[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 $Q'LDmot  
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审计词汇英汉对照 x{ `{j'  
   $f+I#uJ  
A ^@=4HtA  
4DL2 A;T  
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ability to continue as a going concern               持续经营能力 S^D@8<6GJ  
acceptability                                     可接受性，可接受程度 $g VbeQ  
acceptable level of detection risk                     检查风险的可接受水平 F3o"ETle  
acceptance of engagement                       接受委托 6 ~{'\Z  
accepting the engagement for the first time              首次接受委托 @aFk|.6  
access to asset                                         对资产的接触 yXEI%2~)  
according to                                     根据，依据，依照 >Sw?F&  
account balance                                账户余额 9qGba=}Ey  
account for                                       对……进行会计处理，核算；解释 w3b?i89  
accounting                                        会计，会计学 G9jf]Ye
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accounting advisory serve                        会计咨询服务 @}PX:*c  
accounting firm                                 会计师事务所 >y#qn9rV1  
accounting information                      会计信息，会计资料 ='1hvv/  
accounting period                             会计期间 eYkg4O'  
accounting policies                                   会计政策 tZg)VJQys  
accounting professional bodies                 会计职业组织，会计职业团体 Gi@c`lRd1  
accounting records                                   会计记录 %B1TN#KoT  
accounting responsibility                           会计责任 ?0sTx6 x@  
accounting service                             会计服务 ;[P>  
accounting standards                                会计准则 y.8nzlkE{  
Accounting Standards for Business Enterprises       企业会计准则 tV pXA'"!x  
accounting system                             会计系统 U6H3T0#
 
accounting treatment                                会计处理 bJ6C7-w:wa  
accuracy                                    准确性，精确性 R@Gll60  
additional audit procedures                      追加审计程序 >P}XCAU  
addressee                                         收件人，收信人 pJl/d;Cyrb  
Administration of State-owned Assets  (the～)     国有资产管理局 k}
}' fA  
administrative laws and regulations                 行政法规 Q*'OY~  
adverse impact                                 不利影响，负面影响 |)&d9|
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adverse opinion                                反对意见 'TqF}a7  
advisory group                                  咨询组，顾问组 *""W`x  
agency fee                                        代理费，代理费用 DYIp2-K  
aggregate                                          总计，合计为…… {w"Cr0F,  
alternation of document and record                 变造文件和记录 ld({1jpX,  
alternative audit procedures                      替代审计程序，备选审计程序 %FqQ+0^  
amend                                              修改，修订 %2\Pe 2Z  
amortisation                                      摊销 VhMVoW  
analytical capacity                             分析能力 O<@L~S]  
analytical procedures                               分析性程序 K]yWpW  
annual financial statements                        年度会计报表，年度财务报表 e$Yvy>I'tS  
appendix                                          附录，附表 H{9P=l  
applicable                                         适用的 EX, {1^h  
applicable laws and regulations                 适用的法规 &IRM<A!8  
application systems                                  应用系统 #k>A,   
apply consistently                              一贯地执行，一贯地实施 :mLXB75gH  
appropriate                                       适当的，合适的； k*,+ag*j  
征用，挪用 #CyqiOM\*  
appropriate authorization                          适当的授权 }[@Q**j(  
appropriateness of audit evidence                    审计证据的适当性 S+t2k&pm  
approval                                    批准，核准 3q@JhB  
assertion                                    (会计报表上的)认定；确认 {wz_ngQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s!MD8ia  
asset                                                 资产，财产 f4d-eXGwx`  
asset restructuring                             资产重组 )^6Os2  
assignment of duties                                 职责的划分 IBu\Sh-  
assistant                                     助理，助理人员 i<tJG{A=  
associated company                                 联属公司，联营公司 JwWxM3(%t  
association                                        联合，结合；协会，社团  [Ne'2z  
assumption                                       假设，假定 s0x/2z  
at a given date                                         在某一特定时日 ${wp}<u_  
attestation                                         鉴证，公证 jpW_q+^?  
attestation service                             鉴证服务 o#z$LT 1dY  
audit adjustment                                审计调整 ?0JNaf  
audit areas                                        审计领域 Tj<B;f!u  
audit conclusion                                审计结论 tgl 4pAc  
audit effectiveness                             审计效果 S ^EAE]  
audit efficiency                                  审计效率 {t|#>UCK  
audit engagement letter                      审计业务约定书 QSM3qke  
audit evidence                                          审计证据 OqF8KJnO;  
audit fee                                    审计费 bt.3#aj  
audit files                                          审计档案 sD{Wc%5  
audit findings                                     审计中发现的事项 &u6n5-!v  
audit implementation stage                        审计实施阶段 :mf&,?  
audit mark                                        审计标识 q.@% H}  
audit materiality                                 审计重要性 %Kp^wf#o9  
audit method                                     审计方法 WT1y7+_g(d  
audit objective                                         审计目标，审计目的 7d|1T'  
audit of financial statements                      会计报表审计，财务报表审计 A+4Kj~`!  
audit opinion                                     审计意见 Nvh&=%{g  
audit period                                      被审计期间，被审计年度 \\Q){\S  
audit plan                                          审计计划 }?+tX<j  
audit planning                                    编制审计计划，制定审计计划，审计计划 lHTr7uF
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audit planning stage                                  审计计划阶段 !su773vo  
audit procedure                                审计程序 ^\J-LU|"B  
audit programme                               审计程序表，具体审计计划 vv^y V"0 Y  
audit report                                       审计报告 Hfo<EB2Y9N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ocUBSK|K)  
audit report with a qualified opinion                 有保留意见的审计报告 
Z d@B6R  
audit report with an adverse opinion                否定意见的审计报告 ORWi+H|  
audit report with dual dates                      双重日期审计报告 dI
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audit reporting stage                                 审计报告阶段 \l 8_aj  
audit responsibility                                   审计责任 eT(X Ri0  
audit results                                      审计结果 .ns=jp  
audit risk                                          审计风险 oJ"D5d,  
audit sampling                                          审计抽样 lq,]E/<&  
audit sampling techniques                         审计抽样方法，审计抽样技术 @qx$b~%  
audit strategies                                  审计策略 =]pEvj9o  
audit summary                                         审计总结，审计小结 &o1k_!25  
audit team                                         审计小组 '#,C5*`  
audit test                                    审计测试 $}z/BV1I  
audit trail                                          审计轨迹 h5-yhG  
audit work                                        审计工作 mieyL9*n7  
audit working paper                                 审计工作底稿 m@w469&<(q  
audited financial statement                        审计会计报表，已审计财务报表 qcQq.cS_'N  
Auditing Guidelines (the～)                      审计规范指南 .j**>&7L  
auditing standards                             审计准则 V3d$C&<(  
audit-oriented working paper                          (审计)业务类工作底稿   ?<8c  
authorisation                                     授权 T,vh=UF%]  
authorisation of transaction                       交易的授权 `s Pk:cNz~  
availability                                         可获得性 =20 +(<  
B C=cn.CX  
balance                                      余额；差额；平衡 9e vQQN6D|  
balance sheet                                    资产负债表 owVks-/  
bank                                                 银行 zfg+gd)Z
 
bank account                                    银行账户，银行户头 c813NHW  
bank statement                                 银行对账单 Zkqq<  
barter transaction                              易货交易，以物换物交易 ozl!vf# kv  
basis of audit                                    审计依据 NPM2qL9&J  
basis of preparation                                (会计报表的)编制基础 yaWY>sB  
book of account                               账目，账簿 Y> }\'$\b  
borrowing                                         借款，贷款，借债 unbIfl=  
branch                                              分支，分支机构，分店 Y"yrc0'&T  
brought forward                                (账户余额等的)承上年，承上期，承上页 }:;UnE}  
budget                                              预算 DQ[7p(  
building                                      建筑物；大楼 Wv;,@
xTZ  
business conditions                                  业务情况，经营情况 `Lavjmfr2V  
business licence                               (企业等的)营业执照 ?d{O '&|:  
business relation                                业务关系 dn Sb}J  
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