[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 PR:k--)D  
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审计词汇英汉对照 _CwTe=K}  
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ability to continue as a going concern               持续经营能力 gx&es\  
acceptability                                     可接受性，可接受程度 /jv/qk3i  
acceptable level of detection risk                     检查风险的可接受水平 GZ%vFje_ K  
acceptance of engagement                       接受委托 'I[?R&j$G  
accepting the engagement for the first time              首次接受委托 -TUJ"ep]QJ  
access to asset                                         对资产的接触 L\Se ,  
according to                                     根据，依据，依照 }b_Ob  
account balance                                账户余额 I8xdE(o8+  
account for                                       对……进行会计处理，核算；解释 %:3XYO.w-  
accounting                                        会计，会计学 _w^,j"  
accounting advisory serve                        会计咨询服务 z^bS+0S5x!  
accounting firm                                 会计师事务所 \&"C  
accounting information                      会计信息，会计资料 cu!%aM,/<-  
accounting period                             会计期间 ?f?5Kye  
accounting policies                                   会计政策 ^<I(  
accounting professional bodies                 会计职业组织，会计职业团体 7|,L{~  
accounting records                                   会计记录 =oAS(7o  
accounting responsibility                           会计责任 #GzALF97  
accounting service                             会计服务 d$
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accounting standards                                会计准则 =uP? ?E  
Accounting Standards for Business Enterprises       企业会计准则 Xu$>$D#a  
accounting system                             会计系统 'a#lBzu\b  
accounting treatment                                会计处理 zPt<b!q  
accuracy                                    准确性，精确性 Be6Yh~m  
additional audit procedures                      追加审计程序 35\ |#2qw6  
addressee                                         收件人，收信人 @MSmg3&  
Administration of State-owned Assets  (the～)     国有资产管理局 h}Otz "  
administrative laws and regulations                 行政法规 rA~f68h|  
adverse impact                                 不利影响，负面影响 .NOAp  
adverse opinion                                反对意见 Gwd38  
advisory group                                  咨询组，顾问组 ;V,
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agency fee                                        代理费，代理费用 ,#Z%0NLe  
aggregate                                          总计，合计为…… (Pc>D';{S  
alternation of document and record                 变造文件和记录 =j.TDv'^nd  
alternative audit procedures                      替代审计程序，备选审计程序 _ *f>UW*,  
amend                                              修改，修订 *,\v|]fc  
amortisation                                      摊销 X^\D"fmE.  
analytical capacity                             分析能力 'ZbWr*bo  
analytical procedures                               分析性程序 ]?^V xB7L  
annual financial statements                        年度会计报表，年度财务报表 8dE0y
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appendix                                          附录，附表 (&}[2pb!  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 5kGniG?T#  
application systems                                  应用系统 Xf u0d1b  
apply consistently                              一贯地执行，一贯地实施 &8$v~  
appropriate                                       适当的，合适的； B;k'J:-"  
征用，挪用 VN`.*B|9[  
appropriate authorization                          适当的授权 3FBLCD3  
appropriateness of audit evidence                    审计证据的适当性 n`,  <g  
approval                                    批准，核准 {4J.  
assertion                                    (会计报表上的)认定；确认 1 Pk+zBJ$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 7FC!^)x1  
asset                                                 资产，财产 Qs1p  
asset restructuring                             资产重组 u/=hueR<^  
assignment of duties                                 职责的划分 D$l!lRu8+L  
assistant                                     助理，助理人员 eF+F"|1h  
associated company                                 联属公司，联营公司 b-u@?G|<  
association                                        联合，结合；协会，社团 yqN`R\d  
assumption                                       假设，假定 x^
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at a given date                                         在某一特定时日 K_YrdA)6  
attestation                                         鉴证，公证 s"jvO>[  
attestation service                             鉴证服务 $nt&'Xnv  
audit adjustment                                审计调整 X4%uY  
audit areas                                        审计领域 KqI:g*H'x7  
audit conclusion                                审计结论 :-?ZU4)  
audit effectiveness                             审计效果 q`xc h[H  
audit efficiency                                  审计效率 Z^kE]Ir#EV  
audit engagement letter                      审计业务约定书 M%E<]H2;S  
audit evidence                                          审计证据 DQ.
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audit fee                                    审计费 Q(& @ra!{  
audit files                                          审计档案 j_<qnBe Q  
audit findings                                     审计中发现的事项 ~1O|4mssS  
audit implementation stage                        审计实施阶段 QAkK5,`vV.  
audit mark                                        审计标识 p/Pus;*s  
audit materiality                                 审计重要性 +[76_EXy  
audit method                                     审计方法 p9"dm{  
audit objective                                         审计目标，审计目的 V0;"Qa@q  
audit of financial statements                      会计报表审计，财务报表审计 Bsa;,  
audit opinion                                     审计意见 t3)6R(JC  
audit period                                      被审计期间，被审计年度 5*44QV  
audit plan                                          审计计划 Ul8HWk[6Iw  
audit planning                                    编制审计计划，制定审计计划，审计计划 bdL= ?KS  
audit planning stage                                  审计计划阶段 5zK,(cF0-  
audit procedure                                审计程序 <$s6?
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audit programme                               审计程序表，具体审计计划 mG~kf]Y  
audit report                                       审计报告 /EjXyrn2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C^ZoYf8+"m  
audit report with a qualified opinion                 有保留意见的审计报告 ad}8~6}_&  
audit report with an adverse opinion                否定意见的审计报告 B_[efM<R$  
audit report with dual dates                      双重日期审计报告 O#D{:H_dD>  
audit reporting stage                                 审计报告阶段 (OiV IH  
audit responsibility                                   审计责任 m7^f%<l  
audit results                                      审计结果 h$8h@2%  
audit risk                                          审计风险 R+HX'W  
audit sampling                                          审计抽样 ;"M6}5dQ4  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y_CYx  
audit strategies                                  审计策略 L\#YFf  
audit summary                                         审计总结，审计小结 NtM>`5
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audit team                                         审计小组 gvI!Ice#  
audit test                                    审计测试 D$>!vD'  
audit trail                                          审计轨迹 ei-\t qY_  
audit work                                        审计工作 .jJD$FC  
audit working paper                                 审计工作底稿 -riX=K>$  
audited financial statement                        审计会计报表，已审计财务报表 P*KIk~J  
Auditing Guidelines (the～)                      审计规范指南 b-ss^UL  
auditing standards                             审计准则 RJD{l+  
audit-oriented working paper                          (审计)业务类工作底稿 Y
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authorisation                                     授权 {py%-W  
authorisation of transaction                       交易的授权 %SC Jmn2  
availability                                         可获得性 Ao\P|K9MyL  
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balance                                      余额；差额；平衡 yeiIP  
balance sheet                                    资产负债表 a,w|r#x]  
bank                                                 银行
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bank account                                    银行账户，银行户头 XP)^81i|  
bank statement                                 银行对账单 8&U Mmbgy  
barter transaction                              易货交易，以物换物交易 e,|gr"$/  
basis of audit                                    审计依据 o8X_uKEI  
basis of preparation                                (会计报表的)编制基础 #@oB2%&X?  
book of account                               账目，账簿 4s7 RB  
borrowing                                         借款，贷款，借债 /0}Z>iK  
branch                                              分支，分支机构，分店 lpXGsKH2  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z"VP <-  
budget                                              预算 .e7tq\k  
building                                      建筑物；大楼 Qs\a&Q=0H  
business conditions                                  业务情况，经营情况 ^=eC1bQA  
business licence                               (企业等的)营业执照 b- - tl@H  
business relation                                业务关系 opH!sa@U  
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