[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 FlVGi3  
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审计词汇英汉对照 /RmLV  
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ability to continue as a going concern               持续经营能力 9]|[z{v'>l  
acceptability                                     可接受性，可接受程度 PKdM-R'Z  
acceptable level of detection risk                     检查风险的可接受水平 Js^ADUy  
acceptance of engagement                       接受委托 !SiZA"  
accepting the engagement for the first time              首次接受委托 ]t0?,q. $7  
access to asset                                         对资产的接触 D6bCC; h=  
according to                                     根据，依据，依照 ~DqNA%Mb  
account balance                                账户余额 X~GZI*P  
account for                                       对……进行会计处理，核算；解释 M/d! &Bk  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 t47 f$gq  
accounting firm                                 会计师事务所 +t.T+` EG  
accounting information                      会计信息，会计资料 @H

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accounting period                             会计期间 [p4a\Qg0  
accounting policies                                   会计政策 MrOW&7  
accounting professional bodies                 会计职业组织，会计职业团体 p4{?Rhb6  
accounting records                                   会计记录 ]3 0 7.  
accounting responsibility                           会计责任 '-w G  
accounting service                             会计服务 ( }JX ]-  
accounting standards                                会计准则 Gjy'30IF  
Accounting Standards for Business Enterprises       企业会计准则 \iowAo$  
accounting system                             会计系统 PK3T@Qv89  
accounting treatment                                会计处理 1Lj\"+.  
accuracy                                    准确性，精确性 Ta /G  
additional audit procedures                      追加审计程序 Bu!Gy8\  
addressee                                         收件人，收信人 vGm;en   
Administration of State-owned Assets  (the～)     国有资产管理局 ~Gwn||g78  
administrative laws and regulations                 行政法规 zK
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adverse impact                                 不利影响，负面影响 *WMcE$w/D  
adverse opinion                                反对意见 T^A:pL1  
advisory group                                  咨询组，顾问组  J|6aa  
agency fee                                        代理费，代理费用 A.WJ#1i}E  
aggregate                                          总计，合计为…… 3 :
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alternation of document and record                 变造文件和记录 Wt8;S$!=R  
alternative audit procedures                      替代审计程序，备选审计程序 .V/TVz!b  
amend                                              修改，修订 )
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amortisation                                      摊销 c$uV8_V  
analytical capacity                             分析能力 NSHlo*)}  
analytical procedures                               分析性程序 C:4h  
annual financial statements                        年度会计报表，年度财务报表 OY"{XnPZ  
appendix                                          附录，附表 X*S|aNaLWW  
applicable                                         适用的 9QY)<K~a  
applicable laws and regulations                 适用的法规 gN mp'Lm  
application systems                                  应用系统 [FyE{NfiJ%  
apply consistently                              一贯地执行，一贯地实施 6"_FjS3Sl  
appropriate                                       适当的，合适的； n4Q!lJ  
征用，挪用 !xe<@$  
appropriate authorization                          适当的授权 |
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appropriateness of audit evidence                    审计证据的适当性 *"9b?`E  
approval                                    批准，核准 mGL%<4R,  
assertion                                    (会计报表上的)认定；确认 qQpR gzw  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _V8pDcY  
asset                                                 资产，财产 W4>8
 
asset restructuring                             资产重组 ^{~y+1lt'  
assignment of duties                                 职责的划分 .'.|s?s  
assistant                                     助理，助理人员 aYPzN<"%  
associated company                                 联属公司，联营公司 ,qv
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association                                        联合，结合；协会，社团 KY|Q#i|pM  
assumption                                       假设，假定 bd)A6a\h  
at a given date                                         在某一特定时日 l'3NiIX  
attestation                                         鉴证，公证 t}'Oh}CG  
attestation service                             鉴证服务 cHJ &a`;  
audit adjustment                                审计调整 |L`w4;  
audit areas                                        审计领域 1Ete;r%5=  
audit conclusion                                审计结论 U.wgae].O;  
audit effectiveness                             审计效果 CH9#<?l  
audit efficiency                                  审计效率 jr!x)yd  
audit engagement letter                      审计业务约定书 !Rsx)  
audit evidence                                          审计证据 2]>s@?[  
audit fee                                    审计费 W*U\79H  
audit files                                          审计档案 {mkYW
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audit findings                                     审计中发现的事项 37lmB '~  
audit implementation stage                        审计实施阶段 CiPD+I  
audit mark                                        审计标识 ]MB^0:F-  
audit materiality                                 审计重要性 :Z =A,G  
audit method                                     审计方法 t[a n,3  
audit objective                                         审计目标，审计目的 YO-O-NEP  
audit of financial statements                      会计报表审计，财务报表审计 IOIGLtB  
audit opinion                                     审计意见 ;'vY^I8-L  
audit period                                      被审计期间，被审计年度 8Cm^#S,+  
audit plan                                          审计计划 Sm ,%>  
audit planning                                    编制审计计划，制定审计计划，审计计划 z),l&7  
audit planning stage                                  审计计划阶段 T+2?u.{I  
audit procedure                                审计程序 gCwg ;c-  
audit programme                               审计程序表，具体审计计划 p=7kFv  
audit report                                       审计报告  "&C'K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {kZhje^$vi  
audit report with a qualified opinion                 有保留意见的审计报告 XM8C{I1  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 I{1w8m4O6  
audit reporting stage                                 审计报告阶段 bLNQ%=FjO  
audit responsibility                                   审计责任 [#2= w  
audit results                                      审计结果 ?,s{M^sj^  
audit risk                                          审计风险 /{qr~7k,oQ  
audit sampling                                          审计抽样 9"<)DS  
audit sampling techniques                         审计抽样方法，审计抽样技术 -M[5K/[  
audit strategies                                  审计策略 ~yO.R)4v  
audit summary                                         审计总结，审计小结 t0?BU~f  
audit team                                         审计小组 y4envjl0  
audit test                                    审计测试 Lb/a_8<E?  
audit trail                                          审计轨迹 WJJ!NoP  
audit work                                        审计工作 M(/%w"R  
audit working paper                                 审计工作底稿 4Q3Q.(  
audited financial statement                        审计会计报表，已审计财务报表 {d7KJmN  
Auditing Guidelines (the～)                      审计规范指南 d~[>%&  
auditing standards                             审计准则 n}?kQOg0/  
audit-oriented working paper                          (审计)业务类工作底稿 ]vu'+F$  
authorisation                                     授权 OjZ+gl}  
authorisation of transaction                       交易的授权 5(U.<  
availability                                         可获得性 ]`:Fj|>  
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balance                                      余额；差额；平衡 k,q` ^E8k  
balance sheet                                    资产负债表 >xH3*0Lp  
bank                                                 银行 #Q|$&b  
bank account                                    银行账户，银行户头 u2U@Qrs2  
bank statement                                 银行对账单 7dU X(D,?  
barter transaction                              易货交易，以物换物交易 %7V?7BE  
basis of audit                                    审计依据 9$d (`-&9p  
basis of preparation                                (会计报表的)编制基础 oA42?I ^  
book of account                               账目，账簿 I98wMV8  
borrowing                                         借款，贷款，借债 !
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branch                                              分支，分支机构，分店 du47la 3  
brought forward                                (账户余额等的)承上年，承上期，承上页 v_G4:tY  
budget                                              预算 %*r Pd>*  
building                                      建筑物；大楼 e=_*
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business conditions                                  业务情况，经营情况 2gFQHV  
business licence                               (企业等的)营业执照 wBmbn=>#S  
business relation                                业务关系 wePMBL1P*  
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