[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 lsNd_7k  
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审计词汇英汉对照 Dv`c<+q(#  
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ability to continue as a going concern               持续经营能力 sCHJ&>m5-  
acceptability                                     可接受性，可接受程度 y"w ShAR  
acceptable level of detection risk                     检查风险的可接受水平 GWip -wI  
acceptance of engagement                       接受委托 Nda *L|  
accepting the engagement for the first time              首次接受委托 5l*&>C[(i  
access to asset                                         对资产的接触 3=ymm^  
according to                                     根据，依据，依照 iAU@Yg`pt  
account balance                                账户余额 Xla~Yg  
account for                                       对……进行会计处理，核算；解释 8)I^ t81
 
accounting                                        会计，会计学 <2qr}K{'A  
accounting advisory serve                        会计咨询服务 L*JjG
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accounting firm                                 会计师事务所 lHX72s|V  
accounting information                      会计信息，会计资料 Y:a]00&)#Y  
accounting period                             会计期间 pz>>)c`  
accounting policies                                   会计政策 VW4r{&rS  
accounting professional bodies                 会计职业组织，会计职业团体 HyWCMK6b  
accounting records                                   会计记录 "'\$ g[k  
accounting responsibility                           会计责任 PwLZkr@4^  
accounting service                             会计服务 !C:$?oU  
accounting standards                                会计准则 wD)XjX  
Accounting Standards for Business Enterprises       企业会计准则 ^y%T~dLkp'  
accounting system                             会计系统 '`KY!
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accounting treatment                                会计处理 o"#\ >  
accuracy                                    准确性，精确性 8X|-rM{  
additional audit procedures                      追加审计程序 0"bcdG<}  
addressee                                         收件人，收信人 @MCg%Afw  
Administration of State-owned Assets  (the～)     国有资产管理局 [q #\D  
administrative laws and regulations                 行政法规 Dm<A ^
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adverse impact                                 不利影响，负面影响 lU8`F(Mn  
adverse opinion                                反对意见 ^r
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advisory group                                  咨询组，顾问组 Jg|XH L)  
agency fee                                        代理费，代理费用 ~R92cH>L  
aggregate                                          总计，合计为…… JFk lUgg  
alternation of document and record                 变造文件和记录 !Q0w\j h  
alternative audit procedures                      替代审计程序，备选审计程序 6,{$J  
amend                                              修改，修订 BR yl4  
amortisation                                      摊销 `+Q%oj#FF  
analytical capacity                             分析能力 WI-1)1t  
analytical procedures                               分析性程序 9zy!Fq  
annual financial statements                        年度会计报表，年度财务报表 rh}J3S5vp  
appendix                                          附录，附表 NHZz _a=  
applicable                                         适用的 ^$hH1H+V  
applicable laws and regulations                 适用的法规 |8tilOqI  
application systems                                  应用系统 H~1jY4E  
apply consistently                              一贯地执行，一贯地实施 @2 fg~2M1  
appropriate                                       适当的，合适的； f=K]XTw~  
征用，挪用 ut7zVp<"  
appropriate authorization                          适当的授权 SKsKPqz  
appropriateness of audit evidence                    审计证据的适当性 Z}Ft:7   
approval                                    批准，核准 )|=j`jCC  
assertion                                    (会计报表上的)认定；确认 & FN.:_E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 P\rg" 3  
asset restructuring                             资产重组 Gu\q%'I  
assignment of duties                                 职责的划分 6G""I]uT  
assistant                                     助理，助理人员 <lE<f+  
associated company                                 联属公司，联营公司 n8ZZ#}Nhg  
association                                        联合，结合；协会，社团 1NA.nw.  
assumption                                       假设，假定 L>4"(  
at a given date                                         在某一特定时日 n[Y~]  
attestation                                         鉴证，公证 IKilr'  
attestation service                             鉴证服务 4)urU7[ &)  
audit adjustment                                审计调整 8>in_h9  
audit areas                                        审计领域 [j/9neaye  
audit conclusion                                审计结论 pJ'"j 6Q  
audit effectiveness                             审计效果 0[?Xxk}s0  
audit efficiency                                  审计效率 :(*V?WI  
audit engagement letter                      审计业务约定书 9 X`Sm}i  
audit evidence                                          审计证据 jLHkOk5{:  
audit fee                                    审计费 @>Km_Ax  
audit files                                          审计档案 x\G'kEd  
audit findings                                     审计中发现的事项 CU2*z(]&  
audit implementation stage                        审计实施阶段 w-L=LWL\  
audit mark                                        审计标识 q ,] L$  
audit materiality                                 审计重要性 ra gXn  
audit method                                     审计方法 O)n~](sC\  
audit objective                                         审计目标，审计目的 j/c&xv7=  
audit of financial statements                      会计报表审计，财务报表审计 eF-."1  
audit opinion                                     审计意见 B!L{  
audit period                                      被审计期间，被审计年度 q Y?j#fzi  
audit plan                                          审计计划 ywmo#qYe  
audit planning                                    编制审计计划，制定审计计划，审计计划 `%"\@<  
audit planning stage                                  审计计划阶段 (2E\p  
audit procedure                                审计程序 9W1YW9rL  
audit programme                               审计程序表，具体审计计划 ag;pN*z  
audit report                                       审计报告 jZkcBIK2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H;k~oIsk  
audit report with a qualified opinion                 有保留意见的审计报告 LxSpctiNx  
audit report with an adverse opinion                否定意见的审计报告 9ZsVy
 
audit report with dual dates                      双重日期审计报告 ,K"U>&  
audit reporting stage                                 审计报告阶段 W/bQd)Jvk  
audit responsibility                                   审计责任 K)|G0n*qS  
audit results                                      审计结果 \aUC(K~o\;  
audit risk                                          审计风险 z3m85F%dR  
audit sampling                                          审计抽样 \\H}`0m:  
audit sampling techniques                         审计抽样方法，审计抽样技术 Z4w!p?Wqa  
audit strategies                                  审计策略 j[G  
audit summary                                         审计总结，审计小结 17"uf.G  
audit team                                         审计小组 2,b(,3{`4:  
audit test                                    审计测试 Zbt.t]N  
audit trail                                          审计轨迹 E`usknf>l  
audit work                                        审计工作 pG^  
audit working paper                                 审计工作底稿 _P 3G
  
audited financial statement                        审计会计报表，已审计财务报表 jB Z&Ad@e  
Auditing Guidelines (the～)                      审计规范指南 }"P|`"WW  
auditing standards                             审计准则 M@H;pJ+B  
audit-oriented working paper                          (审计)业务类工作底稿 oC: {aK6\  
authorisation                                     授权 S8 wLmd>  
authorisation of transaction                       交易的授权 L ;NvcUFn  
availability                                         可获得性 7<#U(,YEA  
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balance                                      余额；差额；平衡 6"O+w=5B  
balance sheet                                    资产负债表 Y^;ovH~ ve  
bank                                                 银行 l\!f
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bank account                                    银行账户，银行户头 K6/Q}W
 
bank statement                                 银行对账单 RYQR( v  
barter transaction                              易货交易，以物换物交易 5z8d} I  
basis of audit                                    审计依据 TA`1U;c{n  
basis of preparation                                (会计报表的)编制基础 vkx7paY_  
book of account                               账目，账簿 $=8 NED5  
borrowing                                         借款，贷款，借债 M4oy  
branch                                              分支，分支机构，分店 Vvn
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brought forward                                (账户余额等的)承上年，承上期，承上页 vrhT<+ q  
budget                                              预算 y^,1a [U.  
building                                      建筑物；大楼 ]}-7_n#cC  
business conditions                                  业务情况，经营情况 +mmSfuO&\  
business licence                               (企业等的)营业执照 V6&! 9b  
business relation                                业务关系 9Zt`u,;  
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