[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 X+:>&&9  
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审计词汇英汉对照 5:=ECtKi  
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ability to continue as a going concern               持续经营能力 )k@+8Yfa1p  
acceptability                                     可接受性，可接受程度 (IrX
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acceptable level of detection risk                     检查风险的可接受水平 % ?4G^f  
acceptance of engagement                       接受委托 .Fz5K&E=  
accepting the engagement for the first time              首次接受委托 mNvK|bTUT  
access to asset                                         对资产的接触 4sVr]p`  
according to                                     根据，依据，依照 05|,-S  
account balance                                账户余额 ~+y0UEtq7  
account for                                       对……进行会计处理，核算；解释 e|L$e0  
accounting                                        会计，会计学 )>! IY Q  
accounting advisory serve                        会计咨询服务 I3 %P_oW'  
accounting firm                                 会计师事务所 W[dMf!(  
accounting information                      会计信息，会计资料 a-`OE"  
accounting period                             会计期间 4HG@moYn@  
accounting policies                                   会计政策 (N etn&  
accounting professional bodies                 会计职业组织，会计职业团体 ]Tje6iF  
accounting records                                   会计记录 ) OqQz7'  
accounting responsibility                           会计责任 x bG'![OX  
accounting service                             会计服务 +Oae3VFf;  
accounting standards                                会计准则 yrDWIU(8;6  
Accounting Standards for Business Enterprises       企业会计准则 4LCgQS6  
accounting system                             会计系统 3b_tK^|'  
accounting treatment                                会计处理 I92c!`{  
accuracy                                    准确性，精确性 ,sAN,?eG~  
additional audit procedures                      追加审计程序 ~dIb>[7wy  
addressee                                         收件人，收信人 [7gyF}*;  
Administration of State-owned Assets  (the～)     国有资产管理局 h=q%h8  
administrative laws and regulations                 行政法规 )8c`o  
adverse impact                                 不利影响，负面影响 6zQ {Y"0  
adverse opinion                                反对意见 "CEy r0h  
advisory group                                  咨询组，顾问组 W~1/vJ.*l  
agency fee                                        代理费，代理费用 x04JU$@  
aggregate                                          总计，合计为…… ^J8sR4p#  
alternation of document and record                 变造文件和记录 ,_66U;T  
alternative audit procedures                      替代审计程序，备选审计程序 :'OC
Q.[{s  
amend                                              修改，修订 hIj[#M&6  
amortisation                                      摊销 a0"gt"qA  
analytical capacity                             分析能力 M
y:9  
analytical procedures                               分析性程序 8F$b/Z  
annual financial statements                        年度会计报表，年度财务报表 iL-I#"qT,  
appendix                                          附录，附表 u_aln[oIv  
applicable                                         适用的 Y$^x.^dT,  
applicable laws and regulations                 适用的法规 zS Yh ?NB5  
application systems                                  应用系统 TtL2}Wdd.%  
apply consistently                              一贯地执行，一贯地实施 qAH@)}  
appropriate                                       适当的，合适的； n'/w(o$&  
征用，挪用 jafq(t  
appropriate authorization                          适当的授权 5zlgmCGow  
appropriateness of audit evidence                    审计证据的适当性 Sx,O)  
approval                                    批准，核准 %6`{KT?  
assertion                                    (会计报表上的)认定；确认 \?,'i/c-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 UarU.~Uqi  
asset                                                 资产，财产 <v?9: }  
asset restructuring                             资产重组 U*ZP>Vv  
assignment of duties                                 职责的划分 }b9#.H9  
assistant                                     助理，助理人员 PN{l)&K2.  
associated company                                 联属公司，联营公司 n:?fv=9n  
association                                        联合，结合；协会，社团 hFw\uETu  
assumption                                       假设，假定 xMsos?5}  
at a given date                                         在某一特定时日 ;Ef:mr"Nu  
attestation                                         鉴证，公证 W{Cc wq  
attestation service                             鉴证服务 ;lS
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audit adjustment                                审计调整 "C$z)  
audit areas                                        审计领域 3G9YpA_}X  
audit conclusion                                审计结论 fGiN`j}j  
audit effectiveness                             审计效果 ZdE
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audit efficiency                                  审计效率 0s = h*"[  
audit engagement letter                      审计业务约定书 3,j)PKf ;  
audit evidence                                          审计证据 /&=E=S6
 
audit fee                                    审计费   Z*d8b  
audit files                                          审计档案 ,\;;1Kq  
audit findings                                     审计中发现的事项 b 2n.v.$G  
audit implementation stage                        审计实施阶段 (NUk{MTX  
audit mark                                        审计标识 9?r|Y@xh]  
audit materiality                                 审计重要性 w,NK]<dU@  
audit method                                     审计方法 bz_Zk  
audit objective                                         审计目标，审计目的 d"+zDc;  
audit of financial statements                      会计报表审计，财务报表审计 ~R.8r-kD`  
audit opinion                                     审计意见 nnmn@t(%r  
audit period                                      被审计期间，被审计年度 uROt h_/  
audit plan                                          审计计划 rE"`q1b#  
audit planning                                    编制审计计划，制定审计计划，审计计划 p(MhDS\J  
audit planning stage                                  审计计划阶段 C #ng`7 q  
audit procedure                                审计程序 Q3#-q>;7  
audit programme                               审计程序表，具体审计计划 W|@EKE.k  
audit report                                       审计报告 yy4QY%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 -@%*~^~z'  
audit report with a qualified opinion                 有保留意见的审计报告 =+q9R`!L]  
audit report with an adverse opinion                否定意见的审计报告 P}o:WI4.cB  
audit report with dual dates                      双重日期审计报告 CjM+%l0MW  
audit reporting stage                                 审计报告阶段 m~~_iz_*  
audit responsibility                                   审计责任 DO(-)izC  
audit results                                      审计结果 XOO!jnQu  
audit risk                                          审计风险 vV 1F|  
audit sampling                                          审计抽样 _`WbR&d2Id  
audit sampling techniques                         审计抽样方法，审计抽样技术 a +Q9kh  
audit strategies                                  审计策略 y3$i?}?A  
audit summary                                         审计总结，审计小结 ]{
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audit team                                         审计小组 )J8dm'wH92  
audit test                                    审计测试 693J?Yah[  
audit trail                                          审计轨迹 \t'(&taX<  
audit work                                        审计工作 >2`)S{pBD  
audit working paper                                 审计工作底稿 m;{_%oQ;  
audited financial statement                        审计会计报表，已审计财务报表 x^}kG[s  
Auditing Guidelines (the～)                      审计规范指南 <CJua1l\  
auditing standards                             审计准则 ,+P!R0PNH  
audit-oriented working paper                          (审计)业务类工作底稿 I,vy__sZ  
authorisation                                     授权 DF'-dh</*  
authorisation of transaction                       交易的授权 Eom|*2vWIC  
availability                                         可获得性 y]9 3z!#Z  
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balance                                      余额；差额；平衡 Mw
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balance sheet                                    资产负债表 km'3[}8o&  
bank                                                 银行 tfj6#{M5  
bank account                                    银行账户，银行户头 F ^Rt 6Io  
bank statement                                 银行对账单 d8Jy$,/`?  
barter transaction                              易货交易，以物换物交易 ivC1 =+  
basis of audit                                    审计依据 J&S$F:HM  
basis of preparation                                (会计报表的)编制基础 CfQOG7e@  
book of account                               账目，账簿 ]y@8mb&  
borrowing                                         借款，贷款，借债 Ixg.^>62  
branch                                              分支，分支机构，分店 [o <R#f`  
brought forward                                (账户余额等的)承上年，承上期，承上页 z71.5n!C  
budget                                              预算 #gi0FXL  
building                                      建筑物；大楼 y5iLFR3z  
business conditions                                  业务情况，经营情况 0 V*Di2  
business licence                               (企业等的)营业执照 [=9-AG~}  
business relation                                业务关系 vmL%%7  
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