[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 eA Fp<2g  
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审计词汇英汉对照 a"g\f{v0AR  
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ability to continue as a going concern               持续经营能力 Rx&.,gzj[  
acceptability                                     可接受性，可接受程度 })(robBkA  
acceptable level of detection risk                     检查风险的可接受水平 IIBS:&;+-  
acceptance of engagement                       接受委托 FBouXu#  
accepting the engagement for the first time              首次接受委托 lm&^`Bn)  
access to asset                                         对资产的接触 yn(bW\  
according to                                     根据，依据，依照 N,VI55J:y>  
account balance                                账户余额 
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account for                                       对……进行会计处理，核算；解释 PGYx]r  
accounting                                        会计，会计学 6iEg]FI  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 ^4\0,>  
accounting information                      会计信息，会计资料 oGg<s3;UND  
accounting period                             会计期间 MMD=4;X  
accounting policies                                   会计政策 j*f\Z!EeZ  
accounting professional bodies                 会计职业组织，会计职业团体 i 2uSPV!Tf  
accounting records                                   会计记录 *a{WJbau]  
accounting responsibility                           会计责任 (./Iq#@S  
accounting service                             会计服务 }K,3SO(:  
accounting standards                                会计准则  fWs*u[S  
Accounting Standards for Business Enterprises       企业会计准则 -*J!Ws(9  
accounting system                             会计系统 Hm|N{  
accounting treatment                                会计处理 swJQwY  
accuracy                                    准确性，精确性 o:4#AkS  
additional audit procedures                      追加审计程序 l4iklg3  
addressee                                         收件人，收信人 ty%,T.@e  
Administration of State-owned Assets  (the～)     国有资产管理局 \ZE =WvnhZ  
administrative laws and regulations                 行政法规 Q~' \oWz  
adverse impact                                 不利影响，负面影响 A>FWvlLw'm  
adverse opinion                                反对意见 oY; C[X  
advisory group                                  咨询组，顾问组 r/P}j4)b7  
agency fee                                        代理费，代理费用 I};*O6D`  
aggregate                                          总计，合计为…… +/M%%:>mY  
alternation of document and record                 变造文件和记录 @" umY-1f  
alternative audit procedures                      替代审计程序，备选审计程序 Q+QD,  
amend                                              修改，修订 4)'U!jSb  
amortisation                                      摊销 oQo5y_o~  
analytical capacity                             分析能力 Vu E$-)&)  
analytical procedures                               分析性程序 |*-<G3@  
annual financial statements                        年度会计报表，年度财务报表 H ="I=}  
appendix                                          附录，附表 "o_'q@.}  
applicable                                         适用的 qss)5a/x.  
applicable laws and regulations                 适用的法规 |~18MW  
application systems                                  应用系统 !gfd!R  
apply consistently                              一贯地执行，一贯地实施 3Z#WAhfS:  
appropriate                                       适当的，合适的； '^$+G0jv  
征用，挪用 :If whI)  
appropriate authorization                          适当的授权 SQx&4R.  
appropriateness of audit evidence                    审计证据的适当性 M,
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approval                                    批准，核准 o?a3hD  
assertion                                    (会计报表上的)认定；确认 MQ0rln?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 gA@Zx%0j  
asset                                                 资产，财产 Un T\6u  
asset restructuring                             资产重组 I:UDEoQo  
assignment of duties                                 职责的划分 (vchZn#  
assistant                                     助理，助理人员 ?~yJ7~3TS<  
associated company                                 联属公司，联营公司 3hUP>F8  
association                                        联合，结合；协会，社团 DGS,iRLnA  
assumption                                       假设，假定 @';.$  
at a given date                                         在某一特定时日 4 fjwC,,  
attestation                                         鉴证，公证 WBm)Q#1:  
attestation service                             鉴证服务 y=EVpd  
audit adjustment                                审计调整 jh`[Y7RJO  
audit areas                                        审计领域 zEukEA^9`  
audit conclusion                                审计结论 W}MN-0  
audit effectiveness                             审计效果 v=cQ`nou  
audit efficiency                                  审计效率 :g^ mg-8  
audit engagement letter                      审计业务约定书 ('Uj|m}9  
audit evidence                                          审计证据 ._`rh  
audit fee                                    审计费 A=p'`]Yld  
audit files                                          审计档案 v_WQ<G?  
audit findings                                     审计中发现的事项 V{A`?Jl6{  
audit implementation stage                        审计实施阶段 fBv: TC%  
audit mark                                        审计标识 o; U!{G(X  
audit materiality                                 审计重要性 P+OS  
audit method                                     审计方法 L/] (pXEp  
audit objective                                         审计目标，审计目的 5/7(>ivn  
audit of financial statements                      会计报表审计，财务报表审计 !@N?0@$/  
audit opinion                                     审计意见 zR]!g|;f  
audit period                                      被审计期间，被审计年度 c-n/E. E  
audit plan                                          审计计划 j0a=v}j3  
audit planning                                    编制审计计划，制定审计计划，审计计划 0_MtmmL.  
audit planning stage                                  审计计划阶段 5$cjCjY  
audit procedure                                审计程序 8"ZS|^#  
audit programme                               审计程序表，具体审计计划 z0SF2L H  
audit report                                       审计报告 JPng !tvR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nb<oo:^  
audit report with a qualified opinion                 有保留意见的审计报告 K5BL4N  
audit report with an adverse opinion                否定意见的审计报告 6o(IL-0]c  
audit report with dual dates                      双重日期审计报告 e6J^J&`|4  
audit reporting stage                                 审计报告阶段 U"+W)rUd  
audit responsibility                                   审计责任 g=@d!]Z~[  
audit results                                      审计结果 4nh=Dq[  
audit risk                                          审计风险 ugE!EEy[^  
audit sampling                                          审计抽样 A~<!@`NjB  
audit sampling techniques                         审计抽样方法，审计抽样技术 m_@XoS yxI  
audit strategies                                  审计策略 +{V`{'  
audit summary                                         审计总结，审计小结 ~QxW^DGa7]  
audit team                                         审计小组 Ef28  
audit test                                    审计测试 Yv@n$W`:  
audit trail                                          审计轨迹 &r4|WM/ec  
audit work                                        审计工作 #u8#< ,w  
audit working paper                                 审计工作底稿 F s%`W4/  
audited financial statement                        审计会计报表，已审计财务报表 )OxcCV?5Z  
Auditing Guidelines (the～)                      审计规范指南 qIsf!1I?  
auditing standards                             审计准则 hd~#I< 8;2  
audit-oriented working paper                          (审计)业务类工作底稿 <r t$~}  
authorisation                                     授权 ,qv\Y]  
authorisation of transaction                       交易的授权 dM= &?g  
availability                                         可获得性 09jE7g @X}  
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balance                                      余额；差额；平衡 2%`= LGQC  
balance sheet                                    资产负债表 P~=yTW  
bank                                                 银行 PS+~JwDUc  
bank account                                    银行账户，银行户头 Z_m<x!  
bank statement                                 银行对账单 !
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barter transaction                              易货交易，以物换物交易 -9,~b9$  
basis of audit                                    审计依据 =f{v:n6  
basis of preparation                                (会计报表的)编制基础 L6{gwoZf3  
book of account                               账目，账簿 XC^*z[#4{  
borrowing                                         借款，贷款，借债 PE4 L7  
branch                                              分支，分支机构，分店  #O\as~-  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~i>DF`w$  
budget                                              预算 prz COw  
building                                      建筑物；大楼 B\)Te9k'  
business conditions                                  业务情况，经营情况 86Q3d%;-yo  
business licence                               (企业等的)营业执照 @=dv[P"jn  
business relation                                业务关系 p8%qU>~+4  
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