[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 YZtA:>;p  
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审计词汇英汉对照 QMpA~x_m  
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ability to continue as a going concern               持续经营能力 JM9Q]#'t  
acceptability                                     可接受性，可接受程度 8$tpPOhzb  
acceptable level of detection risk                     检查风险的可接受水平 w}<I\*\`!  
acceptance of engagement                       接受委托 p.Yg-CA  
accepting the engagement for the first time              首次接受委托 n/Z =q?_  
access to asset                                         对资产的接触 &I_!&m~  
according to                                     根据，依据，依照 R2f,a*>  
account balance                                账户余额 7ib<Cb>K  
account for                                       对……进行会计处理，核算；解释 znpZ0O\!  
accounting                                        会计，会计学 g[)hm`{?  
accounting advisory serve                        会计咨询服务 l zknB  
accounting firm                                 会计师事务所 K4L#%KUPW  
accounting information                      会计信息，会计资料 Bm>(m{sX>  
accounting period                             会计期间 D\~$6#B>>  
accounting policies                                   会计政策 PEhLzZX+  
accounting professional bodies                 会计职业组织，会计职业团体 {%}6d~Bg  
accounting records                                   会计记录 iJ# oI@s  
accounting responsibility                           会计责任 GgZf6~b1J  
accounting service                             会计服务 9:5NX3"p  
accounting standards                                会计准则 K`2DhJC  
Accounting Standards for Business Enterprises       企业会计准则 {D
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accounting system                             会计系统 5WG@ ;K%  
accounting treatment                                会计处理 o
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accuracy                                    准确性，精确性 AU\!5+RDB  
additional audit procedures                      追加审计程序 :|(B[  
addressee                                         收件人，收信人 2Rt ZTn  
Administration of State-owned Assets  (the～)     国有资产管理局 (~o+pp!  
administrative laws and regulations                 行政法规 \wd`6  
adverse impact                                 不利影响，负面影响 @isqFKjph  
adverse opinion                                反对意见 ai2}vR  
advisory group                                  咨询组，顾问组 2Vr'AEIQ  
agency fee                                        代理费，代理费用 D4T+Gk"n  
aggregate                                          总计，合计为…… AG=1TZI"  
alternation of document and record                 变造文件和记录 CtxK{:  
alternative audit procedures                      替代审计程序，备选审计程序 EFOQ;q  
amend                                              修改，修订 M,lu)~H  
amortisation                                      摊销 }RK9Onh3G  
analytical capacity                             分析能力 [a6lE"yr  
analytical procedures                               分析性程序 Etk<`GRfA  
annual financial statements                        年度会计报表，年度财务报表 bsVOO9.4-  
appendix                                          附录，附表 --D`YmB  
applicable                                         适用的 .=D6<4#t  
applicable laws and regulations                 适用的法规 r73Xh"SL  
application systems                                  应用系统 O;tn5  
apply consistently                              一贯地执行，一贯地实施 Ric$Xmu
  
appropriate                                       适当的，合适的； ;T(^riAEl  
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appropriate authorization                          适当的授权 AS ul  
appropriateness of audit evidence                    审计证据的适当性 ?whp_  
approval                                    批准，核准 5lbh "m=  
assertion                                    (会计报表上的)认定；确认 }%|OnEk"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Nrh`DyF0D!  
asset                                                 资产，财产 (~4AG \  
asset restructuring                             资产重组 n9ih^H  
assignment of duties                                 职责的划分 F!'"mU<f  
assistant                                     助理，助理人员 re2%e-F"  
associated company                                 联属公司，联营公司 M,P_xkLp  
association                                        联合，结合；协会，社团 }q
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assumption                                       假设，假定 <z PyID`  
at a given date                                         在某一特定时日 4
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attestation                                         鉴证，公证 v4Gk
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attestation service                             鉴证服务 >@o*v*25  
audit adjustment                                审计调整 c{0?gt.  
audit areas                                        审计领域 ~ <3yTl>  
audit conclusion                                审计结论 #t*c*o  
audit effectiveness                             审计效果 _L ].n)b  
audit efficiency                                  审计效率 k5/}S@F8  
audit engagement letter                      审计业务约定书 Odu
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audit evidence                                          审计证据 %|~UNP$  
audit fee                                    审计费 aJts  
audit files                                          审计档案 ZBWe,Xvq  
audit findings                                     审计中发现的事项 :A[/;|&  
audit implementation stage                        审计实施阶段 sQ$FtKm6  
audit mark                                        审计标识 {z7{ ta  
audit materiality                                 审计重要性  E7,\s   
audit method                                     审计方法 R_&>iu'[  
audit objective                                         审计目标，审计目的 iJK9-k~  
audit of financial statements                      会计报表审计，财务报表审计 jdzV&  
audit opinion                                     审计意见 \GN5Sy]r  
audit period                                      被审计期间，被审计年度 g|oPRC$I'  
audit plan                                          审计计划 Q]HRg4r  
audit planning                                    编制审计计划，制定审计计划，审计计划 ))Nc|`  
audit planning stage                                  审计计划阶段 &nss[w$%C  
audit procedure                                审计程序 -llujB%;,e  
audit programme                               审计程序表，具体审计计划 "#()4.9  
audit report                                       审计报告 Lv"83$^S9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 b]~M$y60q  
audit report with a qualified opinion                 有保留意见的审计报告 >;Bhl|r~z  
audit report with an adverse opinion                否定意见的审计报告 Ptg73Gm&R  
audit report with dual dates                      双重日期审计报告 .  T7ciD  
audit reporting stage                                 审计报告阶段 j8b:+io  
audit responsibility                                   审计责任 l40$}!!<  
audit results                                      审计结果 xFJ>s-g*  
audit risk                                          审计风险 (
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audit sampling                                          审计抽样 X$aMf&x  
audit sampling techniques                         审计抽样方法，审计抽样技术 9D@Ez
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audit strategies                                  审计策略 P%.5xYn  
audit summary                                         审计总结，审计小结 +RM3EvglDQ  
audit team                                         审计小组 X*sF-T$.  
audit test                                    审计测试 qy!G &  
audit trail                                          审计轨迹 al2v1.Y}  
audit work                                        审计工作 $t]DxMd  
audit working paper                                 审计工作底稿 rtI4W  
audited financial statement                        审计会计报表，已审计财务报表 =F`h2A;a  
Auditing Guidelines (the～)                      审计规范指南 a7Jr} "B  
auditing standards                             审计准则 4-\a]"c  
audit-oriented working paper                          (审计)业务类工作底稿 $KiA~l  
authorisation                                     授权 o8" [6Ys  
authorisation of transaction                       交易的授权 HTC7fS  
availability                                         可获得性 |(/"IS]  
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balance                                      余额；差额；平衡 a'|0e]  
balance sheet                                    资产负债表 I%ez_VG  
bank                                                 银行 i|<*EXB"  
bank account                                    银行账户，银行户头 mHP1
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bank statement                                 银行对账单 0YS*=J"7z  
barter transaction                              易货交易，以物换物交易 q/[)mr|~  
basis of audit                                    审计依据 k`?n( "j  
basis of preparation                                (会计报表的)编制基础 f7`y*9^  
book of account                               账目，账簿 $R^"~|m3M  
borrowing                                         借款，贷款，借债 Y3thW@mD05  
branch                                              分支，分支机构，分店 \+,jM6l
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brought forward                                (账户余额等的)承上年，承上期，承上页 5Hr"}|J<8  
budget                                              预算 Nb$)YMbA  
building                                      建筑物；大楼 rnW i<Se  
business conditions                                  业务情况，经营情况 d&fENnt?h  
business licence                               (企业等的)营业执照 Pvtf_Qo^  
business relation                                业务关系 fhC=MJ @  
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