[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 I?gbu@o  
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审计词汇英汉对照 +u7mw<A 8  
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ability to continue as a going concern               持续经营能力 rc"yEI-``"  
acceptability                                     可接受性，可接受程度 LaRY#9  
acceptable level of detection risk                     检查风险的可接受水平 ,Ao8QN  
acceptance of engagement                       接受委托 mU;TB%#)  
accepting the engagement for the first time              首次接受委托 <Fi /!  
access to asset                                         对资产的接触 c}Qj
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according to                                     根据，依据，依照 W<t,Ivg  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 N G4wtDa  
accounting                                        会计，会计学 1Ypru<.)W  
accounting advisory serve                        会计咨询服务 ^XV$J-  
accounting firm                                 会计师事务所 ,{$:Q}`  
accounting information                      会计信息，会计资料 \\
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accounting period                             会计期间 *+5AN306  
accounting policies                                   会计政策 vNP,c]:%  
accounting professional bodies                 会计职业组织，会计职业团体 Pt E>08  
accounting records                                   会计记录 k@^)>J^  
accounting responsibility                           会计责任 @X:P`?("^  
accounting service                             会计服务 e(cctC|l  
accounting standards                                会计准则 WSL_Dc  
Accounting Standards for Business Enterprises       企业会计准则 E }UlQq  
accounting system                             会计系统 o@}Jd0D4  
accounting treatment                                会计处理 P'[w9'B  
accuracy                                    准确性，精确性 1Nv_;p.{  
additional audit procedures                      追加审计程序 m8 .sHw  
addressee                                         收件人，收信人 ^J?I-LG  
Administration of State-owned Assets  (the～)     国有资产管理局 bPWIf*3#  
administrative laws and regulations                 行政法规 ))<3+^S0V\  
adverse impact                                 不利影响，负面影响 +`zM^'^$  
adverse opinion                                反对意见 dF"Sz4DY#  
advisory group                                  咨询组，顾问组 +h"RXwlBM  
agency fee                                        代理费，代理费用 |:C=j/f   
aggregate                                          总计，合计为…… HKV]Rn  
alternation of document and record                 变造文件和记录 ygh*oVHO  
alternative audit procedures                      替代审计程序，备选审计程序 al1Uf]xh  
amend                                              修改，修订 *:wu{3g}M`  
amortisation                                      摊销 w[t!?(![>  
analytical capacity                             分析能力 z>~Hc8*]3  
analytical procedures                               分析性程序 :`25@<*u  
annual financial statements                        年度会计报表，年度财务报表 - 3kg,=HU;  
appendix                                          附录，附表 wUab)L  
applicable                                         适用的 >J+hu;I5  
applicable laws and regulations                 适用的法规 s-
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application systems                                  应用系统 vn7<>k>dx  
apply consistently                              一贯地执行，一贯地实施 S 7RB`I5  
appropriate                                       适当的，合适的； QOMh"wC3  
征用，挪用 F|9 W7  
appropriate authorization                          适当的授权 x pT85D  
appropriateness of audit evidence                    审计证据的适当性 1jpcoJ@s  
approval                                    批准，核准 5^+>*z  
assertion                                    (会计报表上的)认定；确认 <GT&q <4w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 SnRk ` 5t  
asset                                                 资产，财产 Srg
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asset restructuring                             资产重组 X0O@,  
assignment of duties                                 职责的划分 ew
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assistant                                     助理，助理人员 yc?+L;fN  
associated company                                 联属公司，联营公司 s0WI93+z  
association                                        联合，结合；协会，社团 q,A;d^g  
assumption                                       假设，假定 $5Jo%K%  
at a given date                                         在某一特定时日 NLf6}  
attestation                                         鉴证，公证 ?*){%eE  
attestation service                             鉴证服务 =y.?=`"  
audit adjustment                                审计调整 C;QIp6"1  
audit areas                                        审计领域 Tapj7/0`   
audit conclusion                                审计结论 D<78Tm x  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 l@Uo4b^4x  
audit engagement letter                      审计业务约定书 kO>F, M  
audit evidence                                          审计证据 MIGcV9hf  
audit fee                                    审计费 v47Y7s:uQ  
audit files                                          审计档案 =J:6p-\*  
audit findings                                     审计中发现的事项 $9)|cO  
audit implementation stage                        审计实施阶段 WW\t<O;z  
audit mark                                        审计标识 )*Xd  
audit materiality                                 审计重要性 ;H}XW=vO  
audit method                                     审计方法 ~H`~&?  
audit objective                                         审计目标，审计目的 w,f1F;!q1  
audit of financial statements                      会计报表审计，财务报表审计 e:#c\Ay+  
audit opinion                                     审计意见 PZ06 _  
audit period                                      被审计期间，被审计年度 ;n0VF77>O  
audit plan                                          审计计划 lC) :$W  
audit planning                                    编制审计计划，制定审计计划，审计计划 /i.3v45t"  
audit planning stage                                  审计计划阶段 *uoc;6  
audit procedure                                审计程序 w_4/::K*  
audit programme                               审计程序表，具体审计计划 ]#x!mZ!  
audit report                                       审计报告 ~?`V$G=?,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0Rgo#`7l  
audit report with a qualified opinion                 有保留意见的审计报告 WCJ$S\#  
audit report with an adverse opinion                否定意见的审计报告 #[=%+*Q  
audit report with dual dates                      双重日期审计报告 99)md  
audit reporting stage                                 审计报告阶段 ay4E\=k  
audit responsibility                                   审计责任 U(*k:Fw  
audit results                                      审计结果 [Tmpj9!q  
audit risk                                          审计风险 &Cv0oi&B  
audit sampling                                          审计抽样 tgz  
audit sampling techniques                         审计抽样方法，审计抽样技术 D_VAtz  
audit strategies                                  审计策略 %+0 7>/  
audit summary                                         审计总结，审计小结 c G{>[
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audit team                                         审计小组 ixJ%wnz  
audit test                                    审计测试 ` 9 iB`<  
audit trail                                          审计轨迹 ] /w:5o#  
audit work                                        审计工作 b9FfDDOq"  
audit working paper                                 审计工作底稿 2g?O+'JD  
audited financial statement                        审计会计报表，已审计财务报表 *%6NuZ  
Auditing Guidelines (the～)                      审计规范指南 +OM`c7M:  
auditing standards                             审计准则 $=) i{kGS@  
audit-oriented working paper                          (审计)业务类工作底稿 oVDqX=G  
authorisation                                     授权 A 9\]y%!  
authorisation of transaction                       交易的授权 *|97 g*G(  
availability                                         可获得性 0{0BL@H  
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balance                                      余额；差额；平衡 H! IL5@@K  
balance sheet                                    资产负债表 GBMCw   
bank                                                 银行 01~&H8 =  
bank account                                    银行账户，银行户头 xweV8k/  
bank statement                                 银行对账单 \r4QS  
barter transaction                              易货交易，以物换物交易 HH`G/(a  
basis of audit                                    审计依据 |^ K"#K  
basis of preparation                                (会计报表的)编制基础 $;@LPE  
book of account                               账目，账簿 3JnBKh\n  
borrowing                                         借款，贷款，借债 >M1m(u84#  
branch                                              分支，分支机构，分店 ^ hoz<Ns  
brought forward                                (账户余额等的)承上年，承上期，承上页 oz54IO  
budget                                              预算 ~ 8hAmM  
building                                      建筑物；大楼 6@N?`6Bt  
business conditions                                  业务情况，经营情况 Pi^5LI6JW  
business licence                               (企业等的)营业执照 vbXZZ  
business relation                                业务关系 n+Bh-aV  
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