[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 @$L
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审计词汇英汉对照 {oF;ZM'r  
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ability to continue as a going concern               持续经营能力 `F1Yfm jZT  
acceptability                                     可接受性，可接受程度 PX0N7L  
acceptable level of detection risk                     检查风险的可接受水平 8.^`~ta  
acceptance of engagement                       接受委托 @jjxgd'%&  
accepting the engagement for the first time              首次接受委托 6vxRam6[??  
access to asset                                         对资产的接触 $bF+J8%D  
according to                                     根据，依据，依照 \}9)`
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account balance                                账户余额 F Pjc;zNA  
account for                                       对……进行会计处理，核算；解释 {~R?f$}""j  
accounting                                        会计，会计学 J}4RJ9  
accounting advisory serve                        会计咨询服务 f\=,_AQ  
accounting firm                                 会计师事务所 TOgH~R=  
accounting information                      会计信息，会计资料 $!!y v'K  
accounting period                             会计期间 /X0<2&v  
accounting policies                                   会计政策 Y*Ay=@z=y  
accounting professional bodies                 会计职业组织，会计职业团体 K4E
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accounting records                                   会计记录 fhRu-  
accounting responsibility                           会计责任 }?Pa(0=U  
accounting service                             会计服务 @MFEBc}  
accounting standards                                会计准则 #nft{AN  
Accounting Standards for Business Enterprises       企业会计准则 59:kL<;S-  
accounting system                             会计系统 7@y}J5,  
accounting treatment                                会计处理 a #s Nd  
accuracy                                    准确性，精确性 w)qmq  
additional audit procedures                      追加审计程序 Yt:%)&50}-  
addressee                                         收件人，收信人 OVgak>$  
Administration of State-owned Assets  (the～)     国有资产管理局 53pfo:1'  
administrative laws and regulations                 行政法规 ,1!Y!,xy  
adverse impact                                 不利影响，负面影响 fpjFO&ML  
adverse opinion                                反对意见 8'fF{C  
advisory group                                  咨询组，顾问组 0R+p\Nc&1  
agency fee                                        代理费，代理费用 E5|GP  
aggregate                                          总计，合计为…… %iYro8g!,  
alternation of document and record                 变造文件和记录 *Sbc 8Y  
alternative audit procedures                      替代审计程序，备选审计程序 p
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amend                                              修改，修订 : 4 lR`%  
amortisation                                      摊销 Eg&Q,dH[  
analytical capacity                             分析能力 rTJU)4I^h  
analytical procedures                               分析性程序 #a9R3-aP  
annual financial statements                        年度会计报表，年度财务报表 ^ yF Wvfh4  
appendix                                          附录，附表 ?vF8 y;Jh  
applicable                                         适用的 $Op:-aW&  
applicable laws and regulations                 适用的法规 -cZuP7oA  
application systems                                  应用系统 H.l WHM+H4  
apply consistently                              一贯地执行，一贯地实施 zH~g5xgh  
appropriate                                       适当的，合适的； B%))HLo'  
征用，挪用 @8:c3( !  
appropriate authorization                          适当的授权 6 W$m,3Dg  
appropriateness of audit evidence                    审计证据的适当性 i*
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approval                                    批准，核准 u8<Fk !  
assertion                                    (会计报表上的)认定；确认 L+lye Ir'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K&=6DvfR  
asset                                                 资产，财产 XC390t  
asset restructuring                             资产重组 g&ba]?[A  
assignment of duties                                 职责的划分 >%_i#|dE>  
assistant                                     助理，助理人员 o@} qPvt0  
associated company                                 联属公司，联营公司 ~+RrL,t#  
association                                        联合，结合；协会，社团  Bv%dy[I  
assumption                                       假设，假定 mryT%zSlM  
at a given date                                         在某一特定时日 (15.?9  
attestation                                         鉴证，公证 {@-tRm&  
attestation service                             鉴证服务 ,S, R6#3G  
audit adjustment                                审计调整 -*?{/QmKb  
audit areas                                        审计领域 iq8Hq)I]  
audit conclusion                                审计结论 z^%`sUgP  
audit effectiveness                             审计效果 ;D[I/U  
audit efficiency                                  审计效率 O7,:-5h
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audit engagement letter                      审计业务约定书 S|IDFDn  
audit evidence                                          审计证据 W%9"E??c  
audit fee                                    审计费 L>57eF)7  
audit files                                          审计档案 n
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audit findings                                     审计中发现的事项 _.,"`U; H  
audit implementation stage                        审计实施阶段 %.{xo.`a[  
audit mark                                        审计标识 (1Jc-`  
audit materiality                                 审计重要性 =A"z.KfV  
audit method                                     审计方法 G#'G9/Tm  
audit objective                                         审计目标，审计目的 ,/Y$%.Rp  
audit of financial statements                      会计报表审计，财务报表审计 '1\UFz  
audit opinion                                     审计意见 q }9n.  
audit period                                      被审计期间，被审计年度 %8|?YxiZ:  
audit plan                                          审计计划 VOp+6ho<  
audit planning                                    编制审计计划，制定审计计划，审计计划 Y3'dV)  
audit planning stage                                  审计计划阶段 %9t=Iu*  
audit procedure                                审计程序 w /CD-  
audit programme                               审计程序表，具体审计计划 FvBnmYnW  
audit report                                       审计报告 %BRll  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !
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audit report with a qualified opinion                 有保留意见的审计报告 :Ui'x8yt  
audit report with an adverse opinion                否定意见的审计报告 <L3ig%#B  
audit report with dual dates                      双重日期审计报告 )VxC v
  
audit reporting stage                                 审计报告阶段 Xkp`1UTH  
audit responsibility                                   审计责任 E0Kt4% b  
audit results                                      审计结果 (G {2ec:?  
audit risk                                          审计风险 FWyfFCK  
audit sampling                                          审计抽样 45Q#6BtE  
audit sampling techniques                         审计抽样方法，审计抽样技术 7I{rhA  
audit strategies                                  审计策略 Ymg,NkiP0  
audit summary                                         审计总结，审计小结 ery{>|k  
audit team                                         审计小组 X,+N/nku  
audit test                                    审计测试 3W?H^1t  
audit trail                                          审计轨迹 )7N$lY<
 
audit work                                        审计工作 z8w@pT  
audit working paper                                 审计工作底稿 0 9*?'^s4  
audited financial statement                        审计会计报表，已审计财务报表 JB!KOzw  
Auditing Guidelines (the～)                      审计规范指南 +r__>V,  
auditing standards                             审计准则 N*>&XJ#  
audit-oriented working paper                          (审计)业务类工作底稿 ,#80`&\%  
authorisation                                     授权 brt`oR  
authorisation of transaction                       交易的授权 Oj.xJ(uX+v  
availability                                         可获得性 zLVk7u{e  
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balance                                      余额；差额；平衡 7C^W<SUo  
balance sheet                                    资产负债表 Kdd5ysTQ  
bank                                                 银行 N
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bank account                                    银行账户，银行户头 @LDu08lr  
bank statement                                 银行对账单 CLY>M`%?+p  
barter transaction                              易货交易，以物换物交易 T9Pu V  
basis of audit                                    审计依据 3VmF1w 2  
basis of preparation                                (会计报表的)编制基础 [ST7CrwC  
book of account                               账目，账簿 --|L?-2k,  
borrowing                                         借款，贷款，借债 ::G0v  
branch                                              分支，分支机构，分店 7.1FRxS  
brought forward                                (账户余额等的)承上年，承上期，承上页 4
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budget                                              预算 1cPjgBxv#  
building                                      建筑物；大楼 r1Cq8vD*m  
business conditions                                  业务情况，经营情况
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business licence                               (企业等的)营业执照 NpxND0  
business relation                                业务关系 )u_[cEJHO  
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