[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 =k2"1f~e  
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审计词汇英汉对照 %(~8 a  
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ability to continue as a going concern               持续经营能力 +IM6 GeH  
acceptability                                     可接受性，可接受程度 $ItPUYi";  
acceptable level of detection risk                     检查风险的可接受水平 GE#LcCa  
acceptance of engagement                       接受委托 l)qGG$7$  
accepting the engagement for the first time              首次接受委托 &Ui&2EW  
access to asset                                         对资产的接触 \l?.VE
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according to                                     根据，依据，依照 v]m#+E  
account balance                                账户余额 S %(R9N|  
account for                                       对……进行会计处理，核算；解释 Dl_SEf6b  
accounting                                        会计，会计学 9|2LuHQu+  
accounting advisory serve                        会计咨询服务 8Og)(BC  
accounting firm                                 会计师事务所 ZowPga  
accounting information                      会计信息，会计资料 O;RNmiVoq  
accounting period                             会计期间 hJGWa%`  
accounting policies                                   会计政策 % ^&D,  
accounting professional bodies                 会计职业组织，会计职业团体 6'JP%~QlS  
accounting records                                   会计记录 $F~hL?"?  
accounting responsibility                           会计责任 l]mn 4cn3  
accounting service                             会计服务 qR8 BS4q_p  
accounting standards                                会计准则 7.(v og"I)  
Accounting Standards for Business Enterprises       企业会计准则  DZ&AwF  
accounting system                             会计系统 23gJD8i8  
accounting treatment                                会计处理 G9jlpf5>  
accuracy                                    准确性，精确性 #mbl4a  
additional audit procedures                      追加审计程序 kA(q-Re$B*  
addressee                                         收件人，收信人 BX X1G  
Administration of State-owned Assets  (the～)     国有资产管理局 +( V+XT  
administrative laws and regulations                 行政法规 `L?9-)m<f  
adverse impact                                 不利影响，负面影响 .E0*lem'hE  
adverse opinion                                反对意见 Ujss?::`G  
advisory group                                  咨询组，顾问组 }NETiJ"6  
agency fee                                        代理费，代理费用 l|K`'YS!<{  
aggregate                                          总计，合计为…… eE[/#5tK  
alternation of document and record                 变造文件和记录 gfAVxMg  
alternative audit procedures                      替代审计程序，备选审计程序 M^~  
amend                                              修改，修订 T(6B,  
amortisation                                      摊销 k<\]={|=  
analytical capacity                             分析能力 s`"ALn8m  
analytical procedures                               分析性程序 |cq%eN  
annual financial statements                        年度会计报表，年度财务报表 1@A*Jj[R%  
appendix                                          附录，附表 ~*uxKEH  
applicable                                         适用的 kC2_&L  
applicable laws and regulations                 适用的法规 Ow7I`#P  
application systems                                  应用系统 c}g:vh  
apply consistently                              一贯地执行，一贯地实施 d 3
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appropriate                                       适当的，合适的； 5zsXqBG  
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appropriate authorization                          适当的授权 N0
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appropriateness of audit evidence                    审计证据的适当性 2\=cv  
approval                                    批准，核准 }V %b  
assertion                                    (会计报表上的)认定；确认 4C_-MJI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hy|X(m  
asset                                                 资产，财产 2F#R;B#2  
asset restructuring                             资产重组 r.;(Kx/M  
assignment of duties                                 职责的划分 IWcYa.=tZ  
assistant                                     助理，助理人员 Rd.[8#7VE  
associated company                                 联属公司，联营公司 nW (wu!2  
association                                        联合，结合；协会，社团 wuTCdBu6hU  
assumption                                       假设，假定 CmPix]YMQ  
at a given date                                         在某一特定时日 ()+;KF8  
attestation                                         鉴证，公证 R0*+GIRA(  
attestation service                             鉴证服务 |d1%N'Ll  
audit adjustment                                审计调整 VClw!bm  
audit areas                                        审计领域 GQ
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audit conclusion                                审计结论 84*Fal~Som  
audit effectiveness                             审计效果 0IEFCDeCO  
audit efficiency                                  审计效率 Zm@ O[:~  
audit engagement letter                      审计业务约定书 c/57_fOK  
audit evidence                                          审计证据 =7`0hS<@F  
audit fee                                    审计费 K*Tvo`  
audit files                                          审计档案 4r [Tpb  
audit findings                                     审计中发现的事项  <XxFR  
audit implementation stage                        审计实施阶段 >AW=N  
audit mark                                        审计标识 ')w*c  
audit materiality                                 审计重要性 -j_J1P0,  
audit method                                     审计方法 \HOOWaapN  
audit objective                                         审计目标，审计目的 3f:I<S7  
audit of financial statements                      会计报表审计，财务报表审计 Xsc5@O!  
audit opinion                                     审计意见 :22IY>p  
audit period                                      被审计期间，被审计年度 eMvb*X6  
audit plan                                          审计计划 @.X}S"yr  
audit planning                                    编制审计计划，制定审计计划，审计计划 (UV+/[,  
audit planning stage                                  审计计划阶段 3rZ"T  
audit procedure                                审计程序 1XO*yZF  
audit programme                               审计程序表，具体审计计划 %?EOD=e=  
audit report                                       审计报告 g~@0p7]Y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xW,(d5RtZ  
audit report with a qualified opinion                 有保留意见的审计报告 )Oz( <vxw  
audit report with an adverse opinion                否定意见的审计报告 FBcF  
audit report with dual dates                      双重日期审计报告 SJ-g2aAT  
audit reporting stage                                 审计报告阶段 Al`[Iu&  
audit responsibility                                   审计责任 sy`:wp  
audit results                                      审计结果 2eu`X2IBcT  
audit risk                                          审计风险 z~xN]=  
audit sampling                                          审计抽样 Rh%/xG#k  
audit sampling techniques                         审计抽样方法，审计抽样技术 V|.aud=7z  
audit strategies                                  审计策略 sz
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audit summary                                         审计总结，审计小结 DwZt.*  
audit team                                         审计小组 WU1o4&OF  
audit test                                    审计测试 v[6BESu  
audit trail                                          审计轨迹 |pp@  
audit work                                        审计工作 zHB{I(q  
audit working paper                                 审计工作底稿 Co19^g*  
audited financial statement                        审计会计报表，已审计财务报表 9hT^Y,c0  
Auditing Guidelines (the～)                      审计规范指南 Hk\+;'PrN  
auditing standards                             审计准则 .VmI4V?}h  
audit-oriented working paper                          (审计)业务类工作底稿 *ma/_rjK  
authorisation                                     授权 9VN @ M  
authorisation of transaction                       交易的授权 fT8Id\6js  
availability                                         可获得性 asW1GZO  
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balance                                      余额；差额；平衡 r[Q$w>  
balance sheet                                    资产负债表 fwAN9zs  
bank                                                 银行 >UJ&noUD#:  
bank account                                    银行账户，银行户头 #Y}Hh7.<  
bank statement                                 银行对账单 [NvEXTd  
barter transaction                              易货交易，以物换物交易 VJCh5t*  
basis of audit                                    审计依据 0mj=\j  
basis of preparation                                (会计报表的)编制基础 gqD`1/  
book of account                               账目，账簿 J5Fg]O*  
borrowing                                         借款，贷款，借债 q'hV 'U  
branch                                              分支，分支机构，分店 _|TE )h  
brought forward                                (账户余额等的)承上年，承上期，承上页 G-3.-  
budget                                              预算 %T6#c7U_  
building                                      建筑物；大楼 \MtiLaI"  
business conditions                                  业务情况，经营情况 &F'v_9  
business licence                               (企业等的)营业执照 OqBw&zm  
business relation                                业务关系 @?Y^=0  
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