[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 b6]MJ0do  
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审计词汇英汉对照 oJ:\8>)9  
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ability to continue as a going concern               持续经营能力 _l,_NV&T  
acceptability                                     可接受性，可接受程度 uV|%idC  
acceptable level of detection risk                     检查风险的可接受水平 GR%h3HO2&  
acceptance of engagement                       接受委托 *v}3So
 
accepting the engagement for the first time              首次接受委托 VfV|fuW  
access to asset                                         对资产的接触 U8>M`e"D  
according to                                     根据，依据，依照 ?q*,,+'0  
account balance                                账户余额 G`D~OI  
account for                                       对……进行会计处理，核算；解释 T4c]VWtD  
accounting                                        会计，会计学 8kRqF?rbj  
accounting advisory serve                        会计咨询服务 4#MPD  
accounting firm                                 会计师事务所 lihV!1  
accounting information                      会计信息，会计资料 @ L-] %C  
accounting period                             会计期间 ii)DOq#2  
accounting policies                                   会计政策 r
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accounting professional bodies                 会计职业组织，会计职业团体 aAi"  
accounting records                                   会计记录 Dt ~3Q
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accounting responsibility                           会计责任 "0V8i%a  
accounting service                             会计服务 pm4'2B|)g  
accounting standards                                会计准则 ^*$lCUv8p  
Accounting Standards for Business Enterprises       企业会计准则 xQ]^wT.Q  
accounting system                             会计系统 (K74Qg  
accounting treatment                                会计处理 QnZ7e#@UP  
accuracy                                    准确性，精确性 N E/_  
additional audit procedures                      追加审计程序 _!K@(dl  
addressee                                         收件人，收信人 ir?Y >  
Administration of State-owned Assets  (the～)     国有资产管理局 o3ZqPk]al  
administrative laws and regulations                 行政法规 5*#3v:l/9  
adverse impact                                 不利影响，负面影响 #;lB5) oe  
adverse opinion                                反对意见 (p1}i::Y8  
advisory group                                  咨询组，顾问组 ;+Sc Vz  
agency fee                                        代理费，代理费用 .1q4Q\B<  
aggregate                                          总计，合计为…… M3EB=tU  
alternation of document and record                 变造文件和记录 ;;]^d_  
alternative audit procedures                      替代审计程序，备选审计程序 aSEzh78  
amend                                              修改，修订 }rKKIF^f\S  
amortisation                                      摊销 kw$*o k  
analytical capacity                             分析能力 \Um &  
analytical procedures                               分析性程序 V|q`KOF  
annual financial statements                        年度会计报表，年度财务报表 k3-7Vyg  
appendix                                          附录，附表 @&F\M}  
applicable                                         适用的 },& =r= B  
applicable laws and regulations                 适用的法规 [$]Kp9YD  
application systems                                  应用系统 cg|C S?  
apply consistently                              一贯地执行，一贯地实施 bkSI1m3  
appropriate                                       适当的，合适的； |EpL~G
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appropriate authorization                          适当的授权 }|-Yd"$  
appropriateness of audit evidence                    审计证据的适当性 ][[\!og  
approval                                    批准，核准 IV]2#;OO?  
assertion                                    (会计报表上的)认定；确认 rv26vnJy"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 dFw>SYrpu  
asset                                                 资产，财产 3x6@::s~  
asset restructuring                             资产重组 FJC}xEMcN  
assignment of duties                                 职责的划分 NNTUl$  
assistant                                     助理，助理人员 s6HfN'  
associated company                                 联属公司，联营公司 >VE!3'/'  
association                                        联合，结合；协会，社团 `U6bI `l  
assumption                                       假设，假定 "l7))>lL  
at a given date                                         在某一特定时日 %{j)w{ LJ  
attestation                                         鉴证，公证 ;R4qE$u2^  
attestation service                             鉴证服务 <ZwmXD.VD  
audit adjustment                                审计调整 5a^b{=#Y  
audit areas                                        审计领域 l6y*SW5+  
audit conclusion                                审计结论 T!3_Q/~^r  
audit effectiveness                             审计效果 h
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audit efficiency                                  审计效率 ](tv`1A,Wd  
audit engagement letter                      审计业务约定书 iO2%$Jw9\  
audit evidence                                          审计证据 WVkJ=r0Ny  
audit fee                                    审计费 #$*l#j"#A  
audit files                                          审计档案 JQdeI+  
audit findings                                     审计中发现的事项 7TaHE   
audit implementation stage                        审计实施阶段 cfrvx^,2&  
audit mark                                        审计标识 /2jw]ekQ'  
audit materiality                                 审计重要性 s<`54o ,  
audit method                                     审计方法 laX67Vjv  
audit objective                                         审计目标，审计目的 dZ i?Z  
audit of financial statements                      会计报表审计，财务报表审计 LE>b_gQ$ 2  
audit opinion                                     审计意见 W4V !7_  
audit period                                      被审计期间，被审计年度 xZ.c@u6:  
audit plan                                          审计计划 QmR E<i  
audit planning                                    编制审计计划，制定审计计划，审计计划 !^*-]
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audit planning stage                                  审计计划阶段 *(*
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audit procedure                                审计程序 r_?i
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audit programme                               审计程序表，具体审计计划 h
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audit report                                       审计报告 ` xm4?6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u''~nSR3&  
audit report with a qualified opinion                 有保留意见的审计报告 N8K @ch3=P  
audit report with an adverse opinion                否定意见的审计报告 Kulh:d:w  
audit report with dual dates                      双重日期审计报告 *j/[5J0'M  
audit reporting stage                                 审计报告阶段 |d0,54!  
audit responsibility                                   审计责任 Ua](o H  
audit results                                      审计结果 0oU;Cmw.  
audit risk                                          审计风险 8Ug`2xS<_  
audit sampling                                          审计抽样 7$HN5T\!  
audit sampling techniques                         审计抽样方法，审计抽样技术 0{'%j~"  
audit strategies                                  审计策略 [7|j:!  
audit summary                                         审计总结，审计小结 }ki}J>j|f  
audit team                                         审计小组 hq[RU&\  
audit test                                    审计测试 Ad'b{C%  
audit trail                                          审计轨迹 SPEDN}/^  
audit work                                        审计工作 Or9`E(  
audit working paper                                 审计工作底稿 >Vl8ZQ8  
audited financial statement                        审计会计报表，已审计财务报表 D/7hVwMw:
 
Auditing Guidelines (the～)                      审计规范指南 *M ^t@hl  
auditing standards                             审计准则 U2@Mxw  
audit-oriented working paper                          (审计)业务类工作底稿 w\f>.N  
authorisation                                     授权 r|!r!V8j  
authorisation of transaction                       交易的授权 o7B}~;L  
availability                                         可获得性 Gi*GFv%xB  
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balance                                      余额；差额；平衡 #'?gMVSk  
balance sheet                                    资产负债表 ;;cPt44s
 
bank                                                 银行 (bBr O74lR  
bank account                                    银行账户，银行户头 Bx&F*a;5  
bank statement                                 银行对账单 oPVyLD  
barter transaction                              易货交易，以物换物交易 `x'vF#  
basis of audit                                    审计依据 !?%'Fy6t  
basis of preparation                                (会计报表的)编制基础 0*-nVC1  
book of account                               账目，账簿 7Rix=*  
borrowing                                         借款，贷款，借债 g3"eEg5NY  
branch                                              分支，分支机构，分店 'CkN  
brought forward                                (账户余额等的)承上年，承上期，承上页 j^&{5s  
budget                                              预算 |Vq&IfP  
building                                      建筑物；大楼 w:~Y@b~D  
business conditions                                  业务情况，经营情况 Pu-/*Fx  
business licence                               (企业等的)营业执照 5[{#/!LX)  
business relation                                业务关系 =O?#>3A}  
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