[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 N40DL_-  
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审计词汇英汉对照 .g_Kab3?L  
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ability to continue as a going concern               持续经营能力 M"OCwBT U  
acceptability                                     可接受性，可接受程度 k#5Qwxu`  
acceptable level of detection risk                     检查风险的可接受水平 |)ALJJ=+  
acceptance of engagement                       接受委托 f Lns^  
accepting the engagement for the first time              首次接受委托 ~
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access to asset                                         对资产的接触 _6sSS\  
according to                                     根据，依据，依照 )c0Dofhg  
account balance                                账户余额 &X}i%etp^2  
account for                                       对……进行会计处理，核算；解释 .Ax]SNZ+:A  
accounting                                        会计，会计学 R8, g^N  
accounting advisory serve                        会计咨询服务 VF:<q  
accounting firm                                 会计师事务所 ,V+,3TT  
accounting information                      会计信息，会计资料 [Al}GM  
accounting period                             会计期间 +39p5O!  
accounting policies                                   会计政策 )3!z2f:e  
accounting professional bodies                 会计职业组织，会计职业团体 0ol*!@?  
accounting records                                   会计记录 Xf|I=XK  
accounting responsibility                           会计责任 J}VG4}L  
accounting service                             会计服务 _GL:4  
accounting standards                                会计准则 =|3*Y0  
Accounting Standards for Business Enterprises       企业会计准则 t "[2^2G  
accounting system                             会计系统 #<R6!"TNoz  
accounting treatment                                会计处理 ]RI+:f  
accuracy                                    准确性，精确性 14 hE<u  
additional audit procedures                      追加审计程序 /V>yF&p  
addressee                                         收件人，收信人 =?1B|hdo  
Administration of State-owned Assets  (the～)     国有资产管理局 ;<K#h9#*7  
administrative laws and regulations                 行政法规 oMb@)7
 
adverse impact                                 不利影响，负面影响 Zx%6pZ(.  
adverse opinion                                反对意见 lMb&F[KJ7  
advisory group                                  咨询组，顾问组 ?wZ`U Oi  
agency fee                                        代理费，代理费用 qZh}gu*>  
aggregate                                          总计，合计为…… !='L`.  
alternation of document and record                 变造文件和记录 J@(69&  
alternative audit procedures                      替代审计程序，备选审计程序 ZcrFzi  
amend                                              修改，修订 ks(BS k4  
amortisation                                      摊销 {} Zqaf  
analytical capacity                             分析能力 |il P>b  
analytical procedures                               分析性程序 = _/XFN  
annual financial statements                        年度会计报表，年度财务报表 sK|+&BC
 
appendix                                          附录，附表 6F3F
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applicable                                         适用的 <3[0A;W=1  
applicable laws and regulations                 适用的法规 0-IL@Di`F  
application systems                                  应用系统 I73=PfS:m  
apply consistently                              一贯地执行，一贯地实施 zXv2plw(  
appropriate                                       适当的，合适的； P^m&oH5]EG  
征用，挪用 F+m;y  
appropriate authorization                          适当的授权 7SJtW` ~  
appropriateness of audit evidence                    审计证据的适当性 X32{y973hT  
approval                                    批准，核准 63pd W/\j  
assertion                                    (会计报表上的)认定；确认 2$yNryd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 oYrg;]H  
asset                                                 资产，财产 u:%Ln_S  
asset restructuring                             资产重组 yey]#M[y  
assignment of duties                                 职责的划分 C5EaP%s  
assistant                                     助理，助理人员 G Y+li{  
associated company                                 联属公司，联营公司 {*K7P>&  
association                                        联合，结合；协会，社团 EVDcj,b"^  
assumption                                       假设，假定 vW`[CEm^X  
at a given date                                         在某一特定时日 RfzYoBN  
attestation                                         鉴证，公证 ?4YLt|sn  
attestation service                             鉴证服务 CjUYwAy$k  
audit adjustment                                审计调整 &O^t]7  
audit areas                                        审计领域 u\o~'Jz  
audit conclusion                                审计结论 trMwFpfu  
audit effectiveness                             审计效果 T8>aU  
audit efficiency                                  审计效率 NWII?X#T}  
audit engagement letter                      审计业务约定书 NbUbLzE  
audit evidence                                          审计证据 $9?<mP2-*  
audit fee                                    审计费 w7QYWf'  
audit files                                          审计档案 @*-t.b2k  
audit findings                                     审计中发现的事项 U,7}VdO  
audit implementation stage                        审计实施阶段 &ZI-#(P  
audit mark                                        审计标识 J3_Ou2cF`  
audit materiality                                 审计重要性 E$USam  
audit method                                     审计方法 80 ckh  
audit objective                                         审计目标，审计目的 X \qG WpN%  
audit of financial statements                      会计报表审计，财务报表审计 5odXT *n  
audit opinion                                     审计意见 7,5Bur   
audit period                                      被审计期间，被审计年度 `zsooA Gt  
audit plan                                          审计计划 QfRo`l/V9  
audit planning                                    编制审计计划，制定审计计划，审计计划 y1 a1UiHGP  
audit planning stage                                  审计计划阶段 /^=8?w K  
audit procedure                                审计程序 U}DLzn|w  
audit programme                               审计程序表，具体审计计划 )F,z pGG  
audit report                                       审计报告 (ty&$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 qpV"ii  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 7R$O~R3p  
audit report with dual dates                      双重日期审计报告 CI^s~M >  
audit reporting stage                                 审计报告阶段 IO<Ds#(  
audit responsibility                                   审计责任 K>G.HN@  
audit results                                      审计结果 -9(pOwN |m  
audit risk                                          审计风险 -lm)xpp1  
audit sampling                                          审计抽样 ) (0=w4  
audit sampling techniques                         审计抽样方法，审计抽样技术 vL8Rg} Jh4  
audit strategies                                  审计策略 'PWA  
audit summary                                         审计总结，审计小结 DcN!u6sJ  
audit team                                         审计小组 /h9v'Y}c  
audit test                                    审计测试 D.gD4g_O/  
audit trail                                          审计轨迹 m}6Jdt'|  
audit work                                        审计工作 t8M\  
audit working paper                                 审计工作底稿 GI6]Ecc  
audited financial statement                        审计会计报表，已审计财务报表 Sg*+!  
Auditing Guidelines (the～)                      审计规范指南 -^q;e]+J  
auditing standards                             审计准则 D!&]jkUN  
audit-oriented working paper                          (审计)业务类工作底稿 8J:=@X^}  
authorisation                                     授权 Vllxv6/_  
authorisation of transaction                       交易的授权 [ps4i_  
availability                                         可获得性 d|> /eb.R  
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balance                                      余额；差额；平衡 !6,rN_a@Y  
balance sheet                                    资产负债表 h s_x @6  
bank                                                 银行 $$i Gs6az  
bank account                                    银行账户，银行户头 "RgP!  
bank statement                                 银行对账单 i6<uj  
barter transaction                              易货交易，以物换物交易 }46Zfg\T6n  
basis of audit                                    审计依据 ,0{x-S0jX<  
basis of preparation                                (会计报表的)编制基础 qiH)J- ~GZ  
book of account                               账目，账簿 3^5h:O aT  
borrowing                                         借款，贷款，借债 !*S,S{T8  
branch                                              分支，分支机构，分店 $gZiW8  
brought forward                                (账户余额等的)承上年，承上期，承上页 _|T{2LvwT  
budget                                              预算  \>||  
building                                      建筑物；大楼 WyRSy-{U(}  
business conditions                                  业务情况，经营情况 (I/iD.A  
business licence                               (企业等的)营业执照 QseV\;z  
business relation                                业务关系 5p6/dlN-a  
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