[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 d*\C^:Z  
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审计词汇英汉对照 0w[0%:R^  
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ability to continue as a going concern               持续经营能力 n0_Az2  
acceptability                                     可接受性，可接受程度 iQ]c k-  
acceptable level of detection risk                     检查风险的可接受水平 );uZ4PNK/?  
acceptance of engagement                       接受委托 *liPJ29C[  
accepting the engagement for the first time              首次接受委托 4Jk}/_  
access to asset                                         对资产的接触 :{xN33@6\X  
according to                                     根据，依据，依照 76i rb!-  
account balance                                账户余额 2gD{Fgf@N  
account for                                       对……进行会计处理，核算；解释 u$%#5_k  
accounting                                        会计，会计学 -SY:qG3?  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 R.YGmT' 2  
accounting information                      会计信息，会计资料 P7x?!71?L  
accounting period                             会计期间 9;v"bcQ  
accounting policies                                   会计政策 <]e;tF)+  
accounting professional bodies                 会计职业组织，会计职业团体 J,=E5T
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accounting records                                   会计记录 CU>K  
accounting responsibility                           会计责任 @H# kvYWmn  
accounting service                             会计服务 ;gW|qb+#)j  
accounting standards                                会计准则 qVRO"/R  
Accounting Standards for Business Enterprises       企业会计准则 5WNg+  
accounting system                             会计系统 zHs  
accounting treatment                                会计处理   [aS)<^  
accuracy                                    准确性，精确性 =ci5&B?  
additional audit procedures                      追加审计程序 / ?[gB:s  
addressee                                         收件人，收信人 ;=9vmQA  
Administration of State-owned Assets  (the～)     国有资产管理局 tEX~72v  
administrative laws and regulations                 行政法规 1707  
adverse impact                                 不利影响，负面影响 /GSI.tO  
adverse opinion                                反对意见 9]F&Fz/G  
advisory group                                  咨询组，顾问组 yg[;  
agency fee                                        代理费，代理费用 &|{,4V0%A  
aggregate                                          总计，合计为…… ccR
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alternation of document and record                 变造文件和记录 0^lL,rC  
alternative audit procedures                      替代审计程序，备选审计程序 WZ6{(`;#m  
amend                                              修改，修订 OI}HvgV^!  
amortisation                                      摊销 :kx#];2i  
analytical capacity                             分析能力 4e#K.HU_  
analytical procedures                               分析性程序 >)A  
annual financial statements                        年度会计报表，年度财务报表 KW6" +,Th  
appendix                                          附录，附表 =]xk-MY"|R  
applicable                                         适用的 kt3#_d^El  
applicable laws and regulations                 适用的法规 ;
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application systems                                  应用系统 l/UG+7  
apply consistently                              一贯地执行，一贯地实施 LLHOWD C(2  
appropriate                                       适当的，合适的； |M/ \'pOe  
征用，挪用
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appropriate authorization                          适当的授权 =XBXSW8)DJ  
appropriateness of audit evidence                    审计证据的适当性 H$z+gbjJ  
approval                                    批准，核准 3cFLU^  
assertion                                    (会计报表上的)认定；确认 Xsn- +e  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K':pU1  
asset                                                 资产，财产 WblV`"~e  
asset restructuring                             资产重组 8oH54bFp  
assignment of duties                                 职责的划分 3L]^x9Cu)  
assistant                                     助理，助理人员 kGqf@ I+  
associated company                                 联属公司，联营公司 LXF%~^^@d  
association                                        联合，结合；协会，社团 h16Nr x  
assumption                                       假设，假定 H.[&gm}p>  
at a given date                                         在某一特定时日 r=||sZs  
attestation                                         鉴证，公证 *Z2Q]?:{ i  
attestation service                             鉴证服务 vhEs+j  
audit adjustment                                审计调整 5a_!&  
audit areas                                        审计领域 n rB27  
audit conclusion                                审计结论 bNU^tL3QZ  
audit effectiveness                             审计效果 yaYt/?|  
audit efficiency                                  审计效率 W!B4<'Fjc  
audit engagement letter                      审计业务约定书 BXv)zE=j  
audit evidence                                          审计证据 a4
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audit fee                                    审计费 y8S6ZtA}2  
audit files                                          审计档案 wEc5{ b5
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audit findings                                     审计中发现的事项 q8bS@\i  
audit implementation stage                        审计实施阶段 1sLfjH hv  
audit mark                                        审计标识 ^k<$N  
audit materiality                                 审计重要性 Q4:r$ &  
audit method                                     审计方法 <\~#\A=;  
audit objective                                         审计目标，审计目的 mT~>4xi0  
audit of financial statements                      会计报表审计，财务报表审计 |M>k &p,B-  
audit opinion                                     审计意见 uBkny;  
audit period                                      被审计期间，被审计年度 HbSx}bM_9  
audit plan                                          审计计划 }t-|^mY>  
audit planning                                    编制审计计划，制定审计计划，审计计划 )tch>.EQ_  
audit planning stage                                  审计计划阶段 B[|/wHMsT}  
audit procedure                                审计程序 ZxPAu%Y  
audit programme                               审计程序表，具体审计计划 Qu\l$/  
audit report                                       审计报告 6i9I 4*'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~MQ f($]  
audit report with a qualified opinion                 有保留意见的审计报告 :|Nbk58  
audit report with an adverse opinion                否定意见的审计报告 FN`kSTm*0!  
audit report with dual dates                      双重日期审计报告 r3vj o(  
audit reporting stage                                 审计报告阶段 $rYu 4^  
audit responsibility                                   审计责任 O~0 1)%  
audit results                                      审计结果 w|o@r%Q#l  
audit risk                                          审计风险 M%^laf  
audit sampling                                          审计抽样 OBSJbDqT  
audit sampling techniques                         审计抽样方法，审计抽样技术 A3pQ ?d[  
audit strategies                                  审计策略 1H 6Wrik  
audit summary                                         审计总结，审计小结 .T-p]9*p  
audit team                                         审计小组 B:.;:AEbT  
audit test                                    审计测试 HZ=yfJs nc  
audit trail                                          审计轨迹 2A ,36,  
audit work                                        审计工作 }0>/G?2Yp  
audit working paper                                 审计工作底稿 ;<<IXXKU
 
audited financial statement                        审计会计报表，已审计财务报表 "TJ^Z!  
Auditing Guidelines (the～)                      审计规范指南 =V 7w CW  
auditing standards                             审计准则 mXaUWgO  
audit-oriented working paper                          (审计)业务类工作底稿 {[~,q\M[  
authorisation                                     授权 v[3sg2.  
authorisation of transaction                       交易的授权
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availability                                         可获得性 BniVZCct  
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balance                                      余额；差额；平衡 OR8o%AxL7  
balance sheet                                    资产负债表 tb\pjLB][  
bank                                                 银行 JCfToFB  
bank account                                    银行账户，银行户头 t O>qd#I  
bank statement                                 银行对账单 Oh4WYDyT  
barter transaction                              易货交易，以物换物交易 O_Q,!&*6  
basis of audit                                    审计依据 /U ]5#'i  
basis of preparation                                (会计报表的)编制基础 ttVSgKAsm  
book of account                               账目，账簿 CI'5JOqP  
borrowing                                         借款，贷款，借债 9ksrr{tW  
branch                                              分支，分支机构，分店 d6&t
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brought forward                                (账户余额等的)承上年，承上期，承上页 ]
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budget                                              预算 ;gV8f{X{Z  
building                                      建筑物；大楼 b;l%1x9r  
business conditions                                  业务情况，经营情况 qJj5J;k  
business licence                               (企业等的)营业执照 h--bN*}H2  
business relation                                业务关系 # t Ki6u  
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