[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 /,`40^U}  
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审计词汇英汉对照 c_RAtM<n  
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ability to continue as a going concern               持续经营能力 Dau'VtzN  
acceptability                                     可接受性，可接受程度 u Jg|  
acceptable level of detection risk                     检查风险的可接受水平 ky^u.+cZ  
acceptance of engagement                       接受委托 ymr#OP$<S  
accepting the engagement for the first time              首次接受委托 /bBFPrW  
access to asset                                         对资产的接触 j3kcNb  
according to                                     根据，依据，依照 \ld{Z;e  
account balance                                账户余额 nUy2)CL[L  
account for                                       对……进行会计处理，核算；解释 ' Akt5q  
accounting                                        会计，会计学 <aVfgVS  
accounting advisory serve                        会计咨询服务 rO;Vr},3\%  
accounting firm                                 会计师事务所 6+Bccqn|  
accounting information                      会计信息，会计资料 s${|A
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accounting period                             会计期间 fcLVE  
accounting policies                                   会计政策 O.+02C_*  
accounting professional bodies                 会计职业组织，会计职业团体 CEMe2~  
accounting records                                   会计记录 '4x uH3  
accounting responsibility                           会计责任 B]C 9f  
accounting service                             会计服务 z ~R:!O-  
accounting standards                                会计准则 x]X!nx 6G  
Accounting Standards for Business Enterprises       企业会计准则 /OaW4 b$Tz  
accounting system                             会计系统 "A0J~YvYWJ  
accounting treatment                                会计处理 ~ 6`Ha@  
accuracy                                    准确性，精确性 :~gG]|F  
additional audit procedures                      追加审计程序 *^WY+DV  
addressee                                         收件人，收信人 FfET45"l  
Administration of State-owned Assets  (the～)     国有资产管理局 O&(@Ka  
administrative laws and regulations                 行政法规 Dg_Ao
C  
adverse impact                                 不利影响，负面影响 J-3%.fX,  
adverse opinion                                反对意见 >kN%R8*Sx  
advisory group                                  咨询组，顾问组 F~O}@e{  
agency fee                                        代理费，代理费用 ~ v21b?   
aggregate                                          总计，合计为…… d0"Xlleld  
alternation of document and record                 变造文件和记录 rERHfr`OU  
alternative audit procedures                      替代审计程序，备选审计程序 UrhSX!g/A>  
amend                                              修改，修订 {;0+N -U  
amortisation                                      摊销 ]!=,8d
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analytical capacity                             分析能力 zwE Z?m!  
analytical procedures                               分析性程序 nTd[-3o  
annual financial statements                        年度会计报表，年度财务报表 pndAXO:v  
appendix                                          附录，附表 41'|~3\X  
applicable                                         适用的 \as^z!<  
applicable laws and regulations                 适用的法规 PE7D)!d T  
application systems                                  应用系统 e>a4v8  
apply consistently                              一贯地执行，一贯地实施 *>%tx k:)  
appropriate                                       适当的，合适的； G$HXc$OY  
征用，挪用 3%'Y):  
appropriate authorization                          适当的授权 <JyF5  
appropriateness of audit evidence                    审计证据的适当性 I_\#(  
approval                                    批准，核准 #;WKuRv  
assertion                                    (会计报表上的)认定；确认 QT\=>,Fz _  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mO1r~-~AJ  
asset                                                 资产，财产 *53@%9 {u  
asset restructuring                             资产重组 F4xXJ"vc  
assignment of duties                                 职责的划分 ja_.{Zv  
assistant                                     助理，助理人员 L=1~)>mP  
associated company                                 联属公司，联营公司 BWHH:c
X  
association                                        联合，结合；协会，社团 FO/[7ZH  
assumption                                       假设，假定 s;[OR  
at a given date                                         在某一特定时日 =8!FY"c*  
attestation                                         鉴证，公证 #3WKm*T/  
attestation service                             鉴证服务 g AZe&"K  
audit adjustment                                审计调整 zZ11J0UI  
audit areas                                        审计领域 8qi6>}A  
audit conclusion                                审计结论 m
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audit effectiveness                             审计效果 ; wpX  
audit efficiency                                  审计效率 /`b(} m  
audit engagement letter                      审计业务约定书 *Mg. *N  
audit evidence                                          审计证据 l)^sE)  
audit fee                                    审计费 HLYTt)f}  
audit files                                          审计档案 OlwORtWzZ  
audit findings                                     审计中发现的事项 |'R^\M Q  
audit implementation stage                        审计实施阶段 -? |-ux  
audit mark                                        审计标识 4*vV9*'!  
audit materiality                                 审计重要性 Y>l92=G  
audit method                                     审计方法 $0OWPC1  
audit objective                                         审计目标，审计目的 },;ymk|g[  
audit of financial statements                      会计报表审计，财务报表审计 >2%*(nL  
audit opinion                                     审计意见 i7UE9Nyl*  
audit period                                      被审计期间，被审计年度 `7))[._  
audit plan                                          审计计划 n= +K$R  
audit planning                                    编制审计计划，制定审计计划，审计计划 PU\?eA  
audit planning stage                                  审计计划阶段 @-ms_Z  
audit procedure                                审计程序 _K#LOSMfj/  
audit programme                               审计程序表，具体审计计划 |~y>R#u8pm  
audit report                                       审计报告
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 \~O}V~wE  
audit report with a qualified opinion                 有保留意见的审计报告 I5$@1+B  
audit report with an adverse opinion                否定意见的审计报告 ;Wws;.~  
audit report with dual dates                      双重日期审计报告 OK6c"*<z  
audit reporting stage                                 审计报告阶段 zv%9?:  
audit responsibility                                   审计责任 Jn/"(mM  
audit results                                      审计结果 MBO3y&\S4  
audit risk                                          审计风险 yl#(jb[?1  
audit sampling                                          审计抽样 |1@/gqa  
audit sampling techniques                         审计抽样方法，审计抽样技术 -q}c;0vL-a  
audit strategies                                  审计策略 vp>,}nx4  
audit summary                                         审计总结，审计小结 k^vsQ'TD  
audit team                                         审计小组 n> >!dg Og  
audit test                                    审计测试 @/w($w"  
audit trail                                          审计轨迹 fF"\$Ny  
audit work                                        审计工作 +frkC| .  
audit working paper                                 审计工作底稿 x<
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audited financial statement                        审计会计报表，已审计财务报表 j 1yW{  
Auditing Guidelines (the～)                      审计规范指南 {);S6F$[3  
auditing standards                             审计准则 jYv`kt  
audit-oriented working paper                          (审计)业务类工作底稿 0CTUcVM#9  
authorisation                                     授权 <Kq4thR  
authorisation of transaction                       交易的授权  ;ZSJ-r  
availability                                         可获得性 (}|QSf:  
B t.7KS:  
balance                                      余额；差额；平衡 J=*X%^jX9Z  
balance sheet                                    资产负债表 J'%  
bank                                                 银行 e{~3&  
bank account                                    银行账户，银行户头 '4L0=G:A<q  
bank statement                                 银行对账单 v`Iw:?)%  
barter transaction                              易货交易，以物换物交易 {}#W~1`  
basis of audit                                    审计依据 JS&=V67[  
basis of preparation                                (会计报表的)编制基础 '}Tf9L%  
book of account                               账目，账簿 Q|O! cEW/  
borrowing                                         借款，贷款，借债 w,<nH:~  
branch                                              分支，分支机构，分店 8l, R|$RKP  
brought forward                                (账户余额等的)承上年，承上期，承上页 mo$`a6[h<  
budget                                              预算 CflGj0oy8  
building                                      建筑物；大楼
BaLvlB  
business conditions                                  业务情况，经营情况 \R6D'Yt  
business licence                               (企业等的)营业执照 KXAh0A?&+  
business relation                                业务关系 SXA`o<Ma  
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