[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 1oIu~f{`  
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审计词汇英汉对照 {v}jV{'^um  
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ability to continue as a going concern               持续经营能力 T89VSB~  
acceptability                                     可接受性，可接受程度 -2Azpeh  
acceptable level of detection risk                     检查风险的可接受水平 uu582%tiG  
acceptance of engagement                       接受委托 prg8Iq'w  
accepting the engagement for the first time              首次接受委托 dbLxm!;(  
access to asset                                         对资产的接触 S~DY1e54GF  
according to                                     根据，依据，依照 K1>(Fs$  
account balance                                账户余额 7?JcB?G4  
account for                                       对……进行会计处理，核算；解释 )hai?v~g   
accounting                                        会计，会计学 -d6*
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accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 `+0)dTA(g$  
accounting information                      会计信息，会计资料 wY j~(P"  
accounting period                             会计期间 I3V>VLv  
accounting policies                                   会计政策 rfNt  
accounting professional bodies                 会计职业组织，会计职业团体 T"m(V/L$W  
accounting records                                   会计记录 >K;'dB/m;1  
accounting responsibility                           会计责任 3eFBe2  
accounting service                             会计服务 < =,KP)  
accounting standards                                会计准则 v{2Vg  
Accounting Standards for Business Enterprises       企业会计准则 ba  
accounting system                             会计系统 \W6|un  
accounting treatment                                会计处理 v+Q#O[  
accuracy                                    准确性，精确性 [0G>=h@u  
additional audit procedures                      追加审计程序 XOy#?X/`  
addressee                                         收件人，收信人 QP e}rQnm  
Administration of State-owned Assets  (the～)     国有资产管理局 )(pJ~"'L  
administrative laws and regulations                 行政法规 =`]yq;(C7j  
adverse impact                                 不利影响，负面影响 OAQ'/{~7  
adverse opinion                                反对意见 Ma3H
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advisory group                                  咨询组，顾问组 jP";ll|c  
agency fee                                        代理费，代理费用 D:HeP:.I  
aggregate                                          总计，合计为…… BDg6ZI<n  
alternation of document and record                 变造文件和记录 1`_i%R^  
alternative audit procedures                      替代审计程序，备选审计程序 %R{clbbbn  
amend                                              修改，修订 ^MWfFpJV!]  
amortisation                                      摊销 ?%HtPm2< %  
analytical capacity                             分析能力 W$B
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analytical procedures                               分析性程序 :q4Mn r  
annual financial statements                        年度会计报表，年度财务报表 Pz"!8b-MN  
appendix                                          附录，附表 -j9R%+YW<  
applicable                                         适用的 ~>)GW  
applicable laws and regulations                 适用的法规 ud-.R~f{e  
application systems                                  应用系统 UmU=3et<Wj  
apply consistently                              一贯地执行，一贯地实施 !m1pL0  
appropriate                                       适当的，合适的； X3Vpxtb  
征用，挪用 QE5 85s 5  
appropriate authorization                          适当的授权 |
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appropriateness of audit evidence                    审计证据的适当性 mHo x  
approval                                    批准，核准 *R>I%?]V3  
assertion                                    (会计报表上的)认定；确认 ls6ywLP{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YAZ=-@]`\  
asset                                                 资产，财产 1W HR;!u  
asset restructuring                             资产重组 4f"a
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assignment of duties                                 职责的划分 qhpq\[U6in  
assistant                                     助理，助理人员 9bXU!l[  
associated company                                 联属公司，联营公司 s/Wg^(&M  
association                                        联合，结合；协会，社团 N_r*Ig  
assumption                                       假设，假定 k 9Kv  
at a given date                                         在某一特定时日 i\rI j0+  
attestation                                         鉴证，公证 j&Ayk*  
attestation service                             鉴证服务 W^&t8
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audit adjustment                                审计调整 s:cS 9A8  
audit areas                                        审计领域 -ij1%#tz  
audit conclusion                                审计结论 k<W]VS3N  
audit effectiveness                             审计效果 hv .Mf.m  
audit efficiency                                  审计效率 Hv0sl+  
audit engagement letter                      审计业务约定书 {M E|7TS=  
audit evidence                                          审计证据 >KH4X:  
audit fee                                    审计费 OG 5n9sx  
audit files                                          审计档案 >e-XZ2>Sj  
audit findings                                     审计中发现的事项 n]coqJ  
audit implementation stage                        审计实施阶段 uD:O[H-x  
audit mark                                        审计标识 3g2t{%  
audit materiality                                 审计重要性 ,-DE;l^Q=  
audit method                                     审计方法 wQnr*kyza  
audit objective                                         审计目标，审计目的 O t`}eL-  
audit of financial statements                      会计报表审计，财务报表审计 S_2I8G^A  
audit opinion                                     审计意见 P!YT{}  
audit period                                      被审计期间，被审计年度 a/^YgrC\T  
audit plan                                          审计计划 0#*\o1r\p  
audit planning                                    编制审计计划，制定审计计划，审计计划 T*h+"TmE  
audit planning stage                                  审计计划阶段 TJsT .DWW~  
audit procedure                                审计程序 V |?  
audit programme                               审计程序表，具体审计计划 ^#^u90I  
audit report                                       审计报告 'Dk(jpYB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s9`T%pg  
audit report with a qualified opinion                 有保留意见的审计报告 3y 3 U`Mo  
audit report with an adverse opinion                否定意见的审计报告 9y]$c1  
audit report with dual dates                      双重日期审计报告 u{p\8v%7  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 <JH0 &  
audit results                                      审计结果 &<^@/osi  
audit risk                                          审计风险 p6}
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audit sampling                                          审计抽样 _9 Gy`  
audit sampling techniques                         审计抽样方法，审计抽样技术 ha8do^x  
audit strategies                                  审计策略 2,QkktJLo  
audit summary                                         审计总结，审计小结 s^KxAw_IV  
audit team                                         审计小组 Ha C?,  
audit test                                    审计测试 & bw1  
audit trail                                          审计轨迹 Fx3VQ'%J  
audit work                                        审计工作 (vj2XiO^+  
audit working paper                                 审计工作底稿 [Q 2t,tQx  
audited financial statement                        审计会计报表，已审计财务报表 eEc ;w#  
Auditing Guidelines (the～)                      审计规范指南 {8B\-LUR  
auditing standards                             审计准则 Zp_ _  
audit-oriented working paper                          (审计)业务类工作底稿 Ugdm"  
authorisation                                     授权 p-(Z[G*  
authorisation of transaction                       交易的授权 H8-,gV  
availability                                         可获得性 HZK0Ldf  
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balance                                      余额；差额；平衡 1@nR.v"$  
balance sheet                                    资产负债表 nW drVT$  
bank                                                 银行 e&0B4wVAQ  
bank account                                    银行账户，银行户头 )
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bank statement                                 银行对账单 }=GyBnXu  
barter transaction                              易货交易，以物换物交易 !w)Mm P Xb  
basis of audit                                    审计依据 "!Qhk3*  
basis of preparation                                (会计报表的)编制基础 *V"
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book of account                               账目，账簿 Spk
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borrowing                                         借款，贷款，借债 -I_lCZ{Nbi  
branch                                              分支，分支机构，分店 D 1hKjB&  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~y| %D;  
budget                                              预算
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building                                      建筑物；大楼 q]r!5&Z  
business conditions                                  业务情况，经营情况 lMm-K%(2  
business licence                               (企业等的)营业执照 q/B+F%QiMQ  
business relation                                业务关系 BO9Z"|"  
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