[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 B!8X?8D  
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审计词汇英汉对照 "!7Hu7  
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ability to continue as a going concern               持续经营能力 .3XiL=^~Qp  
acceptability                                     可接受性，可接受程度 t%5bDdo  
acceptable level of detection risk                     检查风险的可接受水平 }LQV2 hKTG  
acceptance of engagement                       接受委托 Kng=v~)N'  
accepting the engagement for the first time              首次接受委托 Y6hV ;[\F  
access to asset                                         对资产的接触 wq!9wk9  
according to                                     根据，依据，依照 0R`>F">  
account balance                                账户余额 {<gX~./]c  
account for                                       对……进行会计处理，核算；解释 r!eW]M  
accounting                                        会计，会计学 RW1+y/#%P  
accounting advisory serve                        会计咨询服务 u^c/1
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accounting firm                                 会计师事务所 3O1Lv2)_  
accounting information                      会计信息，会计资料 , aBy1K  
accounting period                             会计期间 <SOG?Lh~  
accounting policies                                   会计政策 M8\/[R\  
accounting professional bodies                 会计职业组织，会计职业团体 nN@ Ch  
accounting records                                   会计记录 C.LAr~P  
accounting responsibility                           会计责任 @qjN>PH~  
accounting service                             会计服务 9 BU#THDm  
accounting standards                                会计准则 @JLN3  
Accounting Standards for Business Enterprises       企业会计准则 lcy+2)+  
accounting system                             会计系统 Vm8dX?  
accounting treatment                                会计处理 c=bK_Z_  
accuracy                                    准确性，精确性 2J$vX(  
additional audit procedures                      追加审计程序 \-{$IC-L  
addressee                                         收件人，收信人 w^ofH-R/  
Administration of State-owned Assets  (the～)     国有资产管理局 V>Xg\9B_  
administrative laws and regulations                 行政法规 =3SJl1w1  
adverse impact                                 不利影响，负面影响 D)l\zs%ie  
adverse opinion                                反对意见 D
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advisory group                                  咨询组，顾问组 3XQe? 2:<  
agency fee                                        代理费，代理费用 K"5q387!  
aggregate                                          总计，合计为…… k$8Zg*)  
alternation of document and record                 变造文件和记录 iS<1C
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alternative audit procedures                      替代审计程序，备选审计程序 I*(kv7(c0  
amend                                              修改，修订 F^%\AA]8  
amortisation                                      摊销 s6(md<r  
analytical capacity                             分析能力 )p>p3b g  
analytical procedures                               分析性程序 m^m=/'<+  
annual financial statements                        年度会计报表，年度财务报表 4${3e Sg_  
appendix                                          附录，附表 iQG]v[$  
applicable                                         适用的 +%KkzdS'  
applicable laws and regulations                 适用的法规 O{7#Xj :_  
application systems                                  应用系统 ~UQ<8`@a  
apply consistently                              一贯地执行，一贯地实施 z j#<X  
appropriate                                       适当的，合适的； O7LJ-M  
征用，挪用 C"0 VOb  
appropriate authorization                          适当的授权 FV aC8Kw  
appropriateness of audit evidence                    审计证据的适当性 $v
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approval                                    批准，核准 Ex*{iJ;\  
assertion                                    (会计报表上的)认定；确认 ;V ?(j3b[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "cly99
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asset                                                 资产，财产 On!+7 is'  
asset restructuring                             资产重组 $?gKIv>g  
assignment of duties                                 职责的划分 $^czqA-&  
assistant                                     助理，助理人员 Oj_F1. r  
associated company                                 联属公司，联营公司 @W @,8e]c  
association                                        联合，结合；协会，社团 v3t<rv  
assumption                                       假设，假定 /uDcJ1u66  
at a given date                                         在某一特定时日 I!u=.[5zdC  
attestation                                         鉴证，公证 fZsw+PSy  
attestation service                             鉴证服务 ;~[}B v  
audit adjustment                                审计调整 #DJZ42  
audit areas                                        审计领域 vUO[V$rx  
audit conclusion                                审计结论 45<
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audit effectiveness                             审计效果 c'Ibgfx%
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audit efficiency                                  审计效率 -wl&~}%M  
audit engagement letter                      审计业务约定书 7F~gA74h  
audit evidence                                          审计证据 j;D$qd'J  
audit fee                                    审计费 AS~!YR  
audit files                                          审计档案 EL z5P}L6  
audit findings                                     审计中发现的事项
gp $Rf9\  
audit implementation stage                        审计实施阶段 :7obxW1X  
audit mark                                        审计标识 xE!0p EHd  
audit materiality                                 审计重要性 gae=+@z  
audit method                                     审计方法 J]S30&?  
audit objective                                         审计目标，审计目的 ~7g$TAe{  
audit of financial statements                      会计报表审计，财务报表审计 'o0o.&/=  
audit opinion                                     审计意见 &OXx\}>MW  
audit period                                      被审计期间，被审计年度 c{? SFwgd  
audit plan                                          审计计划 nec}g
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audit planning                                    编制审计计划，制定审计计划，审计计划 h?B1Emlq  
audit planning stage                                  审计计划阶段 \.sC{@5K  
audit procedure                                审计程序 Lpkx$QZ  
audit programme                               审计程序表，具体审计计划 `r3 klL,W'  
audit report                                       审计报告 >mJ`904L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |F<iu2\  
audit report with a qualified opinion                 有保留意见的审计报告 2DJg__("  
audit report with an adverse opinion                否定意见的审计报告 k W 8>VnW  
audit report with dual dates                      双重日期审计报告 o~"Y_dLsW  
audit reporting stage                                 审计报告阶段 CAom4Sp'  
audit responsibility                                   审计责任 @o'L!5Y  
audit results                                      审计结果 Ya!e83-r  
audit risk                                          审计风险 ' ;nG4+K  
audit sampling                                          审计抽样 uW#s;1H.)  
audit sampling techniques                         审计抽样方法，审计抽样技术 =ePX^J*M'  
audit strategies                                  审计策略 l;R8"L:,p\  
audit summary                                         审计总结，审计小结 ,`YBTU  
audit team                                         审计小组 '!?t+L%gO  
audit test                                    审计测试 5=<KA  
audit trail                                          审计轨迹 HyKA+7}  
audit work                                        审计工作 X%(NI(+x,  
audit working paper                                 审计工作底稿 afD {w*[8  
audited financial statement                        审计会计报表，已审计财务报表 }m5()@Q}a  
Auditing Guidelines (the～)                      审计规范指南 $9r4MMs{$  
auditing standards                             审计准则 m8R=wb :  
audit-oriented working paper                          (审计)业务类工作底稿 g"Ueo'd*  
authorisation                                     授权 &N6[*7  
authorisation of transaction                       交易的授权 Dr=$}Y  
availability                                         可获得性 Hy,""Py  
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balance                                      余额；差额；平衡 x^pt^KR;  
balance sheet                                    资产负债表 |_7k*:#q:  
bank                                                 银行 >#l:
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bank account                                    银行账户，银行户头 [UC_  
bank statement                                 银行对账单 WQiRbbX  
barter transaction                              易货交易，以物换物交易 CQa8I2VF (  
basis of audit                                    审计依据 IEP|j;~*  
basis of preparation                                (会计报表的)编制基础 Y`4 LMK[]  
book of account                               账目，账簿 dtfOFag4_  
borrowing                                         借款，贷款，借债 Vky]In =  
branch                                              分支，分支机构，分店 [uHC AP  
brought forward                                (账户余额等的)承上年，承上期，承上页 4E2/?3D  
budget                                              预算 6vps`k$,~  
building                                      建筑物；大楼 2e-bt
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business conditions                                  业务情况，经营情况 U/cj_}uX  
business licence                               (企业等的)营业执照 3RvD X p  
business relation                                业务关系 /QVwZrch  
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