[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 >#y^;/bb  
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审计词汇英汉对照 qm8&*UuKJ  
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ability to continue as a going concern               持续经营能力 $"H{4x`-  
acceptability                                     可接受性，可接受程度 i|m3mcI%2  
acceptable level of detection risk                     检查风险的可接受水平 iS<I0\D  
acceptance of engagement                       接受委托 2j[&=R/.  
accepting the engagement for the first time              首次接受委托 UTH_^HAN#G  
access to asset                                         对资产的接触 =HlQ36;*  
according to                                     根据，依据，依照 1cD! :[  
account balance                                账户余额 '`uwJ&@  
account for                                       对……进行会计处理，核算；解释 +qwjbA+  
accounting                                        会计，会计学 LmnymcH  
accounting advisory serve                        会计咨询服务 gjAIEI  
accounting firm                                 会计师事务所 qDfd.gL  
accounting information                      会计信息，会计资料 9*1,!%]  
accounting period                             会计期间 <>aw 1WM+  
accounting policies                                   会计政策 &mtJRfnu  
accounting professional bodies                 会计职业组织，会计职业团体 rq/I` :  
accounting records                                   会计记录  #c66)  
accounting responsibility                           会计责任 >b{q.  
accounting service                             会计服务 BjzPz  
accounting standards                                会计准则 b8LLr;oQw  
Accounting Standards for Business Enterprises       企业会计准则 3^6 d]f  
accounting system                             会计系统 t
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accounting treatment                                会计处理 :FTMmW,>'  
accuracy                                    准确性，精确性 A'&K/)Z  
additional audit procedures                      追加审计程序 HEM9E&rL  
addressee                                         收件人，收信人 X'qU*Eo  
Administration of State-owned Assets  (the～)     国有资产管理局 #Ibp(  
administrative laws and regulations                 行政法规 SF<c0bR9  
adverse impact                                 不利影响，负面影响 [6XF=L,!  
adverse opinion                                反对意见 fV'ZsJ N  
advisory group                                  咨询组，顾问组 F ;2w1S^  
agency fee                                        代理费，代理费用 L=sYLC6d  
aggregate                                          总计，合计为…… z3;*Em8Ir  
alternation of document and record                 变造文件和记录 ,~]tg77  
alternative audit procedures                      替代审计程序，备选审计程序 pv Gf\pu  
amend                                              修改，修订 (j3xAA  
amortisation                                      摊销 S_IUV)  
analytical capacity                             分析能力 uW}s)j.  
analytical procedures                               分析性程序 hj.a&%  
annual financial statements                        年度会计报表，年度财务报表 8;+B*+%@n  
appendix                                          附录，附表 ^8AXxE  
applicable                                         适用的 ^>hWy D  
applicable laws and regulations                 适用的法规 v63"^%LX  
application systems                                  应用系统 Qh'ATo  
apply consistently                              一贯地执行，一贯地实施 tE`u(B,  
appropriate                                       适当的，合适的； Gf<'WQ[  
征用，挪用 5MtLT#
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appropriate authorization                          适当的授权 2-Ej4I~  
appropriateness of audit evidence                    审计证据的适当性 WL?\5?G9l  
approval                                    批准，核准 Dw<bn<e-  
assertion                                    (会计报表上的)认定；确认 +2&@x=xy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9E>|=d|(d  
asset                                                 资产，财产 \}"$ ?d'f  
asset restructuring                             资产重组 OZ~5*v  
assignment of duties                                 职责的划分 mSb#Nn6W  
assistant                                     助理，助理人员 A"G 1^8wvX  
associated company                                 联属公司，联营公司 )]H-BIuGm  
association                                        联合，结合；协会，社团 vRHd&0  
assumption                                       假设，假定 \(^nSy&N  
at a given date                                         在某一特定时日 j;-1J_e5  
attestation                                         鉴证，公证 g9Xu@N;bL  
attestation service                             鉴证服务 + |#O@k  
audit adjustment                                审计调整 U$WxHYo  
audit areas                                        审计领域 G(G{RAk>  
audit conclusion                                审计结论 nwF2aR NV  
audit effectiveness                             审计效果 :<bB?N(  
audit efficiency                                  审计效率 xQ^E"Q,1  
audit engagement letter                      审计业务约定书 noml8o  
audit evidence                                          审计证据 4;0lvDD  
audit fee                                    审计费 %B5wH_p  
audit files                                          审计档案 )quM 4=u'  
audit findings                                     审计中发现的事项 _0]S69lp  
audit implementation stage                        审计实施阶段 Y6zbo
  
audit mark                                        审计标识 "2)H'<  
audit materiality                                 审计重要性 0+ kH:dP{  
audit method                                     审计方法 pxCK;]  
audit objective                                         审计目标，审计目的 e} P I^bc  
audit of financial statements                      会计报表审计，财务报表审计 mUdOX7$c>  
audit opinion                                     审计意见 B1>/5hV}  
audit period                                      被审计期间，被审计年度 ?&63#B,iZ  
audit plan                                          审计计划 j/_s"}m{  
audit planning                                    编制审计计划，制定审计计划，审计计划 1+jAz`nA:T  
audit planning stage                                  审计计划阶段 2ZG5<"DQ "  
audit procedure                                审计程序 :+z4~% jA  
audit programme                               审计程序表，具体审计计划 gT0BkwIV  
audit report                                       审计报告 m g4nrr\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }dWq=)*  
audit report with a qualified opinion                 有保留意见的审计报告 SEGri#s  
audit report with an adverse opinion                否定意见的审计报告 > dI LF  
audit report with dual dates                      双重日期审计报告 $Bs {u=+w  
audit reporting stage                                 审计报告阶段 #t:S.A@  
audit responsibility                                   审计责任 UBaAx21x  
audit results                                      审计结果 B&[M7i  
audit risk                                          审计风险 j}JrE,|  
audit sampling                                          审计抽样 M42Ssn)  
audit sampling techniques                         审计抽样方法，审计抽样技术 Rn9m]x  
audit strategies                                  审计策略 V C24sU  
audit summary                                         审计总结，审计小结 Rv$[)`&T  
audit team                                         审计小组 ly 
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audit test                                    审计测试 i+S) K  
audit trail                                          审计轨迹 Y&d00  
audit work                                        审计工作 @` 1Ds  
audit working paper                                 审计工作底稿 QxVq^H  
audited financial statement                        审计会计报表，已审计财务报表 D6>2s\:>vp  
Auditing Guidelines (the～)                      审计规范指南 &]v4@%<J  
auditing standards                             审计准则 :U3kW8;UMP  
audit-oriented working paper                          (审计)业务类工作底稿 vd 0ljA  
authorisation                                     授权 pgI^4h  
authorisation of transaction                       交易的授权 .!$*:4ok  
availability                                         可获得性 \{Z;:,S  
B %)|9E>fP]N  
balance                                      余额；差额；平衡 [y'f|XN  
balance sheet                                    资产负债表 m'6&9Jak  
bank                                                 银行 UEM(@zD]  
bank account                                    银行账户，银行户头 #LL?IRH9^  
bank statement                                 银行对账单 v9w'!C)b  
barter transaction                              易货交易，以物换物交易 s:#V(<J   
basis of audit                                    审计依据 zr+zhpp  
basis of preparation                                (会计报表的)编制基础 u09:Z{tL;@  
book of account                               账目，账簿 &,c``z  
borrowing                                         借款，贷款，借债 oX S1QT`B  
branch                                              分支，分支机构，分店 6K-_pg]  
brought forward                                (账户余额等的)承上年，承上期，承上页 [E!o QVY  
budget                                              预算 G7qG$wd8h  
building                                      建筑物；大楼 E:JJ3X|  
business conditions                                  业务情况，经营情况 %r%Mlj:#  
business licence                               (企业等的)营业执照 b\vKJ2  
business relation                                业务关系 Y;@>b{s  
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