[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 &Y@),S9  
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审计词汇英汉对照 ,7cw%mQA  
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ability to continue as a going concern               持续经营能力 !21G$[H  
acceptability                                     可接受性，可接受程度 7
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acceptable level of detection risk                     检查风险的可接受水平 ~]no7O4  
acceptance of engagement                       接受委托 =e 1Q>~  
accepting the engagement for the first time              首次接受委托 ?glx8@  
access to asset                                         对资产的接触 sF)$<[w
 
according to                                     根据，依据，依照 !wE% <Fh  
account balance                                账户余额 ?s>_^xfD  
account for                                       对……进行会计处理，核算；解释 m Qx1co  
accounting                                        会计，会计学 #t1? *4.p  
accounting advisory serve                        会计咨询服务 &S 
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accounting firm                                 会计师事务所
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accounting information                      会计信息，会计资料 q1YNp`]0i8  
accounting period                             会计期间 ~)$R'=  
accounting policies                                   会计政策 4J`-&05O  
accounting professional bodies                 会计职业组织，会计职业团体 Yur}<>`(  
accounting records                                   会计记录 ^F?B_'  
accounting responsibility                           会计责任 c"knzB vy  
accounting service                             会计服务 f%_$RdU  
accounting standards                                会计准则 a}` M[%d7  
Accounting Standards for Business Enterprises       企业会计准则 ! 1?u0  
accounting system                             会计系统 .$d:c61X  
accounting treatment                                会计处理 [7x;H  
accuracy                                    准确性，精确性 #p;<X|Hc}8  
additional audit procedures                      追加审计程序 8hy1yt6t4~  
addressee                                         收件人，收信人 D->E&#  
Administration of State-owned Assets  (the～)     国有资产管理局 ^"4?Q  
administrative laws and regulations                 行政法规 w=-{njMz6&  
adverse impact                                 不利影响，负面影响 $A74V[1^  
adverse opinion                                反对意见 k}kwr[  
advisory group                                  咨询组，顾问组 tjV63`LD  
agency fee                                        代理费，代理费用 MW^FY4V1m  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 . P44t  
alternative audit procedures                      替代审计程序，备选审计程序 t3}_mJ  
amend                                              修改，修订 l0yflF
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amortisation                                      摊销 D5@}L$u  
analytical capacity                             分析能力 vm*9xs  
analytical procedures                               分析性程序 *3RD\.jPX  
annual financial statements                        年度会计报表，年度财务报表 z,C>Rh9Id  
appendix                                          附录，附表 >~_>.R+{  
applicable                                         适用的 u U$/4{  
applicable laws and regulations                 适用的法规 ZA_~o #0%  
application systems                                  应用系统 ;
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apply consistently                              一贯地执行，一贯地实施 uVZm9Sp  
appropriate                                       适当的，合适的； z-0 N/?x1  
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appropriate authorization                          适当的授权 26_PFHQu4  
appropriateness of audit evidence                    审计证据的适当性 )i39'0a  
approval                                    批准，核准 M>RLS/r>d  
assertion                                    (会计报表上的)认定；确认 )"P.n-aF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Nt<Ac&6 s  
asset                                                 资产，财产 \sVzBHy d  
asset restructuring                             资产重组 =&4eW#{LuH  
assignment of duties                                 职责的划分 ;SA+
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assistant                                     助理，助理人员 3\<(!yY8  
associated company                                 联属公司，联营公司 6xh-m  
association                                        联合，结合；协会，社团 [daR)C  
assumption                                       假设，假定 [sPLu)q2  
at a given date                                         在某一特定时日 \q-["W34  
attestation                                         鉴证，公证 M S|1Q@S9  
attestation service                             鉴证服务 TxkvHi q2  
audit adjustment                                审计调整 u4=ulgi  
audit areas                                        审计领域 lg (>n&  
audit conclusion                                审计结论 n n8N 9w  
audit effectiveness                             审计效果 /xA`VyH
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audit efficiency                                  审计效率 6NFLk+kqN  
audit engagement letter                      审计业务约定书 K}S=f\Q]  
audit evidence                                          审计证据 z" sv,W  
audit fee                                    审计费 MhFj>t   
audit files                                          审计档案 {2|sk9?W  
audit findings                                     审计中发现的事项 P!~&Ei  
audit implementation stage                        审计实施阶段 <&M5#:
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audit mark                                        审计标识 QmPHf*w[  
audit materiality                                 审计重要性 xdsF! Zb  
audit method                                     审计方法 7x |Pgu(  
audit objective                                         审计目标，审计目的 ON_GD"  
audit of financial statements                      会计报表审计，财务报表审计 sD XJXJZ  
audit opinion                                     审计意见 #>$w9}gFi  
audit period                                      被审计期间，被审计年度 BxxqzN+  
audit plan                                          审计计划 BS3BJwf; f  
audit planning                                    编制审计计划，制定审计计划，审计计划 i6h0_q
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audit planning stage                                  审计计划阶段 LTD;  
audit procedure                                审计程序 O RV'dr  
audit programme                               审计程序表，具体审计计划 `p^xdj}  
audit report                                       审计报告 @(tiPV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O  >&,h^  
audit report with a qualified opinion                 有保留意见的审计报告 N aiZU  
audit report with an adverse opinion                否定意见的审计报告 l]e7  
audit report with dual dates                      双重日期审计报告 0jefV*3qpB  
audit reporting stage                                 审计报告阶段 vr>Rd{dm  
audit responsibility                                   审计责任 vi.q]$ohbV  
audit results                                      审计结果 q/tC/V%@(  
audit risk                                          审计风险 V:
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audit sampling                                          审计抽样 p7
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audit sampling techniques                         审计抽样方法，审计抽样技术 0.t1p(x;  
audit strategies                                  审计策略 1Yv#4t  
audit summary                                         审计总结，审计小结 K* 0]*am|v  
audit team                                         审计小组 o{QPW  
audit test                                    审计测试 flfE~_  
audit trail                                          审计轨迹 pe@/tO&I  
audit work                                        审计工作 Uw_z9ZL  
audit working paper                                 审计工作底稿 h5#V,$  
audited financial statement                        审计会计报表，已审计财务报表 t3$+;K(  
Auditing Guidelines (the～)                      审计规范指南 Ed~2Qr\65  
auditing standards                             审计准则 *8QGv6*vQ  
audit-oriented working paper                          (审计)业务类工作底稿 &5wM`  
authorisation                                     授权 .hXdXY  
authorisation of transaction                       交易的授权 Y{#m=-h  
availability                                         可获得性 rU1{a" {  
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balance                                      余额；差额；平衡 W%7m3/d  
balance sheet                                    资产负债表 [R[Suf  
bank                                                 银行 S)\%. ~ n  
bank account                                    银行账户，银行户头 D3%`vqu&  
bank statement                                 银行对账单 u>-!5=D8  
barter transaction                              易货交易，以物换物交易 bQM_rqjJGw  
basis of audit                                    审计依据 NCysYmt  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 s8N\cOd#i  
borrowing                                         借款，贷款，借债 Me*]Bh  
branch                                              分支，分支机构，分店 7[ra#>e8'  
brought forward                                (账户余额等的)承上年，承上期，承上页 @=[S
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budget                                              预算 ]LhNP}c  
building                                      建筑物；大楼 DV/P/1E  
business conditions                                  业务情况，经营情况 FLekyJmw ~  
business licence                               (企业等的)营业执照 @v,qfT*k7  
business relation                                业务关系 G?6[K&w  
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