[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 .6 3=(o  
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审计词汇英汉对照 }u%"$[I}  
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ability to continue as a going concern               持续经营能力 %T!J$a)qf  
acceptability                                     可接受性，可接受程度 (&[[46   
acceptable level of detection risk                     检查风险的可接受水平 x&Cp> +i  
acceptance of engagement                       接受委托 ~>Kq<]3~  
accepting the engagement for the first time              首次接受委托 =wG+Ao  
access to asset                                         对资产的接触 >xqM5#m`E$  
according to                                     根据，依据，依照 #DFV=:|~  
account balance                                账户余额 :=Kx/E:1  
account for                                       对……进行会计处理，核算；解释 #]E(N~  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 t9^A(Vh"-  
accounting firm                                 会计师事务所 S QY"OBo<e  
accounting information                      会计信息，会计资料 4nqoZk^R  
accounting period                             会计期间 ffe1lw%  
accounting policies                                   会计政策 Wh( |+rJ?Z  
accounting professional bodies                 会计职业组织，会计职业团体 t\4[``t  
accounting records                                   会计记录 L?5f+@0.  
accounting responsibility                           会计责任 Ep
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accounting service                             会计服务 hePPxKQ-  
accounting standards                                会计准则 Wht(O~F  
Accounting Standards for Business Enterprises       企业会计准则 Nc)J18  
accounting system                             会计系统 a.@qGsIH  
accounting treatment                                会计处理 WGu%7e]  
accuracy                                    准确性，精确性 B=Ym x2A9]  
additional audit procedures                      追加审计程序 w%y
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addressee                                         收件人，收信人 17|np2~  
Administration of State-owned Assets  (the～)     国有资产管理局 MFt*&%,JX  
administrative laws and regulations                 行政法规 D)@XoM(  
adverse impact                                 不利影响，负面影响 #!2k<Q*5uT  
adverse opinion                                反对意见 l@JSK;  
advisory group                                  咨询组，顾问组 &fOdlQ?  
agency fee                                        代理费，代理费用 "*z_O  
aggregate                                          总计，合计为…… _[K"gu  
alternation of document and record                 变造文件和记录 ({^9<Us  
alternative audit procedures                      替代审计程序，备选审计程序 ::5E8919  
amend                                              修改，修订 F {+`uG  
amortisation                                      摊销 p(F" /  
analytical capacity                             分析能力 FV39QG4b4  
analytical procedures                               分析性程序 ~utJB 'gr  
annual financial statements                        年度会计报表，年度财务报表 ])DX%$f  
appendix                                          附录，附表 (X[CsaXt  
applicable                                         适用的 }8-\A7T  
applicable laws and regulations                 适用的法规 hm*cw[#O1x  
application systems                                  应用系统 kc `V4b%  
apply consistently                              一贯地执行，一贯地实施 (1R?s>3o  
appropriate                                       适当的，合适的； A{eLl  
征用，挪用 \2 y5_;O  
appropriate authorization                          适当的授权 DZS]AC*  
appropriateness of audit evidence                    审计证据的适当性 pd[ncL  
approval                                    批准，核准 X-LA}YH=tS  
assertion                                    (会计报表上的)认定；确认 h}`!(K^;3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |R kcDrB~  
asset                                                 资产，财产 }x0- V8  
asset restructuring                             资产重组 oR1
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assignment of duties                                 职责的划分 Ycr3HLJy  
assistant                                     助理，助理人员 lbdTQ6R  
associated company                                 联属公司，联营公司 %xZG*2vc!B  
association                                        联合，结合；协会，社团 g7 V8D  
assumption                                       假设，假定 ?>c=}I#Ui-  
at a given date                                         在某一特定时日 {66sB{P  
attestation                                         鉴证，公证 &,\=3'  
attestation service                             鉴证服务 ltB.Q  
audit adjustment                                审计调整 Kv'n:z 7Md  
audit areas                                        审计领域 qBV x 6MI  
audit conclusion                                审计结论 oX@ya3!Pz  
audit effectiveness                             审计效果 Uxfl_@lJ  
audit efficiency                                  审计效率 s=6}%%q6  
audit engagement letter                      审计业务约定书 cJo\#cr  
audit evidence                                          审计证据 D_mL,w  
audit fee                                    审计费 j$UV/tp5T  
audit files                                          审计档案 ?3ig)J,e[  
audit findings                                     审计中发现的事项 E/&Rb*3  
audit implementation stage                        审计实施阶段 1"7Sy3  
audit mark                                        审计标识 /MMd`VrC2  
audit materiality                                 审计重要性 \0l>q  ,  
audit method                                     审计方法 0P^L}VVX  
audit objective                                         审计目标，审计目的 %CwL:.|  
audit of financial statements                      会计报表审计，财务报表审计 gWABY%!}  
audit opinion                                     审计意见 I:bD~Fb3  
audit period                                      被审计期间，被审计年度 Ho DVn/lr  
audit plan                                          审计计划 tM-^<V&  
audit planning                                    编制审计计划，制定审计计划，审计计划 99$ 5`R;  
audit planning stage                                  审计计划阶段 (&|_quP7O  
audit procedure                                审计程序 D4eTTf
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audit programme                               审计程序表，具体审计计划 wbDM5%  
audit report                                       审计报告 f4-a?bp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 ]<(]u#g_d  
audit report with dual dates                      双重日期审计报告 9)xUA;Qw?z  
audit reporting stage                                 审计报告阶段 ^;,M}|<h  
audit responsibility                                   审计责任 dkgSvi :!  
audit results                                      审计结果  JO=[YoTr  
audit risk                                          审计风险 Pq*s{  
audit sampling                                          审计抽样 Uz cx6sw  
audit sampling techniques                         审计抽样方法，审计抽样技术 "mL++>ZSQ  
audit strategies                                  审计策略 73{'kK  
audit summary                                         审计总结，审计小结 b|Q)[y]  
audit team                                         审计小组 b" xmqWa  
audit test                                    审计测试 v_e9}yI  
audit trail                                          审计轨迹 )jWOP,|  
audit work                                        审计工作 ,B4VT 96*  
audit working paper                                 审计工作底稿 xtP LR/Z  
audited financial statement                        审计会计报表，已审计财务报表 r`)L~/  
Auditing Guidelines (the～)                      审计规范指南 43?^7_l-  
auditing standards                             审计准则 ^7;JC7qmN  
audit-oriented working paper                          (审计)业务类工作底稿 m)V/L]4  
authorisation                                     授权 `%+ mO88o  
authorisation of transaction                       交易的授权 EbeI{-'aF  
availability                                         可获得性 'r(1N
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balance                                      余额；差额；平衡 @ '@:sM_  
balance sheet                                    资产负债表 Z_\C*^  
bank                                                 银行 `1{N=!U(&  
bank account                                    银行账户，银行户头 1@u2im-O  
bank statement                                 银行对账单 {`2R,Jb%S  
barter transaction                              易货交易，以物换物交易 bjAnaya  
basis of audit                                    审计依据 e8YMX&0%  
basis of preparation                                (会计报表的)编制基础 #%J5\+ua  
book of account                               账目，账簿 tm7u^9]  
borrowing                                         借款，贷款，借债 | mu+9  
branch                                              分支，分支机构，分店 %m:m}ziLQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 G'YH6x,  
budget                                              预算 "V{yi!D{<  
building                                      建筑物；大楼 AiD[SR  
business conditions                                  业务情况，经营情况 \!]Ua.e<  
business licence                               (企业等的)营业执照 ?"?6,;F(4  
business relation                                业务关系 .0R v(Y  
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