[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 ''%;EW>  
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审计词汇英汉对照 /bu'6/!`  
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ability to continue as a going concern               持续经营能力 K`,nW6\  
acceptability                                     可接受性，可接受程度 Rd .U;>  
acceptable level of detection risk                     检查风险的可接受水平 D l4d'&!  
acceptance of engagement                       接受委托 3^j~~"2,w  
accepting the engagement for the first time              首次接受委托 e!.7no  
access to asset                                         对资产的接触 Z={D0`  
according to                                     根据，依据，依照 A8#.1uEgNb  
account balance                                账户余额 3j]UEA^  
account for                                       对……进行会计处理，核算；解释 .jLMl*6%:  
accounting                                        会计，会计学 :h^O{"au^  
accounting advisory serve                        会计咨询服务 9*7Hoi4Ji  
accounting firm                                 会计师事务所 #
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accounting information                      会计信息，会计资料 iLjuE)6-$  
accounting period                             会计期间 |E"Xavi>  
accounting policies                                   会计政策 Xs{:[vRW  
accounting professional bodies                 会计职业组织，会计职业团体 `4$4bXrP'  
accounting records                                   会计记录 2Px$0&VN  
accounting responsibility                           会计责任 v; je
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accounting service                             会计服务 L`<T'3G  
accounting standards                                会计准则 Fl8w7LcF7  
Accounting Standards for Business Enterprises       企业会计准则 mOwWg  
accounting system                             会计系统 " whO}  
accounting treatment                                会计处理 ./7&_9|<  
accuracy                                    准确性，精确性 j|3g(_v4W  
additional audit procedures                      追加审计程序 ;,Of\Efc|  
addressee                                         收件人，收信人 ~ >&I^4  
Administration of State-owned Assets  (the～)     国有资产管理局 4.,KEt'H  
administrative laws and regulations                 行政法规 bEVO<x+  
adverse impact                                 不利影响，负面影响 6ctHL<^  
adverse opinion                                反对意见 I rtF4ia.  
advisory group                                  咨询组，顾问组 <`oCz Q1  
agency fee                                        代理费，代理费用 U:s}/to  
aggregate                                          总计，合计为…… L?Kz P.(t+  
alternation of document and record                 变造文件和记录 |@T5$Xg]5  
alternative audit procedures                      替代审计程序，备选审计程序 fcgDU *A%  
amend                                              修改，修订 m1~qaD<DZ$  
amortisation                                      摊销 oG4w8+N  
analytical capacity                             分析能力 NB|RZ
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analytical procedures                               分析性程序 f_Wkg)g  
annual financial statements                        年度会计报表，年度财务报表 c9Y2eetO  
appendix                                          附录，附表 ^yEj ]]6  
applicable                                         适用的 *F26}q  
applicable laws and regulations                 适用的法规 ;'2`M  
application systems                                  应用系统 |_hioMVz  
apply consistently                              一贯地执行，一贯地实施 7yq7a[Ra  
appropriate                                       适当的，合适的； >N+bU{s  
征用，挪用 ]Ssw32yn  
appropriate authorization                          适当的授权 8`L#1ybMO  
appropriateness of audit evidence                    审计证据的适当性 ~8KF<2c   
approval                                    批准，核准 3{2^G@j  
assertion                                    (会计报表上的)认定；确认 [H6X2yjj|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2uJNc!&  
asset                                                 资产，财产 y
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asset restructuring                             资产重组 RTgQ#<W8  
assignment of duties                                 职责的划分 +d6Aw}*
 
assistant                                     助理，助理人员 >|Ur
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associated company                                 联属公司，联营公司 pmow[e  
association                                        联合，结合；协会，社团 ~$?y1Yv  
assumption                                       假设，假定 []2$rJZD9  
at a given date                                         在某一特定时日 73^T*  
attestation                                         鉴证，公证 0Y38T)k  
attestation service                             鉴证服务 :{TmR3.  
audit adjustment                                审计调整 c&| ' 3i+  
audit areas                                        审计领域 xN{"%>Mx  
audit conclusion                                审计结论 avHD'zU}N  
audit effectiveness                             审计效果 # f|NM7  
audit efficiency                                  审计效率 TQO
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audit engagement letter                      审计业务约定书 `wn<3#  
audit evidence                                          审计证据 yL.PGF1(  
audit fee                                    审计费 0gwm gc/#  
audit files                                          审计档案 }rj  C_q  
audit findings                                     审计中发现的事项 z^a6%N  
audit implementation stage                        审计实施阶段 P/C+L[X=  
audit mark                                        审计标识 Oet#wp/I  
audit materiality                                 审计重要性 yKe*<\  
audit method                                     审计方法 jE?\Yv3  
audit objective                                         审计目标，审计目的 @aqd'O  
audit of financial statements                      会计报表审计，财务报表审计 ?'ez.a}  
audit opinion                                     审计意见 =x='<{jtgW  
audit period                                      被审计期间，被审计年度 
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audit plan                                          审计计划 7 BnenHD  
audit planning                                    编制审计计划，制定审计计划，审计计划 YvxMA#  
audit planning stage                                  审计计划阶段 9A*?E  
audit procedure                                审计程序 3x(MvW30Lg  
audit programme                               审计程序表，具体审计计划 Tjeo*n^  
audit report                                       审计报告 ]JqkC4|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #iRyjD  
audit report with a qualified opinion                 有保留意见的审计报告 8f{}ce'E*  
audit report with an adverse opinion                否定意见的审计报告 :EQme0OW  
audit report with dual dates                      双重日期审计报告 O%fp;Y{`  
audit reporting stage                                 审计报告阶段 v0hfY   
audit responsibility                                   审计责任 ['}^;Y?*o  
audit results                                      审计结果 xT=kxyu  
audit risk                                          审计风险 )v!lPpe8  
audit sampling                                          审计抽样 Tk v  
audit sampling techniques                         审计抽样方法，审计抽样技术 iw~V_y4  
audit strategies                                  审计策略 ].<sAmL^  
audit summary                                         审计总结，审计小结 QGbD =c7  
audit team                                         审计小组 K9I,Q$&xX  
audit test                                    审计测试 avxn}*:X.  
audit trail                                          审计轨迹  i_E#cU  
audit work                                        审计工作 5|~r{w)9  
audit working paper                                 审计工作底稿 Hh/ -^G  
audited financial statement                        审计会计报表，已审计财务报表 e?? {&[  
Auditing Guidelines (the～)                      审计规范指南  rs 1*H  
auditing standards                             审计准则 Y)4Ny
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audit-oriented working paper                          (审计)业务类工作底稿 Dt~}9HrU  
authorisation                                     授权 8SCW.;0  
authorisation of transaction                       交易的授权 _iboTcUF  
availability                                         可获得性 <zDw&s2  
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balance                                      余额；差额；平衡 =@Nv:1:r  
balance sheet                                    资产负债表 ]tdo&  
bank                                                 银行 wD?=u\% &  
bank account                                    银行账户，银行户头 {Ohk uON  
bank statement                                 银行对账单 :oj) eS[Y  
barter transaction                              易货交易，以物换物交易 @;T#+!  
basis of audit                                    审计依据 R vz.
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basis of preparation                                (会计报表的)编制基础 'd.@4 9  
book of account                               账目，账簿 ,^+R%7mv  
borrowing                                         借款，贷款，借债 z$BnEd.y=:  
branch                                              分支，分支机构，分店 3@cJ=  
brought forward                                (账户余额等的)承上年，承上期，承上页 R&=GB\`:a  
budget                                              预算 4Jk}/_  
building                                      建筑物；大楼 :{xN33@6\X  
business conditions                                  业务情况，经营情况 76i rb!-  
business licence                               (企业等的)营业执照 2gD{Fgf@N  
business relation                                业务关系 u$%#5_k  
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