[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 3/e.38m|  
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审计词汇英汉对照 F {4bo$~>  
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ability to continue as a going concern               持续经营能力 dkBIx$t  
acceptability                                     可接受性，可接受程度 A:N|\Mv2b  
acceptable level of detection risk                     检查风险的可接受水平 ][h%UrV  
acceptance of engagement                       接受委托 ^-Kf']hU  
accepting the engagement for the first time              首次接受委托 <~'"<HwtK  
access to asset                                         对资产的接触 qqr?!vem6  
according to                                     根据，依据，依照 Tc &z:  
account balance                                账户余额 u^bidd6JRn  
account for                                       对……进行会计处理，核算；解释 sF?TmBQ*  
accounting                                        会计，会计学 {e9@-  
accounting advisory serve                        会计咨询服务 ~{B7 k:  
accounting firm                                 会计师事务所 sRL`dEl4l  
accounting information                      会计信息，会计资料 ujq=F  
accounting period                             会计期间 FvXZ<
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accounting policies                                   会计政策 KNpl:g3{<Q  
accounting professional bodies                 会计职业组织，会计职业团体 J0\Fhe0'  
accounting records                                   会计记录 z] PS
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accounting responsibility                           会计责任 xU>WEm2  
accounting service                             会计服务 ,nLy4T&"  
accounting standards                                会计准则 0gy/:T  
Accounting Standards for Business Enterprises       企业会计准则 m^f0V2M_  
accounting system                             会计系统 lVR~Bh  
accounting treatment                                会计处理 Qu"\wE^.`  
accuracy                                    准确性，精确性 JG!m
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additional audit procedures                      追加审计程序 tip+q d  
addressee                                         收件人，收信人 %x{kc3PnO  
Administration of State-owned Assets  (the～)     国有资产管理局 ith 3=`3  
administrative laws and regulations                 行政法规 ~tUl}  
adverse impact                                 不利影响，负面影响 ," Wr"  
adverse opinion                                反对意见 i,E{f  
advisory group                                  咨询组，顾问组 aS{n8P6vW  
agency fee                                        代理费，代理费用 AJ?r,!)  
aggregate                                          总计，合计为…… )=Z>#iH1  
alternation of document and record                 变造文件和记录 +]A:M6P:{v  
alternative audit procedures                      替代审计程序，备选审计程序 nE&@Q  
amend                                              修改，修订 (vP
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amortisation                                      摊销 \y)rt )  
analytical capacity                             分析能力 +[AQUc  
analytical procedures                               分析性程序 B^Nf #XN(  
annual financial statements                        年度会计报表，年度财务报表 eJVjuG  
appendix                                          附录，附表 qL&[K>2z  
applicable                                         适用的 ?'Xj g#}<  
applicable laws and regulations                 适用的法规 ]kG"ubHV?h  
application systems                                  应用系统 Vb4#,  
apply consistently                              一贯地执行，一贯地实施 ^aMg/.
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appropriate                                       适当的，合适的； Ins`l  
征用，挪用 uK#4(eY=W  
appropriate authorization                          适当的授权 .TR9975  
appropriateness of audit evidence                    审计证据的适当性 KRLQ #,9  
approval                                    批准，核准 > CgTs  
assertion                                    (会计报表上的)认定；确认  |`f$tj  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "XKy
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asset                                                 资产，财产 YTX,cj#D^&  
asset restructuring                             资产重组 ./k/K SR  
assignment of duties                                 职责的划分 FLCexlv^  
assistant                                     助理，助理人员 .b&t;4q  
associated company                                 联属公司，联营公司 N P#w+Qw  
association                                        联合，结合；协会，社团 eV"h0_ox  
assumption                                       假设，假定 ;|5F[  
at a given date                                         在某一特定时日 dvx#q5f_S  
attestation                                         鉴证，公证 vNY{j7l/W  
attestation service                             鉴证服务 %@ODs6 R0  
audit adjustment                                审计调整 fue( UMF~  
audit areas                                        审计领域  $s c  
audit conclusion                                审计结论 Ae^~Cz1qz  
audit effectiveness                             审计效果 swoQ'  
audit efficiency                                  审计效率 -M~:lK]n  
audit engagement letter                      审计业务约定书 i2A8
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audit evidence                                          审计证据 @* jz o  
audit fee                                    审计费 i2U{GV<K-r  
audit files                                          审计档案 Y3cMC)  
audit findings                                     审计中发现的事项 o&zJ=k[4  
audit implementation stage                        审计实施阶段 N1S{suic  
audit mark                                        审计标识 R'`qKc  
audit materiality                                 审计重要性 ksqQM
 
audit method                                     审计方法 [nG<[<0G;  
audit objective                                         审计目标，审计目的 9y8&9<#  
audit of financial statements                      会计报表审计，财务报表审计 S6M}WR^,  
audit opinion                                     审计意见 mPK:R^RjG&  
audit period                                      被审计期间，被审计年度 4 Y9`IgQ  
audit plan                                          审计计划 q&-`,8#  
audit planning                                    编制审计计划，制定审计计划，审计计划 k&q;JyUi  
audit planning stage                                  审计计划阶段 \*y-g@-{W$  
audit procedure                                审计程序 m6K}|j  
audit programme                               审计程序表，具体审计计划 +wU@ynw  
audit report                                       审计报告 ,~$p,ALwN7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 gNrjo=  
audit report with a qualified opinion                 有保留意见的审计报告 [{,T.;'<j  
audit report with an adverse opinion                否定意见的审计报告 4Zddw0|2  
audit report with dual dates                      双重日期审计报告 LTCb@L{^i  
audit reporting stage                                 审计报告阶段 bMu+TgAT,  
audit responsibility                                   审计责任 Y%aCMP9j~9  
audit results                                      审计结果 Jr!JHC9i  
audit risk                                          审计风险 oUr66a/[U  
audit sampling                                          审计抽样 ]e^&aR5f"  
audit sampling techniques                         审计抽样方法，审计抽样技术 7~%?
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audit strategies                                  审计策略 (ejvF):|  
audit summary                                         审计总结，审计小结 ")5":V~fN  
audit team                                         审计小组 t]g-CW3  
audit test                                    审计测试 t?&|8SId  
audit trail                                          审计轨迹 0[# 3;a  
audit work                                        审计工作 7\[@m3s  
audit working paper                                 审计工作底稿 )5JFfp)#  
audited financial statement                        审计会计报表，已审计财务报表 S-b/S5  
Auditing Guidelines (the～)                      审计规范指南 3E]plj7$  
auditing standards                             审计准则 $am$EU?s  
audit-oriented working paper                          (审计)业务类工作底稿 beGa#JH,  
authorisation                                     授权 tBWrL{xLe  
authorisation of transaction                       交易的授权 9c'xHO`  
availability                                         可获得性 hJ? O],4J  
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balance                                      余额；差额；平衡 v`x.)S1  
balance sheet                                    资产负债表 J#(LlCs?@c  
bank                                                 银行 mh#a#<  
bank account                                    银行账户，银行户头 A#<?4&  
bank statement                                 银行对账单 4Uo&d#o)C-  
barter transaction                              易货交易，以物换物交易 RnE4<Cy  
basis of audit                                    审计依据 +oML&g-g_  
basis of preparation                                (会计报表的)编制基础 \fdv]f  
book of account                               账目，账簿 2tEkj=fA-  
borrowing                                         借款，贷款，借债 I)[DTCJ~  
branch                                              分支，分支机构，分店 (@VMH !3  
brought forward                                (账户余额等的)承上年，承上期，承上页 `?
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budget                                              预算 5yo%$i8I  
building                                      建筑物；大楼 MYvY]Jx3  
business conditions                                  业务情况，经营情况 <w9JRpFY   
business licence                               (企业等的)营业执照 xn(kKB.  
business relation                                业务关系 @ioJ]$o7  
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