[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 7Sdo*z  
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审计词汇英汉对照 |r9<aVlK  
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ability to continue as a going concern               持续经营能力 E'iE#He  
acceptability                                     可接受性，可接受程度 U}92%W?  
acceptable level of detection risk                     检查风险的可接受水平 2>z YJqG|  
acceptance of engagement                       接受委托 h nydH-;cz  
accepting the engagement for the first time              首次接受委托 ?sfq
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access to asset                                         对资产的接触 1U\ap{z@  
according to                                     根据，依据，依照 {16a P   
account balance                                账户余额 zJQh~)  
account for                                       对……进行会计处理，核算；解释 8SRR)O[)}  
accounting                                        会计，会计学 41 F;X{Br  
accounting advisory serve                        会计咨询服务 k1&9 bgI  
accounting firm                                 会计师事务所 ^eW<- n@^  
accounting information                      会计信息，会计资料 "*vrrY  
accounting period                             会计期间 ?v^NimcZ  
accounting policies                                   会计政策 G e;67  
accounting professional bodies                 会计职业组织，会计职业团体 {}$9 70y  
accounting records                                   会计记录 `_/bg(E  
accounting responsibility                           会计责任 NuZ2,<~9  
accounting service                             会计服务 Z\ hcK:  
accounting standards                                会计准则 mK:gj&N7X|  
Accounting Standards for Business Enterprises       企业会计准则 SYJO3cY  
accounting system                             会计系统 "@ >6<(Ki  
accounting treatment                                会计处理 ;m7V]h? R  
accuracy                                    准确性，精确性 =<]`'15"V  
additional audit procedures                      追加审计程序 OqtGKda  
addressee                                         收件人，收信人 J4bP(=w!  
Administration of State-owned Assets  (the～)     国有资产管理局 s'HsLe0|  
administrative laws and regulations                 行政法规 C% -Tw]T$_  
adverse impact                                 不利影响，负面影响 @3`5(xwzm  
adverse opinion                                反对意见 zlMh^+rMX  
advisory group                                  咨询组，顾问组 P&`%VW3E  
agency fee                                        代理费，代理费用 Ny^ 1#R  
aggregate                                          总计，合计为…… \Qml~?$@lH  
alternation of document and record                 变造文件和记录 Pps$=`  
alternative audit procedures                      替代审计程序，备选审计程序 <':h/d  
amend                                              修改，修订  "'4  
amortisation                                      摊销 !Asncc G  
analytical capacity                             分析能力 G,C`+1$*  
analytical procedures                               分析性程序 s`yzeo  
annual financial statements                        年度会计报表，年度财务报表 "GMU~594  
appendix                                          附录，附表 %.Y5%TyP  
applicable                                         适用的 Hq.rG-,p  
applicable laws and regulations                 适用的法规 }M4d
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application systems                                  应用系统 gP_N|LuF"  
apply consistently                              一贯地执行，一贯地实施 M0 z%<_<}  
appropriate                                       适当的，合适的； }`=7%b`-?  
征用，挪用 ZRMim6a4X  
appropriate authorization                          适当的授权 xG!~TQ  
appropriateness of audit evidence                    审计证据的适当性 v[L+PD U  
approval                                    批准，核准 HT<p=o'$Z  
assertion                                    (会计报表上的)认定；确认 3.W[]zH/u  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ! }Xoqamm  
asset                                                 资产，财产 j!+jLm!l  
asset restructuring                             资产重组 6Bq_<3P_  
assignment of duties                                 职责的划分 TV{GHB!p"  
assistant                                     助理，助理人员 rLTBBvV  
associated company                                 联属公司，联营公司 ?G`m;S  
association                                        联合，结合；协会，社团 BX_yC=S  
assumption                                       假设，假定 |[],z 8  
at a given date                                         在某一特定时日 N~/'EaO  
attestation                                         鉴证，公证 /2
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attestation service                             鉴证服务 fcq8aW/z_  
audit adjustment                                审计调整 `v-[&  
audit areas                                        审计领域 )kep:-wm  
audit conclusion                                审计结论 4cQP+n  
audit effectiveness                             审计效果 JrcbJ
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audit efficiency                                  审计效率 (xgw';g  
audit engagement letter                      审计业务约定书 jNj;#C)  
audit evidence                                          审计证据 A]c
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audit fee                                    审计费 4/ ` *mPW  
audit files                                          审计档案 OIKx:&uIk  
audit findings                                     审计中发现的事项 TcZ.5Oe6h#  
audit implementation stage                        审计实施阶段 n/KO{:  
audit mark                                        审计标识 E#
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audit materiality                                 审计重要性 [!uzXVS3  
audit method                                     审计方法 {aAd (~YZ  
audit objective                                         审计目标，审计目的 ]I|(/+}M  
audit of financial statements                      会计报表审计，财务报表审计 )<5k+O~  
audit opinion                                     审计意见 oq7G=8gTp  
audit period                                      被审计期间，被审计年度 <7P[) X_  
audit plan                                          审计计划 fd[N]I3  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^N7H~CT"  
audit planning stage                                  审计计划阶段 ,HP }}K+S  
audit procedure                                审计程序 !hVbx#bXl  
audit programme                               审计程序表，具体审计计划 _}R9!R0O  
audit report                                       审计报告 >YI Vi4''  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [9sEc
 
audit report with a qualified opinion                 有保留意见的审计报告 ,rMDGZm?  
audit report with an adverse opinion                否定意见的审计报告 <vcU5 .K.  
audit report with dual dates                      双重日期审计报告 Kk^*#vR  
audit reporting stage                                 审计报告阶段 v
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audit responsibility                                   审计责任 U:8[%a  
audit results                                      审计结果 1$b@C-B@g  
audit risk                                          审计风险 iC3z5_g*@  
audit sampling                                          审计抽样 "Not / 8J  
audit sampling techniques                         审计抽样方法，审计抽样技术 TuQGF$n@  
audit strategies                                  审计策略 {+9RJmZg  
audit summary                                         审计总结，审计小结 ` <1Wf  
audit team                                         审计小组 ?/YABY}L  
audit test                                    审计测试 "3^tVX%$\[  
audit trail                                          审计轨迹 )$]lf }  
audit work                                        审计工作 NQ`
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audit working paper                                 审计工作底稿 C8K2F5c5  
audited financial statement                        审计会计报表，已审计财务报表 ~N!HxQ  
Auditing Guidelines (the～)                      审计规范指南 Au,oX2$  
auditing standards                             审计准则 m!7%5=Fc  
audit-oriented working paper                          (审计)业务类工作底稿 ?xR7Ii3  
authorisation                                     授权 JP8}+  
authorisation of transaction                       交易的授权 %u! =<yn'  
availability                                         可获得性 ~5,^CTAM  
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balance                                      余额；差额；平衡 =TD`Pet  
balance sheet                                    资产负债表 t"$~o:U&)  
bank                                                 银行 X,Na4~JO(  
bank account                                    银行账户，银行户头 T^ktfgXq  
bank statement                                 银行对账单 -;
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barter transaction                              易货交易，以物换物交易 >._d2.Q'  
basis of audit                                    审计依据 c'2/C5  
basis of preparation                                (会计报表的)编制基础 f3O6&1D  
book of account                               账目，账簿 v@$N,g  
borrowing                                         借款，贷款，借债 N|DfE{,  
branch                                              分支，分支机构，分店 LGt>=|=bj  
brought forward                                (账户余额等的)承上年，承上期，承上页 'dwW~4|B  
budget                                              预算 ~ *&\5rPb  
building                                      建筑物；大楼 )9H5'Wh#  
business conditions                                  业务情况，经营情况 9[/0  
business licence                               (企业等的)营业执照 wqo:gW_  
business relation                                业务关系 ZR!8hw8  
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