[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 ^gzNP#A<'o  
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审计词汇英汉对照 1fv~r@6s  
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ability to continue as a going concern               持续经营能力 /\cu!yiX  
acceptability                                     可接受性，可接受程度 1:zu$|%7  
acceptable level of detection risk                     检查风险的可接受水平 ~[TKVjyO  
acceptance of engagement                       接受委托 DA)v3Nd  
accepting the engagement for the first time              首次接受委托 O/9%"m:i  
access to asset                                         对资产的接触 V2{#<d-T!  
according to                                     根据，依据，依照 $af}+:'  
account balance                                账户余额 8 QF?W{NK  
account for                                       对……进行会计处理，核算；解释 >
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accounting                                        会计，会计学 !9xANSb  
accounting advisory serve                        会计咨询服务  \t# 9zn>  
accounting firm                                 会计师事务所 3D{4vMm
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accounting information                      会计信息，会计资料 nFn F_  
accounting period                             会计期间 t* vg]Yc  
accounting policies                                   会计政策 arS'th:j  
accounting professional bodies                 会计职业组织，会计职业团体 |$w={N^4  
accounting records                                   会计记录 N5s
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accounting responsibility                           会计责任 NK9WrUj)  
accounting service                             会计服务 ^>8]3@ Nh  
accounting standards                                会计准则 U?fN3  
Accounting Standards for Business Enterprises       企业会计准则 ynZ[c8.  
accounting system                             会计系统 <hZ}34?]i2  
accounting treatment                                会计处理 ~}-p5q2  
accuracy                                    准确性，精确性 ;[%}Xx  
additional audit procedures                      追加审计程序 BrH;(*H)8  
addressee                                         收件人，收信人 0j!ke1C&C  
Administration of State-owned Assets  (the～)     国有资产管理局 U
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administrative laws and regulations                 行政法规 _:X|R#d  
adverse impact                                 不利影响，负面影响 \1mM5r~  
adverse opinion                                反对意见 e=o{Zo?H=  
advisory group                                  咨询组，顾问组 Ge:-|*F  
agency fee                                        代理费，代理费用 t9n  
aggregate                                          总计，合计为…… w<~<(5mM5;  
alternation of document and record                 变造文件和记录 0*Km}?;0-  
alternative audit procedures                      替代审计程序，备选审计程序 ?ey&Un"  
amend                                              修改，修订 O% K?l}e  
amortisation                                      摊销 %Mng8r  
analytical capacity                             分析能力 R #3Q$   
analytical procedures                               分析性程序 G:c8`*5Q  
annual financial statements                        年度会计报表，年度财务报表 M&djw`B  
appendix                                          附录，附表 &O6 ;nJEI  
applicable                                         适用的 X!rQ@F3  
applicable laws and regulations                 适用的法规 T]#,R|)d  
application systems                                  应用系统 rw8J:?0x
 
apply consistently                              一贯地执行，一贯地实施 '+!S|U,{  
appropriate                                       适当的，合适的； hG~]~ )  
征用，挪用 K>R;~ o  
appropriate authorization                          适当的授权 L);||]B  
appropriateness of audit evidence                    审计证据的适当性 AO}i@YJth  
approval                                    批准，核准 foz5D9sQ  
assertion                                    (会计报表上的)认定；确认 85|95P.<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 5&HT$"H:  
asset restructuring                             资产重组 &@W4^-9  
assignment of duties                                 职责的划分 X4}`>  
assistant                                     助理，助理人员 Ztyv@z'/Z  
associated company                                 联属公司，联营公司 85%Pq:E  
association                                        联合，结合；协会，社团 NT;x1  
assumption                                       假设，假定 lv00sa2z  
at a given date                                         在某一特定时日 WE5"A| =  
attestation                                         鉴证，公证 -.b Io  
attestation service                             鉴证服务 y4/>Ol]  
audit adjustment                                审计调整 PUE'Rr(Q  
audit areas                                        审计领域 RUS7Z~5  
audit conclusion                                审计结论 TDl!qp @  
audit effectiveness                             审计效果 qX p,d  
audit efficiency                                  审计效率 hINnb7o  
audit engagement letter                      审计业务约定书 Q"OV>klk  
audit evidence                                          审计证据 ayH%  qp  
audit fee                                    审计费 5:l*Ib:s7  
audit files                                          审计档案 of+phMev  
audit findings                                     审计中发现的事项 })zB".  
audit implementation stage                        审计实施阶段 `rz`3:ZH  
audit mark                                        审计标识 { OxAY_  
audit materiality                                 审计重要性 ^<>Jw%H  
audit method                                     审计方法 !bZhj3.  
audit objective                                         审计目标，审计目的 eg$5z Z  
audit of financial statements                      会计报表审计，财务报表审计 "#-Nqq  
audit opinion                                     审计意见 Y8J;+h9  
audit period                                      被审计期间，被审计年度 xm}q6>jRV  
audit plan                                          审计计划 SRt$4EL21  
audit planning                                    编制审计计划，制定审计计划，审计计划 FVsu8z u  
audit planning stage                                  审计计划阶段  NVO9XK  
audit procedure                                审计程序 $Yx6#m}[M  
audit programme                               审计程序表，具体审计计划 7>PF~=  
audit report                                       审计报告 :]B% >*;}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /<(*/P,>  
audit report with a qualified opinion                 有保留意见的审计报告 z
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audit report with an adverse opinion                否定意见的审计报告 r/CEYEJ&X  
audit report with dual dates                      双重日期审计报告 ;Cr_NP[8|j  
audit reporting stage                                 审计报告阶段 i{tTUA  
audit responsibility                                   审计责任 "pSH!0Ap\  
audit results                                      审计结果 <qbZG}u  
audit risk                                          审计风险 Kk!6B  
audit sampling                                          审计抽样 ="3a%\  
audit sampling techniques                         审计抽样方法，审计抽样技术 !j!Z%]7  
audit strategies                                  审计策略 6keP'
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audit summary                                         审计总结，审计小结 , @%C8Z  
audit team                                         审计小组 r#_7]_
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audit test                                    审计测试 1DEO3p  
audit trail                                          审计轨迹 n!0${QVnS  
audit work                                        审计工作 .k# N7[q=  
audit working paper                                 审计工作底稿 nB cp7 e  
audited financial statement                        审计会计报表，已审计财务报表 n0rerI[R  
Auditing Guidelines (the～)                      审计规范指南 G 2%  
auditing standards                             审计准则 Tjnt(5 g  
audit-oriented working paper                          (审计)业务类工作底稿 T&9`?QD  
authorisation                                     授权 YPF&U4CN  
authorisation of transaction                       交易的授权 hlAR[]  
availability                                         可获得性 KWFyw>*)  
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balance                                      余额；差额；平衡 _MM   
balance sheet                                    资产负债表 98ca[.ui  
bank                                                 银行 :D"@6PC]  
bank account                                    银行账户，银行户头 -Bo 86t)F  
bank statement                                 银行对账单 ]s*5[=uc2  
barter transaction                              易货交易，以物换物交易 G_V.H\w  
basis of audit                                    审计依据 [ 3$.*   
basis of preparation                                (会计报表的)编制基础 VDB$"T9#  
book of account                               账目，账簿 "DVt3E  
borrowing                                         借款，贷款，借债 ~?FK ; (  
branch                                              分支，分支机构，分店 /a@ kS  
brought forward                                (账户余额等的)承上年，承上期，承上页 7d3'CQQ4  
budget                                              预算 n=f`AmF;  
building                                      建筑物；大楼 90Xt_$_}s  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 0-*Z<cu%l  
business relation                                业务关系 &g*klt'B  
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