[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 &!|'EW  
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审计词汇英汉对照 Ev adY  
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ability to continue as a going concern               持续经营能力 ?X'm>R. @  
acceptability                                     可接受性，可接受程度 v}vwk8  
acceptable level of detection risk                     检查风险的可接受水平 U3R;'80 f  
acceptance of engagement                       接受委托 =;hz,+  
accepting the engagement for the first time              首次接受委托 4f)B@A-  
access to asset                                         对资产的接触 |ia#Elavo  
according to                                     根据，依据，依照 P2U^%_~  
account balance                                账户余额 ~F gxhK2+  
account for                                       对……进行会计处理，核算；解释 d) i:-#Q  
accounting                                        会计，会计学 Q L0  
accounting advisory serve                        会计咨询服务 4^3}+cJ7j  
accounting firm                                 会计师事务所 <'{* 6f@n  
accounting information                      会计信息，会计资料 7gX#^YkE+k  
accounting period                             会计期间 ]Alv5?E60  
accounting policies                                   会计政策 t)!(s,;T  
accounting professional bodies                 会计职业组织，会计职业团体 J>@T'#  
accounting records                                   会计记录 zWN<"[agc  
accounting responsibility                           会计责任 dF@m4 U@L  
accounting service                             会计服务 /6K9? /  
accounting standards                                会计准则 A_:CGtv:  
Accounting Standards for Business Enterprises       企业会计准则 pTQ70V3  
accounting system                             会计系统 h83W;s  
accounting treatment                                会计处理 ?pBQaUl&  
accuracy                                    准确性，精确性 l2Gtw*i_I  
additional audit procedures                      追加审计程序 yYdow.b!  
addressee                                         收件人，收信人 Kc3BVZ71  
Administration of State-owned Assets  (the～)     国有资产管理局 \ 5&-U@  
administrative laws and regulations                 行政法规 8)Z)pCN  
adverse impact                                 不利影响，负面影响 #N?VbDK9_  
adverse opinion                                反对意见 WQJnWe  
advisory group                                  咨询组，顾问组 F,[GdE;P  
agency fee                                        代理费，代理费用 [>IV#6$  
aggregate                                          总计，合计为…… 8M<\?JD~_f  
alternation of document and record                 变造文件和记录 Whd\Ub8(  
alternative audit procedures                      替代审计程序，备选审计程序 JZl"k  
amend                                              修改，修订 n'5LY9"  
amortisation                                      摊销 h4 X=d5qd  
analytical capacity                             分析能力 l;~b:[r  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 *F^t)K2  
appendix                                          附录，附表 mqt$'_M  
applicable                                         适用的 A$7j B4  
applicable laws and regulations                 适用的法规 Bu]PNKIi  
application systems                                  应用系统 h/iL/Q=  
apply consistently                              一贯地执行，一贯地实施 `X8wnD  
appropriate                                       适当的，合适的； _ SuW86  
征用，挪用 @mD$Z09~  
appropriate authorization                          适当的授权 l_2B  
appropriateness of audit evidence                    审计证据的适当性 b] 5i`  
approval                                    批准，核准 *^+]`S  
assertion                                    (会计报表上的)认定；确认 H(QbH)S$6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }!`_Bz:  
asset                                                 资产，财产 
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asset restructuring                             资产重组 >WcOY7  
assignment of duties                                 职责的划分 59@PY!c>  
assistant                                     助理，助理人员 L2Vj2o"x?  
associated company                                 联属公司，联营公司 G`oY(2U  
association                                        联合，结合；协会，社团 +~7x+6E  
assumption                                       假设，假定 p0|PVn.^h  
at a given date                                         在某一特定时日 ja-,6*"k  
attestation                                         鉴证，公证 @'>Ul!.]  
attestation service                             鉴证服务 S^q%+Z  
audit adjustment                                审计调整 y),yks?iv  
audit areas                                        审计领域 ?!Wh ^su-  
audit conclusion                                审计结论 M(|6YF7u  
audit effectiveness                             审计效果 EK%J%NY  
audit efficiency                                  审计效率 9<|nJt  
audit engagement letter                      审计业务约定书 w;wgh`ur  
audit evidence                                          审计证据 .',d*H))E7  
audit fee                                    审计费 hWz/PK,  
audit files                                          审计档案 JYK
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audit findings                                     审计中发现的事项 X t%y>'.  
audit implementation stage                        审计实施阶段 4;|@eN  
audit mark                                        审计标识 1)BIh~1{p  
audit materiality                                 审计重要性 INRP@Cp1  
audit method                                     审计方法 :#zVF[Y(2  
audit objective                                         审计目标，审计目的 ]}Jb'(gMO4  
audit of financial statements                      会计报表审计，财务报表审计 x,fX mgE  
audit opinion                                     审计意见 ev[!:*6P  
audit period                                      被审计期间，被审计年度 ww5UQs2sn  
audit plan                                          审计计划 3P|z`}Ka  
audit planning                                    编制审计计划，制定审计计划，审计计划 (^~0%1  
audit planning stage                                  审计计划阶段 Njmb{L]Cps  
audit procedure                                审计程序 +Y_]<  
audit programme                               审计程序表，具体审计计划 *v:o`{vM[  
audit report                                       审计报告 1]wo    
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -\[&<o@/D  
audit report with a qualified opinion                 有保留意见的审计报告 ;[q>  
audit report with an adverse opinion                否定意见的审计报告 Da)H/3ii  
audit report with dual dates                      双重日期审计报告 xFj<KvV[  
audit reporting stage                                 审计报告阶段 ,opS)C$  
audit responsibility                                   审计责任 WX&0;Kr  
audit results                                      审计结果 9&"wfN N  
audit risk                                          审计风险 \B Uno6  
audit sampling                                          审计抽样 (v0i]1ly[  
audit sampling techniques                         审计抽样方法，审计抽样技术 h @2.D|c)g  
audit strategies                                  审计策略 1uJpn  
audit summary                                         审计总结，审计小结 87-z=>IU  
audit team                                         审计小组 ,K
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audit test                                    审计测试 x4CSUcKb  
audit trail                                          审计轨迹 EG J/r  
audit work                                        审计工作 QD;:!$Du  
audit working paper                                 审计工作底稿 &`2$,zX#  
audited financial statement                        审计会计报表，已审计财务报表 vVFT0_  
Auditing Guidelines (the～)                      审计规范指南 ehV}}1>O  
auditing standards                             审计准则 G4,.kK  
audit-oriented working paper                          (审计)业务类工作底稿 }PX8#C_P  
authorisation                                     授权 +EvY-mwfQ  
authorisation of transaction                       交易的授权 ^5Ob(FvU  
availability                                         可获得性 4CK$W`V  
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balance                                      余额；差额；平衡 *XkgwJq  
balance sheet                                    资产负债表 >l=;6QL  
bank                                                 银行 R,8460e7  
bank account                                    银行账户，银行户头 2Xqa?ay0>  
bank statement                                 银行对账单 u a_(wBipy  
barter transaction                              易货交易，以物换物交易 ,xg(F0q  
basis of audit                                    审计依据 =GL^tAUJ  
basis of preparation                                (会计报表的)编制基础 ]owcx=5q%'  
book of account                               账目，账簿 +<^c2diX  
borrowing                                         借款，贷款，借债 ?#|
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branch                                              分支，分支机构，分店 F @uOXNz)  
brought forward                                (账户余额等的)承上年，承上期，承上页 UW],9r/PD@  
budget                                              预算 8 S@"6TG`  
building                                      建筑物；大楼 PcEE@W9  
business conditions                                  业务情况，经营情况 " XlXu  
business licence                               (企业等的)营业执照 T5+ (Fz  
business relation                                业务关系 @ 5V3I^  
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