[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 c]U+6JH  
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审计词汇英汉对照 F_w+8)DZ  
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ability to continue as a going concern               持续经营能力 L|(U%$  
acceptability                                     可接受性，可接受程度 2-UD^;0  
acceptable level of detection risk                     检查风险的可接受水平 {!?M!/d  
acceptance of engagement                       接受委托 }|8^+V&  
accepting the engagement for the first time              首次接受委托 _~umE/tz  
access to asset                                         对资产的接触 `?l /HUw  
according to                                     根据，依据，依照 ui`EODhA(  
account balance                                账户余额 }#&[[}@th  
account for                                       对……进行会计处理，核算；解释 6
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accounting                                        会计，会计学 |}YxxeAk  
accounting advisory serve                        会计咨询服务 WQ:Y NmQ1p  
accounting firm                                 会计师事务所 6pC1C.  
accounting information                      会计信息，会计资料 f9y+-GhaD  
accounting period                             会计期间 qvWi;  
accounting policies                                   会计政策 yEh{9S%6p  
accounting professional bodies                 会计职业组织，会计职业团体 Gi@c`lRd1  
accounting records                                   会计记录 J2oh#TGp  
accounting responsibility                           会计责任 ?0sTx6 x@  
accounting service                             会计服务 (igB'S5wf  
accounting standards                                会计准则 p H3\X cn  
Accounting Standards for Business Enterprises       企业会计准则 tV pXA'"!x  
accounting system                             会计系统 Vep41\g^  
accounting treatment                                会计处理 !vK0|eV3  
accuracy                                    准确性，精确性 R@Gll60  
additional audit procedures                      追加审计程序 "dOQ)<;  
addressee                                         收件人，收信人 /ET+`=n  
Administration of State-owned Assets  (the～)     国有资产管理局 ;;CNr_  
administrative laws and regulations                 行政法规 o
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adverse impact                                 不利影响，负面影响 f2Xn!]o  
adverse opinion                                反对意见 <ycR/X  
advisory group                                  咨询组，顾问组 *""W`x  
agency fee                                        代理费，代理费用 H)&i Fq  
aggregate                                          总计，合计为…… {w"Cr0F,  
alternation of document and record                 变造文件和记录 pz/W#VN  
alternative audit procedures                      替代审计程序，备选审计程序 !OPHS^L  
amend                                              修改，修订 %2\Pe 2Z  
amortisation                                      摊销 x\:KfYr4Y;  
analytical capacity                             分析能力 }|M:MJ`  
analytical procedures                               分析性程序 LLzxCMc9*  
annual financial statements                        年度会计报表，年度财务报表 \4<|QE  
appendix                                          附录，附表 Ets6tM`  
applicable                                         适用的 <u# 7K\:  
applicable laws and regulations                 适用的法规 #s>'IPc0  
application systems                                  应用系统 #k>A,   
apply consistently                              一贯地执行，一贯地实施 :mLXB75gH  
appropriate                                       适当的，合适的； S&[
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征用，挪用 /<+`4n  
appropriate authorization                          适当的授权 }[@Q**j(  
appropriateness of audit evidence                    审计证据的适当性 S+t2k&pm  
approval                                    批准，核准 3q@JhB  
assertion                                    (会计报表上的)认定；确认 {wz_ngQ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :.a184ax  
asset                                                 资产，财产 .EjR<UU  
asset restructuring                             资产重组 SGy2&{\Z  
assignment of duties                                 职责的划分 `*kl>}$  
assistant                                     助理，助理人员 C v*K.T  
associated company                                 联属公司，联营公司 J 48$l(l3  
association                                        联合，结合；协会，社团 y | I9"R  
assumption                                       假设，假定 4 540Lw'A  
at a given date                                         在某一特定时日 FK-q-PKO#.  
attestation                                         鉴证，公证 %" l;  
attestation service                             鉴证服务 i tk/1  
audit adjustment                                审计调整 -^7 $HD  
audit areas                                        审计领域 fWri7|"0h  
audit conclusion                                审计结论 }ksp(.}G  
audit effectiveness                             审计效果 >O~V#1 H  
audit efficiency                                  审计效率 C
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audit engagement letter                      审计业务约定书 QSM3qke  
audit evidence                                          审计证据 *|CvK&7  
audit fee                                    审计费 Zvfy%k   
audit files                                          审计档案 nr}Ols  
audit findings                                     审计中发现的事项 @k'V`ZQF  
audit implementation stage                        审计实施阶段 aiE\r/k8s  
audit mark                                        审计标识 Q uw|KL  
audit materiality                                 审计重要性 dmLx $8  
audit method                                     审计方法 k:@N6K/$P^  
audit objective                                         审计目标，审计目的 jk\V2x@DR  
audit of financial statements                      会计报表审计，财务报表审计 3qH1\  
audit opinion                                     审计意见 ^si[L52BZ  
audit period                                      被审计期间，被审计年度 1:@ScHS  
audit plan                                          审计计划 anfnqa8  
audit planning                                    编制审计计划，制定审计计划，审计计划 E:A!tu$B  
audit planning stage                                  审计计划阶段 b9
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audit procedure                                审计程序 >*!
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audit programme                               审计程序表，具体审计计划 Q%J,:
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audit report                                       审计报告 tc\ZYCFr  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7kT X  
audit report with a qualified opinion                 有保留意见的审计报告 Gui[/iY,F  
audit report with an adverse opinion                否定意见的审计报告 ocUBSK|K)  
audit report with dual dates                      双重日期审计报告 !)W#|sys&  
audit reporting stage                                 审计报告阶段 bF+j%=  
audit responsibility                                   审计责任 -XwS?*O  
audit results                                      审计结果 g:G5'pZf  
audit risk                                          审计风险 ObS#aRq  
audit sampling                                          审计抽样 )<_qTd0`  
audit sampling techniques                         审计抽样方法，审计抽样技术 zx.SRs$  
audit strategies                                  审计策略 ZB/1I;l`c  
audit summary                                         审计总结，审计小结 z zW$ F)X  
audit team                                         审计小组 ~kDJ-V  
audit test                                    审计测试 + DE/DR:  
audit trail                                          审计轨迹 '#,C5*`  
audit work                                        审计工作 $}z/BV1I  
audit working paper                                 审计工作底稿 )ZrB-(u~k  
audited financial statement                        审计会计报表，已审计财务报表 Q&?0 ^;r  
Auditing Guidelines (the～)                      审计规范指南 \$ss  
auditing standards                             审计准则 X{6a  
audit-oriented working paper                          (审计)业务类工作底稿 se=^K#o  
authorisation                                     授权 {{gt>"
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authorisation of transaction                       交易的授权 `P*BW,P'T  
availability                                         可获得性 r_ B.bK  
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balance                                      余额；差额；平衡 aD_7^
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balance sheet                                    资产负债表 Sl<1Rme=w  
bank                                                 银行 PCV#O63[  
bank account                                    银行账户，银行户头 *W>, 98  
bank statement                                 银行对账单 +o"CMI  
barter transaction                              易货交易，以物换物交易 >Q[ Z{  
basis of audit                                    审计依据 MEp{&#v|1  
basis of preparation                                (会计报表的)编制基础 zn_#}}e;G  
book of account                               账目，账簿 Z5)v  
borrowing                                         借款，贷款，借债 gMkS
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branch                                              分支，分支机构，分店 Hr!$mf)h  
brought forward                                (账户余额等的)承上年，承上期，承上页 >lzXyT6x8  
budget                                              预算 VEn3b  
building                                      建筑物；大楼 KtH^k&z.f  
business conditions                                  业务情况，经营情况 #5'@at'1  
business licence                               (企业等的)营业执照 'd&4MA0X  
business relation                                业务关系 2efdJ&eIV  
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