[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 UNK}!>HD  
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审计词汇英汉对照 P*=M?:Jb,  
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ability to continue as a going concern               持续经营能力 6*W7I-A  
acceptability                                     可接受性，可接受程度 1}=@';cK*  
acceptable level of detection risk                     检查风险的可接受水平 &YiUhK  
acceptance of engagement                       接受委托 }, eV?eGj  
accepting the engagement for the first time              首次接受委托 _tba:a(  
access to asset                                         对资产的接触 Hl"^E*9x  
according to                                     根据，依据，依照  9E`Laf  
account balance                                账户余额 (FVHtZi7  
account for                                       对……进行会计处理，核算；解释 9(-f)$u  
accounting                                        会计，会计学 B183h  
accounting advisory serve                        会计咨询服务 7+'&(^c  
accounting firm                                 会计师事务所 $ kAal26z  
accounting information                      会计信息，会计资料 :{8,O-  
accounting period                             会计期间 bd'io O  
accounting policies                                   会计政策 5rX_85]  
accounting professional bodies                 会计职业组织，会计职业团体 |3]#SqX  
accounting records                                   会计记录 c_~tCKAZ  
accounting responsibility                           会计责任  4:Ton  
accounting service                             会计服务 K;L6<a A#  
accounting standards                                会计准则 bukdyo;l  
Accounting Standards for Business Enterprises       企业会计准则 p;xMudM  
accounting system                             会计系统 7T69tQZ<  
accounting treatment                                会计处理 (&o|}"kRq  
accuracy                                    准确性，精确性 QgF2f/;!  
additional audit procedures                      追加审计程序 BV"l;&F[  
addressee                                         收件人，收信人 6<t<hP_3O  
Administration of State-owned Assets  (the～)     国有资产管理局 u.yjk/jF  
administrative laws and regulations                 行政法规 kac -@  
adverse impact                                 不利影响，负面影响 3[*x'"Q;H  
adverse opinion                                反对意见 .ri?p:a}w  
advisory group                                  咨询组，顾问组 OCN:{  
agency fee                                        代理费，代理费用 +T8h jOkC  
aggregate                                          总计，合计为…… )x&4 Q=  
alternation of document and record                 变造文件和记录 P*!~Z*"  
alternative audit procedures                      替代审计程序，备选审计程序 ^ }kqAmr  
amend                                              修改，修订 ]39])ul  
amortisation                                      摊销 [wkSY>Gu  
analytical capacity                             分析能力 nvInq2T
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analytical procedures                               分析性程序 ]K-B#D{P  
annual financial statements                        年度会计报表，年度财务报表 #&sw%CD  
appendix                                          附录，附表 P[K42mm  
applicable                                         适用的 N2uTWT>  
applicable laws and regulations                 适用的法规 49!(Sa_]j  
application systems                                  应用系统 ,>3b|-C-  
apply consistently                              一贯地执行，一贯地实施 qZ<|A%WQ  
appropriate                                       适当的，合适的；  [1Q:  
征用，挪用 WQ1K8B4  
appropriate authorization                          适当的授权 pY$DOr-r`  
appropriateness of audit evidence                    审计证据的适当性 &=[N{N?(  
approval                                    批准，核准 H tx)MEZ  
assertion                                    (会计报表上的)认定；确认 cv 7.=*Kb;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /P[@o  
asset                                                 资产，财产 'GF<_3I2l  
asset restructuring                             资产重组 W<\*5oB%H  
assignment of duties                                 职责的划分 /4>|6l=  
assistant                                     助理，助理人员 \R.Fmeko  
associated company                                 联属公司，联营公司 Ae8P'FWB>  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 uB;PaZG?{  
at a given date                                         在某一特定时日 fO{'$?K  
attestation                                         鉴证，公证 LTZ~Id-)P  
attestation service                             鉴证服务 9jJ:T$}  
audit adjustment                                审计调整 i*61i0  
audit areas                                        审计领域 v$~ZT_"(
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audit conclusion                                审计结论 7Um3myXU  
audit effectiveness                             审计效果 ;\54(x}|K  
audit efficiency                                  审计效率 jmr1e).];  
audit engagement letter                      审计业务约定书 #XeEpdE  
audit evidence                                          审计证据 -~TgA*_5]  
audit fee                                    审计费 OV`#/QL  
audit files                                          审计档案 |IZ
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audit findings                                     审计中发现的事项 rrrn8b6  
audit implementation stage                        审计实施阶段 ? oQ_qleuo  
audit mark                                        审计标识 JPM W|JT  
audit materiality                                 审计重要性 js[H $  
audit method                                     审计方法 +i(;@
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audit objective                                         审计目标，审计目的 umI6# Vd`=  
audit of financial statements                      会计报表审计，财务报表审计 xG8z4Yu   
audit opinion                                     审计意见 yIf>8ed]#  
audit period                                      被审计期间，被审计年度 vq8&IL  
audit plan                                          审计计划 t}fU 2Yb  
audit planning                                    编制审计计划，制定审计计划，审计计划 qwvch^?>FQ  
audit planning stage                                  审计计划阶段  t@+z r3  
audit procedure                                审计程序 ]}9D*V  
audit programme                               审计程序表，具体审计计划 ^~DClZ  
audit report                                       审计报告 *3h!&.zm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 ZJ'FZ8Sx  
audit report with an adverse opinion                否定意见的审计报告 icXeB_&cS  
audit report with dual dates                      双重日期审计报告 V~4yS4  
audit reporting stage                                 审计报告阶段 BE,H`G #h  
audit responsibility                                   审计责任 %R-KkK<S  
audit results                                      审计结果 K) nn;j=  
audit risk                                          审计风险 &-(p~[|  
audit sampling                                          审计抽样 X0BBJ(e  
audit sampling techniques                         审计抽样方法，审计抽样技术 *:,y`!F=y  
audit strategies                                  审计策略 ^T_2s  
audit summary                                         审计总结，审计小结 U,tWLX$@  
audit team                                         审计小组 2|}KBny  
audit test                                    审计测试 1J[|Ow  
audit trail                                          审计轨迹 9RnXp&w  
audit work                                        审计工作 t4FaU7  
audit working paper                                 审计工作底稿 \Z/#s;c,4  
audited financial statement                        审计会计报表，已审计财务报表 YnwP\Arfq  
Auditing Guidelines (the～)                      审计规范指南 l
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auditing standards                             审计准则 4qg] oiT  
audit-oriented working paper                          (审计)业务类工作底稿 zf?U q  
authorisation                                     授权 &BkdC,o  
authorisation of transaction                       交易的授权 `dm}|
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availability                                         可获得性 EM0]"s@Lf  
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balance                                      余额；差额；平衡 ~,O}wT6q  
balance sheet                                    资产负债表 #]e](j>]  
bank                                                 银行 J/ZC<dkYQ  
bank account                                    银行账户，银行户头 nI<Ab_EB  
bank statement                                 银行对账单 mqKr+  
barter transaction                              易货交易，以物换物交易 FW,@.CX  
basis of audit                                    审计依据 eh r,+GX  
basis of preparation                                (会计报表的)编制基础 p'YNj3&u  
book of account                               账目，账簿 p WLFJH}N  
borrowing                                         借款，贷款，借债 8L,i}hIo.  
branch                                              分支，分支机构，分店 Qhsk09K_=4  
brought forward                                (账户余额等的)承上年，承上期，承上页 BZs?tbf  
budget                                              预算 3`>nQ4zC  
building                                      建筑物；大楼 WG(%Pkowv
 
business conditions                                  业务情况，经营情况 TptXH?  
business licence                               (企业等的)营业执照 FX:'38-fk  
business relation                                业务关系 Q\{$&0McF  
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