[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 WB=<W#?w7%  
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审计词汇英汉对照 0>~6Z  
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ability to continue as a going concern               持续经营能力 3f:1D=f  
acceptability                                     可接受性，可接受程度 <_sT]?N#  
acceptable level of detection risk                     检查风险的可接受水平 :i,c<k  
acceptance of engagement                       接受委托 2LxVt@_R!%  
accepting the engagement for the first time              首次接受委托 :|m~<'g  
access to asset                                         对资产的接触 ,$6MM6W;-F  
according to                                     根据，依据，依照 $vw}p.  
account balance                                账户余额 XJxs4a1[t  
account for                                       对……进行会计处理，核算；解释 /_k hFw  
accounting                                        会计，会计学 K&D}!.~/  
accounting advisory serve                        会计咨询服务 !(ux.T0  
accounting firm                                 会计师事务所 X^ ^?}>t[  
accounting information                      会计信息，会计资料 Cj4b]*Q,  
accounting period                             会计期间 dnX` F5zd  
accounting policies                                   会计政策 Z;~E+dXC  
accounting professional bodies                 会计职业组织，会计职业团体 |Z7bd^  
accounting records                                   会计记录 Y^jnlS)h  
accounting responsibility                           会计责任 D O-K  
accounting service                             会计服务 a5U2[Ko80  
accounting standards                                会计准则 h-_0 A]  
Accounting Standards for Business Enterprises       企业会计准则 6
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accounting system                             会计系统 6rN5Xf cS  
accounting treatment                                会计处理 S~a:1 _Wl  
accuracy                                    准确性，精确性 xwH|ryfs,Z  
additional audit procedures                      追加审计程序 VrGb;L'[  
addressee                                         收件人，收信人 SKc T  
Administration of State-owned Assets  (the～)     国有资产管理局 oIL+@}u7  
administrative laws and regulations                 行政法规 $Z7|t  
adverse impact                                 不利影响，负面影响 +} !F(c  
adverse opinion                                反对意见 l#vw L 15  
advisory group                                  咨询组，顾问组 dT@SO  
agency fee                                        代理费，代理费用 sO4}kxZ  
aggregate                                          总计，合计为…… g2 {?EP  
alternation of document and record                 变造文件和记录 Hj4w i|  
alternative audit procedures                      替代审计程序，备选审计程序 '3_B1
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amend                                              修改，修订 u FYQ^  
amortisation                                      摊销 .Mco
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analytical capacity                             分析能力 }zS&H-8K  
analytical procedures                               分析性程序 xc]C#q  
annual financial statements                        年度会计报表，年度财务报表 FiU;>t<)  
appendix                                          附录，附表 >yT@?!/Q>'  
applicable                                         适用的 D)~nAkVq  
applicable laws and regulations                 适用的法规 "1`i]Y\ '  
application systems                                  应用系统 ]S2[eS  
apply consistently                              一贯地执行，一贯地实施 h,6S$,UI  
appropriate                                       适当的，合适的； u*-<5&X  
征用，挪用 Jgv>$u  
appropriate authorization                          适当的授权 }`/n2  
appropriateness of audit evidence                    审计证据的适当性 QGz3id6  
approval                                    批准，核准 #z^1)7  
assertion                                    (会计报表上的)认定；确认 ; 7v7V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >5vl{{,$K  
asset                                                 资产，财产 J'^$|/Q  
asset restructuring                             资产重组 Y./}z CT  
assignment of duties                                 职责的划分 JHh9> .1  
assistant                                     助理，助理人员 t?H;iBrpxd  
associated company                                 联属公司，联营公司 [#rdfN'?U  
association                                        联合，结合；协会，社团 <<zz*;RJJ  
assumption                                       假设，假定 GH+FZ (F  
at a given date                                         在某一特定时日 |VR5Q(d  
attestation                                         鉴证，公证 @NwM+^  
attestation service                             鉴证服务 TNT"2FoBd  
audit adjustment                                审计调整 ,lS-
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audit areas                                        审计领域
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audit conclusion                                审计结论 )I-?zyL  
audit effectiveness                             审计效果 }~~^ZtJ\  
audit efficiency                                  审计效率 83,1d*`  
audit engagement letter                      审计业务约定书 iK:qPrk-  
audit evidence                                          审计证据 eh7r'DmAR  
audit fee                                    审计费 V?z{UZkR  
audit files                                          审计档案 `k%#0E*H  
audit findings                                     审计中发现的事项 J8?6G&0H  
audit implementation stage                        审计实施阶段 Odjd`DD1  
audit mark                                        审计标识 PEn^.v@  
audit materiality                                 审计重要性 /(pD^D  
audit method                                     审计方法 wp  GnS  
audit objective                                         审计目标，审计目的 QT l._j@  
audit of financial statements                      会计报表审计，财务报表审计 Rpd/9x.)&  
audit opinion                                     审计意见 <RVtLTd/  
audit period                                      被审计期间，被审计年度 } 9s  
audit plan                                          审计计划 #|1QA3KzO  
audit planning                                    编制审计计划，制定审计计划，审计计划 =X5&au o  
audit planning stage                                  审计计划阶段 k:@Ls  
audit procedure                                审计程序 @ZPTf>J}  
audit programme                               审计程序表，具体审计计划 x[~OVG0M*  
audit report                                       审计报告 .%b_3s".  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 o9d$ 4s@/  
audit report with a qualified opinion                 有保留意见的审计报告 W
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audit report with an adverse opinion                否定意见的审计报告 sP8&p*TJF  
audit report with dual dates                      双重日期审计报告 GaqG8%.  
audit reporting stage                                 审计报告阶段 v]SE?xF{U  
audit responsibility                                   审计责任 >^GCSPe  
audit results                                      审计结果 M`fXH 3D  
audit risk                                          审计风险 v/+
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audit sampling                                          审计抽样 mKn357:  
audit sampling techniques                         审计抽样方法，审计抽样技术 C|@k+^S  
audit strategies                                  审计策略 {u6fa>R&$  
audit summary                                         审计总结，审计小结 LA%al @  
audit team                                         审计小组 ^&/&I9z  
audit test                                    审计测试 `v2l1CQ:^  
audit trail                                          审计轨迹 3Wxtxk._E  
audit work                                        审计工作 ZboJszNb;  
audit working paper                                 审计工作底稿 #$B,8LFz,$  
audited financial statement                        审计会计报表，已审计财务报表 ?,DbV|3_\  
Auditing Guidelines (the～)                      审计规范指南 >d V@9  
auditing standards                             审计准则 "$ cT*}br  
audit-oriented working paper                          (审计)业务类工作底稿 mg/kyua^  
authorisation                                     授权 QF "&~
 
authorisation of transaction                       交易的授权 cP=mJ1  
availability                                         可获得性 !TZ/PqcE  
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balance                                      余额；差额；平衡 Jxw:Jk
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balance sheet                                    资产负债表 kzpbs?<;  
bank                                                 银行  lG#&1  
bank account                                    银行账户，银行户头 6WcbJ_"mq  
bank statement                                 银行对账单 ;-^9j)31+F  
barter transaction                              易货交易，以物换物交易 svjFy/T(lL  
basis of audit                                    审计依据 Qug'B  
basis of preparation                                (会计报表的)编制基础 "FvlZRfXj  
book of account                               账目，账簿 tKG
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borrowing                                         借款，贷款，借债 $KHDS:&  
branch                                              分支，分支机构，分店 K#< Wt5  
brought forward                                (账户余额等的)承上年，承上期，承上页 m48Y1'4  
budget                                              预算 OVf|4J/Yx  
building                                      建筑物；大楼 7Q}@L1A9F,  
business conditions                                  业务情况，经营情况 wh+ibH}@!  
business licence                               (企业等的)营业执照 FY*0gp  
business relation                                业务关系 7N=VVD~!b  
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