[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 niqknqW<t  
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审计词汇英汉对照 ;5DDV6  
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ability to continue as a going concern               持续经营能力 E>+>!On)b  
acceptability                                     可接受性，可接受程度 7=%Oev&0g-  
acceptable level of detection risk                     检查风险的可接受水平 k/(]1QnW  
acceptance of engagement                       接受委托 #q4uS~  
accepting the engagement for the first time              首次接受委托 q=}1 ud}1  
access to asset                                         对资产的接触 2RQ-L  
according to                                     根据，依据，依照 =*1NVi $n  
account balance                                账户余额 P ^ 4 @  
account for                                       对……进行会计处理，核算；解释 |]?zH~L  
accounting                                        会计，会计学 Re&"Q8I.8  
accounting advisory serve                        会计咨询服务 L7hRFf-o  
accounting firm                                 会计师事务所 )2_[Ww|.  
accounting information                      会计信息，会计资料 bf|ePGW?  
accounting period                             会计期间 NBHpM}1xtU  
accounting policies                                   会计政策 j+@3.^vK
 
accounting professional bodies                 会计职业组织，会计职业团体 <v'&Pk<  
accounting records                                   会计记录 sM+~x<}0  
accounting responsibility                           会计责任 z;!"i~fFK  
accounting service                             会计服务 2,wwI<=E'  
accounting standards                                会计准则 <Se9aD  
Accounting Standards for Business Enterprises       企业会计准则 z$WLx  
accounting system                             会计系统 5VJe6i9;  
accounting treatment                                会计处理 Ulx]4;uzf  
accuracy                                    准确性，精确性 lLDZ#'&An  
additional audit procedures                      追加审计程序 1[T7;i$  
addressee                                         收件人，收信人 H> A6VDu  
Administration of State-owned Assets  (the～)     国有资产管理局 M(zZ8#  
administrative laws and regulations                 行政法规 N!Rt040.%  
adverse impact                                 不利影响，负面影响 MM_:2 ^P)  
adverse opinion                                反对意见 Rq%Kw> {&  
advisory group                                  咨询组，顾问组 xhOoZ-  
agency fee                                        代理费，代理费用 r5Tdp)S  
aggregate                                          总计，合计为…… <l$ d>,  
alternation of document and record                 变造文件和记录 fjVy;qJ32S  
alternative audit procedures                      替代审计程序，备选审计程序 50j8+xJPV  
amend                                              修改，修订 8'HS$J;C  
amortisation                                      摊销 wV"`Du7E;  
analytical capacity                             分析能力 5OppK(Oi*C  
analytical procedures                               分析性程序 &'x~<rx  
annual financial statements                        年度会计报表，年度财务报表 ".tL+A[  
appendix                                          附录，附表 RGE(#   
applicable                                         适用的 !7 dct#4  
applicable laws and regulations                 适用的法规 V@!)Pw  
application systems                                  应用系统 [104;g <  
apply consistently                              一贯地执行，一贯地实施 BUJ\[/  
appropriate                                       适当的，合适的； %KXiB6<4  
征用，挪用 X 3$ W60Q  
appropriate authorization                          适当的授权 :t]HY2  
appropriateness of audit evidence                    审计证据的适当性 ;,C]WZ.w  
approval                                    批准，核准 {PcJuRTHB  
assertion                                    (会计报表上的)认定；确认 yGf7k>K'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jk
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asset                                                 资产，财产 R<L
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asset restructuring                             资产重组 *q*3SP/  
assignment of duties                                 职责的划分 67YC;J]n=z  
assistant                                     助理，助理人员 :q]9F4im  
associated company                                 联属公司，联营公司 fq]PKLW'  
association                                        联合，结合；协会，社团 S@FO&o 0  
assumption                                       假设，假定 \A"o[A2v  
at a given date                                         在某一特定时日 B6Vlc{c5SO  
attestation                                         鉴证，公证 M 9t7y  
attestation service                             鉴证服务 rtRbr_  
audit adjustment                                审计调整 b}3"v(  
audit areas                                        审计领域 Z[oEW>_A  
audit conclusion                                审计结论 o@Oz a  
audit effectiveness                             审计效果 UJ)pae  
audit efficiency                                  审计效率 DAB9-[y+  
audit engagement letter                      审计业务约定书 0jf6 z-4  
audit evidence                                          审计证据 d9#Vq=H /  
audit fee                                    审计费 fkBL`[v)4  
audit files                                          审计档案 6<._^hyq  
audit findings                                     审计中发现的事项 U]iI8c  
audit implementation stage                        审计实施阶段 @h %V:c  
audit mark                                        审计标识 )U?_&LY)[M  
audit materiality                                 审计重要性 - {QU>`2  
audit method                                     审计方法 [@vz0!@s5  
audit objective                                         审计目标，审计目的 L>1hiD &  
audit of financial statements                      会计报表审计，财务报表审计 z1PwupXt1  
audit opinion                                     审计意见 !Rn6x $_  
audit period                                      被审计期间，被审计年度 Z<-_Y]4j  
audit plan                                          审计计划 `p\=NP!n  
audit planning                                    编制审计计划，制定审计计划，审计计划 J:L+q}A  
audit planning stage                                  审计计划阶段 $;qi-K3j  
audit procedure                                审计程序 6pt_cpbR  
audit programme                               审计程序表，具体审计计划 hmO2s/~  
audit report                                       审计报告 = xO03|T;6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,c p2Fac  
audit report with a qualified opinion                 有保留意见的审计报告 nT6y6F_e  
audit report with an adverse opinion                否定意见的审计报告 Ts 5)r(  
audit report with dual dates                      双重日期审计报告 jFj11w1FrA  
audit reporting stage                                 审计报告阶段  wA"@t  
audit responsibility                                   审计责任 e1m
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audit results                                      审计结果 #z*,CU#S9d  
audit risk                                          审计风险 B0fOAP1  
audit sampling                                          审计抽样 I`kfe`_  
audit sampling techniques                         审计抽样方法，审计抽样技术 ef5)z}B   
audit strategies                                  审计策略 RP4/:sO  
audit summary                                         审计总结，审计小结 uJ!&T  
audit team                                         审计小组
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audit test                                    审计测试 rFRcK>X\L  
audit trail                                          审计轨迹 Kg[OUBv  
audit work                                        审计工作 mmAm@/  
audit working paper                                 审计工作底稿 d7OygDb<  
audited financial statement                        审计会计报表，已审计财务报表 c/; ;zc  
Auditing Guidelines (the～)                      审计规范指南 f%Q{}fC{*  
auditing standards                             审计准则 9wgB JJl7  
audit-oriented working paper                          (审计)业务类工作底稿 e~o
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authorisation                                     授权 \Pg~j\;F]  
authorisation of transaction                       交易的授权 !#tVQ2O  
availability                                         可获得性 $*yYmF  
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balance                                      余额；差额；平衡 |3*9+4]a  
balance sheet                                    资产负债表 DBT4 W/  
bank                                                 银行 m|a9T#B(  
bank account                                    银行账户，银行户头 1^~&"s U  
bank statement                                 银行对账单 dGIdSQ~ _  
barter transaction                              易货交易，以物换物交易 'solCAy  
basis of audit                                    审计依据 2;}leZ@U  
basis of preparation                                (会计报表的)编制基础 7=G2sOC  
book of account                               账目，账簿 /x<g$!`X  
borrowing                                         借款，贷款，借债 *$tXm4 O[  
branch                                              分支，分支机构，分店 =$>=EBH,cm  
brought forward                                (账户余额等的)承上年，承上期，承上页 `KJ(.m  
budget                                              预算 mzgt>Qtkz=  
building                                      建筑物；大楼 z+"tAVB[i  
business conditions                                  业务情况，经营情况 aO6\e>  
business licence                               (企业等的)营业执照 Y
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business relation                                业务关系 #EzBB*kP  
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