[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 b>$S<td  
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审计词汇英汉对照 Np)lI
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ability to continue as a going concern               持续经营能力 HorDNRyu  
acceptability                                     可接受性，可接受程度 kNL\m[W8$  
acceptable level of detection risk                     检查风险的可接受水平 d5l UGRg  
acceptance of engagement                       接受委托 39jG8zr=Z[  
accepting the engagement for the first time              首次接受委托 RFH0  
access to asset                                         对资产的接触 M@ZI\  
according to                                     根据，依据，依照 KGpA2Nx  
account balance                                账户余额 =rK+eG#,  
account for                                       对……进行会计处理，核算；解释 9k=3u;$v  
accounting                                        会计，会计学 0|b>I!_"g  
accounting advisory serve                        会计咨询服务 '%`:+
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accounting firm                                 会计师事务所 K4);HJ|=  
accounting information                      会计信息，会计资料 UY2OZ&&  
accounting period                             会计期间 7[wieYj{  
accounting policies                                   会计政策 I2^8pTLh  
accounting professional bodies                 会计职业组织，会计职业团体 8sCv]|cn  
accounting records                                   会计记录 EZ`{
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accounting responsibility                           会计责任  f V(J|  
accounting service                             会计服务 IqGdfL6[(  
accounting standards                                会计准则 r"R#@V\'1b  
Accounting Standards for Business Enterprises       企业会计准则 jNy.Y8E&  
accounting system                             会计系统  rXU\  
accounting treatment                                会计处理 K_-MYs .  
accuracy                                    准确性，精确性 as_PoCoss  
additional audit procedures                      追加审计程序 :,I:usW"  
addressee                                         收件人，收信人 :a)u&g@G  
Administration of State-owned Assets  (the～)     国有资产管理局 }iuw5dik+  
administrative laws and regulations                 行政法规 @ry_nKr9  
adverse impact                                 不利影响，负面影响 SZ$Kz n  
adverse opinion                                反对意见 !v0LBe4  
advisory group                                  咨询组，顾问组 1sH& sGy7  
agency fee                                        代理费，代理费用 O7IJ%_A&  
aggregate                                          总计，合计为…… ;w[0t}dPl  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 w1DV\Ap*  
amend                                              修改，修订 JO< wU  
amortisation                                      摊销 i7>tU=  
analytical capacity                             分析能力 tNX|U:Y*  
analytical procedures                               分析性程序 pV"R|{#V  
annual financial statements                        年度会计报表，年度财务报表 RdML3E  
appendix                                          附录，附表 }Z,x~G  
applicable                                         适用的 xF44M]i  
applicable laws and regulations                 适用的法规 ^v`\x5"Vp  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 3Ims6I]  
appropriate                                       适当的，合适的； k)Qtfj}uij  
征用，挪用 *`RkTcG  
appropriate authorization                          适当的授权 Y.r+wc]  
appropriateness of audit evidence                    审计证据的适当性 zI<<Q2  
approval                                    批准，核准 e@OX_t_  
assertion                                    (会计报表上的)认定；确认 }U9G   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hfy_3}_  
asset                                                 资产，财产 &IB|rw'9  
asset restructuring                             资产重组 > "=>3  
assignment of duties                                 职责的划分 g'qa}/X  
assistant                                     助理，助理人员 H+Sz=tg5  
associated company                                 联属公司，联营公司 ;BIY^6,7e  
association                                        联合，结合；协会，社团 Hg$lXtn]  
assumption                                       假设，假定 J S_]FsxD  
at a given date                                         在某一特定时日 KMjhZap %  
attestation                                         鉴证，公证  !=P1%  
attestation service                             鉴证服务 EJNU761  
audit adjustment                                审计调整 X*Prll(  
audit areas                                        审计领域 hFl^\$Re  
audit conclusion                                审计结论 P(z++A&  
audit effectiveness                             审计效果 OH(waKq2I  
audit efficiency                                  审计效率 7s{GbU\  
audit engagement letter                      审计业务约定书 %Qdn  
audit evidence                                          审计证据
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audit fee                                    审计费 KNIn:K^/  
audit files                                          审计档案 u^qT2Ss0  
audit findings                                     审计中发现的事项 ~1vDV>dpE  
audit implementation stage                        审计实施阶段 UQ@L V~6{R  
audit mark                                        审计标识 ^RtIh-Z.9  
audit materiality                                 审计重要性 o$l M$E:  
audit method                                     审计方法 lv+TD!b   
audit objective                                         审计目标，审计目的 [e}]}t8m  
audit of financial statements                      会计报表审计，财务报表审计 g~A`N=r;h  
audit opinion                                     审计意见 "mvt>X  
audit period                                      被审计期间，被审计年度 OA"q[s  
audit plan                                          审计计划 czRFMYE  
audit planning                                    编制审计计划，制定审计计划，审计计划 W+ko
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audit planning stage                                  审计计划阶段 (S\[Y9  
audit procedure                                审计程序 wyO4
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audit programme                               审计程序表，具体审计计划 @8r pD"x  
audit report                                       审计报告 D2B%0sfl~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FSW_<%  
audit report with a qualified opinion                 有保留意见的审计报告 )ea>%  
audit report with an adverse opinion                否定意见的审计报告 T!WT;A   
audit report with dual dates                      双重日期审计报告 xBi' X  
audit reporting stage                                 审计报告阶段 9H`XeQ.  
audit responsibility                                   审计责任 X
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audit results                                      审计结果 wHMX=N1/  
audit risk                                          审计风险 .Od!0(0  
audit sampling                                          审计抽样 MC.)2B7  
audit sampling techniques                         审计抽样方法，审计抽样技术 z !rL s76  
audit strategies                                  审计策略 "8jf81V*  
audit summary                                         审计总结，审计小结 41?HY{&2  
audit team                                         审计小组 UIN<2F_  
audit test                                    审计测试 i
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audit trail                                          审计轨迹 qwgPk9l  
audit work                                        审计工作 XXcl{1Kp!@  
audit working paper                                 审计工作底稿 mQ26K~  
audited financial statement                        审计会计报表，已审计财务报表 MPg)=
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Auditing Guidelines (the～)                      审计规范指南 %oa-WmWm  
auditing standards                             审计准则 62o:,IcoG  
audit-oriented working paper                          (审计)业务类工作底稿 9u}Hmb  
authorisation                                     授权 NzOx0WLF  
authorisation of transaction                       交易的授权 9BBmw(M}  
availability                                         可获得性 Eq9
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balance                                      余额；差额；平衡 ;d"F%M y  
balance sheet                                    资产负债表 vJc-6EO
 
bank                                                 银行 PB`Y g  
bank account                                    银行账户，银行户头 {~"/Y@&]R  
bank statement                                 银行对账单 q"sed]  
barter transaction                              易货交易，以物换物交易 ]i ,{  
basis of audit                                    审计依据 }1i`6`y1  
basis of preparation                                (会计报表的)编制基础 `yXg{lk  
book of account                               账目，账簿 H-*yh!  
borrowing                                         借款，贷款，借债  zC@o  
branch                                              分支，分支机构，分店 ?u=Fj_N_  
brought forward                                (账户余额等的)承上年，承上期，承上页 /saIs%(fU  
budget                                              预算 s;Z\Io  
building                                      建筑物；大楼 J1RJ*mo7,  
business conditions                                  业务情况，经营情况 .A{tQ1&_  
business licence                               (企业等的)营业执照 Ed,~1GanY  
business relation                                业务关系 hl(hJfp  
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