[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 #B"ki{Se*  
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审计词汇英汉对照 !0c7nzjm  
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ability to continue as a going concern               持续经营能力 5|x&Z/hL  
acceptability                                     可接受性，可接受程度 511^f`P<  
acceptable level of detection risk                     检查风险的可接受水平 rIo`n2  
acceptance of engagement                       接受委托 a+)Yk8%KY  
accepting the engagement for the first time              首次接受委托 yfiRMN"2  
access to asset                                         对资产的接触 kI]i,v#F  
according to                                     根据，依据，依照 qD7(+
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account balance                                账户余额 ,!F'h:   
account for                                       对……进行会计处理，核算；解释 G%;XJsFGp  
accounting                                        会计，会计学 })g|r9=  
accounting advisory serve                        会计咨询服务 jWiZ!dtUZ  
accounting firm                                 会计师事务所 ,f0cy\.?  
accounting information                      会计信息，会计资料 b:\I*WJ  
accounting period                             会计期间 LPb43  
accounting policies                                   会计政策 *'`ByS  
accounting professional bodies                 会计职业组织，会计职业团体 g10$pf+L  
accounting records                                   会计记录 .hn{m9|U  
accounting responsibility                           会计责任 cz OhSbmc  
accounting service                             会计服务 y&t&'l/m  
accounting standards                                会计准则 3ypB~bNw  
Accounting Standards for Business Enterprises       企业会计准则 \yNjsG@,  
accounting system                             会计系统 G~a;q+7v'$  
accounting treatment                                会计处理 n 0 _:!]k^  
accuracy                                    准确性，精确性 wWY6DQQB  
additional audit procedures                      追加审计程序 e%`gD*8  
addressee                                         收件人，收信人 KArf:d  
Administration of State-owned Assets  (the～)     国有资产管理局 Ig"K
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administrative laws and regulations                 行政法规 {3yzC  
adverse impact                                 不利影响，负面影响 |Q`}a %  
adverse opinion                                反对意见 [esjR`u  
advisory group                                  咨询组，顾问组 ymY,*Rb  
agency fee                                        代理费，代理费用 8^\DQ&D  
aggregate                                          总计，合计为…… A;1<P5lo  
alternation of document and record                 变造文件和记录 (NOAHV0
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alternative audit procedures                      替代审计程序，备选审计程序 Ooc,R(  
amend                                              修改，修订 7n,nODbJ  
amortisation                                      摊销 -9}]J\  
analytical capacity                             分析能力 z(g4D!  
analytical procedures                               分析性程序 S"CsY2;  
annual financial statements                        年度会计报表，年度财务报表 7XT2d=)"  
appendix                                          附录，附表 bd_U%0)pi1  
applicable                                         适用的 #~I%qa"_pa  
applicable laws and regulations                 适用的法规 yrR<F5xge  
application systems                                  应用系统 \! Os!s  
apply consistently                              一贯地执行，一贯地实施 =
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appropriate                                       适当的，合适的； w:r0>  
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appropriate authorization                          适当的授权 Yt++?  
appropriateness of audit evidence                    审计证据的适当性 fxI>FhU_  
approval                                    批准，核准 L;Nz\sJ  
assertion                                    (会计报表上的)认定；确认 R)Wv
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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 &?9p\oY[  
asset                                                 资产，财产 7F4$k4r<  
asset restructuring                             资产重组 hx+a.N
 
assignment of duties                                 职责的划分 yi"V'Us  
assistant                                     助理，助理人员 Z?oFee!4
 
associated company                                 联属公司，联营公司 %LXk9K^]e  
association                                        联合，结合；协会，社团 1Nx%uz  
assumption                                       假设，假定 bICi'`  
at a given date                                         在某一特定时日 F&lWO!4  
attestation                                         鉴证，公证 2fO ~%!.G  
attestation service                             鉴证服务 6NZ3(   
audit adjustment                                审计调整 RxAWX?9Z  
audit areas                                        审计领域 G<4H~1?P  
audit conclusion                                审计结论 IxYuJpi  
audit effectiveness                             审计效果 kFHqQsaG  
audit efficiency                                  审计效率 2!~j(_TA  
audit engagement letter                      审计业务约定书 ;s3"j~5m)  
audit evidence                                          审计证据 |bi"J;y  
audit fee                                    审计费 NVS U)#  
audit files                                          审计档案 9^4^EY#  
audit findings                                     审计中发现的事项 8n?P'iM  
audit implementation stage                        审计实施阶段 n/pM[gI  
audit mark                                        审计标识 }LM^>M%  
audit materiality                                 审计重要性 )U>
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audit method                                     审计方法 J*.Nf)i  
audit objective                                         审计目标，审计目的 8{6KWqG\  
audit of financial statements                      会计报表审计，财务报表审计 }bIEWho  
audit opinion                                     审计意见 J}i$ny_3OB  
audit period                                      被审计期间，被审计年度 pHsp]a  
audit plan                                          审计计划 W
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audit planning                                    编制审计计划，制定审计计划，审计计划 NJz8ANpro$  
audit planning stage                                  审计计划阶段 uB 6`e!Q  
audit procedure                                审计程序 -[~{c]/c  
audit programme                               审计程序表，具体审计计划 :)q/8 0@  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 U2ecvq[T  
audit report with a qualified opinion                 有保留意见的审计报告 |LcN_,}6  
audit report with an adverse opinion                否定意见的审计报告 AXH4jQw  
audit report with dual dates                      双重日期审计报告 @H@& B`Kd  
audit reporting stage                                 审计报告阶段 TqKL(Qw E  
audit responsibility                                   审计责任 > 9JzYI^  
audit results                                      审计结果 JR$Dp&]I  
audit risk                                          审计风险 )cUc}Avg}  
audit sampling                                          审计抽样 Z2P
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audit sampling techniques                         审计抽样方法，审计抽样技术 Fng":28o  
audit strategies                                  审计策略 er+m:XuV  
audit summary                                         审计总结，审计小结 6^mO<nB   
audit team                                         审计小组 TcpD*%wW  
audit test                                    审计测试 9gn_\!Mp  
audit trail                                          审计轨迹 :&2RV_$>=  
audit work                                        审计工作 e l'^9K  
audit working paper                                 审计工作底稿 [ LL"86D  
audited financial statement                        审计会计报表，已审计财务报表 H6/@loO!Xy  
Auditing Guidelines (the～)                      审计规范指南 6.Ef
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auditing standards                             审计准则 w<J$12 "p+  
audit-oriented working paper                          (审计)业务类工作底稿 y:iE'SRRK6  
authorisation                                     授权 b-M[la}1"  
authorisation of transaction                       交易的授权 VMa
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availability                                         可获得性 ;g^QHr  
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balance                                      余额；差额；平衡 $*xnq%A  
balance sheet                                    资产负债表 .m;1V6  
bank                                                 银行 yf3%g\k  
bank account                                    银行账户，银行户头 AcrbR&cvG  
bank statement                                 银行对账单 !b rN)b)f  
barter transaction                              易货交易，以物换物交易 Q'*-gg&)  
basis of audit                                    审计依据 <Sm=,Sw  
basis of preparation                                (会计报表的)编制基础 , j'=sDl  
book of account                               账目，账簿 HpDU:m  
borrowing                                         借款，贷款，借债  q0 `Vw%  
branch                                              分支，分支机构，分店 \ CV(c]  
brought forward                                (账户余额等的)承上年，承上期，承上页 @s/;y VVq  
budget                                              预算 p %  3B^  
building                                      建筑物；大楼 [jDO8n/  
business conditions                                  业务情况，经营情况 Gd%6l ab  
business licence                               (企业等的)营业执照 }UXj|SY  
business relation                                业务关系 #
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