[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 /R(U>pZ  
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审计词汇英汉对照 SJ@8
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ability to continue as a going concern               持续经营能力 o^_W$4Fc  
acceptability                                     可接受性，可接受程度 0K$WSGB?6j  
acceptable level of detection risk                     检查风险的可接受水平 ^;)SFmjg%  
acceptance of engagement                       接受委托 igRDt{}  
accepting the engagement for the first time              首次接受委托 dS3>q<J*a  
access to asset                                         对资产的接触 G {pP}  
according to                                     根据，依据，依照 [I++>4  
account balance                                账户余额 "]SJbuzh  
account for                                       对……进行会计处理，核算；解释 VRd:2uDS  
accounting                                        会计，会计学 0{"dI;b%  
accounting advisory serve                        会计咨询服务 &v3D" J  
accounting firm                                 会计师事务所 c69U1  
accounting information                      会计信息，会计资料 zfP[1  
accounting period                             会计期间 ]s*[Lib  
accounting policies                                   会计政策 ^Kw&=u  
accounting professional bodies                 会计职业组织，会计职业团体 _cxm}*}\#
 
accounting records                                   会计记录 ^^4K/XBve  
accounting responsibility                           会计责任 ^B<PD]  
accounting service                             会计服务 9LqMQv"xW  
accounting standards                                会计准则 f\x@ C)E  
Accounting Standards for Business Enterprises       企业会计准则 fz<|+(_>J  
accounting system                             会计系统 H
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accounting treatment                                会计处理 GG@I!2,_  
accuracy                                    准确性，精确性 .fLi Xx  
additional audit procedures                      追加审计程序 ?b*/ddIs  
addressee                                         收件人，收信人 w L/p.@  
Administration of State-owned Assets  (the～)     国有资产管理局 xI`Uk8-8  
administrative laws and regulations                 行政法规 q
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adverse impact                                 不利影响，负面影响 FhY{;-W(T  
adverse opinion                                反对意见 =9DhO7I'  
advisory group                                  咨询组，顾问组 pjX%LsX\  
agency fee                                        代理费，代理费用 ~>N`<S  
aggregate                                          总计，合计为…… *c~'0|r  
alternation of document and record                 变造文件和记录 F1?CqN M  
alternative audit procedures                      替代审计程序，备选审计程序 j{Yt70Wv  
amend                                              修改，修订 ;I!+lx3[  
amortisation                                      摊销 Pg*?[^*  
analytical capacity                             分析能力 Z%Tq1O  
analytical procedures                               分析性程序 dDv
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annual financial statements                        年度会计报表，年度财务报表 w2 uRN?   
appendix                                          附录，附表 0%h[0jGj  
applicable                                         适用的 l#2r.q^$|  
applicable laws and regulations                 适用的法规 */%$6s~  
application systems                                  应用系统 u=d`j  
apply consistently                              一贯地执行，一贯地实施 2p$n*|T&c  
appropriate                                       适当的，合适的； $n=W2WJ6f  
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appropriate authorization                          适当的授权 "fX_gN?  
appropriateness of audit evidence                    审计证据的适当性 "xe7Dl  
approval                                    批准，核准 ?VMi!-POE  
assertion                                    (会计报表上的)认定；确认 ys&"r":I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }"%!(rx  
asset                                                 资产，财产  /gqqKUx  
asset restructuring                             资产重组 8~&F/C*  
assignment of duties                                 职责的划分 $?]@_=  
assistant                                     助理，助理人员 5}-)vsa`  
associated company                                 联属公司，联营公司 $Q`yNEc  
association                                        联合，结合；协会，社团 1?D8|<  
assumption                                       假设，假定 D:YN_J"kV  
at a given date                                         在某一特定时日 \S=XIf  
attestation                                         鉴证，公证 U7 nsMD  
attestation service                             鉴证服务 ~=`f]IL  
audit adjustment                                审计调整 im_w+h%^  
audit areas                                        审计领域 '`M#UuU  
audit conclusion                                审计结论 652uZ};e  
audit effectiveness                             审计效果 "?oo\op  
audit efficiency                                  审计效率 th.M.jas  
audit engagement letter                      审计业务约定书 w$D
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audit evidence                                          审计证据 k9*J*7l-m  
audit fee                                    审计费 ]uBT &  
audit files                                          审计档案 &q," !:L]  
audit findings                                     审计中发现的事项 +L`V
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audit implementation stage                        审计实施阶段  4 "pS  
audit mark                                        审计标识  'P@=/  
audit materiality                                 审计重要性 w;N{>)hv  
audit method                                     审计方法 q6;OS.f  
audit objective                                         审计目标，审计目的 3q'K5} _  
audit of financial statements                      会计报表审计，财务报表审计 u~#%P&3_W  
audit opinion                                     审计意见 pj!k|F9  
audit period                                      被审计期间，被审计年度 7^kH8qJ)  
audit plan                                          审计计划 ^z[_U}N\}  
audit planning                                    编制审计计划，制定审计计划，审计计划 QT`fix{  
audit planning stage                                  审计计划阶段 &M0o&C-1/  
audit procedure                                审计程序 |x1
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audit programme                               审计程序表，具体审计计划 fl!mYCPv  
audit report                                       审计报告 ?,WUJH?^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O"@?U  
audit report with a qualified opinion                 有保留意见的审计报告 &E.OyqGZV  
audit report with an adverse opinion                否定意见的审计报告 %3]3r*e&5  
audit report with dual dates                      双重日期审计报告 'bLP~  
audit reporting stage                                 审计报告阶段 @;||peU  
audit responsibility                                   审计责任 i FC"!23f  
audit results                                      审计结果 y\[L?Rmd  
audit risk                                          审计风险 vg+r?4Q3  
audit sampling                                          审计抽样 pO\S#GnX  
audit sampling techniques                         审计抽样方法，审计抽样技术 w0#%AK  
audit strategies                                  审计策略 6t
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audit summary                                         审计总结，审计小结 Ly^E& ,)  
audit team                                         审计小组 YH6snC$u  
audit test                                    审计测试 5/Ydv RB67  
audit trail                                          审计轨迹 8&?^XcJ*x  
audit work                                        审计工作 Sv.KI{;v$  
audit working paper                                 审计工作底稿 5?^]1P_  
audited financial statement                        审计会计报表，已审计财务报表 ?+3R ^%`V  
Auditing Guidelines (the～)                      审计规范指南 t@X M /=d  
auditing standards                             审计准则 xg(<oDn+\  
audit-oriented working paper                          (审计)业务类工作底稿 PqTYAN&F  
authorisation                                     授权 #uQrJh1o8  
authorisation of transaction                       交易的授权 jIKBgsiF/  
availability                                         可获得性 ].LJt['%8  
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balance                                      余额；差额；平衡 )$MS 0[?  
balance sheet                                    资产负债表 x2Ha&  
bank                                                 银行 A$/KP\0Y2  
bank account                                    银行账户，银行户头 cB{%u '  
bank statement                                 银行对账单 t$aVe"uM  
barter transaction                              易货交易，以物换物交易 wh9L(0  
basis of audit                                    审计依据 ym
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basis of preparation                                (会计报表的)编制基础 K3
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book of account                               账目，账簿 b21}49bHN  
borrowing                                         借款，贷款，借债 uRP Ff77  
branch                                              分支，分支机构，分店 #g,H("Qy({  
brought forward                                (账户余额等的)承上年，承上期，承上页 {PL,VY)Z  
budget                                              预算 ;9K[~  
building                                      建筑物；大楼 4\v~HFsv  
business conditions                                  业务情况，经营情况 3 Q@9S  
business licence                               (企业等的)营业执照 8a7YHUL<3i  
business relation                                业务关系 ri,2clp  
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