[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 $IKN7  
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审计词汇英汉对照 Q2|6WE  
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ability to continue as a going concern               持续经营能力 d6W&u~  
acceptability                                     可接受性，可接受程度 Ux,dj8=o  
acceptable level of detection risk                     检查风险的可接受水平 N}|1oQkjf  
acceptance of engagement                       接受委托 b9f5  
accepting the engagement for the first time              首次接受委托 Z,3CMWHg  
access to asset                                         对资产的接触 7|m{hSc  
according to                                     根据，依据，依照 LGy!{c  
account balance                                账户余额 M~sP|Ha"+  
account for                                       对……进行会计处理，核算；解释 8BIPEY -I?  
accounting                                        会计，会计学 Mi!ak  
accounting advisory serve                        会计咨询服务 I1ibrn  
accounting firm                                 会计师事务所 y9:o];/  
accounting information                      会计信息，会计资料 =c[mch%
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accounting period                             会计期间 7")&njQ/x  
accounting policies                                   会计政策 wS2N,X/Y  
accounting professional bodies                 会计职业组织，会计职业团体 +w?1<Z  
accounting records                                   会计记录 @[(%b{TE;  
accounting responsibility                           会计责任 gn 9CZ  
accounting service                             会计服务 51%<N\>/4  
accounting standards                                会计准则 ~fA H6FdZ\  
Accounting Standards for Business Enterprises       企业会计准则 (w' k\y  
accounting system                             会计系统 (+\K  
accounting treatment                                会计处理 [yAR%]i
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accuracy                                    准确性，精确性 RML'C :1  
additional audit procedures                      追加审计程序 ku
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addressee                                         收件人，收信人 /Hc0~D4|x  
Administration of State-owned Assets  (the～)     国有资产管理局 Lj3q?>D*^6  
administrative laws and regulations                 行政法规 
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adverse impact                                 不利影响，负面影响 6dCqS  
adverse opinion                                反对意见 %8L5uMx  
advisory group                                  咨询组，顾问组 TLzcQ|  
agency fee                                        代理费，代理费用 !91<K{#A{  
aggregate                                          总计，合计为…… hWu#}iN  
alternation of document and record                 变造文件和记录 j%&^qD,  
alternative audit procedures                      替代审计程序，备选审计程序 ;/nR[sibN  
amend                                              修改，修订 [TpW$E0H  
amortisation                                      摊销 E?f*Z{~,  
analytical capacity                             分析能力 A7:W0Gg  
analytical procedures                               分析性程序 K[|d7e  
annual financial statements                        年度会计报表，年度财务报表 v3jx2Z  
appendix                                          附录，附表 "V_PWEi  
applicable                                         适用的 p&\x*~6u  
applicable laws and regulations                 适用的法规 ~oBSf+N  
application systems                                  应用系统 {Q~A;t  
apply consistently                              一贯地执行，一贯地实施 Q ?W6  
appropriate                                       适当的，合适的；
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appropriate authorization                          适当的授权 )@YrHS4  
appropriateness of audit evidence                    审计证据的适当性 80M4
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approval                                    批准，核准 >G+?X+9  
assertion                                    (会计报表上的)认定；确认 Ol@ YSkd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4B8{\"6  
asset                                                 资产，财产 {GH 0 J"  
asset restructuring                             资产重组 8eoDE. }  
assignment of duties                                 职责的划分 Uz!cVs?-  
assistant                                     助理，助理人员 T+/Gz'  
associated company                                 联属公司，联营公司 eVWnD,'  
association                                        联合，结合；协会，社团 dTP$7nfe
 
assumption                                       假设，假定 l>9ZAI\^  
at a given date                                         在某一特定时日 c~Hq.K$d  
attestation                                         鉴证，公证 ~F]- +|  
attestation service                             鉴证服务 0)lG~_q  
audit adjustment                                审计调整  L7*~8Y  
audit areas                                        审计领域 P8s'e_t  
audit conclusion                                审计结论 WYE[H9x1?  
audit effectiveness                             审计效果 "mE<r2=@  
audit efficiency                                  审计效率 s.I=H^T  
audit engagement letter                      审计业务约定书 Lp/]iZ@  
audit evidence                                          审计证据 *K\/5Fzl  
audit fee                                    审计费 uEuK1f`  
audit files                                          审计档案 *%cI,}%   
audit findings                                     审计中发现的事项 /T*]RO4%>]  
audit implementation stage                        审计实施阶段 j:,*Liz  
audit mark                                        审计标识 $wVY)p9Q  
audit materiality                                 审计重要性 'bg%9}  
audit method                                     审计方法 'u.`!w '|L  
audit objective                                         审计目标，审计目的 Efw/bTEg  
audit of financial statements                      会计报表审计，财务报表审计 an<tupi[E  
audit opinion                                     审计意见 G";yqG  
audit period                                      被审计期间，被审计年度 Da8qR+*x  
audit plan                                          审计计划 HWGlC <  
audit planning                                    编制审计计划，制定审计计划，审计计划 !/$BXUrd  
audit planning stage                                  审计计划阶段 ^fb4g+Au  
audit procedure                                审计程序 sM~|}|p  
audit programme                               审计程序表，具体审计计划 NzRL(A6V  
audit report                                       审计报告 s4}}MV3X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 hD l+  
audit report with a qualified opinion                 有保留意见的审计报告 uBs[[9je(  
audit report with an adverse opinion                否定意见的审计报告 J74nAC%J^  
audit report with dual dates                      双重日期审计报告 ou-5iH?  
audit reporting stage                                 审计报告阶段 ?(U> )SvF  
audit responsibility                                   审计责任 @v2kAOw[  
audit results                                      审计结果 w >rglm&  
audit risk                                          审计风险 8c3X9;a  
audit sampling                                          审计抽样 e$tKKcj0T  
audit sampling techniques                         审计抽样方法，审计抽样技术 G#CWl),=  
audit strategies                                  审计策略 W?/7PVGv5h  
audit summary                                         审计总结，审计小结 t/S~CIA  
audit team                                         审计小组 Z!|nc.
  
audit test                                    审计测试 /{1xpR  
audit trail                                          审计轨迹 8'#%7+ "=!  
audit work                                        审计工作 F{f "x
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audit working paper                                 审计工作底稿 8N8B${X  
audited financial statement                        审计会计报表，已审计财务报表 $K8ZxH1z@  
Auditing Guidelines (the～)                      审计规范指南 <v[,A8Q  
auditing standards                             审计准则 o,Ew7~u  
audit-oriented working paper                          (审计)业务类工作底稿 m&|?mTo>m  
authorisation                                     授权 T0RgCU IV  
authorisation of transaction                       交易的授权 fwxyZBr  
availability                                         可获得性 R_4600  
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balance                                      余额；差额；平衡 F=^vu7rf  
balance sheet                                    资产负债表 o~^hsm[44J  
bank                                                 银行 kG,6;aVZ8  
bank account                                    银行账户，银行户头 F/RV{} 17E  
bank statement                                 银行对账单 _.FxqH>  
barter transaction                              易货交易，以物换物交易 Yq) wE|k/  
basis of audit                                    审计依据 UmQ 9_H7  
basis of preparation                                (会计报表的)编制基础 FJ>| l#nO  
book of account                               账目，账簿 <h7C_^L10\  
borrowing                                         借款，贷款，借债 /2?GRwU~P  
branch                                              分支，分支机构，分店 rMf& HX  
brought forward                                (账户余额等的)承上年，承上期，承上页 -oe&1RrdVg  
budget                                              预算 ybf`7KEP2A  
building                                      建筑物；大楼 %qfEFhRC  
business conditions                                  业务情况，经营情况  |n~,$  
business licence                               (企业等的)营业执照 |$9k z31  
business relation                                业务关系 Dw6Q2Gnv  
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