[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 s=hao4v7z  
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审计词汇英汉对照 j> dL:V&`  
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ability to continue as a going concern               持续经营能力 .1jeD.l  
acceptability                                     可接受性，可接受程度 tv%B=E!r  
acceptable level of detection risk                     检查风险的可接受水平 </D )i  
acceptance of engagement                       接受委托 T l8`3`e  
accepting the engagement for the first time              首次接受委托 ;lf$)3%[  
access to asset                                         对资产的接触 yaY JmhG  
according to                                     根据，依据，依照 75;g|+  
account balance                                账户余额 \`R8s_S  
account for                                       对……进行会计处理，核算；解释 7 yUX]95y8  
accounting                                        会计，会计学 X<&Y5\%F  
accounting advisory serve                        会计咨询服务 8/R9YiY5*  
accounting firm                                 会计师事务所 j[Gg[7q{y  
accounting information                      会计信息，会计资料 Rw)=
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accounting period                             会计期间 {\gpXVrn_  
accounting policies                                   会计政策 A~H@ 0>1  
accounting professional bodies                 会计职业组织，会计职业团体 5 Q/yPQN  
accounting records                                   会计记录 2yV^'o)  
accounting responsibility                           会计责任 :Z+Jt=;  
accounting service                             会计服务 BbhC0q"J  
accounting standards                                会计准则 ]A:8x`z#F  
Accounting Standards for Business Enterprises       企业会计准则 .JV y}^Q\  
accounting system                             会计系统 cVli^*se  
accounting treatment                                会计处理 Q096M 0m  
accuracy                                    准确性，精确性 f<M!L>+M6  
additional audit procedures                      追加审计程序 Q^):tO]!Ma  
addressee                                         收件人，收信人 h)Ol1[y`  
Administration of State-owned Assets  (the～)     国有资产管理局 eIQ@){lJ-]  
administrative laws and regulations                 行政法规 Wpc8T="q  
adverse impact                                 不利影响，负面影响 1NkJs&  
adverse opinion                                反对意见 1}~`g ED  
advisory group                                  咨询组，顾问组 ijgm-1ECk3  
agency fee                                        代理费，代理费用 1vdG \$  
aggregate                                          总计，合计为…… 6[-[6%o#z  
alternation of document and record                 变造文件和记录 onl,R{,`0  
alternative audit procedures                      替代审计程序，备选审计程序 qWD(rq+9  
amend                                              修改，修订 B7PdavO#  
amortisation                                      摊销 3Scc"9]  
analytical capacity                             分析能力 Qh+zs^-?  
analytical procedures                               分析性程序 38GZ_z}r  
annual financial statements                        年度会计报表，年度财务报表 B_*Ayk   
appendix                                          附录，附表 sfk;c#K  
applicable                                         适用的 9-!GYa'Z  
applicable laws and regulations                 适用的法规 U:bnX51D4  
application systems                                  应用系统 tac\Ki?  
apply consistently                              一贯地执行，一贯地实施 xqfIm%9i}  
appropriate                                       适当的，合适的； C8D`:k  
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appropriate authorization                          适当的授权 <==6fc>s  
appropriateness of audit evidence                    审计证据的适当性 Cv[1HO<  
approval                                    批准，核准 ?C']R(fQ\  
assertion                                    (会计报表上的)认定；确认 d>V#?1$h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?in)kL  
asset                                                 资产，财产 D"exI]  
asset restructuring                             资产重组 qB3E  
assignment of duties                                 职责的划分 ^U##9KkP  
assistant                                     助理，助理人员 [_: GQ  
associated company                                 联属公司，联营公司 !|8"}ZF  
association                                        联合，结合；协会，社团 IyA D>Q^  
assumption                                       假设，假定 l#Vg=zrT  
at a given date                                         在某一特定时日 GP;N1/=  
attestation                                         鉴证，公证 1x8wQ/p|  
attestation service                             鉴证服务 -b|"%e<'  
audit adjustment                                审计调整 qfjUJ/  
audit areas                                        审计领域 k U0.:Gcc  
audit conclusion                                审计结论 <h~=d("j  
audit effectiveness                             审计效果 zbgGK7  
audit efficiency                                  审计效率 MG~bDM4  
audit engagement letter                      审计业务约定书 ';v1AX}5q  
audit evidence                                          审计证据 _
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audit fee                                    审计费 j4u ["O3  
audit files                                          审计档案 uW2  q\  
audit findings                                     审计中发现的事项 [s{[ .0P]+  
audit implementation stage                        审计实施阶段 MBAj.J  
audit mark                                        审计标识 rAE5.Q!u  
audit materiality                                 审计重要性 5vJxhBm/  
audit method                                     审计方法 ~/XDA:nfL:  
audit objective                                         审计目标，审计目的 M6GiohI_"P  
audit of financial statements                      会计报表审计，财务报表审计 wB&5q!{!  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 zRb
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audit plan                                          审计计划 1jO%\uR/  
audit planning                                    编制审计计划，制定审计计划，审计计划 nLCaik_,m  
audit planning stage                                  审计计划阶段 <@Vf:`a!P>  
audit procedure                                审计程序 Vf<q-3q  
audit programme                               审计程序表，具体审计计划 cL][ sI  
audit report                                       审计报告 #jd.i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }kP<zvAaw  
audit report with a qualified opinion                 有保留意见的审计报告 IR#BSfBZ  
audit report with an adverse opinion                否定意见的审计报告 JW)f'r_f  
audit report with dual dates                      双重日期审计报告 X?XB!D7[  
audit reporting stage                                 审计报告阶段 \+=`o .2  
audit responsibility                                   审计责任 \>G}DGz  
audit results                                      审计结果 9M5W4&  
audit risk                                          审计风险 Qqx!'
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audit sampling                                          审计抽样 { { :Fs  
audit sampling techniques                         审计抽样方法，审计抽样技术 g>k?03;  
audit strategies                                  审计策略 @BG].UJo  
audit summary                                         审计总结，审计小结 jOzi89  
audit team                                         审计小组 (=%0$ (S>  
audit test                                    审计测试 Hp>L}5 y[  
audit trail                                          审计轨迹 C!ch !E#  
audit work                                        审计工作 WdlGnFAWh  
audit working paper                                 审计工作底稿 !0vLSF=  
audited financial statement                        审计会计报表，已审计财务报表 `oH4"9&]k3  
Auditing Guidelines (the～)                      审计规范指南 (w:,iw#  
auditing standards                             审计准则 #<Lv&-U<KT  
audit-oriented working paper                          (审计)业务类工作底稿 }2iR=$2  
authorisation                                     授权 Js vdC]+  
authorisation of transaction                       交易的授权  !Q*w]  
availability                                         可获得性 ?5/7 @V  
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balance                                      余额；差额；平衡 GdY@$&z{i  
balance sheet                                    资产负债表 ch25A<O<R.  
bank                                                 银行 szb @2fK  
bank account                                    银行账户，银行户头 >]_^iD]*t  
bank statement                                 银行对账单 L`X5\D'X  
barter transaction                              易货交易，以物换物交易 &9|L Z9K  
basis of audit                                    审计依据 {dm>]@"S  
basis of preparation                                (会计报表的)编制基础 GC'e  
book of account                               账目，账簿 B\e*-:pq>  
borrowing                                         借款，贷款，借债 nO!&;E&  
branch                                              分支，分支机构，分店 g6;smtu_T  
brought forward                                (账户余额等的)承上年，承上期，承上页 aKWxLe  
budget                                              预算 C#^y{q  
building                                      建筑物；大楼 tfZ@4%'  
business conditions                                  业务情况，经营情况 "|[9 Q?  
business licence                               (企业等的)营业执照 d~QM@<SV  
business relation                                业务关系 miu?X!  
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