  
business conditions                                  业务情况，经营情况 +7b8ye  
business licence                               (企业等的)营业执照 $ztsbV}  
business relation                                业务关系 d#v@NuO6 h  
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