[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 eM$
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审计词汇英汉对照 `-(|>5wWS  
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ability to continue as a going concern               持续经营能力 H,DM1Z9rz  
acceptability                                     可接受性，可接受程度 {[+mpKq
 
acceptable level of detection risk                     检查风险的可接受水平 $oj:e?
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acceptance of engagement                       接受委托 *:Vq:IU[D  
accepting the engagement for the first time              首次接受委托 cki81bOT  
access to asset                                         对资产的接触 @)|C/oA  
according to                                     根据，依据，依照 ,cB\  
account balance                                账户余额 Nd$W0YN:  
account for                                       对……进行会计处理，核算；解释 j6Yy6X]  
accounting                                        会计，会计学 @6wFst\t  
accounting advisory serve                        会计咨询服务 0w)^)  
accounting firm                                 会计师事务所 \#Pf j&*  
accounting information                      会计信息，会计资料 F P* lQRA  
accounting period                             会计期间 r[4tPk  
accounting policies                                   会计政策 l038%U~U!  
accounting professional bodies                 会计职业组织，会计职业团体 w8MG(Lq1"  
accounting records                                   会计记录 t5y;CxL  
accounting responsibility                           会计责任 RloK,bg  
accounting service                             会计服务 GT0Of~?f  
accounting standards                                会计准则 XZ^^%*ew  
Accounting Standards for Business Enterprises       企业会计准则 *=(lyx_O  
accounting system                             会计系统 nm6h%}xND<  
accounting treatment                                会计处理 d-k%{eBV  
accuracy                                    准确性，精确性 +y&Tf#.V/A  
additional audit procedures                      追加审计程序 kQEy#JQmB  
addressee                                         收件人，收信人 GBRa.;Kk  
Administration of State-owned Assets  (the～)     国有资产管理局 1JztFix  
administrative laws and regulations                 行政法规 7UdM  
adverse impact                                 不利影响，负面影响 m9.{[K"  
adverse opinion                                反对意见 :_g$.h%%  
advisory group                                  咨询组，顾问组 L&u$t}~)  
agency fee                                        代理费，代理费用 0:9.;x9_  
aggregate                                          总计，合计为…… cc~O&?)i  
alternation of document and record                 变造文件和记录 n)^i/ nXb'  
alternative audit procedures                      替代审计程序，备选审计程序 X*{2[+<o  
amend                                              修改，修订 L)@?e?9  
amortisation                                      摊销 Zc W:6po>  
analytical capacity                             分析能力 9f&C  
analytical procedures                               分析性程序 ~N<4L>y<  
annual financial statements                        年度会计报表，年度财务报表 a1_GIM0  
appendix                                          附录，附表 ;#vKi0V7  
applicable                                         适用的 `HZ;NRr  
applicable laws and regulations                 适用的法规 uVJDne,R  
application systems                                  应用系统 LR".pH13  
apply consistently                              一贯地执行，一贯地实施 5N/%v&1  
appropriate                                       适当的，合适的； d ep=&  
征用，挪用 C|}iCB  
appropriate authorization                          适当的授权 xI($Uu}S  
appropriateness of audit evidence                    审计证据的适当性 VJickXA  
approval                                    批准，核准 _j< K=){  
assertion                                    (会计报表上的)认定；确认 P<M?Qd1.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gm igsXQ  
asset                                                 资产，财产 *>n;SuT_  
asset restructuring                             资产重组 tt0f-:#  
assignment of duties                                 职责的划分 Y@N,qHtz  
assistant                                     助理，助理人员 , udTvI  
associated company                                 联属公司，联营公司 ABD)}n=%c  
association                                        联合，结合；协会，社团 _qw?@478  
assumption                                       假设，假定 ]G5w6&d  
at a given date                                         在某一特定时日 I%sFqh>  
attestation                                         鉴证，公证 l5Gq|!2yxD  
attestation service                             鉴证服务 mID"^NOi#  
audit adjustment                                审计调整 C71qPb|$R  
audit areas                                        审计领域 BG6B:  
audit conclusion                                审计结论 a@@)6FM  
audit effectiveness                             审计效果 E\as@pqo\p  
audit efficiency                                  审计效率 ]
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audit engagement letter                      审计业务约定书 DU5c=rxW  
audit evidence                                          审计证据 ST:A<Da"  
audit fee                                    审计费 1.D,W1s  
audit files                                          审计档案 Tn*9lj4  
audit findings                                     审计中发现的事项 oSyyd  
audit implementation stage                        审计实施阶段 `6lr4Kk @R  
audit mark                                        审计标识 r+":'/[x  
audit materiality                                 审计重要性 G,o6292hj  
audit method                                     审计方法 1*'HL#  
audit objective                                         审计目标，审计目的 3RY pJAH  
audit of financial statements                      会计报表审计，财务报表审计 Pv_Jm  
audit opinion                                     审计意见 9 7GV2]-M  
audit period                                      被审计期间，被审计年度 [N7{WSZ&  
audit plan                                          审计计划 /fZeWU0W  
audit planning                                    编制审计计划，制定审计计划，审计计划 * =]&&<  
audit planning stage                                  审计计划阶段 D8Ykg >B;&  
audit procedure                                审计程序 LhOa{1S Y  
audit programme                               审计程序表，具体审计计划 7"sD5N/>uh  
audit report                                       审计报告 fZ0M%f  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QZ6D7tUc8  
audit report with a qualified opinion                 有保留意见的审计报告 piPR=B+  
audit report with an adverse opinion                否定意见的审计报告 *5%d XixN  
audit report with dual dates                      双重日期审计报告 `|{-+m  
audit reporting stage                                 审计报告阶段 2%LLSa  
audit responsibility                                   审计责任 g)#W>.Asd  
audit results                                      审计结果 _FpTFf
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audit risk                                          审计风险 coW:DFX  
audit sampling                                          审计抽样 j(m.$:  
audit sampling techniques                         审计抽样方法，审计抽样技术 0AZ")<^~7  
audit strategies                                  审计策略 LAB=Vp1y3[  
audit summary                                         审计总结，审计小结 ,K9*%rW)  
audit team                                         审计小组 9oYgl1}d  
audit test                                    审计测试 ZA0mz 65  
audit trail                                          审计轨迹 j[`j9mM8  
audit work                                        审计工作 7gf05Z'=  
audit working paper                                 审计工作底稿 fmU {  
audited financial statement                        审计会计报表，已审计财务报表 h2Ld[xvCu%  
Auditing Guidelines (the～)                      审计规范指南 11o.c;  
auditing standards                             审计准则 y0sR6TY)f  
audit-oriented working paper                          (审计)业务类工作底稿 rp3V3]EE  
authorisation                                     授权 G<}()+L  
authorisation of transaction                       交易的授权 RRmz"j>  
availability                                         可获得性 O_`VV*  
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balance                                      余额；差额；平衡 e?0l"  
balance sheet                                    资产负债表 yA)/Q Yge  
bank                                                 银行 nyQ&f'<  
bank account                                    银行账户，银行户头 FHj" nB  
bank statement                                 银行对账单 |2O]R s  
barter transaction                              易货交易，以物换物交易 idLWe9gC  
basis of audit                                    审计依据 4{y)TZ  
basis of preparation                                (会计报表的)编制基础 ] eotc2?u  
book of account                               账目，账簿 Hx"ob_^'7  
borrowing                                         借款，贷款，借债 )eUh=eW  
branch                                              分支，分支机构，分店 7%5z p|3  
brought forward                                (账户余额等的)承上年，承上期，承上页 t<#TJ>Le  
budget                                              预算 uaT!(Y6  
building                                      建筑物；大楼 ?qPo=~y01  
business conditions                                  业务情况，经营情况 .B7,j%1r  
business licence                               (企业等的)营业执照 |:nn>E}ZA/  
business relation                                业务关系 .YhA@8nc~l  
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