[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 UqFO|r"M  
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审计词汇英汉对照 axv>6k  
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ability to continue as a going concern               持续经营能力 (Y.k8";)`  
acceptability                                     可接受性，可接受程度 jiV< +T?  
acceptable level of detection risk                     检查风险的可接受水平 ~drS} V  
acceptance of engagement                       接受委托 n71r_S*  
accepting the engagement for the first time              首次接受委托 V%7WUq  
access to asset                                         对资产的接触 ~9,,~d b  
according to                                     根据，依据，依照 6"LcJ%o  
account balance                                账户余额 -j#2}[J7  
account for                                       对……进行会计处理，核算；解释 1y4|{7bb  
accounting                                        会计，会计学 iTBx\u%{  
accounting advisory serve                        会计咨询服务 }>pknc?  
accounting firm                                 会计师事务所 T]f ;km  
accounting information                      会计信息，会计资料 ?(' wn<  
accounting period                             会计期间 zsEc(  
accounting policies                                   会计政策 G }9Jg  
accounting professional bodies                 会计职业组织，会计职业团体 .;y.]Z/;  
accounting records                                   会计记录 fy>{QC\  
accounting responsibility                           会计责任 . oF &Ff/[  
accounting service                             会计服务 )Ys x}vSZ  
accounting standards                                会计准则 A2I9R;}  
Accounting Standards for Business Enterprises       企业会计准则 ,8S/t+H  
accounting system                             会计系统 O@T9x$  
accounting treatment                                会计处理 /kZebNf6H  
accuracy                                    准确性，精确性 (Z+.45{-  
additional audit procedures                      追加审计程序 s[RAHU  
addressee                                         收件人，收信人 e/KDw  
Administration of State-owned Assets  (the～)     国有资产管理局 ;V:i!u u  
administrative laws and regulations                 行政法规 (R[[Z,>w.  
adverse impact                                 不利影响，负面影响 <prk8jSWV  
adverse opinion                                反对意见 1*P~!2h  
advisory group                                  咨询组，顾问组 du $:jN\}  
agency fee                                        代理费，代理费用 CmP9Q2  
aggregate                                          总计，合计为…… !hA-_  
alternation of document and record                 变造文件和记录 B?eCe}*f;B  
alternative audit procedures                      替代审计程序，备选审计程序 f&NgS+<K$  
amend                                              修改，修订 B+|Kjlt  
amortisation                                      摊销 x77*c._3v  
analytical capacity                             分析能力 :(E@Gf  
analytical procedures                               分析性程序 a{L%7  
annual financial statements                        年度会计报表，年度财务报表 G*?8MTP8![  
appendix                                          附录，附表 \0^Kram>
 
applicable                                         适用的 5c@,bIl *  
applicable laws and regulations                 适用的法规 n2"a{Ofhlf  
application systems                                  应用系统 paA(C|%{  
apply consistently                              一贯地执行，一贯地实施 wm+};L&_  
appropriate                                       适当的，合适的； Z\(q@3C  
征用，挪用 YU'k#\gi*  
appropriate authorization                          适当的授权 vz@A;t  
appropriateness of audit evidence                    审计证据的适当性 U45e2~1!O  
approval                                    批准，核准 lB8-Z ow  
assertion                                    (会计报表上的)认定；确认 lne|5{h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [7:,?$tC  
asset                                                 资产，财产 XnH05LQ  
asset restructuring                             资产重组 \,'m</o~,  
assignment of duties                                 职责的划分 :p1u(hflS  
assistant                                     助理，助理人员 =1@u  
associated company                                 联属公司，联营公司 ,5P0S0*{  
association                                        联合，结合；协会，社团 O
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assumption                                       假设，假定 mtpeRVcF  
at a given date                                         在某一特定时日 F0m-23[H  
attestation                                         鉴证，公证 ^ 7`BP%6  
attestation service                             鉴证服务 6lZ3tdyNo  
audit adjustment                                审计调整 1>.Ev,X+e  
audit areas                                        审计领域 V %t.l  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 j
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audit efficiency                                  审计效率 kl"hBK#D%  
audit engagement letter                      审计业务约定书 W Tcw4  
audit evidence                                          审计证据 `{
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audit fee                                    审计费 !K#qeY}  
audit files                                          审计档案 (Nq=H)cm8  
audit findings                                     审计中发现的事项 ./XYd"p  
audit implementation stage                        审计实施阶段 x[|}.Ew  
audit mark                                        审计标识 $o!zUH~'v  
audit materiality                                 审计重要性 p0]=QH  
audit method                                     审计方法 H
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audit objective                                         审计目标，审计目的 qRu~$K  
audit of financial statements                      会计报表审计，财务报表审计 qfX6TV5J}!  
audit opinion                                     审计意见 mupT<_Y  
audit period                                      被审计期间，被审计年度 b8H{8{wi|  
audit plan                                          审计计划 \wmN  
audit planning                                    编制审计计划，制定审计计划，审计计划 0RzEY!9g+  
audit planning stage                                  审计计划阶段 W PC]%:L"  
audit procedure                                审计程序 ),_@WW;k  
audit programme                               审计程序表，具体审计计划 )|ccX  
audit report                                       审计报告 hy9\57_#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 AI2~Jp  
audit report with a qualified opinion                 有保留意见的审计报告 IM*y|UHt  
audit report with an adverse opinion                否定意见的审计报告 r[e##M  
audit report with dual dates                      双重日期审计报告 l#&8x  
audit reporting stage                                 审计报告阶段 //B&k`u  
audit responsibility                                   审计责任 6]i-E>p3R  
audit results                                      审计结果 k``_EiV4t  
audit risk                                          审计风险 2y 75  
audit sampling                                          审计抽样 3s*mbk[J  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,.S~ Y  
audit strategies                                  审计策略 />C^WQI^  
audit summary                                         审计总结，审计小结 53_Hl]#qZ  
audit team                                         审计小组 ~"gA,e-)  
audit test                                    审计测试 cF*TotU_m  
audit trail                                          审计轨迹 .C%<P"=J4h  
audit work                                        审计工作 aNsBcov3O  
audit working paper                                 审计工作底稿 $yP*jO4i  
audited financial statement                        审计会计报表，已审计财务报表 xl{=Y< ;  
Auditing Guidelines (the～)                      审计规范指南 7Y lchmd  
auditing standards                             审计准则 \eTwXe]Pv  
audit-oriented working paper                          (审计)业务类工作底稿 Fk
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authorisation                                     授权 H;is  /  
authorisation of transaction                       交易的授权 *YI98  
availability                                         可获得性 P-[-pi@  
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balance                                      余额；差额；平衡 /*~EO{o  
balance sheet                                    资产负债表 qfF~D0}  
bank                                                 银行 3qgS&js 7  
bank account                                    银行账户，银行户头 _1X!EH"  
bank statement                                 银行对账单 m<G,[Yc  
barter transaction                              易货交易，以物换物交易 #&+{mCjs  
basis of audit                                    审计依据 je\Ph5"  
basis of preparation                                (会计报表的)编制基础 W<{h,j8  
book of account                               账目，账簿 alJ)^OSIe  
borrowing                                         借款，贷款，借债 VO5#
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branch                                              分支，分支机构，分店 q~Hn-5H4Q  
brought forward                                (账户余额等的)承上年，承上期，承上页 4IK(7  
budget                                              预算 z9f-.72"X  
building                                      建筑物；大楼 ~i= _J3'  
business conditions                                  业务情况，经营情况 Ha#=(9.  
business licence                               (企业等的)营业执照 + /G2fhE  
business relation                                业务关系 AD>e?u  
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