[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 A;AQw  
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审计词汇英汉对照 >hunV'vu'  
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ability to continue as a going concern               持续经营能力 F :j@JMpQ  
acceptability                                     可接受性，可接受程度 r@G*Fx8Z  
acceptable level of detection risk                     检查风险的可接受水平 F^,:p.ihm<  
acceptance of engagement                       接受委托 >%/x~UFc5  
accepting the engagement for the first time              首次接受委托 E@VQxB7+  
access to asset                                         对资产的接触 6St= r)_  
according to                                     根据，依据，依照 l9K`+c+t  
account balance                                账户余额 >oh
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account for                                       对……进行会计处理，核算；解释 ay"jWL-  
accounting                                        会计，会计学 Pn
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accounting advisory serve                        会计咨询服务 IjI 'Hx  
accounting firm                                 会计师事务所 ~IhA O}1  
accounting information                      会计信息，会计资料 zs$r>rlO  
accounting period                             会计期间 CKAd\L   
accounting policies                                   会计政策 ==Gc%  
accounting professional bodies                 会计职业组织，会计职业团体 ~^wSwd[  
accounting records                                   会计记录 N0 {e7M  
accounting responsibility                           会计责任 3,PR6a,b'  
accounting service                             会计服务 ch i=]*9  
accounting standards                                会计准则 0`/G(ukO  
Accounting Standards for Business Enterprises       企业会计准则 ~aC ?M&  
accounting system                             会计系统 s-p)^B  
accounting treatment                                会计处理 17hoX4T  
accuracy                                    准确性，精确性 b]u$!W  
additional audit procedures                      追加审计程序 (\\;A?  
addressee                                         收件人，收信人 +\!.X_Ij  
Administration of State-owned Assets  (the～)     国有资产管理局 ki1(b]rf  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 C-M_:kQ[U  
adverse opinion                                反对意见 %H{pU:[5*  
advisory group                                  咨询组，顾问组 Pps$=`  
agency fee                                        代理费，代理费用 <':h/d  
aggregate                                          总计，合计为…… MA .;=T  
alternation of document and record                 变造文件和记录 :7e*- '  
alternative audit procedures                      替代审计程序，备选审计程序 w>W#cTt  
amend                                              修改，修订 gL<n?FG4b  
amortisation                                      摊销 
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analytical capacity                             分析能力 MQ,K%_m8  
analytical procedures                               分析性程序 $dfc@Fn^x  
annual financial statements                        年度会计报表，年度财务报表 !y_FbJ8KC  
appendix                                          附录，附表 ^h?fr`  
applicable                                         适用的 0ix(1`Z  
applicable laws and regulations                 适用的法规 *aErwGLB8  
application systems                                  应用系统 t:wBh'K~R8  
apply consistently                              一贯地执行，一贯地实施 vQrxx  
appropriate                                       适当的，合适的； ^ `LqNG  
征用，挪用 a (U52dO,  
appropriate authorization                          适当的授权 x`E<]z*w}  
appropriateness of audit evidence                    审计证据的适当性 @CNJpQ ujn  
approval                                    批准，核准 Sn
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assertion                                    (会计报表上的)认定；确认 %q5dV<X'c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]B>76?2W  
asset                                                 资产，财产 BTAbDyH5  
asset restructuring                             资产重组 \$9C1@B@  
assignment of duties                                 职责的划分 _E'? U  
assistant                                     助理，助理人员 ns~]a:1yh  
associated company                                 联属公司，联营公司 t/ \S9  
association                                        联合，结合；协会，社团 =3-=p&*  
assumption                                       假设，假定 M?l v  
at a given date                                         在某一特定时日 1PY]Q{r  
attestation                                         鉴证，公证 bi8_5I[  
attestation service                             鉴证服务 Y0(4]X \ey  
audit adjustment                                审计调整 L{/% "2>  
audit areas                                        审计领域  L<FXtBJ  
audit conclusion                                审计结论 $+j1^  
audit effectiveness                             审计效果 Fz#@[1,  
audit efficiency                                  审计效率 nDnJ}`k  
audit engagement letter                      审计业务约定书 kk fWiPO^  
audit evidence                                          审计证据 ]SJ#:7  
audit fee                                    审计费 y[N0P0r l:  
audit files                                          审计档案 Gz&}OO  
audit findings                                     审计中发现的事项 2^[dy>[y0  
audit implementation stage                        审计实施阶段 *JK0X  
audit mark                                        审计标识 @}y.  
audit materiality                                 审计重要性 Kq[4I[+R  
audit method                                     审计方法 q,Gymh;  
audit objective                                         审计目标，审计目的 fkI 5~Y|  
audit of financial statements                      会计报表审计，财务报表审计 _X#Rv2a  
audit opinion                                     审计意见 }MaY:PMA  
audit period                                      被审计期间，被审计年度 s)Y1%#  
audit plan                                          审计计划 1L,L/sOwB&  
audit planning                                    编制审计计划，制定审计计划，审计计划 ZLjAhd)  
audit planning stage                                  审计计划阶段 Sp>g77@  
audit procedure                                审计程序 ((ebSu2-?$  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 }y6)d.   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z~Q=OPCnY  
audit report with a qualified opinion                 有保留意见的审计报告 pGD@R=8  
audit report with an adverse opinion                否定意见的审计报告 evZcoH3~  
audit report with dual dates                      双重日期审计报告 gqS9{K(f  
audit reporting stage                                 审计报告阶段 mx^Ga=: ?  
audit responsibility                                   审计责任 a``|sn9  
audit results                                      审计结果 !(lcUdBd  
audit risk                                          审计风险 Q:b0M11QR  
audit sampling                                          审计抽样 ??F* Z"x  
audit sampling techniques                         审计抽样方法，审计抽样技术 z}E_wg  
audit strategies                                  审计策略 q-!H7o  
audit summary                                         审计总结，审计小结 F85_Lz4  
audit team                                         审计小组 f<8
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audit test                                    审计测试 \Th<7WbR6#  
audit trail                                          审计轨迹 3(c-o0M  
audit work                                        审计工作  GK/Po51  
audit working paper                                 审计工作底稿 m*m),mZ"  
audited financial statement                        审计会计报表，已审计财务报表 '3S~QN  
Auditing Guidelines (the～)                      审计规范指南 zT>!xGTu7~  
auditing standards                             审计准则 l.@1]4.
 
audit-oriented working paper                          (审计)业务类工作底稿 `XxnQng  
authorisation                                     授权 t@!n?j I  
authorisation of transaction                       交易的授权 !<M eWo  
availability                                         可获得性 sZrVANyqb  
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balance                                      余额；差额；平衡 <>6j>w_|  
balance sheet                                    资产负债表 Ay(p~U;gN*  
bank                                                 银行 @` KYgjjH  
bank account                                    银行账户，银行户头 lp}S'^ y  
bank statement                                 银行对账单 Q]9$dr=Kk0  
barter transaction                              易货交易，以物换物交易 v@$N,g  
basis of audit                                    审计依据 v@zi?D K  
basis of preparation                                (会计报表的)编制基础 H*0Y_H=  
book of account                               账目，账簿 ~&RTLr#\*M  
borrowing                                         借款，贷款，借债 ~ *&\5rPb  
branch                                              分支，分支机构，分店 `n$Ak5f  
brought forward                                (账户余额等的)承上年，承上期，承上页 9[/0  
budget                                              预算 wqo:gW_  
building                                      建筑物；大楼 ~/G)z?+E  
business conditions                                  业务情况，经营情况 ILm+o$o~  
business licence                               (企业等的)营业执照 8n3]AOc'~-  
business relation                                业务关系 NifQsy)*%  
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