[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 3ox
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审计词汇英汉对照 3}V-'!  
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ability to continue as a going concern               持续经营能力 HWxwG'EEY,  
acceptability                                     可接受性，可接受程度 +X4/l" |  
acceptable level of detection risk                     检查风险的可接受水平 '/~j !H4q9  
acceptance of engagement                       接受委托 AA~6r[*~  
accepting the engagement for the first time              首次接受委托 9
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access to asset                                         对资产的接触 nEbJ,#>Z  
according to                                     根据，依据，依照 ?nV& :~eY  
account balance                                账户余额 pipqXe  
account for                                       对……进行会计处理，核算；解释 6U[bAp  
accounting                                        会计，会计学 zqs|~W]c  
accounting advisory serve                        会计咨询服务 +"F9yb  
accounting firm                                 会计师事务所 s2;
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accounting information                      会计信息，会计资料 _'"$,~ZWY  
accounting period                             会计期间 .F@0`*#rE~  
accounting policies                                   会计政策 )Y 9JP@}T
 
accounting professional bodies                 会计职业组织，会计职业团体 -Gn0TA2/C  
accounting records                                   会计记录 0pl |  
accounting responsibility                           会计责任 4.qW ~W{  
accounting service                             会计服务 5,u'p8}.  
accounting standards                                会计准则 E'wJ+X9 +  
Accounting Standards for Business Enterprises       企业会计准则 FCPiU3  
accounting system                             会计系统 VmTPE5d  
accounting treatment                                会计处理 PHv0^l]B  
accuracy                                    准确性，精确性 1k?k{Ri  
additional audit procedures                      追加审计程序 9Netnzv%  
addressee                                         收件人，收信人 /.<2I  
Administration of State-owned Assets  (the～)     国有资产管理局 zD%@3NA4
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administrative laws and regulations                 行政法规 e QGhX(  
adverse impact                                 不利影响，负面影响 MO-)j_o-Z  
adverse opinion                                反对意见 xji2#S%  
advisory group                                  咨询组，顾问组 gy6Pf4Yo  
agency fee                                        代理费，代理费用 c0Oc-,6J  
aggregate                                          总计，合计为…… 8oVQ:' 6  
alternation of document and record                 变造文件和记录 _5JwJ cQ  
alternative audit procedures                      替代审计程序，备选审计程序 c]!Yb-  
amend                                              修改，修订 g}Esj"7  
amortisation                                      摊销 K3On8  
analytical capacity                             分析能力 rA6lyzJ  
analytical procedures                               分析性程序 iQ
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annual financial statements                        年度会计报表，年度财务报表 YMfjTt@Q  
appendix                                          附录，附表 mOE%:xq9-  
applicable                                         适用的 )%D>U  
applicable laws and regulations                 适用的法规 - }2AXP2q  
application systems                                  应用系统 zf}X%tp  
apply consistently                              一贯地执行，一贯地实施 Cp[ NVmN  
appropriate                                       适当的，合适的； QGM@m:O  
征用，挪用 )[d>?%vfd  
appropriate authorization                          适当的授权 .uwD;j +#  
appropriateness of audit evidence                    审计证据的适当性 'mR9Uqq\  
approval                                    批准，核准 fBRU4q=^T  
assertion                                    (会计报表上的)认定；确认 [mJmT->  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f%JC;Y  
asset                                                 资产，财产 afNqK~  
asset restructuring                             资产重组 *D6X&Hg&5  
assignment of duties                                 职责的划分 LCf)b>C*  
assistant                                     助理，助理人员 F|3iKK022  
associated company                                 联属公司，联营公司 OPP^n-iPr  
association                                        联合，结合；协会，社团 1@L|EFa  
assumption                                       假设，假定 !=yNj6_f  
at a given date                                         在某一特定时日 0}d^UGD  
attestation                                         鉴证，公证 1w/Ur'8we  
attestation service                             鉴证服务 Z<^TO1xs9B  
audit adjustment                                审计调整 'g7eN@Wh.z  
audit areas                                        审计领域 o2vBY]Tj  
audit conclusion                                审计结论 : ZWKrnG  
audit effectiveness                             审计效果 TEYn^/n~  
audit efficiency                                  审计效率 jt?.g'  
audit engagement letter                      审计业务约定书 kvo V?<!  
audit evidence                                          审计证据 x{.+i'  
audit fee                                    审计费 z6+D=<  
audit files                                          审计档案 y_e$W3bON,  
audit findings                                     审计中发现的事项 ;%_s4  
audit implementation stage                        审计实施阶段 l=.h]]`;  
audit mark                                        审计标识 4UV<Q*B\F  
audit materiality                                 审计重要性 -IF3'VG  
audit method                                     审计方法 {Z^ G]@  
audit objective                                         审计目标，审计目的 C~:@ETcbil  
audit of financial statements                      会计报表审计，财务报表审计 (yB)rBh>n  
audit opinion                                     审计意见 3j2#'Jf|:  
audit period                                      被审计期间，被审计年度 \)'o{l&  
audit plan                                          审计计划 !CO1I-yL  
audit planning                                    编制审计计划，制定审计计划，审计计划 ejjL>'G/|%  
audit planning stage                                  审计计划阶段 0`D` Je<t  
audit procedure                                审计程序 -4IHs=`;I  
audit programme                               审计程序表，具体审计计划 FC BsC#
 
audit report                                       审计报告 6+s10?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bx rT[]  
audit report with a qualified opinion                 有保留意见的审计报告 9KgGK cy%  
audit report with an adverse opinion                否定意见的审计报告 AZgeu$:7p<  
audit report with dual dates                      双重日期审计报告 ]dj W^C]94  
audit reporting stage                                 审计报告阶段 j[e<CGZ  
audit responsibility                                   审计责任 rQ *Fc~^L  
audit results                                      审计结果 K
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audit risk                                          审计风险 Or9"T]z  
audit sampling                                          审计抽样 &ap&dM0@%a  
audit sampling techniques                         审计抽样方法，审计抽样技术 !um~P  
audit strategies                                  审计策略 p
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audit summary                                         审计总结，审计小结 m2|%AD  
audit team                                         审计小组 ]QbT%0  
audit test                                    审计测试 .nG14i7C  
audit trail                                          审计轨迹 yJRqX]MLA  
audit work                                        审计工作 6";ew:Ih^  
audit working paper                                 审计工作底稿 8uq`^l%KkZ  
audited financial statement                        审计会计报表，已审计财务报表 :k b2v1{\  
Auditing Guidelines (the～)                      审计规范指南 .%x%b6EI  
auditing standards                             审计准则 YooPHeQ  
audit-oriented working paper                          (审计)业务类工作底稿 G9 g -EP\  
authorisation                                     授权 rTmVHt  
authorisation of transaction                       交易的授权 Wp2$L-T&$  
availability                                         可获得性 HkL`- c0  
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balance                                      余额；差额；平衡 )d $FFTH  
balance sheet                                    资产负债表 P]mJ01@'  
bank                                                 银行 P1u (0t  
bank account                                    银行账户，银行户头 :H(w W   
bank statement                                 银行对账单 rY,zZR+@  
barter transaction                              易货交易，以物换物交易 ;b6h/* ;'  
basis of audit                                    审计依据 `$oy4lDKQ  
basis of preparation                                (会计报表的)编制基础 GVKc4HGt  
book of account                               账目，账簿 LyuA("xB#  
borrowing                                         借款，贷款，借债 bCL/"OB  
branch                                              分支，分支机构，分店 \Aq$h:<  
brought forward                                (账户余额等的)承上年，承上期，承上页 WM8])}< L  
budget                                              预算 >.o<}!FW  
building                                      建筑物；大楼 %5 yP^BL0  
business conditions                                  业务情况，经营情况 j' }4ZwEh  
business licence                               (企业等的)营业执照 S\dG>F>S  
business relation                                业务关系 ~LF1$Cai  
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