[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 N3( .7mxo  
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审计词汇英汉对照 iu.v8I;<  
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ability to continue as a going concern               持续经营能力 |}><)}  
acceptability                                     可接受性，可接受程度 rt0_[i  
acceptable level of detection risk                     检查风险的可接受水平 MSaOFv_Q  
acceptance of engagement                       接受委托 H@!]5 <:9  
accepting the engagement for the first time              首次接受委托 U!i1~)s  
access to asset                                         对资产的接触 `n?Rxhkwp  
according to                                     根据，依据，依照 e|}B;<  
account balance                                账户余额 z_8lf_N  
account for                                       对……进行会计处理，核算；解释 0fzHEL  
accounting                                        会计，会计学 vzFo"  
accounting advisory serve                        会计咨询服务 {/}%[cY
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accounting firm                                 会计师事务所 hQ ?zc_3  
accounting information                      会计信息，会计资料 8I[=iU7]l  
accounting period                             会计期间 ]?%S0DO*  
accounting policies                                   会计政策 < Dt/JA(p  
accounting professional bodies                 会计职业组织，会计职业团体 )uu(I5St  
accounting records                                   会计记录 $1 t IC_  
accounting responsibility                           会计责任 46##(4RF  
accounting service                             会计服务 $f?GD<}?7r  
accounting standards                                会计准则 H
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Accounting Standards for Business Enterprises       企业会计准则 xn=#4:f  
accounting system                             会计系统 oy-y QYX  
accounting treatment                                会计处理 UvR.?js(O  
accuracy                                    准确性，精确性 zfw=U \  
additional audit procedures                      追加审计程序 A<_{7F9  
addressee                                         收件人，收信人 o~7D=d?R  
Administration of State-owned Assets  (the～)     国有资产管理局 Du #>y!  
administrative laws and regulations                 行政法规 k+BY3a  
adverse impact                                 不利影响，负面影响 @jCM QYR  
adverse opinion                                反对意见 rf+Z0C0WYi  
advisory group                                  咨询组，顾问组 )FN\jo!!.  
agency fee                                        代理费，代理费用 {T-=&%||  
aggregate                                          总计，合计为…… ,N1pww?  
alternation of document and record                 变造文件和记录 lVCnu>8  
alternative audit procedures                      替代审计程序，备选审计程序 q|V|Jl  
amend                                              修改，修订 &F:%y(;{Y  
amortisation                                      摊销 2HO2  
analytical capacity                             分析能力 ~BiLzT1,  
analytical procedures                               分析性程序 OS-k_l L  
annual financial statements                        年度会计报表，年度财务报表 8*;>:g  
appendix                                          附录，附表 g/frg(KF  
applicable                                         适用的 EM(%|#  
applicable laws and regulations                 适用的法规 .k$Yleg  
application systems                                  应用系统 K~4b
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apply consistently                              一贯地执行，一贯地实施 PeIKx$$Kl{  
appropriate                                       适当的，合适的； #jJ0
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征用，挪用 9k\M<jA  
appropriate authorization                          适当的授权 z\"9T?zoo  
appropriateness of audit evidence                    审计证据的适当性 rJh$>V+ '  
approval                                    批准，核准 *{,}pK2*  
assertion                                    (会计报表上的)认定；确认 v"o_V|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {#~A `crO  
asset                                                 资产，财产 WcQkeh3n  
asset restructuring                             资产重组 &kcmkRRG  
assignment of duties                                 职责的划分 2}XxRJ0   
assistant                                     助理，助理人员 T"t.t%(8  
associated company                                 联属公司，联营公司 >;l rH&  
association                                        联合，结合；协会，社团 k!bG![Ie|  
assumption                                       假设，假定 I@5$<SN  
at a given date                                         在某一特定时日 u{7->[=  
attestation                                         鉴证，公证 5g.w"0MkY  
attestation service                             鉴证服务 cc 3/XBo  
audit adjustment                                审计调整 *pDS%,$xe  
audit areas                                        审计领域 $&!|G-0'  
audit conclusion                                审计结论 X#Ob^E%J  
audit effectiveness                             审计效果 <,Pl31g^  
audit efficiency                                  审计效率 na*Z0y  
audit engagement letter                      审计业务约定书 D<:zw/IRE  
audit evidence                                          审计证据 cY Qm8TR<  
audit fee                                    审计费 Nv|0Z'M  
audit files                                          审计档案 g6+5uvpd  
audit findings                                     审计中发现的事项 @ -Y,9mM  
audit implementation stage                        审计实施阶段 XD" 4t4~>  
audit mark                                        审计标识 4T$DQK@e  
audit materiality                                 审计重要性 ZuZCIqN  
audit method                                     审计方法 bN6i*)}  
audit objective                                         审计目标，审计目的 QyY<Zi;6  
audit of financial statements                      会计报表审计，财务报表审计 b
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audit opinion                                     审计意见 qA[cF$CIl)  
audit period                                      被审计期间，被审计年度 )c?nh3D  
audit plan                                          审计计划 JNT|h zV  
audit planning                                    编制审计计划，制定审计计划，审计计划 r i)`
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audit planning stage                                  审计计划阶段 GXk |p8  
audit procedure                                审计程序 f3imkZ(  
audit programme                               审计程序表，具体审计计划 -knP5"TB  
audit report                                       审计报告 \%9QE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 F(ZczwvR  
audit report with a qualified opinion                 有保留意见的审计报告  3bJ|L3G  
audit report with an adverse opinion                否定意见的审计报告 +~*e B  
audit report with dual dates                      双重日期审计报告 of GoaH*h  
audit reporting stage                                 审计报告阶段 u%6b|M@P  
audit responsibility                                   审计责任 lon9oraF'  
audit results                                      审计结果 lIZ&' z  
audit risk                                          审计风险 fdHFSnQ g  
audit sampling                                          审计抽样 2<@g *  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;)SWwhQ  
audit strategies                                  审计策略 A`Rs n\  
audit summary                                         审计总结，审计小结 (Q&O'ng1  
audit team                                         审计小组 u.*}'C>^^v  
audit test                                    审计测试 K` j:F>b  
audit trail                                          审计轨迹 KfYT  
audit work                                        审计工作 N7KG_o%  
audit working paper                                 审计工作底稿 dc_2nF  
audited financial statement                        审计会计报表，已审计财务报表 B#}EYY  
Auditing Guidelines (the～)                      审计规范指南 )=bW\=[8  
auditing standards                             审计准则 Kr<UPr  
audit-oriented working paper                          (审计)业务类工作底稿 zD<8.AIGC  
authorisation                                     授权 
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authorisation of transaction                       交易的授权 | +uc;[`  
availability                                         可获得性 V#+F* w?&D  
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balance                                      余额；差额；平衡 1~},}S]id  
balance sheet                                    资产负债表 3lEP:Jp  
bank                                                 银行 /d/]#T[Z9  
bank account                                    银行账户，银行户头 bE@Eiac  
bank statement                                 银行对账单 SSyARR+;c  
barter transaction                              易货交易，以物换物交易 o}f$?{)|  
basis of audit                                    审计依据 B2KBJ4rI[1  
basis of preparation                                (会计报表的)编制基础 (_+ux1h6^  
book of account                               账目，账簿 R=$}uDFmW  
borrowing                                         借款，贷款，借债 )O$S3ojZ  
branch                                              分支，分支机构，分店 \m1^
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brought forward                                (账户余额等的)承上年，承上期，承上页 _^ic@h3'X~  
budget                                              预算 B-"F67:  
building                                      建筑物；大楼 rz2,42H]  
business conditions                                  业务情况，经营情况 feeHXKD|  
business licence                               (企业等的)营业执照 ~O!E&~  
business relation                                业务关系
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