[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 cax]lO  
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审计词汇英汉对照 E1U~ew  
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ability to continue as a going concern               持续经营能力 $"d< F3k  
acceptability                                     可接受性，可接受程度 OC$Y8Ofr  
acceptable level of detection risk                     检查风险的可接受水平 kxJ! #%w  
acceptance of engagement                       接受委托 ;+%(@C51GE  
accepting the engagement for the first time              首次接受委托 XY[uyR4Z  
access to asset                                         对资产的接触 J1waiOh  
according to                                     根据，依据，依照 ,\y)k}0lH  
account balance                                账户余额 }n+#o!uEf  
account for                                       对……进行会计处理，核算；解释 W0]W[b,:u$  
accounting                                        会计，会计学 a9CY,+z5B  
accounting advisory serve                        会计咨询服务 "v @h  
accounting firm                                 会计师事务所 ,k*g`OTW  
accounting information                      会计信息，会计资料 '!)|;qe  
accounting period                             会计期间 R^`#
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accounting policies                                   会计政策 7V6gT}R  
accounting professional bodies                 会计职业组织，会计职业团体 ggr\n
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accounting records                                   会计记录
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accounting responsibility                           会计责任 EkV L
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accounting service                             会计服务 i1q he?5  
accounting standards                                会计准则 (mHCK5
 
Accounting Standards for Business Enterprises       企业会计准则 CNCWxu  
accounting system                             会计系统 ;(cqaB  
accounting treatment                                会计处理 n%o"n?e  
accuracy                                    准确性，精确性 $ e<&7  
additional audit procedures                      追加审计程序 ('qu#.'  
addressee                                         收件人，收信人 D<=:9  
Administration of State-owned Assets  (the～)     国有资产管理局 -r%3"C=m  
administrative laws and regulations                 行政法规 H pHXt78  
adverse impact                                 不利影响，负面影响 m{(G%n>E&  
adverse opinion                                反对意见 t(-`==.R  
advisory group                                  咨询组，顾问组 v(+9&  
agency fee                                        代理费，代理费用 7!0~sf9A  
aggregate                                          总计，合计为…… |p"P+"#  
alternation of document and record                 变造文件和记录 P8lx\DA  
alternative audit procedures                      替代审计程序，备选审计程序 VKcO]_W1  
amend                                              修改，修订 Q`nsL)J  
amortisation                                      摊销 lkNaSz[  
analytical capacity                             分析能力 1wX0x.4d  
analytical procedures                               分析性程序 "*E#4e[  
annual financial statements                        年度会计报表，年度财务报表 & 5!.!Z3  
appendix                                          附录，附表 &tT*GjPwg;  
applicable                                         适用的 }@ Nurs)%_  
applicable laws and regulations                 适用的法规 Tw|cgB  
application systems                                  应用系统 PNwXZ/N%  
apply consistently                              一贯地执行，一贯地实施 /%w9F  
appropriate                                       适当的，合适的； _`4jzJ*  
征用，挪用 gOkq>i_  
appropriate authorization                          适当的授权 ZJCD)?]=3  
appropriateness of audit evidence                    审计证据的适当性 C5Fk>[fS  
approval                                    批准，核准 p<5ED\;N;  
assertion                                    (会计报表上的)认定；确认 U$;FOl  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 86bl'FdKS  
asset                                                 资产，财产 [42vO  
asset restructuring                             资产重组 @D<q=:k  
assignment of duties                                 职责的划分 %A@Q%l6  
assistant                                     助理，助理人员 ykY#Y}?^  
associated company                                 联属公司，联营公司 g3r4>SA  
association                                        联合，结合；协会，社团 |a7W@LVYD  
assumption                                       假设，假定 95Q{d'&  
at a given date                                         在某一特定时日 [X +E  
attestation                                         鉴证，公证 ?&Zfb  
attestation service                             鉴证服务 RrMC[2=  
audit adjustment                                审计调整 Ba=P  
audit areas                                        审计领域 cVHv>nd#  
audit conclusion                                审计结论 5,3Yt~\m  
audit effectiveness                             审计效果 .G"UM>.}d  
audit efficiency                                  审计效率 +8tdAw  
audit engagement letter                      审计业务约定书 Vo@ [  
audit evidence                                          审计证据 2hOr#I$/  
audit fee                                    审计费 O>YXvu  
audit files                                          审计档案 bVEt?E*+  
audit findings                                     审计中发现的事项 QLx]%
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audit implementation stage                        审计实施阶段 ?LP&VU1  
audit mark                                        审计标识 5r;M61  
audit materiality                                 审计重要性 9$-V/7@)  
audit method                                     审计方法 oLJP@J  
audit objective                                         审计目标，审计目的  U#=Q`  
audit of financial statements                      会计报表审计，财务报表审计 u="VJ3
 
audit opinion                                     审计意见 vWbf5?  
audit period                                      被审计期间，被审计年度 ,uEi*s>  
audit plan                                          审计计划 Ey5E1$w%&  
audit planning                                    编制审计计划，制定审计计划，审计计划 O gQE1{C  
audit planning stage                                  审计计划阶段 SDY!!.  
audit procedure                                审计程序 ~-r*2bR  
audit programme                               审计程序表，具体审计计划 PCxv_Svf  
audit report                                       审计报告 {-28%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1BQB8i-,  
audit report with a qualified opinion                 有保留意见的审计报告 i3T]<&+j5  
audit report with an adverse opinion                否定意见的审计报告 yqdhLX|Mk  
audit report with dual dates                      双重日期审计报告 Za+26#g  
audit reporting stage                                 审计报告阶段 V~rF`1+5N  
audit responsibility                                   审计责任 o<\CA[   
audit results                                      审计结果 j5lSu~  
audit risk                                          审计风险 Jf<+VJ>t  
audit sampling                                          审计抽样 Zj )Bd*a  
audit sampling techniques                         审计抽样方法，审计抽样技术 jl# )CEx  
audit strategies                                  审计策略 C O25  
audit summary                                         审计总结，审计小结 6qs T/  
audit team                                         审计小组 -rYOx9P4  
audit test                                    审计测试 *KF-q?PBb  
audit trail                                          审计轨迹 oM`[&m.
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audit work                                        审计工作 l1X&Nw1W  
audit working paper                                 审计工作底稿 k_)H$*  
audited financial statement                        审计会计报表，已审计财务报表 $_N<! h*\  
Auditing Guidelines (the～)                      审计规范指南 aBX^Wd  
auditing standards                             审计准则 
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audit-oriented working paper                          (审计)业务类工作底稿 _<?lP$Xr  
authorisation                                     授权 V #!ftu#c?  
authorisation of transaction                       交易的授权 L_Q1:nL-0  
availability                                         可获得性 !oTF2Q+C  
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balance                                      余额；差额；平衡 '5V2{k$4U  
balance sheet                                    资产负债表 vAW+ ,Rfj  
bank                                                 银行 :-xF=Y(;  
bank account                                    银行账户，银行户头 @pueM+(L&  
bank statement                                 银行对账单 pgg4<j_mn  
barter transaction                              易货交易，以物换物交易 `@MY}/ o.  
basis of audit                                    审计依据 vas   
basis of preparation                                (会计报表的)编制基础 =i
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book of account                               账目，账簿 (/J$2V5 -  
borrowing                                         借款，贷款，借债 }]cKOv2  
branch                                              分支，分支机构，分店 ^cO^3=  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]-O/{FIv  
budget                                              预算 RC5b'+E&#  
building                                      建筑物；大楼 $E;`Y|r%WK  
business conditions                                  业务情况，经营情况 m7z6c"?lB  
business licence                               (企业等的)营业执照 9o7E/wP  
business relation                                业务关系 ]HoQ6R\E b  
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