[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 W5J"#^kdF8  
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审计词汇英汉对照 @@SG0YxZ  
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ability to continue as a going concern               持续经营能力 j%[|XfM  
acceptability                                     可接受性，可接受程度 Vwm\a]s  
acceptable level of detection risk                     检查风险的可接受水平 rb`C:#j{J  
acceptance of engagement                       接受委托 pBK[j([  
accepting the engagement for the first time              首次接受委托 mR8&9]g&  
access to asset                                         对资产的接触 4V43(G  
according to                                     根据，依据，依照 |Vd)7/LN  
account balance                                账户余额 BO
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account for                                       对……进行会计处理，核算；解释 &S''fxGL  
accounting                                        会计，会计学 ,^AkfOY7"  
accounting advisory serve                        会计咨询服务 =
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accounting firm                                 会计师事务所 ',J3^h!b  
accounting information                      会计信息，会计资料 ~l{CUQU  
accounting period                             会计期间 D?X97jNm  
accounting policies                                   会计政策 5:^dyF&sm{  
accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 QVzLf+R~  
accounting responsibility                           会计责任 g>VkQos5"  
accounting service                             会计服务 t?YGGu^  
accounting standards                                会计准则 b4oZ@gVR;  
Accounting Standards for Business Enterprises       企业会计准则 N9,n/t  
accounting system                             会计系统 Tvf]OJ9N  
accounting treatment                                会计处理 i]9SCO  
accuracy                                    准确性，精确性 $Iqt c)DA  
additional audit procedures                      追加审计程序  <&$!;d8  
addressee                                         收件人，收信人 BR"*-$u0;  
Administration of State-owned Assets  (the～)     国有资产管理局 hj 0uv6t.c  
administrative laws and regulations                 行政法规 9-}&znLZe  
adverse impact                                 不利影响，负面影响 )Cu"M#`  
adverse opinion                                反对意见 ")x9A& p  
advisory group                                  咨询组，顾问组 |W\CV0L2  
agency fee                                        代理费，代理费用 + de.!oY  
aggregate                                          总计，合计为…… VpTp*[8O  
alternation of document and record                 变造文件和记录 |iO2,99i  
alternative audit procedures                      替代审计程序，备选审计程序 tao3Xr^?  
amend                                              修改，修订 NpH)K:$#%  
amortisation                                      摊销 V1#/+~  
analytical capacity                             分析能力 `9b D%M  
analytical procedures                               分析性程序 Q0ev*MS9Z  
annual financial statements                        年度会计报表，年度财务报表 {PYN3\N,  
appendix                                          附录，附表 #t3ju^ |?  
applicable                                         适用的 :R<,J=+$u  
applicable laws and regulations                 适用的法规 p]=8=pE<  
application systems                                  应用系统 r&Za*TD^  
apply consistently                              一贯地执行，一贯地实施 _y5b>+  
appropriate                                       适当的，合适的； aViJ?*  
征用，挪用 i"sVk8+o!  
appropriate authorization                          适当的授权 "o=h /q5&  
appropriateness of audit evidence                    审计证据的适当性 PJh\U1Z  
approval                                    批准，核准 `~pB1sS{  
assertion                                    (会计报表上的)认定；确认 y~
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ;'2y6"\Y  
asset                                                 资产，财产 4.CLTy3W  
asset restructuring                             资产重组  {l_R0  
assignment of duties                                 职责的划分 >/$Q:92T  
assistant                                     助理，助理人员 +>c)5Jih  
associated company                                 联属公司，联营公司 %Cb8vYz~  
association                                        联合，结合；协会，社团 K6!`b( v#  
assumption                                       假设，假定 &$vDC M4  
at a given date                                         在某一特定时日 ?G
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attestation                                         鉴证，公证 \=,+we Gw@  
attestation service                             鉴证服务 <[l2]"Q  
audit adjustment                                审计调整 bF?EuL  
audit areas                                        审计领域 r`28fC  
audit conclusion                                审计结论 < ~x5{p  
audit effectiveness                             审计效果 ]#S.L'  
audit efficiency                                  审计效率 6q6&N'We  
audit engagement letter                      审计业务约定书 !=q {1\#  
audit evidence                                          审计证据 P{rJG '  
audit fee                                    审计费 *"j _3vAx  
audit files                                          审计档案 o"QpV >x  
audit findings                                     审计中发现的事项 $0iz;!w  
audit implementation stage                        审计实施阶段 8m-jU 5u  
audit mark                                        审计标识 &<.Z4GxS  
audit materiality                                 审计重要性 @oYTJd(v{  
audit method                                     审计方法 Gash 3}+  
audit objective                                         审计目标，审计目的 <fs2;  
audit of financial statements                      会计报表审计，财务报表审计 e`#G
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audit opinion                                     审计意见 |w /txn8G|  
audit period                                      被审计期间，被审计年度 /KlA7MH6  
audit plan                                          审计计划 3)42EM'9(  
audit planning                                    编制审计计划，制定审计计划，审计计划 jwAO{.}T1r  
audit planning stage                                  审计计划阶段 +`.%aJIi9  
audit procedure                                审计程序 @YW
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audit programme                               审计程序表，具体审计计划 9c#9KCmc  
audit report                                       审计报告 n1Yp1"2b[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zVViLUwG  
audit report with a qualified opinion                 有保留意见的审计报告 `+]Qz =}  
audit report with an adverse opinion                否定意见的审计报告 pC#E_*49  
audit report with dual dates                      双重日期审计报告 )8a~L 8oN  
audit reporting stage                                 审计报告阶段 7r6.n61F  
audit responsibility                                   审计责任 m+=] m_  
audit results                                      审计结果 =/@D8{pU  
audit risk                                          审计风险 T^zXt?  
audit sampling                                          审计抽样 =*oJEy"  
audit sampling techniques                         审计抽样方法，审计抽样技术 /:cd\ A}  
audit strategies                                  审计策略 ?tWaI{95I  
audit summary                                         审计总结，审计小结 LQ@" Xe]5  
audit team                                         审计小组 AP3a;4Z#  
audit test                                    审计测试 )HEa<P^kJl  
audit trail                                          审计轨迹 .yoH/2h  
audit work                                        审计工作 Akq2 d;  
audit working paper                                 审计工作底稿 j * %  
audited financial statement                        审计会计报表，已审计财务报表 `}p0VmD{NE  
Auditing Guidelines (the～)                      审计规范指南 A @i  
auditing standards                             审计准则 W_JlOc!y  
audit-oriented working paper                          (审计)业务类工作底稿 Sj3+l7S?  
authorisation                                     授权 y'3rNa]G1  
authorisation of transaction                       交易的授权 lov!o:dJ  
availability                                         可获得性 $zUP?Gq!  
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balance                                      余额；差额；平衡 j`EXlc~  
balance sheet                                    资产负债表 GV1pn) 4  
bank                                                 银行 Lc}y<=P@  
bank account                                    银行账户，银行户头 1y:-N6  
bank statement                                 银行对账单 })'B<vq  
barter transaction                              易货交易，以物换物交易 5tl< 3g`  
basis of audit                                    审计依据 ncaT?~u j  
basis of preparation                                (会计报表的)编制基础 n*h)'8`Ut  
book of account                               账目，账簿 9=s<Ld   
borrowing                                         借款，贷款，借债 N:^n('U&j  
branch                                              分支，分支机构，分店 )~X2 &^orW  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?w$kue  
budget                                              预算 qv-8)MSr  
building                                      建筑物；大楼 t$`r4Lb9/  
business conditions                                  业务情况，经营情况 %[GsD9_-  
business licence                               (企业等的)营业执照 |44Ploz2b  
business relation                                业务关系 (O\)_#-D
 
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