[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 $y6 <2w%b  
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审计词汇英汉对照 F.U@8lr  
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ability to continue as a going concern               持续经营能力 zg3kU65PJE  
acceptability                                     可接受性，可接受程度 3!8(A/YP;  
acceptable level of detection risk                     检查风险的可接受水平 |\dv$`_T  
acceptance of engagement                       接受委托 fV4rVy8  
accepting the engagement for the first time              首次接受委托 .v(GVkE}  
access to asset                                         对资产的接触 >3p~>;9sc  
according to                                     根据，依据，依照 pl%!AY'oE>  
account balance                                账户余额 uGz)Vz&3  
account for                                       对……进行会计处理，核算；解释 )Zr\W3yWX  
accounting                                        会计，会计学 dV[G-p  
accounting advisory serve                        会计咨询服务 f2[R2sto@  
accounting firm                                 会计师事务所 ATqblU>D  
accounting information                      会计信息，会计资料 6 eryf?  
accounting period                             会计期间 RWv4/=}(G  
accounting policies                                   会计政策 W:
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accounting professional bodies                 会计职业组织，会计职业团体 2$Xof  
accounting records                                   会计记录 C jf<,x$  
accounting responsibility                           会计责任 7Tk//By7  
accounting service                             会计服务 mDK*LL5]W  
accounting standards                                会计准则 hYpxkco"4'  
Accounting Standards for Business Enterprises       企业会计准则 2!0tD+B  
accounting system                             会计系统 ;U>nj],uv  
accounting treatment                                会计处理 V\m"Hl>VIU  
accuracy                                    准确性，精确性 mDz44XO   
additional audit procedures                      追加审计程序 F oC
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addressee                                         收件人，收信人 ke8g tbm  
Administration of State-owned Assets  (the～)     国有资产管理局 ( 0/M?YQF  
administrative laws and regulations                 行政法规 Jy/< {7j  
adverse impact                                 不利影响，负面影响 Uk]jy>7;!  
adverse opinion                                反对意见 x)=l4A\  
advisory group                                  咨询组，顾问组 iXy1{=BDv  
agency fee                                        代理费，代理费用 /% g9g_rt#  
aggregate                                          总计，合计为…… HSysME1X:/  
alternation of document and record                 变造文件和记录 gdeM,A|  
alternative audit procedures                      替代审计程序，备选审计程序 %IBT
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amend                                              修改，修订 %:'G={G`QH  
amortisation                                      摊销 d)1gpRp  
analytical capacity                             分析能力 OGg\V V'  
analytical procedures                               分析性程序 =V|jd'iwx  
annual financial statements                        年度会计报表，年度财务报表 pC:YT/J  
appendix                                          附录，附表 ;Tr,BfV|Bf  
applicable                                         适用的 D(ItNMcKu  
applicable laws and regulations                 适用的法规 ya1 aWs~  
application systems                                  应用系统 Hg
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apply consistently                              一贯地执行，一贯地实施 ?'0!>EjY"  
appropriate                                       适当的，合适的； lND2Kb  
征用，挪用 Hh Q0>  
appropriate authorization                          适当的授权 _|["}M"?  
appropriateness of audit evidence                    审计证据的适当性 vN^.MR+<  
approval                                    批准，核准  >)<?  
assertion                                    (会计报表上的)认定；确认 wp&G]/4m  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A0Nx?  
asset                                                 资产，财产 &*>.u8:r  
asset restructuring                             资产重组 H;4QuB'^  
assignment of duties                                 职责的划分 ]O@iT= *3  
assistant                                     助理，助理人员 OM0r*<D"!  
associated company                                 联属公司，联营公司 H2BRId  
association                                        联合，结合；协会，社团 #dae^UjM  
assumption                                       假设，假定 
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at a given date                                         在某一特定时日 R`@T<ob)  
attestation                                         鉴证，公证 WF`%7A39Af  
attestation service                             鉴证服务 'Z~ZSu  
audit adjustment                                审计调整 =oI[E~1<  
audit areas                                        审计领域 BzS4:e<  
audit conclusion                                审计结论 Qwpni^D8j  
audit effectiveness                             审计效果 OUUV8K  
audit efficiency                                  审计效率 ^%,{R},s  
audit engagement letter                      审计业务约定书 |Jn|GnM  
audit evidence                                          审计证据 {Ev
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audit fee                                    审计费 Ur#jJR@%3  
audit files                                          审计档案  j5/pVXO  
audit findings                                     审计中发现的事项 h,R Isq;`  
audit implementation stage                        审计实施阶段 K1hkOj;S  
audit mark                                        审计标识 ,e43m=Kh
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audit materiality                                 审计重要性 3`yO&upk  
audit method                                     审计方法 3h:~NL  
audit objective                                         审计目标，审计目的 ~Pw9[ycn3  
audit of financial statements                      会计报表审计，财务报表审计 =F$?`q`  
audit opinion                                     审计意见 xg/(  
audit period                                      被审计期间，被审计年度 F}So=Jz9h  
audit plan                                          审计计划 DW
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audit planning                                    编制审计计划，制定审计计划，审计计划 R
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audit planning stage                                  审计计划阶段 'r7[ 9[  
audit procedure                                审计程序 ]0* aE  
audit programme                               审计程序表，具体审计计划 Axsezr/  
audit report                                       审计报告 C33Jzn's  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )iw-l~y;  
audit report with a qualified opinion                 有保留意见的审计报告 yF(9=z"?  
audit report with an adverse opinion                否定意见的审计报告 x9>$197  
audit report with dual dates                      双重日期审计报告 bUS:c 2"  
audit reporting stage                                 审计报告阶段 -c&=3O!  
audit responsibility                                   审计责任 %TQ4ZFD3  
audit results                                      审计结果 + )Qu,%2   
audit risk                                          审计风险 S'34](9n6  
audit sampling                                          审计抽样 tV(
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audit sampling techniques                         审计抽样方法，审计抽样技术 g7]S  
audit strategies                                  审计策略 V\zcv@  
audit summary                                         审计总结，审计小结 K+vD&Z^  
audit team                                         审计小组 b5)^g+8)w  
audit test                                    审计测试 K9EHT-  
audit trail                                          审计轨迹 E2r5Pg  
audit work                                        审计工作 yZ6WbI8n  
audit working paper                                 审计工作底稿 1rZ E2  
audited financial statement                        审计会计报表，已审计财务报表 @>O7/d?O  
Auditing Guidelines (the～)                      审计规范指南 ?h4 [yp=w  
auditing standards                             审计准则 b
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audit-oriented working paper                          (审计)业务类工作底稿 _MC',p&  
authorisation                                     授权 y[$UeE"0  
authorisation of transaction                       交易的授权 :ir# 7/  
availability                                         可获得性 `3\U9ZH23  
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balance                                      余额；差额；平衡 C{/U;Ie -b  
balance sheet                                    资产负债表 TNqL ')f  
bank                                                 银行 Db Qp(W0  
bank account                                    银行账户，银行户头 ,JdBVt  
bank statement                                 银行对账单 KX~ uE6rX  
barter transaction                              易货交易，以物换物交易 5V/&4$.U!  
basis of audit                                    审计依据 u;$qJj
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basis of preparation                                (会计报表的)编制基础 kEq~M10  
book of account                               账目，账簿 T3oFgzoO  
borrowing                                         借款，贷款，借债 :;Z/$M16B  
branch                                              分支，分支机构，分店 NOs00H  
brought forward                                (账户余额等的)承上年，承上期，承上页 I*TTD]e'X  
budget                                              预算 R?)Yh.vi=t  
building                                      建筑物；大楼 F}l3\uC]  
business conditions                                  业务情况，经营情况 &'12,'8  
business licence                               (企业等的)营业执照 F'[Y.tA ,#  
business relation                                业务关系 ;g?PK5rB(  
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