[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 mM9aT0_w  
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审计词汇英汉对照 zA%YaekJ  
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ability to continue as a going concern               持续经营能力 Z8Iqgz7|y  
acceptability                                     可接受性，可接受程度 +3yG8  
acceptable level of detection risk                     检查风险的可接受水平 gmUXh;aHc  
acceptance of engagement                       接受委托 Z";&1cK  
accepting the engagement for the first time              首次接受委托 #fYRsVQ  
access to asset                                         对资产的接触 i:a*6b.U@N  
according to                                     根据，依据，依照 6i+<0b}!/  
account balance                                账户余额 Z~0TO-Q  
account for                                       对……进行会计处理，核算；解释 &k@\k<2Ia  
accounting                                        会计，会计学 _<E.?K$gbU  
accounting advisory serve                        会计咨询服务 `@q\R-`  
accounting firm                                 会计师事务所 oF0DprP@  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 )3IUKz%\6p  
accounting policies                                   会计政策 |.4
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accounting professional bodies                 会计职业组织，会计职业团体 ;AG&QdTMh  
accounting records                                   会计记录 pCf9"LLer  
accounting responsibility                           会计责任 _Sg"|g  
accounting service                             会计服务 z`qb>Y"xf3  
accounting standards                                会计准则 w%?Zb[!&  
Accounting Standards for Business Enterprises       企业会计准则 KE4#vKV0yC  
accounting system                             会计系统 fsl ZJE  
accounting treatment                                会计处理 b'ZzDYN  
accuracy                                    准确性，精确性 /1v:eoF;  
additional audit procedures                      追加审计程序 vM@
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addressee                                         收件人，收信人 J-|&[-Z  
Administration of State-owned Assets  (the～)     国有资产管理局 v.&c1hKHb  
administrative laws and regulations                 行政法规 7KHQ0  
adverse impact                                 不利影响，负面影响 MK-+[K  
adverse opinion                                反对意见 e^<'H  
advisory group                                  咨询组，顾问组 !4a#);`G  
agency fee                                        代理费，代理费用 EKD#s,(V*X  
aggregate                                          总计，合计为…… A^E 6)A=  
alternation of document and record                 变造文件和记录 0h~{K  
alternative audit procedures                      替代审计程序，备选审计程序 )7{r8a  
amend                                              修改，修订 ymp ik.'  
amortisation                                      摊销 g[R4/]K^$  
analytical capacity                             分析能力 aX~Jk >a0  
analytical procedures                               分析性程序 I94-#*~I  
annual financial statements                        年度会计报表，年度财务报表 \#PZZ
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appendix                                          附录，附表 {{Qbu}/@  
applicable                                         适用的 ]61Si~Z  
applicable laws and regulations                 适用的法规 ,J'_Vi  
application systems                                  应用系统 1 +s;a]-C  
apply consistently                              一贯地执行，一贯地实施 :.tL~% q  
appropriate                                       适当的，合适的； @U4hq7xzV2  
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appropriate authorization                          适当的授权 JQ;.+5 N<K  
appropriateness of audit evidence                    审计证据的适当性 c:52pYf+  
approval                                    批准，核准 '=O1n H<  
assertion                                    (会计报表上的)认定；确认 (t\U5-
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $hHV Ie]+  
asset                                                 资产，财产 L+VQtp&"  
asset restructuring                             资产重组 MD*dq   
assignment of duties                                 职责的划分 +I-BqA9  
assistant                                     助理，助理人员 E]8uj8K3]  
associated company                                 联属公司，联营公司 ]DU?N7
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association                                        联合，结合；协会，社团 Gov.; hy  
assumption                                       假设，假定 {NQCe0S+p  
at a given date                                         在某一特定时日 R8:5N3Fx  
attestation                                         鉴证，公证 g1?9ge1  
attestation service                             鉴证服务 9pPLOXr ,  
audit adjustment                                审计调整 n*Dn{ 7v#z  
audit areas                                        审计领域 O@ H.k<zn  
audit conclusion                                审计结论 "OA{[)fw"  
audit effectiveness                             审计效果 x@QNMK.7  
audit efficiency                                  审计效率 Cl9rJ oT  
audit engagement letter                      审计业务约定书 ~ +>ehU  
audit evidence                                          审计证据 ?pfr^ !@$  
audit fee                                    审计费 QxA( *1  
audit files                                          审计档案 !4cY^4>o  
audit findings                                     审计中发现的事项 qrp@   
audit implementation stage                        审计实施阶段 ,~&HL7v  
audit mark                                        审计标识 hdi0YL  
audit materiality                                 审计重要性 4x q|  
audit method                                     审计方法 Z~QLjv&$/r  
audit objective                                         审计目标，审计目的 .4U*.Rf  
audit of financial statements                      会计报表审计，财务报表审计 /gl8w-6  
audit opinion                                     审计意见 AoOA.t6RVo  
audit period                                      被审计期间，被审计年度 H<n"[u^@E  
audit plan                                          审计计划 'Etq;^H  
audit planning                                    编制审计计划，制定审计计划，审计计划 2_)UHTw sK  
audit planning stage                                  审计计划阶段 T@i* F M  
audit procedure                                审计程序 z'$1$~I  
audit programme                               审计程序表，具体审计计划 U|Gy9 "  
audit report                                       审计报告 Hnk&2bY  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M-@X&bm,S  
audit report with a qualified opinion                 有保留意见的审计报告 M2|h.+[Q  
audit report with an adverse opinion                否定意见的审计报告 5\XD/Q M  
audit report with dual dates                      双重日期审计报告 -,b+tC<V)0  
audit reporting stage                                 审计报告阶段 ;m#4Q6k)V?  
audit responsibility                                   审计责任 q)Nw$dW<  
audit results                                      审计结果
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audit risk                                          审计风险 oPr`SYB  
audit sampling                                          审计抽样 Z:7eroZP  
audit sampling techniques                         审计抽样方法，审计抽样技术 wB[f%mHs  
audit strategies                                  审计策略 <>9!oOa  
audit summary                                         审计总结，审计小结 T9w=k)  
audit team                                         审计小组 K&`1{,  
audit test                                    审计测试 IF0!@f  
audit trail                                          审计轨迹 uf#h~;B  
audit work                                        审计工作 &`v?oN9$  
audit working paper                                 审计工作底稿 kl.;E{PL  
audited financial statement                        审计会计报表，已审计财务报表 ll4CF}k  
Auditing Guidelines (the～)                      审计规范指南 -w=rNlj  
auditing standards                             审计准则 C\dQ6(3}\  
audit-oriented working paper                          (审计)业务类工作底稿 k!t5>kPSQ
 
authorisation                                     授权 ~el#pf~  
authorisation of transaction                       交易的授权 @)m[:n  
availability                                         可获得性 (\.[pj%-O  
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balance                                      余额；差额；平衡 }\=9l
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balance sheet                                    资产负债表 !Zgb|e8<  
bank                                                 银行 [nn/a?Z4S  
bank account                                    银行账户，银行户头 AvRZf-Geg  
bank statement                                 银行对账单 &5Ea6j  
barter transaction                              易货交易，以物换物交易 F*>:~'%  
basis of audit                                    审计依据 26>e0hBh&  
basis of preparation                                (会计报表的)编制基础 VXZdRsV8T  
book of account                               账目，账簿 ^v*ajy.>  
borrowing                                         借款，贷款，借债 c)#b*k,lw<  
branch                                              分支，分支机构，分店 5H:NY|  
brought forward                                (账户余额等的)承上年，承上期，承上页 3l->$R]  
budget                                              预算 q`E6hm  
building                                      建筑物；大楼 wd~e3%JM  
business conditions                                  业务情况，经营情况 IE: x&q`3  
business licence                               (企业等的)营业执照 }fZT$'*;  
business relation                                业务关系 a2vUZhkR  
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