[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 DB?PS^ -2  
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审计词汇英汉对照 :|6D@  
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ability to continue as a going concern               持续经营能力 4lo}-@j  
acceptability                                     可接受性，可接受程度 !z6/.>QJ~  
acceptable level of detection risk                     检查风险的可接受水平 l\l]9Z6%  
acceptance of engagement                       接受委托 u$`x]K=Zsm  
accepting the engagement for the first time              首次接受委托 d4=u`2w  
access to asset                                         对资产的接触 U3iy
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according to                                     根据，依据，依照 a\j\eMC  
account balance                                账户余额 x6cl(J}  
account for                                       对……进行会计处理，核算；解释 Env}gCX  
accounting                                        会计，会计学 s/'hLkxI  
accounting advisory serve                        会计咨询服务 $ax%K?MBD  
accounting firm                                 会计师事务所 cLk+( dn  
accounting information                      会计信息，会计资料 RBojT   
accounting period                             会计期间 9(gOk
  
accounting policies                                   会计政策 :usBeho  
accounting professional bodies                 会计职业组织，会计职业团体  u KdX4  
accounting records                                   会计记录 /P:WQ*  
accounting responsibility                           会计责任 tf}Q%)`f  
accounting service                             会计服务 `Q_ R/9~  
accounting standards                                会计准则 |N3CoB  
Accounting Standards for Business Enterprises       企业会计准则 s*U&[7P  
accounting system                             会计系统 `U>b6{K  
accounting treatment                                会计处理 xM"XNT6b  
accuracy                                    准确性，精确性 *:\9T#h  
additional audit procedures                      追加审计程序 -2u+m  
addressee                                         收件人，收信人 1+ARV&bc  
Administration of State-owned Assets  (the～)     国有资产管理局 Kpbber  
administrative laws and regulations                 行政法规 ?d`+vHK
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adverse impact                                 不利影响，负面影响 /M c"K  
adverse opinion                                反对意见 ^)]*10  
advisory group                                  咨询组，顾问组 0'2{[xF  
agency fee                                        代理费，代理费用 e:D9;`C  
aggregate                                          总计，合计为…… [ESs?v$  
alternation of document and record                 变造文件和记录 r
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alternative audit procedures                      替代审计程序，备选审计程序 nU#q@p)Xg  
amend                                              修改，修订 iS W73P;)  
amortisation                                      摊销 4sgwQ$m)  
analytical capacity                             分析能力 ">^]^wa08  
analytical procedures                               分析性程序 q2pao?aa  
annual financial statements                        年度会计报表，年度财务报表 =ZL}Av}  
appendix                                          附录，附表 E|#R0n*  
applicable                                         适用的 :iC\#i] 6  
applicable laws and regulations                 适用的法规 %QZ!Tb  
application systems                                  应用系统 1VsEic  
apply consistently                              一贯地执行，一贯地实施 s3%8W==rBW  
appropriate                                       适当的，合适的； hWe}(Ks  
征用，挪用 M!i5StGC  
appropriate authorization                          适当的授权 85~h+Q;  
appropriateness of audit evidence                    审计证据的适当性 I,uu>-  
approval                                    批准，核准 f __WnW5h  
assertion                                    (会计报表上的)认定；确认 6?x{-Zj^?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x5Pt\/ow  
asset                                                 资产，财产 q%&7J<  
asset restructuring                             资产重组 oeKc-[r  
assignment of duties                                 职责的划分 4}FfHgpQ  
assistant                                     助理，助理人员 a<36`#N  
associated company                                 联属公司，联营公司 V1U[p3J-S  
association                                        联合，结合；协会，社团 U2?gODh'  
assumption                                       假设，假定 muq|^Hfb  
at a given date                                         在某一特定时日 W" @lFUi  
attestation                                         鉴证，公证 T+"y8#:  
attestation service                             鉴证服务 . +?lID  
audit adjustment                                审计调整 hjT1SW\I  
audit areas                                        审计领域 *0zH5c  
audit conclusion                                审计结论 G* 6<pp  
audit effectiveness                             审计效果 RN|..zml  
audit efficiency                                  审计效率  n(1"6  
audit engagement letter                      审计业务约定书 J>PV{N  
audit evidence                                          审计证据 ,99G2Ev4c  
audit fee                                    审计费 Br!&Y9  
audit files                                          审计档案 {G&g+9c&  
audit findings                                     审计中发现的事项 iROM?/$  
audit implementation stage                        审计实施阶段 vw;  
audit mark                                        审计标识 _q$fw&  
audit materiality                                 审计重要性 M.Ik%nN#K0  
audit method                                     审计方法 []Ea0jYu  
audit objective                                         审计目标，审计目的 kl9z;(6p  
audit of financial statements                      会计报表审计，财务报表审计 3dphS ^X  
audit opinion                                     审计意见 sn#h=,*4`  
audit period                                      被审计期间，被审计年度 OwaXG/z~  
audit plan                                          审计计划 dVfDS-v!  
audit planning                                    编制审计计划，制定审计计划，审计计划 'E,Yht=/}  
audit planning stage                                  审计计划阶段 pwC/&bu  
audit procedure                                审计程序 &Hxr3[+$  
audit programme                               审计程序表，具体审计计划 }(''|z#UE  
audit report                                       审计报告 ^)pY2t<^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TZ2f-KI  
audit report with a qualified opinion                 有保留意见的审计报告 N9<eU!4>  
audit report with an adverse opinion                否定意见的审计报告 [40 YoVlfM  
audit report with dual dates                      双重日期审计报告 vsR ^aVwVZ  
audit reporting stage                                 审计报告阶段 Q[KR,k  
audit responsibility                                   审计责任 _O<{H'4NO  
audit results                                      审计结果 :i$Z  
audit risk                                          审计风险 Qd?P[xm  
audit sampling                                          审计抽样 ;N|>pSzmL  
audit sampling techniques                         审计抽样方法，审计抽样技术 BE)l77=/  
audit strategies                                  审计策略 VA.1JBQ  
audit summary                                         审计总结，审计小结 G#v7-&Yl6  
audit team                                         审计小组 # GGmA.  
audit test                                    审计测试 [\yI<^_
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audit trail                                          审计轨迹 | L&V-f&K  
audit work                                        审计工作 [_-K  
audit working paper                                 审计工作底稿 N!,l4!M\N  
audited financial statement                        审计会计报表，已审计财务报表 iH=@``Z  
Auditing Guidelines (the～)                      审计规范指南 Oa .%n9ec  
auditing standards                             审计准则 -y(
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audit-oriented working paper                          (审计)业务类工作底稿 F o6U"  
authorisation                                     授权 IW
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authorisation of transaction                       交易的授权 ](D [T  
availability                                         可获得性 5ntP{p%>  
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balance                                      余额；差额；平衡 o*xEaD  
balance sheet                                    资产负债表 3!L)7Z/  
bank                                                 银行 48`<{|r{  
bank account                                    银行账户，银行户头 =qvU9p2o  
bank statement                                 银行对账单 /<Et 
 
barter transaction                              易货交易，以物换物交易 r%9Sx:F  
basis of audit                                    审计依据 B!v1gh  
basis of preparation                                (会计报表的)编制基础 CHB{P\WF  
book of account                               账目，账簿 kuaov3Ui  
borrowing                                         借款，贷款，借债 O7sn>uO  
branch                                              分支，分支机构，分店 AF-.Nwp  
brought forward                                (账户余额等的)承上年，承上期，承上页 [PT_y3'%  
budget                                              预算 fZO/HzX  
building                                      建筑物；大楼 @:I/lg=Qd  
business conditions                                  业务情况，经营情况  ?`>yl4  
business licence                               (企业等的)营业执照 V2.K*CpZ7  
business relation                                业务关系 10&A3C(E  
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