[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 zrC1/%T  
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审计词汇英汉对照 ,x[~|J!  
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ability to continue as a going concern               持续经营能力 IG:CWPU  
acceptability                                     可接受性，可接受程度 ySlGqR1H  
acceptable level of detection risk                     检查风险的可接受水平 ]<_v;Q<t  
acceptance of engagement                       接受委托 p%\&M bA  
accepting the engagement for the first time              首次接受委托 %=vU Z4  
access to asset                                         对资产的接触 j# H&~f  
according to                                     根据，依据，依照 Y)AHM0;g  
account balance                                账户余额 *44E'Dxv  
account for                                       对……进行会计处理，核算；解释 [F,s=,S'M  
accounting                                        会计，会计学 -e+im(2D=  
accounting advisory serve                        会计咨询服务 }ol<DV  
accounting firm                                 会计师事务所 *E/CNMn=E  
accounting information                      会计信息，会计资料 Z =*h9,MY  
accounting period                             会计期间 ~yRKNH*M  
accounting policies                                   会计政策 4(8BWP~.y2  
accounting professional bodies                 会计职业组织，会计职业团体 T&E'MB  
accounting records                                   会计记录 ~(.&nysZ-  
accounting responsibility                           会计责任 StLbX?d
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accounting service                             会计服务 x^YsXzu  
accounting standards                                会计准则 pEG!j ~  
Accounting Standards for Business Enterprises       企业会计准则 *OY Nx4k  
accounting system                             会计系统 Nqbm,s  
accounting treatment                                会计处理 |q\Rvt$d  
accuracy                                    准确性，精确性 % )}rQqQ  
additional audit procedures                      追加审计程序 lygv#s-T  
addressee                                         收件人，收信人 :l {%H^;1  
Administration of State-owned Assets  (the～)     国有资产管理局 t"&qaG{  
administrative laws and regulations                 行政法规 OlsD  
adverse impact                                 不利影响，负面影响 <x:^w'V_b  
adverse opinion                                反对意见 6lQP+! EF  
advisory group                                  咨询组，顾问组 d!4:nvKx  
agency fee                                        代理费，代理费用 6[a;83  
aggregate                                          总计，合计为…… R, UYwI  
alternation of document and record                 变造文件和记录 !<0 `c  
alternative audit procedures                      替代审计程序，备选审计程序 =$< .:b  
amend                                              修改，修订 %?O$xQ.<  
amortisation                                      摊销 ,mE}#cyY  
analytical capacity                             分析能力 zi+NQ
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analytical procedures                               分析性程序 G,@Jo[e  
annual financial statements                        年度会计报表，年度财务报表 xGw| @d  
appendix                                          附录，附表 SJ&+"S&  
applicable                                         适用的 +!-U+W  
applicable laws and regulations                 适用的法规 (ZD~Q_O-  
application systems                                  应用系统 p$,ZYF~  
apply consistently                              一贯地执行，一贯地实施 %07vH&<C.  
appropriate                                       适当的，合适的； 34aSRFsk*  
征用，挪用 {$_Gjv  
appropriate authorization                          适当的授权 Q.l3F3;  
appropriateness of audit evidence                    审计证据的适当性 W!b'nRkq  
approval                                    批准，核准 r]bG,? |  
assertion                                    (会计报表上的)认定；确认 /}3I:aJwb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 cx*$GaMk  
asset                                                 资产，财产 O _^Y*!  
asset restructuring                             资产重组 "lBYn2W  
assignment of duties                                 职责的划分 !/EN  
assistant                                     助理，助理人员 LP//\E_]  
associated company                                 联属公司，联营公司 b}m@2DR'|m  
association                                        联合，结合；协会，社团 vF'Y; M  
assumption                                       假设，假定 i [2bz+Z?  
at a given date                                         在某一特定时日 P,K^oz}  
attestation                                         鉴证，公证 0@}:`OynX  
attestation service                             鉴证服务  e3%dNa  
audit adjustment                                审计调整 Mdy4H[Odq  
audit areas                                        审计领域 $8NM[R.8^4  
audit conclusion                                审计结论 O?qM= W  
audit effectiveness                             审计效果 cbv%1DT3  
audit efficiency                                  审计效率 M HKnHPv  
audit engagement letter                      审计业务约定书 )3)f
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audit evidence                                          审计证据 3q0S}<h al  
audit fee                                    审计费 +}^^]J$Nh  
audit files                                          审计档案 ,TQ;DxB}=E  
audit findings                                     审计中发现的事项 A=BT2j'l)  
audit implementation stage                        审计实施阶段 n@//d.T  
audit mark                                        审计标识 W,[iRmxn  
audit materiality                                 审计重要性 vH>s2\V"  
audit method                                     审计方法 ~{{@m]P  
audit objective                                         审计目标，审计目的 Ihx[S!:  
audit of financial statements                      会计报表审计，财务报表审计 Gs(;&fw  
audit opinion                                     审计意见 ;1Q@d  
audit period                                      被审计期间，被审计年度 94u~:'t>V  
audit plan                                          审计计划 t^g+nguz  
audit planning                                    编制审计计划，制定审计计划，审计计划 pw=o
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audit planning stage                                  审计计划阶段 .-.b:gdO(  
audit procedure                                审计程序 jUrUM.CJ\N  
audit programme                               审计程序表，具体审计计划 \&^U9=uq  
audit report                                       审计报告 ]?0]K!7Ea  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 E[>A# l53  
audit report with a qualified opinion                 有保留意见的审计报告 j%fi*2uX  
audit report with an adverse opinion                否定意见的审计报告 L [X"N  
audit report with dual dates                      双重日期审计报告 }n?D#Pk,  
audit reporting stage                                 审计报告阶段 T)Pr%kF  
audit responsibility                                   审计责任 <
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audit results                                      审计结果 } v3w-  
audit risk                                          审计风险 iq3TP5%i  
audit sampling                                          审计抽样 $x(p:+TI\4  
audit sampling techniques                         审计抽样方法，审计抽样技术 Poxo c-s  
audit strategies                                  审计策略 (kSb74*g  
audit summary                                         审计总结，审计小结 UMlvu?u2p1  
audit team                                         审计小组 SBamg c  
audit test                                    审计测试 xgZ<.r  
audit trail                                          审计轨迹 #e&LyYx4  
audit work                                        审计工作 Twpk@2=l  
audit working paper                                 审计工作底稿 Z#s-(wf  
audited financial statement                        审计会计报表，已审计财务报表 6'jgjWEe3&  
Auditing Guidelines (the～)                      审计规范指南 4'H)h'#C  
auditing standards                             审计准则 agnEYdM_  
audit-oriented working paper                          (审计)业务类工作底稿 ^
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authorisation                                     授权 :<,tGYg/!  
authorisation of transaction                       交易的授权 FOS*X  
availability                                         可获得性 DfVSG1g  
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balance                                      余额；差额；平衡 *I`Eb7 ^  
balance sheet                                    资产负债表 v
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bank                                                 银行 Q@cYHFi~+  
bank account                                    银行账户，银行户头 P&AaD!Qn  
bank statement                                 银行对账单 *):s**BJ$  
barter transaction                              易货交易，以物换物交易 ~!'T!g%C  
basis of audit                                    审计依据 )wk9(|[o  
basis of preparation                                (会计报表的)编制基础 0MN)Z(Sa  
book of account                               账目，账簿 {&pBy  
borrowing                                         借款，贷款，借债  L:Me  
branch                                              分支，分支机构，分店 3SI%>CO}  
brought forward                                (账户余额等的)承上年，承上期，承上页 s,7OoLE  
budget                                              预算 ,~XAV ;+  
building                                      建筑物；大楼 PH=O>a`a_O  
business conditions                                  业务情况，经营情况 pm:#@sl  
business licence                               (企业等的)营业执照 L^L.;1  
business relation                                业务关系 5 $.az  
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