[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 q.PXO3T  
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审计词汇英汉对照 _95`w9  
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ability to continue as a going concern               持续经营能力 JU0|pstf  
acceptability                                     可接受性，可接受程度 !u|s|6{\  
acceptable level of detection risk                     检查风险的可接受水平 PiwI.c  
acceptance of engagement                       接受委托 @0q*50  
accepting the engagement for the first time              首次接受委托 04R- }  
access to asset                                         对资产的接触 3UQ~U 8  
according to                                     根据，依据，依照 Mhze!!  
account balance                                账户余额 GG[$-  
account for                                       对……进行会计处理，核算；解释 '} LAZQ"  
accounting                                        会计，会计学 ,Mw;kevw  
accounting advisory serve                        会计咨询服务 9~WjCa*,&  
accounting firm                                 会计师事务所 XRR`GBI  
accounting information                      会计信息，会计资料 Iw) 'Yyg  
accounting period                             会计期间 _M7NL^B&  
accounting policies                                   会计政策 VcR(9~  
accounting professional bodies                 会计职业组织，会计职业团体 .=4k'99,  
accounting records                                   会计记录 2:& [r*  
accounting responsibility                           会计责任 5R7DD5c[  
accounting service                             会计服务 "+J[7p}`@  
accounting standards                                会计准则 +46?+kKt  
Accounting Standards for Business Enterprises       企业会计准则 C\p _  
accounting system                             会计系统 ?]u=5gqUU  
accounting treatment                                会计处理 fQOh%i9n5  
accuracy                                    准确性，精确性 Smlf9h &  
additional audit procedures                      追加审计程序 "+:IA|1wD  
addressee                                         收件人，收信人 2s:$4]K D  
Administration of State-owned Assets  (the～)     国有资产管理局 h ?%]uFJC  
administrative laws and regulations                 行政法规 xu
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adverse impact                                 不利影响，负面影响 3F6=/  
adverse opinion                                反对意见 L5yv}:.U  
advisory group                                  咨询组，顾问组 ygquQhf5  
agency fee                                        代理费，代理费用 p8Wik<'^  
aggregate                                          总计，合计为…… (}LLk+  
alternation of document and record                 变造文件和记录 rb@{ir  
alternative audit procedures                      替代审计程序，备选审计程序 fbK`A?5K
 
amend                                              修改，修订 (Cjw^P|Y@  
amortisation                                      摊销 X6Hd%}*mN  
analytical capacity                             分析能力 Z6xM(*vg  
analytical procedures                               分析性程序 j:6VWdgq  
annual financial statements                        年度会计报表，年度财务报表 Da"GYEC  
appendix                                          附录，附表 @-QDp`QtI  
applicable                                         适用的 B)4>:j:{?W  
applicable laws and regulations                 适用的法规 Z,jK(7D(  
application systems                                  应用系统 L H`z '7&/  
apply consistently                              一贯地执行，一贯地实施 Y^@Nvt$<K  
appropriate                                       适当的，合适的； I z[
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征用，挪用 bR}{xHe  
appropriate authorization                          适当的授权 5?n@.hcL  
appropriateness of audit evidence                    审计证据的适当性 V,CVMbn/%N  
approval                                    批准，核准 J_PbRb  
assertion                                    (会计报表上的)认定；确认 MKN],l N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <^(g<B`>  
asset                                                 资产，财产 $pg1Av7l  
asset restructuring                             资产重组 hO@VYO  
assignment of duties                                 职责的划分 EFb"{L  
assistant                                     助理，助理人员 I6E!$}  
associated company                                 联属公司，联营公司 oH|<(8efD  
association                                        联合，结合；协会，社团 z;VabOr^  
assumption                                       假设，假定 =whYo?cE(  
at a given date                                         在某一特定时日 gP?uLnzvi  
attestation                                         鉴证，公证 R2[-Q"|Ra  
attestation service                             鉴证服务 %IbG@}54  
audit adjustment                                审计调整 b:w {7  
audit areas                                        审计领域 7#BUd/  
audit conclusion                                审计结论 y`OL^D4  
audit effectiveness                             审计效果 7pY7iR_  
audit efficiency                                  审计效率 "2'p S <|  
audit engagement letter                      审计业务约定书 o@&dd NO  
audit evidence                                          审计证据 h#>%\Pvt;  
audit fee                                    审计费
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audit files                                          审计档案 a!US:^}lu  
audit findings                                     审计中发现的事项 Z`)}1|~B  
audit implementation stage                        审计实施阶段 h NCoX*icd  
audit mark                                        审计标识 nrpxZA  
audit materiality                                 审计重要性 jw"] U jub  
audit method                                     审计方法 eQRY xx{  
audit objective                                         审计目标，审计目的 FX#fh 2  
audit of financial statements                      会计报表审计，财务报表审计 9 ZD4Gv   
audit opinion                                     审计意见 hvS4"%\  
audit period                                      被审计期间，被审计年度 *l
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audit plan                                          审计计划 "/zI
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audit planning                                    编制审计计划，制定审计计划，审计计划 QIMoe'p  
audit planning stage                                  审计计划阶段 Tl9;KE|  
audit procedure                                审计程序 sX~ `Vn&  
audit programme                               审计程序表，具体审计计划 /M1 /  
audit report                                       审计报告 *"pf3x6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 eBmBD"$   
audit report with a qualified opinion                 有保留意见的审计报告 ][y~(&=T  
audit report with an adverse opinion                否定意见的审计报告 oe
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audit report with dual dates                      双重日期审计报告 $C;)Tlh  
audit reporting stage                                 审计报告阶段 0;kp`hB  
audit responsibility                                   审计责任 n!B*n(;!u  
audit results                                      审计结果 mXH\z  
audit risk                                          审计风险 ;L gxL Qy;  
audit sampling                                          审计抽样 D# "ppa}  
audit sampling techniques                         审计抽样方法，审计抽样技术 }op0`-Xb  
audit strategies                                  审计策略 X. =%  
audit summary                                         审计总结，审计小结 5IPZ;
  
audit team                                         审计小组 {iI"Lt  
audit test                                    审计测试 v{Rj,O u  
audit trail                                          审计轨迹 x dT1jI  
audit work                                        审计工作  jx3J$5  
audit working paper                                 审计工作底稿 $#k8xb  
audited financial statement                        审计会计报表，已审计财务报表 <=D\Ckmb  
Auditing Guidelines (the～)                      审计规范指南 FKOTv2  
auditing standards                             审计准则 Y|NANjEAfm  
audit-oriented working paper                          (审计)业务类工作底稿 h}k/okG  
authorisation                                     授权 hw@ `Q@  
authorisation of transaction                       交易的授权 E8Jy!8/X9T  
availability                                         可获得性 vt`V<3  
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balance                                      余额；差额；平衡 |Mj2lZS  
balance sheet                                    资产负债表 3:XF7T  
bank                                                 银行 f R&;E  
bank account                                    银行账户，银行户头 BJ0P1vh6M  
bank statement                                 银行对账单 %V+hm5Q  
barter transaction                              易货交易，以物换物交易 R<J1bH1n3  
basis of audit                                    审计依据 ]>33sb S6  
basis of preparation                                (会计报表的)编制基础 H+oQ L(i|_  
book of account                               账目，账簿 _%xe:X+ M  
borrowing                                         借款，贷款，借债  ID-Y*  
branch                                              分支，分支机构，分店 ne=?'e4  
brought forward                                (账户余额等的)承上年，承上期，承上页 sU c_)  
budget                                              预算 YTc X4cC  
building                                      建筑物；大楼 mM> L0  
business conditions                                  业务情况，经营情况 yl>V'  
business licence                               (企业等的)营业执照 [IF5Iv\b  
business relation                                业务关系 5cv&`h8uo_  
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