[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 V_Njk
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审计词汇英汉对照 9)G:::8u7  
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ability to continue as a going concern               持续经营能力 d/0/$Bz}P  
acceptability                                     可接受性，可接受程度 *D,v>(  
acceptable level of detection risk                     检查风险的可接受水平 nG&w0de<>  
acceptance of engagement                       接受委托 / e~  
accepting the engagement for the first time              首次接受委托 >GdLEE'w  
access to asset                                         对资产的接触 rg#qSrHp  
according to                                     根据，依据，依照 5O;/ lX!u  
account balance                                账户余额 tEi@p;Z>  
account for                                       对……进行会计处理，核算；解释 !m
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accounting                                        会计，会计学 5*G8W\ $  
accounting advisory serve                        会计咨询服务 |_Naun=+~  
accounting firm                                 会计师事务所 kcg)_]~ 6  
accounting information                      会计信息，会计资料 EGQ1li'B  
accounting period                             会计期间 dg!1wD  
accounting policies                                   会计政策 [15hci+-  
accounting professional bodies                 会计职业组织，会计职业团体 /u " cl2|  
accounting records                                   会计记录 >#${.+y  
accounting responsibility                           会计责任 R7\{w(
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accounting service                             会计服务 pl1EJ <  
accounting standards                                会计准则 Vp- n(Z  
Accounting Standards for Business Enterprises       企业会计准则 hq|jC  
accounting system                             会计系统 jzu l{'g  
accounting treatment                                会计处理 Og&0Z)%  
accuracy                                    准确性，精确性 )_x8?:lv  
additional audit procedures                      追加审计程序 A-AN6.  
addressee                                         收件人，收信人 j`LT`p"9S  
Administration of State-owned Assets  (the～)     国有资产管理局 U 8q KD  
administrative laws and regulations                 行政法规 ?z4uze1  
adverse impact                                 不利影响，负面影响 _umO)]Si  
adverse opinion                                反对意见 mCEKEX  
advisory group                                  咨询组，顾问组 xX/Qoq (}i  
agency fee                                        代理费，代理费用 ?kT~)k  
aggregate                                          总计，合计为…… erAZG)  
alternation of document and record                 变造文件和记录 %8z+R m,Ot  
alternative audit procedures                      替代审计程序，备选审计程序 ;6\Ski0=l  
amend                                              修改，修订 `9G$p|6  
amortisation                                      摊销 0qaG#&!  
analytical capacity                             分析能力 tyGnG0GK  
analytical procedures                               分析性程序 Y/:Q|HnXQ  
annual financial statements                        年度会计报表，年度财务报表 z9uEOX&2\  
appendix                                          附录，附表 ]R2Z
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applicable                                         适用的 #!<+:y'S?  
applicable laws and regulations                 适用的法规 egIS rmL+X  
application systems                                  应用系统 S+e-b'++?  
apply consistently                              一贯地执行，一贯地实施 N2S!.H!Wz  
appropriate                                       适当的，合适的； ( .6tz  
征用，挪用 7W>}7  
appropriate authorization                          适当的授权 x""Mxn]gD  
appropriateness of audit evidence                    审计证据的适当性 ;4O;74`Zh  
approval                                    批准，核准 #h5Hi9LKf  
assertion                                    (会计报表上的)认定；确认 ZRVF{D??"%  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BZ'y}Zu*  
asset                                                 资产，财产 Ff1M~MhG  
asset restructuring                             资产重组 +wf
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assignment of duties                                 职责的划分 JOE{&^j  
assistant                                     助理，助理人员 |L~gNC
  
associated company                                 联属公司，联营公司 wtg
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association                                        联合，结合；协会，社团 hc4`'r;  
assumption                                       假设，假定 '!|E+P-  
at a given date                                         在某一特定时日 N;Gf,pE  
attestation                                         鉴证，公证 !Vod0j">  
attestation service                             鉴证服务 1{uDHB  
audit adjustment                                审计调整 }O-%kl  
audit areas                                        审计领域 []] LyWk  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 zs]>XO~Jg  
audit efficiency                                  审计效率 eJwii  
audit engagement letter                      审计业务约定书 *b7 ^s,?  
audit evidence                                          审计证据 qz_TcU'  
audit fee                                    审计费 (}7o a9Q<  
audit files                                          审计档案 YJtOdgG|q  
audit findings                                     审计中发现的事项 G%x,t-  
audit implementation stage                        审计实施阶段 9#=IrlV4  
audit mark                                        审计标识 xBx?>nN  
audit materiality                                 审计重要性 V[2<ha[n>  
audit method                                     审计方法 J~ gkGso  
audit objective                                         审计目标，审计目的 8aM% 9OU  
audit of financial statements                      会计报表审计，财务报表审计 zj$Z%|@$  
audit opinion                                     审计意见 7E84@V[\  
audit period                                      被审计期间，被审计年度 ?2bE=|  
audit plan                                          审计计划 t)kr/Z*p\  
audit planning                                    编制审计计划，制定审计计划，审计计划 OG<]`!"  
audit planning stage                                  审计计划阶段 o@V/37!  
audit procedure                                审计程序 {10+(Vl  
audit programme                               审计程序表，具体审计计划 'kONb  
audit report                                       审计报告 I]S(tx!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Yv`1ySR  
audit report with a qualified opinion                 有保留意见的审计报告 *~aI>7H  
audit report with an adverse opinion                否定意见的审计报告 zYl+BM-j,6  
audit report with dual dates                      双重日期审计报告 ]r{#268  
audit reporting stage                                 审计报告阶段 f>JzG
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audit responsibility                                   审计责任 Z(clw  
audit results                                      审计结果 C @[9 LB  
audit risk                                          审计风险 [}g5Z=l  
audit sampling                                          审计抽样 f\%X7.  
audit sampling techniques                         审计抽样方法，审计抽样技术 fJN9+l  
audit strategies                                  审计策略 sT8kVN|Uv  
audit summary                                         审计总结，审计小结 %L,,  
audit team                                         审计小组 
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audit test                                    审计测试 &I">{J<  
audit trail                                          审计轨迹 _:z
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audit work                                        审计工作 Bf}0'MK8zQ  
audit working paper                                 审计工作底稿 #T#FUI1p  
audited financial statement                        审计会计报表，已审计财务报表 dodz|5o%  
Auditing Guidelines (the～)                      审计规范指南 BqJ
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auditing standards                             审计准则 9"v
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audit-oriented working paper                          (审计)业务类工作底稿 G37L 9IG-M  
authorisation                                     授权 mgl' d  
authorisation of transaction                       交易的授权 `1}yB  
availability                                         可获得性 \VzQ1B>k  
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balance                                      余额；差额；平衡 rEyMSLN  
balance sheet                                    资产负债表 Czl 8Q oH  
bank                                                 银行 pF{Ri  
bank account                                    银行账户，银行户头 TOP'Bmb  
bank statement                                 银行对账单 >L3p qK   
barter transaction                              易货交易，以物换物交易 =>TtX@Q{  
basis of audit                                    审计依据 ]$X=~>w  
basis of preparation                                (会计报表的)编制基础 +hY
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book of account                               账目，账簿 -^%"w  
borrowing                                         借款，贷款，借债 }T(q"Vf~  
branch                                              分支，分支机构，分店 (>% Vj  
brought forward                                (账户余额等的)承上年，承上期，承上页 l@2`f#y1~<  
budget                                              预算 ':fbf7EL<  
building                                      建筑物；大楼 a*@Z^5f  
business conditions                                  业务情况，经营情况 [&59n,R`  
business licence                               (企业等的)营业执照 X>YOo~yS5  
business relation                                业务关系 "alO"x8t  
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