[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 dXZV1e1b&#  
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审计词汇英汉对照 @>?&Mw\c  
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ability to continue as a going concern               持续经营能力 3/iGSG`  
acceptability                                     可接受性，可接受程度 /J ^yOR9  
acceptable level of detection risk                     检查风险的可接受水平 ~e|~c<!z8@  
acceptance of engagement                       接受委托 7C=t19&R'  
accepting the engagement for the first time              首次接受委托 HghNI  
access to asset                                         对资产的接触 m6s32??m  
according to                                     根据，依据，依照 BQsy)H`4E  
account balance                                账户余额 vb# d%1b5  
account for                                       对……进行会计处理，核算；解释 }JS?42CTaV  
accounting                                        会计，会计学 >Py=H+d!j  
accounting advisory serve                        会计咨询服务 !I@"+oY<  
accounting firm                                 会计师事务所 US-P>yF  
accounting information                      会计信息，会计资料 *+5AN306  
accounting period                             会计期间 vNP,c]:%  
accounting policies                                   会计政策 Pt E>08  
accounting professional bodies                 会计职业组织，会计职业团体 k@^)>J^  
accounting records                                   会计记录 @X:P`?("^  
accounting responsibility                           会计责任 e(cctC|l  
accounting service                             会计服务 WSL_Dc  
accounting standards                                会计准则 .-{B  
Accounting Standards for Business Enterprises       企业会计准则 {A{=RPL  
accounting system                             会计系统 ^b'[81%  
accounting treatment                                会计处理 1N2s[ \q$  
accuracy                                    准确性，精确性 7tJPjp4l  
additional audit procedures                      追加审计程序 F9N)UW:w  
addressee                                         收件人，收信人 YoJN.],gf  
Administration of State-owned Assets  (the～)     国有资产管理局 $Ad 5hkz  
administrative laws and regulations                 行政法规 $w{
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adverse impact                                 不利影响，负面影响 v*kTTaU&  
adverse opinion                                反对意见 'F1NBL  
advisory group                                  咨询组，顾问组
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agency fee                                        代理费，代理费用 @wbV@  
aggregate                                          总计，合计为…… in$Pk$ c  
alternation of document and record                 变造文件和记录 5F$W^N  
alternative audit procedures                      替代审计程序，备选审计程序 0Db#W6*^  
amend                                              修改，修订 ):1NeJOFF  
amortisation                                      摊销 K nKV+:"  
analytical capacity                             分析能力 IWX%6*Zz  
analytical procedures                               分析性程序 x,pz X(  
annual financial statements                        年度会计报表，年度财务报表 :be BiO  
appendix                                          附录，附表 pno]Bld'z  
applicable                                         适用的 Z8Qmj5'[  
applicable laws and regulations                 适用的法规 S 7RB`I5  
application systems                                  应用系统 0@vSl%I+  
apply consistently                              一贯地执行，一贯地实施 8sLp! O;f2  
appropriate                                       适当的，合适的； s+l)Q  
征用，挪用 1jpcoJ@s  
appropriate authorization                          适当的授权 F.zn:yX5  
appropriateness of audit evidence                    审计证据的适当性 Mz_*`lRN  
approval                                    批准，核准 SnRk ` 5t  
assertion                                    (会计报表上的)认定；确认 VU9w2/cM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X0O@,  
asset                                                 资产，财产 ew
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asset restructuring                             资产重组 yc?+L;fN  
assignment of duties                                 职责的划分 s0WI93+z  
assistant                                     助理，助理人员 0& 54xP  
associated company                                 联属公司，联营公司 Hn+w 1v&3  
association                                        联合，结合；协会，社团 '(4$h3-gv7  
assumption                                       假设，假定 [kaj8  
at a given date                                         在某一特定时日 4vQ]7`I.f  
attestation                                         鉴证，公证  $ac VJI?  
attestation service                             鉴证服务  `C9/=  
audit adjustment                                审计调整 w-LMV>+6|  
audit areas                                        审计领域 8K =sx@l  
audit conclusion                                审计结论 '#L.w6<B  
audit effectiveness                             审计效果 %#7Yr(&
 
audit efficiency                                  审计效率 eTw sh]  
audit engagement letter                      审计业务约定书 kWZ?86!  
audit evidence                                          审计证据 8bd&XieE  
audit fee                                    审计费 W6:ei.d+NS  
audit files                                          审计档案 Wz',>&a  
audit findings                                     审计中发现的事项 S3l$\X;6X  
audit implementation stage                        审计实施阶段 Hx5t![g2K!  
audit mark                                        审计标识 q$7SJ.pF  
audit materiality                                 审计重要性 Y%m^V?k  
audit method                                     审计方法 b;A(6^V  
audit objective                                         审计目标，审计目的 QpbyC_:;$4  
audit of financial statements                      会计报表审计，财务报表审计 XR3=Y0YDf  
audit opinion                                     审计意见 wa7)  
audit period                                      被审计期间，被审计年度 s~V%eq("}  
audit plan                                          审计计划 2
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audit planning                                    编制审计计划，制定审计计划，审计计划 u2}zRC=  
audit planning stage                                  审计计划阶段 ;w--fqxVl  
audit procedure                                审计程序 OiAP%7i9  
audit programme                               审计程序表，具体审计计划 g:V8"'  
audit report                                       审计报告 8$4@U;Vh;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0<(F 8  
audit report with a qualified opinion                 有保留意见的审计报告 I
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audit report with an adverse opinion                否定意见的审计报告 LVt{`   
audit report with dual dates                      双重日期审计报告 M*6}#ST  
audit reporting stage                                 审计报告阶段 i^`]TOP  
audit responsibility                                   审计责任 x=]PE}<E  
audit results                                      审计结果 KVQ|l,E, /  
audit risk                                          审计风险 jG~zpZh  
audit sampling                                          审计抽样 ;]XKe')  
audit sampling techniques                         审计抽样方法，审计抽样技术 bLSXQStB  
audit strategies                                  审计策略 !A@Ft}
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audit summary                                         审计总结，审计小结 &b~if}vcb  
audit team                                         审计小组 ':Avh|q3N  
audit test                                    审计测试 R{N9'2l:  
audit trail                                          审计轨迹 P4 H%pm{-  
audit work                                        审计工作 u6 tD5Y  
audit working paper                                 审计工作底稿 :56f  
audited financial statement                        审计会计报表，已审计财务报表 vOMmsU F  
Auditing Guidelines (the～)                      审计规范指南 ,-({m'  
auditing standards                             审计准则 ! 3&_#VO  
audit-oriented working paper                          (审计)业务类工作底稿 1j4(/
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authorisation                                     授权 iPoh2  
authorisation of transaction                       交易的授权 J)yNp,V  
availability                                         可获得性 Pi7IBz  
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balance                                      余额；差额；平衡 {[Sd[P  
balance sheet                                    资产负债表 {6E&\
  
bank                                                 银行 $d:>(_p=A  
bank account                                    银行账户，银行户头 DSb/+8KT  
bank statement                                 银行对账单 (rDB|kc^7  
barter transaction                              易货交易，以物换物交易 (`nn\)  
basis of audit                                    审计依据 b3$aPwv  
basis of preparation                                (会计报表的)编制基础 BM6 J  
book of account                               账目，账簿 .~>Uh3S  
borrowing                                         借款，贷款，借债 Dl/Jlsd@  
branch                                              分支，分支机构，分店 ~ 8hAmM  
brought forward                                (账户余额等的)承上年，承上期，承上页 6@N?`6Bt  
budget                                              预算 ~x}/>-d  
building                                      建筑物；大楼  +=Xgi$  
business conditions                                  业务情况，经营情况 &}N=a  
business licence                               (企业等的)营业执照 srX" vF  
business relation                                业务关系 ~ QVN^8WPg  
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