[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 >0oc=9H8  
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审计词汇英汉对照 v%^H9aK_  
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ability to continue as a going concern               持续经营能力 &IYkeGQr  
acceptability                                     可接受性，可接受程度 HZ3<}`P_W  
acceptable level of detection risk                     检查风险的可接受水平 ,<7f5qg"'  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 IYPLitT  
access to asset                                         对资产的接触 QR)eJ5<  
according to                                     根据，依据，依照 ]\U'_G2]  
account balance                                账户余额 [tN/}_]  
account for                                       对……进行会计处理，核算；解释 l-rnDl  
accounting                                        会计，会计学 8J0tya"z  
accounting advisory serve                        会计咨询服务 }1wuH  
accounting firm                                 会计师事务所 V*~5*OwB  
accounting information                      会计信息，会计资料 we9AB_y  
accounting period                             会计期间 MNzq}(p  
accounting policies                                   会计政策 :.,I4>b2  
accounting professional bodies                 会计职业组织，会计职业团体 n9^zAcUbAW  
accounting records                                   会计记录 a=R-F!P)  
accounting responsibility                           会计责任 M*N8p]3Cq  
accounting service                             会计服务 g d-fJ._1  
accounting standards                                会计准则 AXCJFqk;  
Accounting Standards for Business Enterprises       企业会计准则 Z"jo xZ  
accounting system                             会计系统 5cU8GgN`  
accounting treatment                                会计处理 eMwf'*#  
accuracy                                    准确性，精确性 'Vd>"ti  
additional audit procedures                      追加审计程序 i]v!o$7  
addressee                                         收件人，收信人 sMx\WTyz  
Administration of State-owned Assets  (the～)     国有资产管理局 21qhlkdc  
administrative laws and regulations                 行政法规 .+<K-'&=  
adverse impact                                 不利影响，负面影响 tdm /U  
adverse opinion                                反对意见 ;b^@o,=  
advisory group                                  咨询组，顾问组 79v&6Io  
agency fee                                        代理费，代理费用 [g? NU]  
aggregate                                          总计，合计为…… yT4|eHl  
alternation of document and record                 变造文件和记录 !`g
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alternative audit procedures                      替代审计程序，备选审计程序 jv ";?*I6.  
amend                                              修改，修订  KB^IGF  
amortisation                                      摊销 "'Q:%_;  
analytical capacity                             分析能力 /[O
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analytical procedures                               分析性程序 So:89T  
annual financial statements                        年度会计报表，年度财务报表 *sTQ9 Kr  
appendix                                          附录，附表 xM:dFS  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 [o~w> ,a  
application systems                                  应用系统 Vk"QcW
  
apply consistently                              一贯地执行，一贯地实施 H4N==o  
appropriate                                       适当的，合适的； PJLA^eC7>  
征用，挪用 a'Z"Yz^Eo  
appropriate authorization                          适当的授权 8HzEH-J   
appropriateness of audit evidence                    审计证据的适当性 2+enRR~  
approval                                    批准，核准 < 5ow81  
assertion                                    (会计报表上的)认定；确认 !q X7   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j{vzCRa>8  
asset                                                 资产，财产 o|+tRl  
asset restructuring                             资产重组 _heQ|'(  
assignment of duties                                 职责的划分 8P .! q  
assistant                                     助理，助理人员 &zZSWNW  
associated company                                 联属公司，联营公司 #ua#$&p  
association                                        联合，结合；协会，社团 k`-L5#
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assumption                                       假设，假定 fKfi  
at a given date                                         在某一特定时日 Q_dFZ  
attestation                                         鉴证，公证 7G/"!ePW6`  
attestation service                             鉴证服务 NS1[-ng  
audit adjustment                                审计调整 <ANKoPNie  
audit areas                                        审计领域 R1nctA:  
audit conclusion                                审计结论 $j:0*Z=>  
audit effectiveness                             审计效果 4l|Am3vzX  
audit efficiency                                  审计效率 N5_v}<CN  
audit engagement letter                      审计业务约定书 'D1@+FFU0  
audit evidence                                          审计证据 "x{S3v4Rb5  
audit fee                                    审计费 &(K* TB|Om  
audit files                                          审计档案 u^ T2  
audit findings                                     审计中发现的事项 hi37p1t   
audit implementation stage                        审计实施阶段 W46sKD;\^W  
audit mark                                        审计标识 %>f:m!.  
audit materiality                                 审计重要性 g$<@!  
audit method                                     审计方法 qRU8uu  
audit objective                                         审计目标，审计目的 a7+BAma<  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 +h =lAHn&  
audit period                                      被审计期间，被审计年度 *mYec~  
audit plan                                          审计计划 cv^^NgQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 9+L! A  
audit planning stage                                  审计计划阶段 x*YJ:t  
audit procedure                                审计程序 gAE}3//  
audit programme                               审计程序表，具体审计计划 a`T{5*@  
audit report                                       审计报告 OvFZ&S[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Hi?],5,/  
audit report with a qualified opinion                 有保留意见的审计报告 NE(6`Wq`  
audit report with an adverse opinion                否定意见的审计报告 s~GO-v7  
audit report with dual dates                      双重日期审计报告 `Z{7Ut^)  
audit reporting stage                                 审计报告阶段 Y A;S'dxY  
audit responsibility                                   审计责任
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audit results                                      审计结果 5L4~7/kj  
audit risk                                          审计风险 _- EHG  
audit sampling                                          审计抽样 pdE=9l'  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?-(E$ll  
audit strategies                                  审计策略 %3q@\:s  
audit summary                                         审计总结，审计小结 ?^yZVmAo]  
audit team                                         审计小组 )]/!:I4e  
audit test                                    审计测试 r+) A)a,  
audit trail                                          审计轨迹 nGRF<2!  
audit work                                        审计工作 QutQG  
audit working paper                                 审计工作底稿 7Npz {C{I  
audited financial statement                        审计会计报表，已审计财务报表 =Y89X6  
Auditing Guidelines (the～)                      审计规范指南 L%<1cE))  
auditing standards                             审计准则 e'u9 SpJ  
audit-oriented working paper                          (审计)业务类工作底稿 A }dl@  
authorisation                                     授权 0BD3~Lv  
authorisation of transaction                       交易的授权 -0>@jfP^D  
availability                                         可获得性 dLv\H&  
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balance                                      余额；差额；平衡 nkvzv  
balance sheet                                    资产负债表 B=9|g1e  
bank                                                 银行 o\2#o5#  
bank account                                    银行账户，银行户头 z7J#1q~:yY  
bank statement                                 银行对账单 |,qz7dpe  
barter transaction                              易货交易，以物换物交易 n2$*Z6.G  
basis of audit                                    审计依据 L8!xn&uyP=  
basis of preparation                                (会计报表的)编制基础 Z,ag5 w`]L  
book of account                               账目，账簿 x3)qK6,\  
borrowing                                         借款，贷款，借债 #A?U_32z/2  
branch                                              分支，分支机构，分店 XO\P4x:c  
brought forward                                (账户余额等的)承上年，承上期，承上页 K^9!Qp  
budget                                              预算 c,e 0+  
building                                      建筑物；大楼 [_${N,1  
business conditions                                  业务情况，经营情况 MvObx'+  
business licence                               (企业等的)营业执照 aN.Phn:  
business relation                                业务关系 Al 0zL  
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