[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 I oz rZ  
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审计词汇英汉对照 `2Buf8|a,  
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ability to continue as a going concern               持续经营能力 (/c&#W  
acceptability                                     可接受性，可接受程度 o'3t(dyyH  
acceptable level of detection risk                     检查风险的可接受水平 'M*+HY\.0  
acceptance of engagement                       接受委托 3eV(2  
accepting the engagement for the first time              首次接受委托 TT429  
access to asset                                         对资产的接触 l/BE~gdl  
according to                                     根据，依据，依照 }xl @:Qo  
account balance                                账户余额 4g# pQ  
account for                                       对……进行会计处理，核算；解释 I499Rrw#E  
accounting                                        会计，会计学 1f 0"z1
 
accounting advisory serve                        会计咨询服务 R,hX *yVq  
accounting firm                                 会计师事务所 9^m& [Z  
accounting information                      会计信息，会计资料 NC; 4  
accounting period                             会计期间 %NbhR(  
accounting policies                                   会计政策 $+Hv5]/hb  
accounting professional bodies                 会计职业组织，会计职业团体 [`^x;*C  
accounting records                                   会计记录 $V"~\h8  
accounting responsibility                           会计责任 ^ ,Bxq^'D  
accounting service                             会计服务 >sE5zj|V  
accounting standards                                会计准则 Aa
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Accounting Standards for Business Enterprises       企业会计准则 2'"$Y'  
accounting system                             会计系统 6 m5\f  
accounting treatment                                会计处理 #]ii/Et#x  
accuracy                                    准确性，精确性 c FjC  
additional audit procedures                      追加审计程序  ##7,  
addressee                                         收件人，收信人 n_@YKz;8  
Administration of State-owned Assets  (the～)     国有资产管理局 `@{qnCNQ  
administrative laws and regulations                 行政法规 uOEFb  
adverse impact                                 不利影响，负面影响 ^P-!pK*  
adverse opinion                                反对意见 =>6Z"LD(  
advisory group                                  咨询组，顾问组 63QS
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agency fee                                        代理费，代理费用 DTdL| x.{  
aggregate                                          总计，合计为…… g]C+uj^  
alternation of document and record                 变造文件和记录 ?K7m:Dx
 
alternative audit procedures                      替代审计程序，备选审计程序 0\AYUa?RM  
amend                                              修改，修订 |WeLmy%9  
amortisation                                      摊销 Gb%PBg}HH  
analytical capacity                             分析能力 E'LkoyI  
analytical procedures                               分析性程序 #( @dN+  
annual financial statements                        年度会计报表，年度财务报表 RIUJ20PfYQ  
appendix                                          附录，附表 /^v4[]  
applicable                                         适用的 0#pjfc `:  
applicable laws and regulations                 适用的法规 *;"N kCf  
application systems                                  应用系统 7F5t &  
apply consistently                              一贯地执行，一贯地实施 !C *%,Ak  
appropriate                                       适当的，合适的； j JkM:iR  
征用，挪用 7-6Z\.-  
appropriate authorization                          适当的授权 }`8g0DPuD9  
appropriateness of audit evidence                    审计证据的适当性 x%23oPM  
approval                                    批准，核准 %C\Q{_AS  
assertion                                    (会计报表上的)认定；确认 Z4A a  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #4%4iR5%  
asset                                                 资产，财产 BIEc4k5(  
asset restructuring                             资产重组 o,[~7N  
assignment of duties                                 职责的划分 &I Iw>,,  
assistant                                     助理，助理人员 \HLI y  
associated company                                 联属公司，联营公司 SlB,?R2  
association                                        联合，结合；协会，社团 Rp `JF}~o  
assumption                                       假设，假定 I<e[/#5P\`  
at a given date                                         在某一特定时日 },KY9w  
attestation                                         鉴证，公证 DQ :w9  
attestation service                             鉴证服务 `au(' xi<  
audit adjustment                                审计调整 4!p~Mr[E  
audit areas                                        审计领域 *vc=>AEc  
audit conclusion                                审计结论 ;>QED  
audit effectiveness                             审计效果 %
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audit efficiency                                  审计效率 8J{I6nPF  
audit engagement letter                      审计业务约定书 ,mEFp_a+  
audit evidence                                          审计证据 vDZhoD=VR  
audit fee                                    审计费 TU&6\]yF_  
audit files                                          审计档案 j}uFp|df<  
audit findings                                     审计中发现的事项 P
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audit implementation stage                        审计实施阶段 sP$bp Z}  
audit mark                                        审计标识 F@Y)yi?z  
audit materiality                                 审计重要性 :*gYzk8  
audit method                                     审计方法 k@JDG]R<{  
audit objective                                         审计目标，审计目的 qg#TE-Y`  
audit of financial statements                      会计报表审计，财务报表审计 DE|r~TQ  
audit opinion                                     审计意见 lE:X~RO"~  
audit period                                      被审计期间，被审计年度 mA}-hR%  
audit plan                                          审计计划 MfL q h  
audit planning                                    编制审计计划，制定审计计划，审计计划 E'r* g{,  
audit planning stage                                  审计计划阶段 fptW#_V2  
audit procedure                                审计程序 sdO;vp^
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audit programme                               审计程序表，具体审计计划 J,~)9Kh$  
audit report                                       审计报告 vuAAaKz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sztnRX_  
audit report with a qualified opinion                 有保留意见的审计报告 71)#'ey  
audit report with an adverse opinion                否定意见的审计报告 -d[x09  
audit report with dual dates                      双重日期审计报告 a"EQldm|d  
audit reporting stage                                 审计报告阶段 !^m
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audit responsibility                                   审计责任 DI&xTe9k  
audit results                                      审计结果 `r]Cd {G  
audit risk                                          审计风险 {UUVN/$  
audit sampling                                          审计抽样 =x^I 5Pn  
audit sampling techniques                         审计抽样方法，审计抽样技术 !t_,x=  
audit strategies                                  审计策略 {T^'&W>8G8  
audit summary                                         审计总结，审计小结 }j:ae \(  
audit team                                         审计小组 '<}7bw}+c  
audit test                                    审计测试 =}q4ked/  
audit trail                                          审计轨迹 4u(}eE f7  
audit work                                        审计工作 %(kq Hxc  
audit working paper                                 审计工作底稿 Vm.u3KE  
audited financial statement                        审计会计报表，已审计财务报表 W4#:_R,&,  
Auditing Guidelines (the～)                      审计规范指南 4]+ ^K`  
auditing standards                             审计准则 2;&13%@!  
audit-oriented working paper                          (审计)业务类工作底稿 z%AIv%  
authorisation                                     授权 &FZe LIt  
authorisation of transaction                       交易的授权 nQP0<_S  
availability                                         可获得性 _Ng*K]0/E  
B 9M!_D?+P?  
balance                                      余额；差额；平衡 Xt7'clr  
balance sheet                                    资产负债表 Sm1bDa\!=  
bank                                                 银行 xH f9N?  
bank account                                    银行账户，银行户头 pUwX cy<n  
bank statement                                 银行对账单 ^Qr P.l#pZ  
barter transaction                              易货交易，以物换物交易 c]"B)I1L  
basis of audit                                    审计依据 JRiuU:=J~`  
basis of preparation                                (会计报表的)编制基础 0 /kbxpih  
book of account                               账目，账簿 FQ87[| S  
borrowing                                         借款，贷款，借债 + zrwz\  
branch                                              分支，分支机构，分店 |knP  
brought forward                                (账户余额等的)承上年，承上期，承上页 \LYQZ*F  
budget                                              预算 pvM8PlYo]`  
building                                      建筑物；大楼 k}O|4*.B T  
business conditions                                  业务情况，经营情况 hKT:@l*  
business licence                               (企业等的)营业执照 6X jUb  
business relation                                业务关系 ,yqzk.  
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