[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 O8(;=exA  
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审计词汇英汉对照 " ;_bB"q*  
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ability to continue as a going concern               持续经营能力 (cAv :EKpo  
acceptability                                     可接受性，可接受程度 LY'_U0y4  
acceptable level of detection risk                     检查风险的可接受水平 Oh9wBV  
acceptance of engagement                       接受委托 6a[D]46y,2  
accepting the engagement for the first time              首次接受委托 z9}rT<hy  
access to asset                                         对资产的接触 Q.7Rv XNw8  
according to                                     根据，依据，依照 [yM{A<\L  
account balance                                账户余额 $v#Q'?jE  
account for                                       对……进行会计处理，核算；解释 =unMgX]$  
accounting                                        会计，会计学 m(,vymt  
accounting advisory serve                        会计咨询服务 X AR~d6iZ  
accounting firm                                 会计师事务所 -l+&Bkf  
accounting information                      会计信息，会计资料 BQ{Gp 2N  
accounting period                             会计期间 Z#BwJHh  
accounting policies                                   会计政策 %H75u
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accounting professional bodies                 会计职业组织，会计职业团体 4-^
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accounting records                                   会计记录 k!H;(B"s-  
accounting responsibility                           会计责任 _6Wz1.]n  
accounting service                             会计服务 zhY VMQ  
accounting standards                                会计准则 K++pH~o  
Accounting Standards for Business Enterprises       企业会计准则 WCA`34(  
accounting system                             会计系统 gRIRc4p  
accounting treatment                                会计处理 IzF7W?k  
accuracy                                    准确性，精确性 UeV2`zIg`  
additional audit procedures                      追加审计程序 [7q~rcf,Z  
addressee                                         收件人，收信人 ^crk8O@Fw  
Administration of State-owned Assets  (the～)     国有资产管理局 V
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administrative laws and regulations                 行政法规 :BKY#uH~  
adverse impact                                 不利影响，负面影响 rpu9  
adverse opinion                                反对意见 j
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advisory group                                  咨询组，顾问组 z)xGZ*{=  
agency fee                                        代理费，代理费用 }@=m[Zx#  
aggregate                                          总计，合计为…… KT~J@];Fb  
alternation of document and record                 变造文件和记录 <&\HXAOd  
alternative audit procedures                      替代审计程序，备选审计程序 .",E}3zn  
amend                                              修改，修订 $j0]+vT  
amortisation                                      摊销 X[_w#Hwp-  
analytical capacity                             分析能力 y?GRxoCD"e  
analytical procedures                               分析性程序 ^Crl~~Gk`  
annual financial statements                        年度会计报表，年度财务报表 ]b4*`}\
 
appendix                                          附录，附表 htk5\^(X  
applicable                                         适用的 GQhzQM1HS  
applicable laws and regulations                 适用的法规 ugcWFB5
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application systems                                  应用系统 !31v@v:)  
apply consistently                              一贯地执行，一贯地实施 jo{[*]Oa  
appropriate                                       适当的，合适的； Pwf2dm$,+  
征用，挪用 |(N4ZmTm  
appropriate authorization                          适当的授权 QE[ETv  
appropriateness of audit evidence                    审计证据的适当性 |UZPn>F~  
approval                                    批准，核准 ,+<NP}Yg#G  
assertion                                    (会计报表上的)认定；确认 rD<G_%hP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L$6{{Tw"2  
asset                                                 资产，财产 <^6|ZgR  
asset restructuring                             资产重组 = q9>~E{}  
assignment of duties                                 职责的划分 }&sF \b  
assistant                                     助理，助理人员 "^VKs_U8o  
associated company                                 联属公司，联营公司 EpSVHD:*  
association                                        联合，结合；协会，社团 TV\21  
assumption                                       假设，假定 g+;m?VJ  
at a given date                                         在某一特定时日 :"7V,UP @  
attestation                                         鉴证，公证 -twV?~f  
attestation service                             鉴证服务 ;V`e%9.  
audit adjustment                                审计调整 "& 'h\  
audit areas                                        审计领域 ))V)]+  
audit conclusion                                审计结论 eE5U|y)_  
audit effectiveness                             审计效果 _Z z"`  
audit efficiency                                  审计效率 DcaVT]"  
audit engagement letter                      审计业务约定书 Ic/D!J{Y  
audit evidence                                          审计证据 .vYU4g]  
audit fee                                    审计费 ?RJ )u  
audit files                                          审计档案 +
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audit findings                                     审计中发现的事项 7y.$'<  
audit implementation stage                        审计实施阶段 J[2c[|[-  
audit mark                                        审计标识 v?BX 4FO  
audit materiality                                 审计重要性 ^55#!/9  
audit method                                     审计方法 wR +C>  
audit objective                                         审计目标，审计目的 q|BR-0yi  
audit of financial statements                      会计报表审计，财务报表审计 yM>:,TS  
audit opinion                                     审计意见 pe$" nUy|  
audit period                                      被审计期间，被审计年度 XcB!9AIO  
audit plan                                          审计计划 h'YC!hjp  
audit planning                                    编制审计计划，制定审计计划，审计计划 |1C=Ow*"  
audit planning stage                                  审计计划阶段 iV;X``S  
audit procedure                                审计程序 {eA0I\c(C  
audit programme                               审计程序表，具体审计计划 XoEiW R  
audit report                                       审计报告 xU+
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 &Iv3_T<
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audit report with a qualified opinion                 有保留意见的审计报告 tQE=c7/M  
audit report with an adverse opinion                否定意见的审计报告 \9TCP;{  
audit report with dual dates                      双重日期审计报告 ZZ k6 @C  
audit reporting stage                                 审计报告阶段 0)n#$d>  
audit responsibility                                   审计责任 ^[6eo8Ck>  
audit results                                      审计结果 U86bn(9K  
audit risk                                          审计风险 s"*ZQ0OaD  
audit sampling                                          审计抽样 E+-ahvk  
audit sampling techniques                         审计抽样方法，审计抽样技术 r(-`b8ZE  
audit strategies                                  审计策略 5<h7+ %?t9  
audit summary                                         审计总结，审计小结 de{@u<YZb  
audit team                                         审计小组 5/4N
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audit test                                    审计测试 N GP}Z4  
audit trail                                          审计轨迹 l?GN& u  
audit work                                        审计工作 F_0vh;J o  
audit working paper                                 审计工作底稿 &?C% -"|c  
audited financial statement                        审计会计报表，已审计财务报表 e<o{3*%p)  
Auditing Guidelines (the～)                      审计规范指南 <yzgZXxIaS  
auditing standards                             审计准则 CUIT)mF:  
audit-oriented working paper                          (审计)业务类工作底稿 W(U:D?e  
authorisation                                     授权 t@(S=i7}-  
authorisation of transaction                       交易的授权 +|(-7"  
availability                                         可获得性 yop,%Fe  
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balance                                      余额；差额；平衡 \`3YE~7J/  
balance sheet                                    资产负债表
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bank                                                 银行 6$] @}O^V  
bank account                                    银行账户，银行户头 n
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bank statement                                 银行对账单 B^Y AKbY  
barter transaction                              易货交易，以物换物交易 {jB& e,  
basis of audit                                    审计依据 +Y;/10p  
basis of preparation                                (会计报表的)编制基础  _0^f  
book of account                               账目，账簿 HUUN*yikj  
borrowing                                         借款，贷款，借债 ^W!w~g+  
branch                                              分支，分支机构，分店 \yD r  
brought forward                                (账户余额等的)承上年，承上期，承上页 A/pp
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budget                                              预算 2MS-e}mi  
building                                      建筑物；大楼 ?Pg{nlJvq  
business conditions                                  业务情况，经营情况 17IT:T,'  
business licence                               (企业等的)营业执照 _Q&O#
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business relation                                业务关系 x[XN;W&  
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