[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 sbn|D\p  
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审计词汇英汉对照 GBnf]A,^@  
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ability to continue as a going concern               持续经营能力 pIcvsd  
acceptability                                     可接受性，可接受程度 b.HfxYt(  
acceptable level of detection risk                     检查风险的可接受水平 #+dF3]X(&  
acceptance of engagement                       接受委托 #nG?}*#  
accepting the engagement for the first time              首次接受委托 Sh&n DdF"  
access to asset                                         对资产的接触 O#Y;s;)i"  
according to                                     根据，依据，依照 u.W}{-+kp  
account balance                                账户余额 nGb%mlb  
account for                                       对……进行会计处理，核算；解释 ZH6#(;b  
accounting                                        会计，会计学 XIQfgrGZ  
accounting advisory serve                        会计咨询服务 JAPiR=  
accounting firm                                 会计师事务所 @hC,J  
accounting information                      会计信息，会计资料 R%l6+Okr  
accounting period                             会计期间 "Z xM,kI  
accounting policies                                   会计政策 JBzRL"|  
accounting professional bodies                 会计职业组织，会计职业团体 7i(U?\A;.  
accounting records                                   会计记录 i$`OOV=/e  
accounting responsibility                           会计责任 `s[77V>  
accounting service                             会计服务 ]M2<b:yo  
accounting standards                                会计准则 >IZ|:lsxE  
Accounting Standards for Business Enterprises       企业会计准则 Gp*U2LB  
accounting system                             会计系统 um.s:vj$  
accounting treatment                                会计处理 rqa?A}'  
accuracy                                    准确性，精确性 <zUU`  
additional audit procedures                      追加审计程序 -<e8\Z`  
addressee                                         收件人，收信人 fd Vye|%  
Administration of State-owned Assets  (the～)     国有资产管理局 %K@s0uQ  
administrative laws and regulations                 行政法规 N=4`jy =  
adverse impact                                 不利影响，负面影响 `*?8<Vm  
adverse opinion                                反对意见 m]}%Ag^x  
advisory group                                  咨询组，顾问组 >v1E;-ZA  
agency fee                                        代理费，代理费用 (H=7(  
aggregate                                          总计，合计为…… +-8u09-F  
alternation of document and record                 变造文件和记录 ^)-* Ubzz  
alternative audit procedures                      替代审计程序，备选审计程序 #Z%?lx"Q0  
amend                                              修改，修订 &dA{<.  
amortisation                                      摊销 x.gR
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analytical capacity                             分析能力 *c"tW8uR  
analytical procedures                               分析性程序 KBVW<;C$  
annual financial statements                        年度会计报表，年度财务报表 2RW^Nqc9  
appendix                                          附录，附表 #L,>)XkjS  
applicable                                         适用的 sT&O%(  
applicable laws and regulations                 适用的法规 c{7<z9U  
application systems                                  应用系统 W
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apply consistently                              一贯地执行，一贯地实施 "XvM1G&s`  
appropriate                                       适当的，合适的； 2VSs#z!  
征用，挪用 s+mNr3  
appropriate authorization                          适当的授权 #f*,mY|>  
appropriateness of audit evidence                    审计证据的适当性 XLG6f(B=F  
approval                                    批准，核准 >|Xy'ZR  
assertion                                    (会计报表上的)认定；确认 p~X=<JM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^5BLuN6  
asset                                                 资产，财产 %M?A>7b  
asset restructuring                             资产重组 ,Oqd4NS  
assignment of duties                                 职责的划分 cSMiNR  
assistant                                     助理，助理人员 I,rs&m?/m  
associated company                                 联属公司，联营公司 e G8Zn<:s  
association                                        联合，结合；协会，社团 E05RqnqBn0  
assumption                                       假设，假定 {3V%  
at a given date                                         在某一特定时日 Z{'.fq2A  
attestation                                         鉴证，公证 s#f6qj  
attestation service                             鉴证服务 xRTr<j0s  
audit adjustment                                审计调整 ry99R|/d1  
audit areas                                        审计领域 Z:TW{:lrI  
audit conclusion                                审计结论 <OYy;s  
audit effectiveness                             审计效果 [xaglZ9HNo  
audit efficiency                                  审计效率 kqyVUfX$3  
audit engagement letter                      审计业务约定书 hSBR9g  
audit evidence                                          审计证据 |dP[_nh?  
audit fee                                    审计费 G"_ 8`l  
audit files                                          审计档案 0/r\#"+XT  
audit findings                                     审计中发现的事项 [1O s.G2  
audit implementation stage                        审计实施阶段 Yh^~4S?  
audit mark                                        审计标识 ~c;D@.e\  
audit materiality                                 审计重要性 CBj&8#8Z  
audit method                                     审计方法 J~\`8cds  
audit objective                                         审计目标，审计目的 !21#NCw  
audit of financial statements                      会计报表审计，财务报表审计 ss8de9T"'  
audit opinion                                     审计意见 +x?_\?&Ks  
audit period                                      被审计期间，被审计年度 S7/0B4[  
audit plan                                          审计计划 Py}`k1t*f  
audit planning                                    编制审计计划，制定审计计划，审计计划 iJIDx9 )Z  
audit planning stage                                  审计计划阶段 k{{ iF  
audit procedure                                审计程序 @(;zU~l/  
audit programme                               审计程序表，具体审计计划 'yrU_k,h  
audit report                                       审计报告 AdCi*="m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QH?}uX'x)G  
audit report with a qualified opinion                 有保留意见的审计报告 $}9.4`F>  
audit report with an adverse opinion                否定意见的审计报告 |?a 4Nl?  
audit report with dual dates                      双重日期审计报告 g%Yw Dr=0t  
audit reporting stage                                 审计报告阶段 !'yl
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audit responsibility                                   审计责任 8ec6J*b  
audit results                                      审计结果 oH[4<K>  
audit risk                                          审计风险 zmREz
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audit sampling                                          审计抽样 n$z}DE5 #  
audit sampling techniques                         审计抽样方法，审计抽样技术 h3Bs  
audit strategies                                  审计策略 M*& tVG  
audit summary                                         审计总结，审计小结 d;Uzl1;  
audit team                                         审计小组 =Wb!j18]  
audit test                                    审计测试 c(]NpH i n  
audit trail                                          审计轨迹 O{B[iy(C  
audit work                                        审计工作 e-}b]\  
audit working paper                                 审计工作底稿 !3E %u$-}  
audited financial statement                        审计会计报表，已审计财务报表 y093-  
Auditing Guidelines (the～)                      审计规范指南 Z$8X1(o  
auditing standards                             审计准则 <G5d{rKZ  
audit-oriented working paper                          (审计)业务类工作底稿 xj1FCT2  
authorisation                                     授权 EQ;,b4k?&g  
authorisation of transaction                       交易的授权 ^t|CD|,K_O  
availability                                         可获得性 6b-

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balance                                      余额；差额；平衡 d"7l< y5  
balance sheet                                    资产负债表 ujo3"j[b  
bank                                                 银行 6$d3Ap@G l  
bank account                                    银行账户，银行户头 m' LRP:9v  
bank statement                                 银行对账单 I 0/enL  
barter transaction                              易货交易，以物换物交易 v|VfSLZTb  
basis of audit                                    审计依据 c]qq *k#  
basis of preparation                                (会计报表的)编制基础 3Pb]O f#  
book of account                               账目，账簿 ~"oxytJ  
borrowing                                         借款，贷款，借债 sQBl9E'!be  
branch                                              分支，分支机构，分店 [sM
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brought forward                                (账户余额等的)承上年，承上期，承上页 ~@3X&E0S  
budget                                              预算 j'z}m+_?  
building                                      建筑物；大楼 D"5uN0Z  
business conditions                                  业务情况，经营情况 YW|KkHi*  
business licence                               (企业等的)营业执照 b~M3j &  
business relation                                业务关系 hXvg<Rf  
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