[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 V_~lM
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审计词汇英汉对照 ]F+|C  
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ability to continue as a going concern               持续经营能力 Nt$4;  
acceptability                                     可接受性，可接受程度 p48enH8CO  
acceptable level of detection risk                     检查风险的可接受水平 Y_[7q<L  
acceptance of engagement                       接受委托 Im~
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accepting the engagement for the first time              首次接受委托 VrRF2(Kn?  
access to asset                                         对资产的接触 \|S%zX  
according to                                     根据，依据，依照 w|&lRo@1  
account balance                                账户余额 O;RBK&P  
account for                                       对……进行会计处理，核算；解释 zk{d*gN  
accounting                                        会计，会计学 ZJ%NZAxy  
accounting advisory serve                        会计咨询服务 QtnNc! ,n  
accounting firm                                 会计师事务所 ra'/~^9  
accounting information                      会计信息，会计资料 F62 uDyY  
accounting period                             会计期间 m:)&:Y0 (a  
accounting policies                                   会计政策 >gp53\  
accounting professional bodies                 会计职业组织，会计职业团体 $3"hOEN@5`  
accounting records                                   会计记录 :8@)W<
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accounting responsibility                           会计责任 y\_+,G0  
accounting service                             会计服务 NC~?4F[  
accounting standards                                会计准则 TQck$&  
Accounting Standards for Business Enterprises       企业会计准则 {*+J`H_G2a  
accounting system                             会计系统 `D%i`"~Lf&  
accounting treatment                                会计处理 129\H< m  
accuracy                                    准确性，精确性 *>W<n1r@]  
additional audit procedures                      追加审计程序 }T$BU>z33N  
addressee                                         收件人，收信人 GU>j8.  
Administration of State-owned Assets  (the～)     国有资产管理局 01o<eZ,  
administrative laws and regulations                 行政法规 %/I:r7UR{  
adverse impact                                 不利影响，负面影响 i FZGfar?  
adverse opinion                                反对意见 =,zB|sjn  
advisory group                                  咨询组，顾问组 }o:LwxNO  
agency fee                                        代理费，代理费用 cVx SO`jZw  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 wY ItG"+6  
alternative audit procedures                      替代审计程序，备选审计程序 +&7V@  
amend                                              修改，修订 }Ecv6&G  
amortisation                                      摊销 %WU=Vy4  
analytical capacity                             分析能力 RI8*'~ix]  
analytical procedures                               分析性程序 o;6~pw%  
annual financial statements                        年度会计报表，年度财务报表 QP\:wi  
appendix                                          附录，附表 `0ym3}(O  
applicable                                         适用的 4eB'mPor  
applicable laws and regulations                 适用的法规 4)e1K/PJ)  
application systems                                  应用系统 2+y wy^
 
apply consistently                              一贯地执行，一贯地实施 }i^
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appropriate                                       适当的，合适的； c!\T0XtT  
征用，挪用 {v'eP[  
appropriate authorization                          适当的授权 z&H.fsL  
appropriateness of audit evidence                    审计证据的适当性 !IR cv a  
approval                                    批准，核准 #+D][LH4  
assertion                                    (会计报表上的)认定；确认 Kkq-x'gt^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3\RD%[}  
asset                                                 资产，财产 I<RARB-j  
asset restructuring                             资产重组 ?<4pYEP  
assignment of duties                                 职责的划分 ;N.dzH2yA  
assistant                                     助理，助理人员 0B8Wf/j?M  
associated company                                 联属公司，联营公司 X[h{g`  
association                                        联合，结合；协会，社团 f4pIF"U9>  
assumption                                       假设，假定 3q`f|r  
at a given date                                         在某一特定时日 IN3-ZNx  
attestation                                         鉴证，公证 5)Z=FUupA~  
attestation service                             鉴证服务 EoutB Vm  
audit adjustment                                审计调整 EXeV@kg  
audit areas                                        审计领域 axmq/8X  
audit conclusion                                审计结论 [?N,3  
audit effectiveness                             审计效果 j)8$hK/e0.  
audit efficiency                                  审计效率 wg[ +NWJ  
audit engagement letter                      审计业务约定书 9j^rFG!n  
audit evidence                                          审计证据 <EqS ,cO^  
audit fee                                    审计费 ~roNe|P  
audit files                                          审计档案 '%/=\Q`  
audit findings                                     审计中发现的事项 }.D18bE(  
audit implementation stage                        审计实施阶段 G0h&0e{w  
audit mark                                        审计标识  g4q{ ]  
audit materiality                                 审计重要性 +a,#
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audit method                                     审计方法 {.oz^~zs]g  
audit objective                                         审计目标，审计目的 Kn$t_7AF^  
audit of financial statements                      会计报表审计，财务报表审计 *>?N>f"  
audit opinion                                     审计意见 - s'W^(  
audit period                                      被审计期间，被审计年度 Q1*_l  
audit plan                                          审计计划 GKEOjaE  
audit planning                                    编制审计计划，制定审计计划，审计计划 
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audit planning stage                                  审计计划阶段 ]6^S:K_"  
audit procedure                                审计程序 *6<4ECa7C  
audit programme                               审计程序表，具体审计计划 whe%o  
audit report                                       审计报告 VFawASwQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %n6<
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audit report with a qualified opinion                 有保留意见的审计报告 ye(av&Hn  
audit report with an adverse opinion                否定意见的审计报告 h3E}Sa(MQ:  
audit report with dual dates                      双重日期审计报告 #l
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audit reporting stage                                 审计报告阶段 }s?w-u+(c6  
audit responsibility                                   审计责任 AXxyB"7A}  
audit results                                      审计结果 \ H>Psv{  
audit risk                                          审计风险 Ha]vG@?+  
audit sampling                                          审计抽样 r
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audit sampling techniques                         审计抽样方法，审计抽样技术 z|],s]F>G  
audit strategies                                  审计策略 6qmV/DL  
audit summary                                         审计总结，审计小结 ^PE|BCs  
audit team                                         审计小组 /T {R\  
audit test                                    审计测试 1Hhr6T^)  
audit trail                                          审计轨迹 Iao?9,NL9O  
audit work                                        审计工作 $s ,g&7*-  
audit working paper                                 审计工作底稿 -#;ZZ\fdj  
audited financial statement                        审计会计报表，已审计财务报表 9MJ:]F5+  
Auditing Guidelines (the～)                      审计规范指南 wPYeKOh'  
auditing standards                             审计准则 HLthVc w  
audit-oriented working paper                          (审计)业务类工作底稿 90F.9rh  
authorisation                                     授权 <2 kv/  
authorisation of transaction                       交易的授权 }jce5E  
availability                                         可获得性 -/B*\X
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balance                                      余额；差额；平衡 xh<{
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balance sheet                                    资产负债表 1x / R  
bank                                                 银行 B k\KG  
bank account                                    银行账户，银行户头 *'-C/  
bank statement                                 银行对账单 v`'Iew }  
barter transaction                              易货交易，以物换物交易 ">8oF .A^  
basis of audit                                    审计依据 xrY >Or  
basis of preparation                                (会计报表的)编制基础 Ed;!A(64r  
book of account                               账目，账簿 5>e<|@2 X  
borrowing                                         借款，贷款，借债 6 3PV R"  
branch                                              分支，分支机构，分店 J^DyhCs  
brought forward                                (账户余额等的)承上年，承上期，承上页 D8B\F5..c#  
budget                                              预算 UWqX}T[^  
building                                      建筑物；大楼 2RqV\Ji
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business conditions                                  业务情况，经营情况 Z3Ww@&bU  
business licence                               (企业等的)营业执照 tNqSCjQ~_c  
business relation                                业务关系 c9nv=?/}f  
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