[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 Jh%k:TrBm  
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审计词汇英汉对照 P#2;1ki>  
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ability to continue as a going concern               持续经营能力 cKAZWON8;v  
acceptability                                     可接受性，可接受程度 9R|B 5.  
acceptable level of detection risk                     检查风险的可接受水平 0.!Q4bhD  
acceptance of engagement                       接受委托 (d-j/v*4  
accepting the engagement for the first time              首次接受委托 (<#Ns W!z  
access to asset                                         对资产的接触 +e)RT<  
according to                                     根据，依据，依照 @3>nVa  
account balance                                账户余额 nb|"dK |  
account for                                       对……进行会计处理，核算；解释 =Y5*J#  
accounting                                        会计，会计学 dUpOg{I.x  
accounting advisory serve                        会计咨询服务 )h(yh50 B  
accounting firm                                 会计师事务所 Oxf,2r  
accounting information                      会计信息，会计资料 ,DbT4Ul c  
accounting period                             会计期间 ?[q.1O  
accounting policies                                   会计政策 ^i~'aq  
accounting professional bodies                 会计职业组织，会计职业团体 rVx?Yo1F'  
accounting records                                   会计记录  S?m4  
accounting responsibility                           会计责任 _xXDvBU  
accounting service                             会计服务 %i`YJ  
accounting standards                                会计准则 f%Bmx{Ttq  
Accounting Standards for Business Enterprises       企业会计准则 z/7"!  
accounting system                             会计系统 h2edA#bub  
accounting treatment                                会计处理 PRF^<%mkI  
accuracy                                    准确性，精确性 cx(b5Z  
additional audit procedures                      追加审计程序 g/m%A2M&aH  
addressee                                         收件人，收信人 wz] OM  
Administration of State-owned Assets  (the～)     国有资产管理局 ;hp?wb  
administrative laws and regulations                 行政法规 >a1ovKF  
adverse impact                                 不利影响，负面影响 +Pm}_"GU  
adverse opinion                                反对意见 &:*|K
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advisory group                                  咨询组，顾问组 [KjL`  
agency fee                                        代理费，代理费用 Oo95\Yf$N  
aggregate                                          总计，合计为…… }!g^}BWWp  
alternation of document and record                 变造文件和记录 eEkbD"Q  
alternative audit procedures                      替代审计程序，备选审计程序 -* ;`~5  
amend                                              修改，修订 VR_bX|  
amortisation                                      摊销 z|>f*Z  
analytical capacity                             分析能力 v:$Y |mh  
analytical procedures                               分析性程序 H"> }yD  
annual financial statements                        年度会计报表，年度财务报表 (s.S n(E  
appendix                                          附录，附表 ,b8q$R~\  
applicable                                         适用的 D>Ph))QI  
applicable laws and regulations                 适用的法规 yasKU6^R'  
application systems                                  应用系统 L`{EXn[  
apply consistently                              一贯地执行，一贯地实施 c/E6}OWA  
appropriate                                       适当的，合适的； (eAh8^)  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 f<0nj?  
approval                                    批准，核准 hkL[hD  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oLp:Z=  
asset                                                 资产，财产 ?(CMm%(8  
asset restructuring                             资产重组 ,HdFE|  
assignment of duties                                 职责的划分 3_tO  
assistant                                     助理，助理人员 i;$'haK<  
associated company                                 联属公司，联营公司 eq ze7EY  
association                                        联合，结合；协会，社团 *xOrt)D=  
assumption                                       假设，假定 (_ElM >  
at a given date                                         在某一特定时日 KwiTnP!Dca  
attestation                                         鉴证，公证 >_$DKY>$`  
attestation service                             鉴证服务 It@ak6u?  
audit adjustment                                审计调整 Mb(aI!;A  
audit areas                                        审计领域 (U |[C*  
audit conclusion                                审计结论 =/rIXReY  
audit effectiveness                             审计效果 fH7o,U|  
audit efficiency                                  审计效率 81|Xg5g)b  
audit engagement letter                      审计业务约定书 5E/z.5 q  
audit evidence                                          审计证据 dEp?jJP$;  
audit fee                                    审计费 -)tu$W*  
audit files                                          审计档案 @M-+-6+  
audit findings                                     审计中发现的事项 pU*dE   
audit implementation stage                        审计实施阶段 =,~h]_\_  
audit mark                                        审计标识 [S/]Vk|4  
audit materiality                                 审计重要性 ##!)}i  
audit method                                     审计方法 )[>b7K$ f  
audit objective                                         审计目标，审计目的 ccJ@jpXI  
audit of financial statements                      会计报表审计，财务报表审计 x.+}-(`W#~  
audit opinion                                     审计意见 <Dw`Ur^X5  
audit period                                      被审计期间，被审计年度 .sA?}H#wb  
audit plan                                          审计计划 !ldb_*)h  
audit planning                                    编制审计计划，制定审计计划，审计计划 v 6?{g  
audit planning stage                                  审计计划阶段 N}>XBZy  
audit procedure                                审计程序 DH_Mll>  
audit programme                               审计程序表，具体审计计划 "S43:VH  
audit report                                       审计报告 Fr)G h>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |wZ8O}O{E  
audit report with a qualified opinion                 有保留意见的审计报告 0f 1Lu) 2  
audit report with an adverse opinion                否定意见的审计报告 PQsqi;=)  
audit report with dual dates                      双重日期审计报告 D!~-53f@  
audit reporting stage                                 审计报告阶段 HZdmL-1Z^+  
audit responsibility                                   审计责任 _gB`;zo  
audit results                                      审计结果 ~n84x  
audit risk                                          审计风险 /}Y>_87  
audit sampling                                          审计抽样 W$0<a@
 
audit sampling techniques                         审计抽样方法，审计抽样技术 5o5y3ibQ  
audit strategies                                  审计策略 3Bz0B a  
audit summary                                         审计总结，审计小结 :xfD>K  
audit team                                         审计小组
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audit test                                    审计测试 02} &h  
audit trail                                          审计轨迹 oQ 5g0(J~  
audit work                                        审计工作 {b>tX)Tep  
audit working paper                                 审计工作底稿 a2*WZc
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audited financial statement                        审计会计报表，已审计财务报表 Xz0jjO,  
Auditing Guidelines (the～)                      审计规范指南 %lchz/  
auditing standards                             审计准则 N G1]!Vz5  
audit-oriented working paper                          (审计)业务类工作底稿 T"'"T]^ X  
authorisation                                     授权 I-i)D  
authorisation of transaction                       交易的授权 d+%1q
 
availability                                         可获得性 8h~v%aZ1  
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balance                                      余额；差额；平衡 \@Gyl_6^  
balance sheet                                    资产负债表 k'wF+>  
bank                                                 银行 E)>~0jv  
bank account                                    银行账户，银行户头 l0g#&V--  
bank statement                                 银行对账单 Wy,DA^\ef  
barter transaction                              易货交易，以物换物交易 ]6< /{b  
basis of audit                                    审计依据 @<\f[Znt o  
basis of preparation                                (会计报表的)编制基础 fEdQR->  
book of account                               账目，账簿 @dcT8 YC  
borrowing                                         借款，贷款，借债 jcN84AaRFI  
branch                                              分支，分支机构，分店 ,qpn4`zE~  
brought forward                                (账户余额等的)承上年，承上期，承上页 d5]9FIj  
budget                                              预算 $GUSTV  
building                                      建筑物；大楼 Tn/T:7C  
business conditions                                  业务情况，经营情况 Xd66"k\b+  
business licence                               (企业等的)营业执照 *8U+2zgfC  
business relation                                业务关系 (hd^  
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