[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 sRL`dEl4l  
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审计词汇英汉对照 ]kRfB:4ED  
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ability to continue as a going concern               持续经营能力 [-k  
acceptability                                     可接受性，可接受程度 D] jzAx  
acceptable level of detection risk                     检查风险的可接受水平 xH(lm2kvT  
acceptance of engagement                       接受委托 xPk8$1meZM  
accepting the engagement for the first time              首次接受委托 wb5baY9  
access to asset                                         对资产的接触 8Pn#+IvCE  
according to                                     根据，依据，依照 mD0f<gJ1  
account balance                                账户余额 YYl4"l  
account for                                       对……进行会计处理，核算；解释 [OV"}<V  
accounting                                        会计，会计学 ] (9 Xvy  
accounting advisory serve                        会计咨询服务 RJ ||}5  
accounting firm                                 会计师事务所 ZQoU3AD;  
accounting information                      会计信息，会计资料 k,E{C{^M  
accounting period                             会计期间 )=Z>#iH1  
accounting policies                                   会计政策 +]A:M6P:{v  
accounting professional bodies                 会计职业组织，会计职业团体 nE&@Q  
accounting records                                   会计记录 (vP
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accounting responsibility                           会计责任 \y)rt )  
accounting service                             会计服务 ^HThN  
accounting standards                                会计准则 4Lh!8g=/  
Accounting Standards for Business Enterprises       企业会计准则 k_q
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accounting system                             会计系统 }=UHbU.n~!  
accounting treatment                                会计处理 8# >op6^  
accuracy                                    准确性，精确性 H*QIB_  
additional audit procedures                      追加审计程序 ^ft>@=K(|  
addressee                                         收件人，收信人 m!4ndO;0vh  
Administration of State-owned Assets  (the～)     国有资产管理局 lL3khJ:%  
administrative laws and regulations                 行政法规 4(~L#}:r!  
adverse impact                                 不利影响，负面影响 DiScFx|rE  
adverse opinion                                反对意见 EXw
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advisory group                                  咨询组，顾问组 a 3b/e8c  
agency fee                                        代理费，代理费用 $L>@Ed<  
aggregate                                          总计，合计为…… 2*< nu><b  
alternation of document and record                 变造文件和记录  |`f$tj  
alternative audit procedures                      替代审计程序，备选审计程序 1N^[.=  
amend                                              修改，修订 ^f &XQQY  
amortisation                                      摊销 :O?MSS;~  
analytical capacity                             分析能力 k\YG^I  
analytical procedures                               分析性程序 yw[g!W  
annual financial statements                        年度会计报表，年度财务报表 wd^':  
appendix                                          附录，附表  ZrxD`1L  
applicable                                         适用的 _AYK435>N  
applicable laws and regulations                 适用的法规 P *Uwg&Qz)  
application systems                                  应用系统 Ic:(Gi- %  
apply consistently                              一贯地执行，一贯地实施 Ovt.!8  
appropriate                                       适当的，合适的； M~#gRAUJ  
征用，挪用 =Z3F1Cq?  
appropriate authorization                          适当的授权 9ni1f{k  
appropriateness of audit evidence                    审计证据的适当性 AGO+p(6d=g  
approval                                    批准，核准 N/'b$m5= S  
assertion                                    (会计报表上的)认定；确认 )!Z*.?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @=Uh',F  
asset                                                 资产，财产 %lx!.G  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 }b"yU#`Q\  
assistant                                     助理，助理人员 v ~?qz5:K~  
associated company                                 联属公司，联营公司 "3"V3w  
association                                        联合，结合；协会，社团 
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assumption                                       假设，假定 %2/EaaR  
at a given date                                         在某一特定时日 qIE9$7*X  
attestation                                         鉴证，公证 C8:f_mJU  
attestation service                             鉴证服务 Lpz>>}  
audit adjustment                                审计调整 
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audit areas                                        审计领域 18d4fR  
audit conclusion                                审计结论 mh{d8<Q2  
audit effectiveness                             审计效果 E *6Cw l  
audit efficiency                                  审计效率 H8zK$!  
audit engagement letter                      审计业务约定书 J+DDh=%  
audit evidence                                          审计证据 7P5)Z-K[  
audit fee                                    审计费 L>&t|T2  
audit files                                          审计档案 b-?gw64#  
audit findings                                     审计中发现的事项 VUGmi]qd  
audit implementation stage                        审计实施阶段 $}q23  
audit mark                                        审计标识 f#"J]p  
audit materiality                                 审计重要性 sA/D]W.P  
audit method                                     审计方法 x8\?}UnB  
audit objective                                         审计目标，审计目的 S9D<8j^  
audit of financial statements                      会计报表审计，财务报表审计 SC!RbW@3  
audit opinion                                     审计意见 TG?brgW  
audit period                                      被审计期间，被审计年度 !bx;Ta.  
audit plan                                          审计计划 _QE qk@ql  
audit planning                                    编制审计计划，制定审计计划，审计计划 qu@~g cE  
audit planning stage                                  审计计划阶段 N7QK> "a  
audit procedure                                审计程序 w"|L:8  
audit programme                               审计程序表，具体审计计划 :$|HNeDO  
audit report                                       审计报告 z`}qkbvi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 VG#EdIiI  
audit report with a qualified opinion                 有保留意见的审计报告 oj<gD  
audit report with an adverse opinion                否定意见的审计报告 ]t,BMu=%  
audit report with dual dates                      双重日期审计报告 (9GWbB?  
audit reporting stage                                 审计报告阶段 EhvX)s  
audit responsibility                                   审计责任 mzKiO_g}  
audit results                                      审计结果 b<ZIWfs  
audit risk                                          审计风险 u8g~
  
audit sampling                                          审计抽样 JPUW6e07o  
audit sampling techniques                         审计抽样方法，审计抽样技术 1Z2HUzqh.  
audit strategies                                  审计策略 6=/F$|  
audit summary                                         审计总结，审计小结 e4_rC'=  
audit team                                         审计小组 IGQFtO/x  
audit test                                    审计测试 7#a-u<HF"  
audit trail                                          审计轨迹 jo@6?( *4  
audit work                                        审计工作 q5+4S5R*^  
audit working paper                                 审计工作底稿 SmH=e@y~Lx  
audited financial statement                        审计会计报表，已审计财务报表 fu ,}1Mq#  
Auditing Guidelines (the～)                      审计规范指南 aCj&O:]=  
auditing standards                             审计准则 ~P,lz!he_  
audit-oriented working paper                          (审计)业务类工作底稿 n\D&!y[]F  
authorisation                                     授权 T!kN)# S  
authorisation of transaction                       交易的授权 'ya{9EdlT  
availability                                         可获得性 XJ\DVZ  
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balance                                      余额；差额；平衡 E_wCN&`[  
balance sheet                                    资产负债表 xml7Uarc  
bank                                                 银行 pRpBhm;iJ  
bank account                                    银行账户，银行户头 XFpjYwn  
bank statement                                 银行对账单 h"Q8b}$^)  
barter transaction                              易货交易，以物换物交易 #x60xz  
basis of audit                                    审计依据 69Ne
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basis of preparation                                (会计报表的)编制基础 gO- _  
book of account                               账目，账簿 ,PW'#U:  
borrowing                                         借款，贷款，借债 fOGFq1
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branch                                              分支，分支机构，分店 n'LrQU  
brought forward                                (账户余额等的)承上年，承上期，承上页 q:0N<$63  
budget                                              预算 AKfDXy  
building                                      建筑物；大楼 v$v-2y'%  
business conditions                                  业务情况，经营情况 ]p GL`ge5  
business licence                               (企业等的)营业执照 aFm_;\  
business relation                                业务关系 $( kF#  
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