[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 $z"3_4a  
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审计词汇英汉对照 I dgha9K  
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ability to continue as a going concern               持续经营能力 $vnshU8/v  
acceptability                                     可接受性，可接受程度 )@Fuw*  
acceptable level of detection risk                     检查风险的可接受水平 Kr3L~4>  
acceptance of engagement                       接受委托 Bd*:y qi  
accepting the engagement for the first time              首次接受委托 ?B.>VnYZ/a  
access to asset                                         对资产的接触 Q&}`( ]k  
according to                                     根据，依据，依照 vn}:$|r$J  
account balance                                账户余额 eGwrSF#a)  
account for                                       对……进行会计处理，核算；解释 7%) F]  
accounting                                        会计，会计学 81u}J9z;  
accounting advisory serve                        会计咨询服务 LE%3.. !  
accounting firm                                 会计师事务所 &k*sxW'  
accounting information                      会计信息，会计资料 rH"
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accounting period                             会计期间 "a %5on  
accounting policies                                   会计政策 )R.y>Ucb0  
accounting professional bodies                 会计职业组织，会计职业团体 P!q!+g  
accounting records                                   会计记录 )EZ#BF<0|  
accounting responsibility                           会计责任 PTfTT_t  
accounting service                             会计服务 I&^B
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accounting standards                                会计准则 8XZS BR(Z  
Accounting Standards for Business Enterprises       企业会计准则 'B ocMjRA  
accounting system                             会计系统 0l=g$G \%  
accounting treatment                                会计处理 B~K@o.%  
accuracy                                    准确性，精确性 _yw]Cacr\  
additional audit procedures                      追加审计程序 ,_?P[~1  
addressee                                         收件人，收信人 xs y5"  
Administration of State-owned Assets  (the～)     国有资产管理局 ?s/]k#H  
administrative laws and regulations                 行政法规 \yP\@ cpY{  
adverse impact                                 不利影响，负面影响 wiKUs0|  
adverse opinion                                反对意见 gM~
dPM|  
advisory group                                  咨询组，顾问组 ~jWG U-m  
agency fee                                        代理费，代理费用 H/n3il_-I  
aggregate                                          总计，合计为…… tfW*(oU  
alternation of document and record                 变造文件和记录 OPHf9T3H  
alternative audit procedures                      替代审计程序，备选审计程序 p2s*'dab7  
amend                                              修改，修订 mxUM&`[  
amortisation                                      摊销 ,$BbJQ5  
analytical capacity                             分析能力 |zhVl  
analytical procedures                               分析性程序 P/uk]5H^  
annual financial statements                        年度会计报表，年度财务报表 {+r0Nikx_  
appendix                                          附录，附表 _P9Th#UAg  
applicable                                         适用的 ,)-7f|  
applicable laws and regulations                 适用的法规 R3=PV{`M  
application systems                                  应用系统 s3?pv  
apply consistently                              一贯地执行，一贯地实施 l>p S23  
appropriate                                       适当的，合适的； O]&DDzo  
征用，挪用 !jZX h1g%  
appropriate authorization                          适当的授权 F} d>pK9fn  
appropriateness of audit evidence                    审计证据的适当性 vZ3/t8$*  
approval                                    批准，核准 w$%d"Jm#X  
assertion                                    (会计报表上的)认定；确认 }Fy~DsQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 + q@kRQY;n  
asset                                                 资产，财产 e lj
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asset restructuring                             资产重组 Qxb5Y)/jn  
assignment of duties                                 职责的划分 $}k
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assistant                                     助理，助理人员 Fv_rDTo  
associated company                                 联属公司，联营公司 !U,W; R  
association                                        联合，结合；协会，社团 zq\YZ:JC  
assumption                                       假设，假定 Xi vzhI4  
at a given date                                         在某一特定时日 _4H 9rPhf  
attestation                                         鉴证，公证 Y v22,|:  
attestation service                             鉴证服务 ,.Xqb~  
audit adjustment                                审计调整 &,~0
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audit areas                                        审计领域 P")duv  
audit conclusion                                审计结论 5k/Y7+*?E  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 yKSvg5lLy  
audit engagement letter                      审计业务约定书 ,|RS]I>X  
audit evidence                                          审计证据 x%<oeM3U  
audit fee                                    审计费 [wKnJu  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 i4"BN,NZ{  
audit implementation stage                        审计实施阶段 v(PwE B]  
audit mark                                        审计标识 HHd;<%q  
audit materiality                                 审计重要性 doe Yc  
audit method                                     审计方法 '#JC 6#X   
audit objective                                         审计目标，审计目的 jvGGIb"&1  
audit of financial statements                      会计报表审计，财务报表审计 `+Ko{rf+9  
audit opinion                                     审计意见 ean_/E  
audit period                                      被审计期间，被审计年度 wLX:~
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audit plan                                          审计计划 DK-V3}`q}  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ih_2")d
  
audit planning stage                                  审计计划阶段 =Yd{PZ*fR  
audit procedure                                审计程序 +-8S,Rg@   
audit programme                               审计程序表，具体审计计划 $A>\I3B  
audit report                                       审计报告 + Xc s<+b  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kY e3A&J  
audit report with a qualified opinion                 有保留意见的审计报告 3 *0/<1f1!  
audit report with an adverse opinion                否定意见的审计报告
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audit report with dual dates                      双重日期审计报告 WKjE^u   
audit reporting stage                                 审计报告阶段 TCb 7-s  
audit responsibility                                   审计责任 qyA%_;ReMY  
audit results                                      审计结果 53vnON#{*  
audit risk                                          审计风险 70sb{)  
audit sampling                                          审计抽样 0[ (Z48  
audit sampling techniques                         审计抽样方法，审计抽样技术 bU3e*Er  
audit strategies                                  审计策略 g>g]qQ  
audit summary                                         审计总结，审计小结 u;-_%
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audit team                                         审计小组 '!$g<= @  
audit test                                    审计测试 @(k}q3b<  
audit trail                                          审计轨迹 R<"fcsU  
audit work                                        审计工作 q#}#A@Rg  
audit working paper                                 审计工作底稿 (f
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audited financial statement                        审计会计报表，已审计财务报表 e N]AJ%Ig  
Auditing Guidelines (the～)                      审计规范指南 s"tyCDc.c  
auditing standards                             审计准则 v$H=~m  
audit-oriented working paper                          (审计)业务类工作底稿 iR_j h=2{  
authorisation                                     授权 6p;G~,bd~  
authorisation of transaction                       交易的授权 xbZx&`(  
availability                                         可获得性 G6l:El&  
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balance                                      余额；差额；平衡 gd#j{yI/Xf  
balance sheet                                    资产负债表 xK7xA O  
bank                                                 银行 P1gW+*?  
bank account                                    银行账户，银行户头 ;F)j,Ywi)H  
bank statement                                 银行对账单 G[;GP0\N  
barter transaction                              易货交易，以物换物交易 ?vnO@Bb/a  
basis of audit                                    审计依据 C2l=7+X#W  
basis of preparation                                (会计报表的)编制基础 CxvL!ew  
book of account                               账目，账簿 1R}rL#h;=  
borrowing                                         借款，贷款，借债 REEs}88);'  
branch                                              分支，分支机构，分店 !xqy6%p  
brought forward                                (账户余额等的)承上年，承上期，承上页 U,;a+z4\  
budget                                              预算 DQ #rZi3I  
building                                      建筑物；大楼 u ZzO$e  
business conditions                                  业务情况，经营情况 QQ*` tmy  
business licence                               (企业等的)营业执照 E.ugr])  
business relation                                业务关系 ;7;=)/-  
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