[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)Vqvb0Q  
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审计词汇英汉对照 e2*0NT^R  
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ability to continue as a going concern               持续经营能力 T9jp*  
acceptability                                     可接受性，可接受程度 Vj_(55WQ  
acceptable level of detection risk                     检查风险的可接受水平 8s-RNA>7^  
acceptance of engagement                       接受委托 2x{@19w)C  
accepting the engagement for the first time              首次接受委托 T5)Xl'Q  
access to asset                                         对资产的接触 )TJz'J\*  
according to                                     根据，依据，依照 ]|<PV5SY3.  
account balance                                账户余额 .+]e9mV  
account for                                       对……进行会计处理，核算；解释 FSoL|lH  
accounting                                        会计，会计学 @y[Zr 6\z  
accounting advisory serve                        会计咨询服务 5 (q\x(N  
accounting firm                                 会计师事务所 [bUM x  
accounting information                      会计信息，会计资料 {J%Na&D  
accounting period                             会计期间 Y N_#x  
accounting policies                                   会计政策 6_ =qpP-?  
accounting professional bodies                 会计职业组织，会计职业团体 %h=)>5- T  
accounting records                                   会计记录 E0$UoP   
accounting responsibility                           会计责任 #R4Mv(BG  
accounting service                             会计服务 vnMt>]w-}  
accounting standards                                会计准则 A3*ti!X<6  
Accounting Standards for Business Enterprises       企业会计准则 #`RYKQwB  
accounting system                             会计系统 \)eHf 7H  
accounting treatment                                会计处理 Q~G+YjM3  
accuracy                                    准确性，精确性 `* "u"7e  
additional audit procedures                      追加审计程序 N(vzxx^  
addressee                                         收件人，收信人 9"52b9U  
Administration of State-owned Assets  (the～)     国有资产管理局 L~x3}o$-o  
administrative laws and regulations                 行政法规 Qh%/{6(u  
adverse impact                                 不利影响，负面影响 7Gnslp?[U  
adverse opinion                                反对意见  ^ 'FC.  
advisory group                                  咨询组，顾问组 DQP#h5O  
agency fee                                        代理费，代理费用 vD D !.i  
aggregate                                          总计，合计为…… 5#g<L ~  
alternation of document and record                 变造文件和记录 C$){H"#  
alternative audit procedures                      替代审计程序，备选审计程序 bM;yXgorU  
amend                                              修改，修订 lyI rO"o  
amortisation                                      摊销 Y'i0=w6G  
analytical capacity                             分析能力 {S%)GvrT  
analytical procedures                               分析性程序 0&=2+=[c  
annual financial statements                        年度会计报表，年度财务报表 nQdNXv<(  
appendix                                          附录，附表 nL5Gr:SLo  
applicable                                         适用的 bxyEn'vNvQ  
applicable laws and regulations                 适用的法规 4q/E7n  
application systems                                  应用系统 NLyvi,svS  
apply consistently                              一贯地执行，一贯地实施 fKOm\R47  
appropriate                                       适当的，合适的； =rl/l8|P  
征用，挪用 bW;0E%_  
appropriate authorization                          适当的授权 KSIH1E  
appropriateness of audit evidence                    审计证据的适当性 ih.UzPg  
approval                                    批准，核准 Q\z3YUk  
assertion                                    (会计报表上的)认定；确认 6?Q&>V26Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xx[ LK  
asset                                                 资产，财产 7U:,:=  
asset restructuring                             资产重组 (aVsp*E  
assignment of duties                                 职责的划分 v\rOs+.s  
assistant                                     助理，助理人员 $Rv}L'L  
associated company                                 联属公司，联营公司 }r]WB)_w  
association                                        联合，结合；协会，社团 rtvuAF iH  
assumption                                       假设，假定 (6A>:_)  
at a given date                                         在某一特定时日 _55T  
attestation                                         鉴证，公证 =vT3SY  
attestation service                             鉴证服务 FI.S?gy0   
audit adjustment                                审计调整 %2^C  
audit areas                                        审计领域 8H./@~_ =  
audit conclusion                                审计结论  &~pj)\_  
audit effectiveness                             审计效果 '&Q_5\Tn  
audit efficiency                                  审计效率 ~^lQ[x  
audit engagement letter                      审计业务约定书 j8zh^q  
audit evidence                                          审计证据 BS;rit:  
audit fee                                    审计费 tirw{[X0n  
audit files                                          审计档案 *0{M Am  
audit findings                                     审计中发现的事项 Z%Y=Lx  
audit implementation stage                        审计实施阶段 `=uCp^+v  
audit mark                                        审计标识 M$FXDyr  
audit materiality                                 审计重要性 9r+`j  
audit method                                     审计方法 u9:;ft{}N  
audit objective                                         审计目标，审计目的 \cPGy
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audit of financial statements                      会计报表审计，财务报表审计 *0i   
audit opinion                                     审计意见 idGkX ?  
audit period                                      被审计期间，被审计年度 B5#a 4G.  
audit plan                                          审计计划 3 C=nC  
audit planning                                    编制审计计划，制定审计计划，审计计划 <3P?rcd,5K  
audit planning stage                                  审计计划阶段 -2 v|d]3qG  
audit procedure                                审计程序 86/CA[Y-  
audit programme                               审计程序表，具体审计计划 00U8<~u  
audit report                                       审计报告 qzE/n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]O<Yr'  
audit report with a qualified opinion                 有保留意见的审计报告 cy)L%`(7  
audit report with an adverse opinion                否定意见的审计报告 & ?/h5<  
audit report with dual dates                      双重日期审计报告 I-kM~q_  
audit reporting stage                                 审计报告阶段 { YJ.BWr  
audit responsibility                                   审计责任 o80pmy7@  
audit results                                      审计结果 XT{1!I(  
audit risk                                          审计风险 qw%4j9}  
audit sampling                                          审计抽样 "M7ry9dDH  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~IE:i-Kz  
audit strategies                                  审计策略 `C=!8q  
audit summary                                         审计总结，审计小结 ;Bcf~[ErM  
audit team                                         审计小组 $7TY
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audit test                                    审计测试 8PXleAn  
audit trail                                          审计轨迹 dT/Cn v=  
audit work                                        审计工作 T fzad2}^  
audit working paper                                 审计工作底稿 ~W5fJd0  
audited financial statement                        审计会计报表，已审计财务报表 )#ic"UtR  
Auditing Guidelines (the～)                      审计规范指南 GuM-H$,  
auditing standards                             审计准则 xVfJ]Y  
audit-oriented working paper                          (审计)业务类工作底稿 85"DS-+e  
authorisation                                     授权 ~lCG37  
authorisation of transaction                       交易的授权 BRoi`.b:  
availability                                         可获得性 Cd7jG  
B BTjF^&`  
balance                                      余额；差额；平衡 /nb(F h|{T  
balance sheet                                    资产负债表 eX?o4>  
bank                                                 银行 XZd !c Ff  
bank account                                    银行账户，银行户头 k49CS*I  
bank statement                                 银行对账单 b44H2A.  
barter transaction                              易货交易，以物换物交易 l3-KswU  
basis of audit                                    审计依据 3WPMS/  
basis of preparation                                (会计报表的)编制基础 wH|\;M{0V1  
book of account                               账目，账簿 SwC
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borrowing                                         借款，贷款，借债 tjDVU7um
  
branch                                              分支，分支机构，分店 =:~~RqHl  
brought forward                                (账户余额等的)承上年，承上期，承上页 k]R O=/ ?M  
budget                                              预算 CG=#rc]vz  
building                                      建筑物；大楼 ;a{ Dr  
business conditions                                  业务情况，经营情况 `~@BU  
business licence                               (企业等的)营业执照 J'@I!Jc  
business relation                                业务关系 >GT0x  
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