[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 Q  
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审计词汇英汉对照 f8&=D4)-w  
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ability to continue as a going concern               持续经营能力 P!O#"(r2]  
acceptability                                     可接受性，可接受程度 _?r+SRFn  
acceptable level of detection risk                     检查风险的可接受水平 kv5Qxj}  
acceptance of engagement                       接受委托 tRv#%>fj  
accepting the engagement for the first time              首次接受委托 s=q+3NTv  
access to asset                                         对资产的接触 ]52_p[hZ}<  
according to                                     根据，依据，依照 8%|x)  
account balance                                账户余额 3?geJlD4  
account for                                       对……进行会计处理，核算；解释 %d7iQZb>  
accounting                                        会计，会计学 TRq~n7Y7C  
accounting advisory serve                        会计咨询服务 F@I_sGCcb  
accounting firm                                 会计师事务所 Z0'3.D,l  
accounting information                      会计信息，会计资料 ~clWG-i  
accounting period                             会计期间 0?:ZERv  
accounting policies                                   会计政策 bR6bS7$  
accounting professional bodies                 会计职业组织，会计职业团体 SA&wW\Ym]  
accounting records                                   会计记录 Sph+kiy|  
accounting responsibility                           会计责任 =0:hrg+Zgx  
accounting service                             会计服务 {'ZnxK'  
accounting standards                                会计准则 Z~nl{P#  
Accounting Standards for Business Enterprises       企业会计准则 VC+\RB#:-  
accounting system                             会计系统 14&EdTG.  
accounting treatment                                会计处理 :qZ^<3+:  
accuracy                                    准确性，精确性 qQ_B[?+W  
additional audit procedures                      追加审计程序 9BY b{<0tS  
addressee                                         收件人，收信人 g<C})84y3  
Administration of State-owned Assets  (the～)     国有资产管理局 lxd<^R3i#^  
administrative laws and regulations                 行政法规 +|?c_vD  
adverse impact                                 不利影响，负面影响 <Q0&[q;Z  
adverse opinion                                反对意见 5cADC`
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advisory group                                  咨询组，顾问组 Ya. $x~  
agency fee                                        代理费，代理费用 }n=NHHtJ  
aggregate                                          总计，合计为…… B '
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alternation of document and record                 变造文件和记录 Qh[t##I/  
alternative audit procedures                      替代审计程序，备选审计程序 < 9MnQ*@  
amend                                              修改，修订 4Klfnki  
amortisation                                      摊销 X"0Q)  
analytical capacity                             分析能力 pE<' '`  
analytical procedures                               分析性程序 7h<K)aT  
annual financial statements                        年度会计报表，年度财务报表 !+6l.`2WI  
appendix                                          附录，附表 at*
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applicable                                         适用的 (NQ[AypMI  
applicable laws and regulations                 适用的法规 ;H=6u  
application systems                                  应用系统 ; M(}fV]  
apply consistently                              一贯地执行，一贯地实施 TGNeEYr  
appropriate                                       适当的，合适的； QD<4(@c5|  
征用，挪用 kMo)4Xp  
appropriate authorization                          适当的授权 5Z[D(z  
appropriateness of audit evidence                    审计证据的适当性 E)P1`X  
approval                                    批准，核准 U)!AH^{32  
assertion                                    (会计报表上的)认定；确认 cTnbI4S;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 RFC;1+Jn  
asset                                                 资产，财产 (`NRF6'&1L  
asset restructuring                             资产重组 ' 7A7HDJ  
assignment of duties                                 职责的划分 NIfc/%  
assistant                                     助理，助理人员 #r:`bQ0;  
associated company                                 联属公司，联营公司 LTe7f8A  
association                                        联合，结合；协会，社团  {5udol5?  
assumption                                       假设，假定 zi ,Rk.  
at a given date                                         在某一特定时日 6&Dvp1`m  
attestation                                         鉴证，公证 Kq$Zyf=E  
attestation service                             鉴证服务 yjq )}y,tF  
audit adjustment                                审计调整 -?RQ%Ue  
audit areas                                        审计领域 .%rR  
audit conclusion                                审计结论 ttnXEF  
audit effectiveness                             审计效果 B<LavX>F  
audit efficiency                                  审计效率 o^?{j*)g  
audit engagement letter                      审计业务约定书 I/aAx.q  
audit evidence                                          审计证据 bwJi[xF  
audit fee                                    审计费 Z@
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audit files                                          审计档案 z aF0nov  
audit findings                                     审计中发现的事项 mSfhl(<L  
audit implementation stage                        审计实施阶段 yLx.*I^6  
audit mark                                        审计标识 deoM~r9s  
audit materiality                                 审计重要性 $<4Ar*i  
audit method                                     审计方法 6dL>Rzl$Dk  
audit objective                                         审计目标，审计目的 2YKM9Ks  
audit of financial statements                      会计报表审计，财务报表审计 xgz87d/<:  
audit opinion                                     审计意见 AG7}$O.  
audit period                                      被审计期间，被审计年度 ?C:fP`j:  
audit plan                                          审计计划 zq.&Mw
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audit planning                                    编制审计计划，制定审计计划，审计计划 %SGO"*_  
audit planning stage                                  审计计划阶段 <.b$ gX  
audit procedure                                审计程序 v8Zgog)V  
audit programme                               审计程序表，具体审计计划 *u/|NU&X  
audit report                                       审计报告 (weokP!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _6!/}Fm  
audit report with a qualified opinion                 有保留意见的审计报告 Wu( 8G  
audit report with an adverse opinion                否定意见的审计报告 $O'2oeM  
audit report with dual dates                      双重日期审计报告 Y:,R7EO{!  
audit reporting stage                                 审计报告阶段 k+[KD>;1  
audit responsibility                                   审计责任 fWyDWU  
audit results                                      审计结果 j9}0jC2Tb  
audit risk                                          审计风险 u;Eu<jU1  
audit sampling                                          审计抽样 V(u2{4gZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 xbC8Amo;8"  
audit strategies                                  审计策略 KeI:/2  
audit summary                                         审计总结，审计小结 nq f<NH3i  
audit team                                         审计小组 i 4n b#  
audit test                                    审计测试 rR@n> Xx  
audit trail                                          审计轨迹 Hi_Al,j:  
audit work                                        审计工作 @$d\5Q(G  
audit working paper                                 审计工作底稿 uV_)JZW,L  
audited financial statement                        审计会计报表，已审计财务报表 9*;isMkq<  
Auditing Guidelines (the～)                      审计规范指南 _c8.muQ<  
auditing standards                             审计准则 H?j-=Zka  
audit-oriented working paper                          (审计)业务类工作底稿 {(}w4.!  
authorisation                                     授权 ^70.g?(f[  
authorisation of transaction                       交易的授权 N!BOq`#da  
availability                                         可获得性 B"m:<@ "  
B `B\KS*Gya#  
balance                                      余额；差额；平衡 8TZA T%4  
balance sheet                                    资产负债表 f WjS)  
bank                                                 银行
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bank account                                    银行账户，银行户头 &]6K]sWJK{  
bank statement                                 银行对账单 3>9dJx4I  
barter transaction                              易货交易，以物换物交易 8[1DO1*P  
basis of audit                                    审计依据 ./nYXREO|  
basis of preparation                                (会计报表的)编制基础 d]ZC8<`w  
book of account                               账目，账簿 x;FO|fH  
borrowing                                         借款，贷款，借债 5u)^FIBj  
branch                                              分支，分支机构，分店 ~5 pC$SC6>  
brought forward                                (账户余额等的)承上年，承上期，承上页 l8xd73D)8  
budget                                              预算 9U9c"'g  
building                                      建筑物；大楼 9Ir~X|}\iL  
business conditions                                  业务情况，经营情况 _jrA?pY  
business licence                               (企业等的)营业执照 Ot$cmBhw!  
business relation                                业务关系 O\?5#.   
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