[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 k_}$d{X  
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审计词汇英汉对照 sC\?{B0r  
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ability to continue as a going concern               持续经营能力 wqDf\k}'v  
acceptability                                     可接受性，可接受程度 u_WUJ_  
acceptable level of detection risk                     检查风险的可接受水平 T%%EWa<a  
acceptance of engagement                       接受委托 uxxk&+M  
accepting the engagement for the first time              首次接受委托 w&H>`l06  
access to asset                                         对资产的接触 (.N n|lY<i  
according to                                     根据，依据，依照 #9(+)~irz`  
account balance                                账户余额 <!
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account for                                       对……进行会计处理，核算；解释 W]Xwt'ABz  
accounting                                        会计，会计学 /95z1e  
accounting advisory serve                        会计咨询服务 =M?+KbTJ3  
accounting firm                                 会计师事务所 VE]TT><  
accounting information                      会计信息，会计资料 !q$VnqFk
 
accounting period                             会计期间 }5PC5
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accounting policies                                   会计政策 &V+_b$  
accounting professional bodies                 会计职业组织，会计职业团体 tF,`v{-up  
accounting records                                   会计记录 0@?m"|G  
accounting responsibility                           会计责任 !4cCq_  
accounting service                             会计服务 vUbgSI  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 1@I#Fv  
accounting system                             会计系统 W3/] 2"0  
accounting treatment                                会计处理 rEp\ld  
accuracy                                    准确性，精确性 JG^ GEJ  
additional audit procedures                      追加审计程序 pSQX  
addressee                                         收件人，收信人 ]/h$6mrL  
Administration of State-owned Assets  (the～)     国有资产管理局 1ik.|T<f0  
administrative laws and regulations                 行政法规 kO`!!M[Oo  
adverse impact                                 不利影响，负面影响 jl}9R]Y_2  
adverse opinion                                反对意见 r ts2Jk7f  
advisory group                                  咨询组，顾问组 J[l7p6xk  
agency fee                                        代理费，代理费用 =C$"e4%Be  
aggregate                                          总计，合计为…… =k d
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alternation of document and record                 变造文件和记录 N>EMVUVS  
alternative audit procedures                      替代审计程序，备选审计程序 j9c:SP5  
amend                                              修改，修订 ASEKP(]v  
amortisation                                      摊销 yqx!{8=V  
analytical capacity                             分析能力 #@YKNS[  
analytical procedures                               分析性程序 &&$*MHJ  
annual financial statements                        年度会计报表，年度财务报表 nT:<_'!  
appendix                                          附录，附表 j8Q_s/n  
applicable                                         适用的 |^Yz*r?BJ  
applicable laws and regulations                 适用的法规 n\Lsm  
application systems                                  应用系统 O=}  
apply consistently                              一贯地执行，一贯地实施 [}Xw/@Uc;  
appropriate                                       适当的，合适的； N:64Gko"K  
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appropriate authorization                          适当的授权 z+oy#p6+F.  
appropriateness of audit evidence                    审计证据的适当性 LR.]&(kyd  
approval                                    批准，核准 bO$KV"*!  
assertion                                    (会计报表上的)认定；确认 GNHXtu6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V&j]*)  
asset                                                 资产，财产 !ckluj  
asset restructuring                             资产重组 <~ay4JY  
assignment of duties                                 职责的划分 ]4c*Nh% 8  
assistant                                     助理，助理人员 ^3vI
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associated company                                 联属公司，联营公司 Jon3ywd1Y  
association                                        联合，结合；协会，社团 jK\kASwG  
assumption                                       假设，假定 =_E$* }  
at a given date                                         在某一特定时日 07qjWo/t  
attestation                                         鉴证，公证 P;XA|`&  
attestation service                             鉴证服务 #(}{*dR  
audit adjustment                                审计调整 |2TH[J_a  
audit areas                                        审计领域 4VF]tX?o  
audit conclusion                                审计结论 f[NxqNn
 
audit effectiveness                             审计效果 %t* 9sh  
audit efficiency                                  审计效率 ORX<ZOt1  
audit engagement letter                      审计业务约定书 .0/"~5  
audit evidence                                          审计证据 j?t
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audit fee                                    审计费
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audit files                                          审计档案 n|.eL8lX.<  
audit findings                                     审计中发现的事项 Xeja\5zB  
audit implementation stage                        审计实施阶段 {LKW%G7  
audit mark                                        审计标识 m_ wv
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audit materiality                                 审计重要性 oP7)  
audit method                                     审计方法 lM
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audit objective                                         审计目标，审计目的 ;O>zA]Z8r  
audit of financial statements                      会计报表审计，财务报表审计 u9q#L.Ij  
audit opinion                                     审计意见 6e,IjocsB  
audit period                                      被审计期间，被审计年度 /3Y"F"`M.  
audit plan                                          审计计划 H_8PK$c;  
audit planning                                    编制审计计划，制定审计计划，审计计划 &`!H1E^  
audit planning stage                                  审计计划阶段 b:O_PS5h  
audit procedure                                审计程序 0"\js:-$  
audit programme                               审计程序表，具体审计计划 mm!JNb9(  
audit report                                       审计报告 X6!KFc  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B|^=2 >8s  
audit report with a qualified opinion                 有保留意见的审计报告 NP\/9 8|1  
audit report with an adverse opinion                否定意见的审计报告 jv29,46K  
audit report with dual dates                      双重日期审计报告 B&!>& Rbx  
audit reporting stage                                 审计报告阶段 =yJc pj  
audit responsibility                                   审计责任 6ypHH 2X  
audit results                                      审计结果 q
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audit risk                                          审计风险 b,ZBol|X  
audit sampling                                          审计抽样 6~!7?F K  
audit sampling techniques                         审计抽样方法，审计抽样技术 [p0_I7  
audit strategies                                  审计策略 #8vl2qWbi  
audit summary                                         审计总结，审计小结 r<dvo%I#|  
audit team                                         审计小组 DM)Re~*  
audit test                                    审计测试 W+V &  
audit trail                                          审计轨迹 oO &%&;[/A  
audit work                                        审计工作 './qBJ  
audit working paper                                 审计工作底稿 K.?S,qg  
audited financial statement                        审计会计报表，已审计财务报表 04X/(74  
Auditing Guidelines (the～)                      审计规范指南 {9F}2 SJ  
auditing standards                             审计准则 ucLh|}jJ5  
audit-oriented working paper                          (审计)业务类工作底稿 5}9rp
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authorisation                                     授权 |ns9ziTDI  
authorisation of transaction                       交易的授权 W-1Ub
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availability                                         可获得性 }lx'NY~(W  
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balance                                      余额；差额；平衡 vHymSU/J  
balance sheet                                    资产负债表 Z2]\k|%<Fa  
bank                                                 银行 /T&+vzCF  
bank account                                    银行账户，银行户头 FSZ :}Q  
bank statement                                 银行对账单 6l|
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barter transaction                              易货交易，以物换物交易 9
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basis of audit                                    审计依据 L_zB/(h  
basis of preparation                                (会计报表的)编制基础 ))6iVgSE$  
book of account                               账目，账簿 n5#9o},oK  
borrowing                                         借款，贷款，借债 wD pL9q  
branch                                              分支，分支机构，分店 
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brought forward                                (账户余额等的)承上年，承上期，承上页 V8%( h[  
budget                                              预算 LwI4 2  
building                                      建筑物；大楼 RL"hAUs_1  
business conditions                                  业务情况，经营情况 srU*1jD)  
business licence                               (企业等的)营业执照 :7qJ[k{g  
business relation                                业务关系 y<8o!=Tb5  
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