[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 6]?%1HSi  
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审计词汇英汉对照 2xLtJR4L  
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ability to continue as a going concern               持续经营能力 :0l+x0l}  
acceptability                                     可接受性，可接受程度 7{F\b  
acceptable level of detection risk                     检查风险的可接受水平 Dds-;9  
acceptance of engagement                       接受委托 UN.;w3`Oc  
accepting the engagement for the first time              首次接受委托 P?h1nxm`'  
access to asset                                         对资产的接触 [;z\bV<S  
according to                                     根据，依据，依照 fmz"Zg9=  
account balance                                账户余额 blgA`)GI  
account for                                       对……进行会计处理，核算；解释 f#!+l1GV  
accounting                                        会计，会计学 -"I$$C  
accounting advisory serve                        会计咨询服务 Da(k>vR@4  
accounting firm                                 会计师事务所 ez'NHodwk2  
accounting information                      会计信息，会计资料 @JbxGi  
accounting period                             会计期间 d&NnpjH}c  
accounting policies                                   会计政策 :VT%d{Vp_  
accounting professional bodies                 会计职业组织，会计职业团体 @njNP^'Kx  
accounting records                                   会计记录 s6|'s
<x"j  
accounting responsibility                           会计责任 eyMn! a  
accounting service                             会计服务 ,j*9)  
accounting standards                                会计准则 t<8)h8eW  
Accounting Standards for Business Enterprises       企业会计准则 wb.yGfJ  
accounting system                             会计系统 E#KZZ lbx  
accounting treatment                                会计处理 {^dq7!  
accuracy                                    准确性，精确性 f7_(C0d  
additional audit procedures                      追加审计程序 S.!,qv z  
addressee                                         收件人，收信人 |0i{z(B  
Administration of State-owned Assets  (the～)     国有资产管理局 g5nJ0=9  
administrative laws and regulations                 行政法规 |c/=9Bb  
adverse impact                                 不利影响，负面影响 VP#KoX85  
adverse opinion                                反对意见 ;mU;+~YE  
advisory group                                  咨询组，顾问组 qf x*a88  
agency fee                                        代理费，代理费用 UT\4 Xk<  
aggregate                                          总计，合计为…… sv=U^xI  
alternation of document and record                 变造文件和记录 3lp'U&3`5  
alternative audit procedures                      替代审计程序，备选审计程序 K ";Et  
amend                                              修改，修订 f`hZb  
amortisation                                      摊销 unFRfec{  
analytical capacity                             分析能力 lJdBUoO  
analytical procedures                               分析性程序 D -tRy~}  
annual financial statements                        年度会计报表，年度财务报表 O{l4 f:51  
appendix                                          附录，附表 "&2 F  
applicable                                         适用的 sQ}|Lu9hZ  
applicable laws and regulations                 适用的法规 AO7[SHDZ  
application systems                                  应用系统 B"_O!  
apply consistently                              一贯地执行，一贯地实施 QR&e~rks  
appropriate                                       适当的，合适的； "UTW(~D'  
征用，挪用 Ar!0GwE+  
appropriate authorization                          适当的授权 h <4`|Bg+  
appropriateness of audit evidence                    审计证据的适当性 &+#5gii1i  
approval                                    批准，核准 !.6n=r8d  
assertion                                    (会计报表上的)认定；确认 E]mm^i`|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y$ jX  
asset                                                 资产，财产 v#Rh:#7O%U  
asset restructuring                             资产重组 CV @P +  
assignment of duties                                 职责的划分 fd )v{OC  
assistant                                     助理，助理人员 +aOdaNcI  
associated company                                 联属公司，联营公司 uY.Ns ?8  
association                                        联合，结合；协会，社团 SZKYq8ZA)V  
assumption                                       假设，假定 [Qnf]n\FJ  
at a given date                                         在某一特定时日 qofAA!3z  
attestation                                         鉴证，公证 }b\hRy~=r  
attestation service                             鉴证服务 lI? P_2AaS  
audit adjustment                                审计调整 @R5^J{T  
audit areas                                        审计领域 t+U.4mS-  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 fbh,V%t7  
audit efficiency                                  审计效率 O>h`  
audit engagement letter                      审计业务约定书 5sT3|yq  
audit evidence                                          审计证据 FoetP`   
audit fee                                    审计费 a?-&O$UHf\  
audit files                                          审计档案 5GM-*Ak@  
audit findings                                     审计中发现的事项 c& ;@i$X(  
audit implementation stage                        审计实施阶段 zr|DC] 3  
audit mark                                        审计标识 ^)-[g  
audit materiality                                 审计重要性 >:-e  
audit method                                     审计方法 9vV==A#  
audit objective                                         审计目标，审计目的 D./{f8
 
audit of financial statements                      会计报表审计，财务报表审计 (xb2H~WrN  
audit opinion                                     审计意见 1d< b\P0  
audit period                                      被审计期间，被审计年度 :IZAdlz[@  
audit plan                                          审计计划  tKV,  
audit planning                                    编制审计计划，制定审计计划，审计计划 jfMkN  
audit planning stage                                  审计计划阶段 v.|#^A?Qx  
audit procedure                                审计程序 EnWv9I<  
audit programme                               审计程序表，具体审计计划 p3A9<g  
audit report                                       审计报告 [OCjYC`  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x@OBGKV  
audit report with a qualified opinion                 有保留意见的审计报告 :(A&8<}-6  
audit report with an adverse opinion                否定意见的审计报告 f8;?WSGyD2  
audit report with dual dates                      双重日期审计报告 PZ|I3z  
audit reporting stage                                 审计报告阶段 1D'r;`z  
audit responsibility                                   审计责任 KA?}o^-F  
audit results                                      审计结果 bny5e:= d  
audit risk                                          审计风险 g
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audit sampling                                          审计抽样 D"pT?
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audit sampling techniques                         审计抽样方法，审计抽样技术 ?b+Y])SJK  
audit strategies                                  审计策略 c]{}|2 u  
audit summary                                         审计总结，审计小结 ;}E}N:A  
audit team                                         审计小组 xqX3uq  
audit test                                    审计测试 hP)Zm%@0f  
audit trail                                          审计轨迹 5R EFz  
audit work                                        审计工作 v Z9OJrF  
audit working paper                                 审计工作底稿 K ) }1;  
audited financial statement                        审计会计报表，已审计财务报表 6bPxEILm  
Auditing Guidelines (the～)                      审计规范指南 vW
 &G\L  
auditing standards                             审计准则 ;O}%SCF7  
audit-oriented working paper                          (审计)业务类工作底稿 \8xSfe  
authorisation                                     授权 I(*3n"  
authorisation of transaction                       交易的授权 r.eK;  
availability                                         可获得性 :GIBB=D9  
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balance                                      余额；差额；平衡 4H6Fq*W{k
 
balance sheet                                    资产负债表 RvAgv[8  
bank                                                 银行 A^,E~Z!x  
bank account                                    银行账户，银行户头 %j\&}>P4$  
bank statement                                 银行对账单 s6~;)(r   
barter transaction                              易货交易，以物换物交易 $bG*f*w  
basis of audit                                    审计依据 &<;T$Y  
basis of preparation                                (会计报表的)编制基础 vQ }ZfP  
book of account                               账目，账簿 ;0Z-  
borrowing                                         借款，贷款，借债 u1 Q;M`+>  
branch                                              分支，分支机构，分店 *V kaFQZ$,  
brought forward                                (账户余额等的)承上年，承上期，承上页 n
0lOq  
budget                                              预算 44u)F@)  
building                                      建筑物；大楼 ,,uhEoH  
business conditions                                  业务情况，经营情况 i9L]h69r  
business licence                               (企业等的)营业执照 1L*[ !QT4  
business relation                                业务关系 jQV[zcM  
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