[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 OWT|F0.1$k  
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审计词汇英汉对照 Z]08gH  
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ability to continue as a going concern               持续经营能力 2;ju/9x  
acceptability                                     可接受性，可接受程度 yS1i$[JV  
acceptable level of detection risk                     检查风险的可接受水平 i"d&U7Q  
acceptance of engagement                       接受委托 xO&qo8*   
accepting the engagement for the first time              首次接受委托 [,56o Md~  
access to asset                                         对资产的接触 %U6A"?To  
according to                                     根据，依据，依照
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account balance                                账户余额 _F
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account for                                       对……进行会计处理，核算；解释 6uIgyO*;k  
accounting                                        会计，会计学 se=;vp]3a  
accounting advisory serve                        会计咨询服务 qPBOt;N  
accounting firm                                 会计师事务所 M;9s  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 bs0[ a 1/  
accounting policies                                   会计政策 8 9Ir}bCr  
accounting professional bodies                 会计职业组织，会计职业团体 \,ne7G21j  
accounting records                                   会计记录 7n,=`0{r  
accounting responsibility                           会计责任 0.)q5B`  
accounting service                             会计服务 P^AI*t H"m  
accounting standards                                会计准则 28qlp>U  
Accounting Standards for Business Enterprises       企业会计准则 0f#xy S 3  
accounting system                             会计系统 {2k]$
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accounting treatment                                会计处理 z(Z7[#.  
accuracy                                    准确性，精确性 AuT:snCzR  
additional audit procedures                      追加审计程序 2Z>8ROv^X  
addressee                                         收件人，收信人 WK0:3q(P  
Administration of State-owned Assets  (the～)     国有资产管理局 E0AbVa.  
administrative laws and regulations                 行政法规 QP/ZD|/ t1  
adverse impact                                 不利影响，负面影响 u+^KP>rM(  
adverse opinion                                反对意见 60 %VG  
advisory group                                  咨询组，顾问组 sI.p( -KQ  
agency fee                                        代理费，代理费用 e07u@_'^  
aggregate                                          总计，合计为…… QBh*x/J  
alternation of document and record                 变造文件和记录 V!l? FOSZ  
alternative audit procedures                      替代审计程序，备选审计程序  nZ)E @  
amend                                              修改，修订 n?;h-KKO:  
amortisation                                      摊销 (D:-p:q.  
analytical capacity                             分析能力 }Ogb|8  
analytical procedures                               分析性程序 v*OV\h.  
annual financial statements                        年度会计报表，年度财务报表 ..zX  
appendix                                          附录，附表 z'*"iaX<c  
applicable                                         适用的 1R ;@v3   
applicable laws and regulations                 适用的法规 3"juj'  
application systems                                  应用系统 1tLEKSo+  
apply consistently                              一贯地执行，一贯地实施 a@J/[$5  
appropriate                                       适当的，合适的； yj =OR|v  
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appropriate authorization                          适当的授权 ?GlXxx= eV  
appropriateness of audit evidence                    审计证据的适当性 {1qr6P,"  
approval                                    批准，核准 \t5_V)P  
assertion                                    (会计报表上的)认定；确认 qV; I<AM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f >.^7.is  
asset                                                 资产，财产 % m"Qg<  
asset restructuring                             资产重组 cUr!U\X[  
assignment of duties                                 职责的划分 :dpwr9)  
assistant                                     助理，助理人员 y+Hz(}4  
associated company                                 联属公司，联营公司 Z~<=I }@  
association                                        联合，结合；协会，社团 @+l=R|  
assumption                                       假设，假定 ,`02fMOLc  
at a given date                                         在某一特定时日 &_u.q/~  
attestation                                         鉴证，公证 Eh)V
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attestation service                             鉴证服务 PfyJJAQ[  
audit adjustment                                审计调整 |}.}q  
audit areas                                        审计领域 ;rF[y7\  
audit conclusion                                审计结论 H>W8F2VT  
audit effectiveness                             审计效果 Rj4C-X4=  
audit efficiency                                  审计效率 Ctn 4q'Q  
audit engagement letter                      审计业务约定书 UhrRB  
audit evidence                                          审计证据 shw"TF>?zG  
audit fee                                    审计费 jRd$Vt  
audit files                                          审计档案 {z\K!=X/  
audit findings                                     审计中发现的事项 (^(l=EN-<  
audit implementation stage                        审计实施阶段 ' ,S}X\  
audit mark                                        审计标识 m[KmXPFht1  
audit materiality                                 审计重要性 !n`|k  
audit method                                     审计方法 EZN!3y|m  
audit objective                                         审计目标，审计目的 R :(-"GW'  
audit of financial statements                      会计报表审计，财务报表审计 T=)qD2?  
audit opinion                                     审计意见 xQ7U$QF|]  
audit period                                      被审计期间，被审计年度 kiyc^
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audit plan                                          审计计划 7RWgc]@?>  
audit planning                                    编制审计计划，制定审计计划，审计计划 #\`kg#&  
audit planning stage                                  审计计划阶段 N'WC!K.e
 
audit procedure                                审计程序 [`oVMR  
audit programme                               审计程序表，具体审计计划 <e?Eva%t`  
audit report                                       审计报告 /aMOZ=,q}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SJ<v<
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audit report with a qualified opinion                 有保留意见的审计报告 w#[cGaIB  
audit report with an adverse opinion                否定意见的审计报告 -fl6M-CYX  
audit report with dual dates                      双重日期审计报告 oda
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audit reporting stage                                 审计报告阶段 aZCq{7Xs  
audit responsibility                                   审计责任 8*@{}O##  
audit results                                      审计结果 Z.u1Dz  
audit risk                                          审计风险 b0YEIV<$  
audit sampling                                          审计抽样 M:{Aq&.  
audit sampling techniques                         审计抽样方法，审计抽样技术 ];4!0\M
 
audit strategies                                  审计策略 FOk;=+  
audit summary                                         审计总结，审计小结 #XA`n@2Uoo  
audit team                                         审计小组 ($kw*H{Ah^  
audit test                                    审计测试 ?h&?`WO(  
audit trail                                          审计轨迹 &H]/'i-  
audit work                                        审计工作 5.oIyC^Ik  
audit working paper                                 审计工作底稿 : S3+
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audited financial statement                        审计会计报表，已审计财务报表 BjsT 9?6W/  
Auditing Guidelines (the～)                      审计规范指南 ~^V&n`*7D  
auditing standards                             审计准则 4|E^ #C  
audit-oriented working paper                          (审计)业务类工作底稿 BhzDV
 
authorisation                                     授权 *$W&jfW  
authorisation of transaction                       交易的授权 GPK\nz
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availability                                         可获得性 {\(MMTQ  
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balance                                      余额；差额；平衡 M @{#yEP  
balance sheet                                    资产负债表 `H6~<9r  
bank                                                 银行 Mh4MaLw  
bank account                                    银行账户，银行户头 .WqqP  
bank statement                                 银行对账单 "mf$E|  
barter transaction                              易货交易，以物换物交易 =uH2+9.  
basis of audit                                    审计依据 *>KBDFI  
basis of preparation                                (会计报表的)编制基础 ~(ke'`gJ0-  
book of account                               账目，账簿 ?nGiif  
borrowing                                         借款，贷款，借债 8zD>t~N2C  
branch                                              分支，分支机构，分店 B(++*#T!^m  
brought forward                                (账户余额等的)承上年，承上期，承上页 DJL
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budget                                              预算 ,M;9|kE*  
building                                      建筑物；大楼 LK~aLa5wG  
business conditions                                  业务情况，经营情况 HDhISPg  
business licence                               (企业等的)营业执照 YE{ [f@i0  
business relation                                业务关系 /oHCV0!0  
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