[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 @<};Bo'  
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审计词汇英汉对照 k<:!^_3H  
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ability to continue as a going concern               持续经营能力 t >8t|t+  
acceptability                                     可接受性，可接受程度 ~[[a7$_4  
acceptable level of detection risk                     检查风险的可接受水平 [0 W^|=#K  
acceptance of engagement                       接受委托 ]$z~;\T  
accepting the engagement for the first time              首次接受委托 IlaH,J7n  
access to asset                                         对资产的接触 m,*f6g  
according to                                     根据，依据，依照 SkK=VeD>8  
account balance                                账户余额 \,?yj  
account for                                       对……进行会计处理，核算；解释 [*1c.&%(  
accounting                                        会计，会计学 -5C
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accounting advisory serve                        会计咨询服务 Y&#<{j':  
accounting firm                                 会计师事务所 &AoWT:Ea  
accounting information                      会计信息，会计资料 ^c=@2#^\  
accounting period                             会计期间 7$^V_{ej  
accounting policies                                   会计政策 M]6=Rxq1:E  
accounting professional bodies                 会计职业组织，会计职业团体 wo?C7,-x  
accounting records                                   会计记录 ok7DI  
accounting responsibility                           会计责任 Jcy`:C\Ay  
accounting service                             会计服务
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accounting standards                                会计准则 T*$uc,  
Accounting Standards for Business Enterprises       企业会计准则 )Dv"seH.  
accounting system                             会计系统 <H$CCo  
accounting treatment                                会计处理 $CXqkK<6  
accuracy                                    准确性，精确性 oXGf#>keg  
additional audit procedures                      追加审计程序 (US8Sc  
addressee                                         收件人，收信人 EmLPq!C  
Administration of State-owned Assets  (the～)     国有资产管理局 )of_"gZ$3A  
administrative laws and regulations                 行政法规 4=1lyw  
adverse impact                                 不利影响，负面影响 /R^!~J50  
adverse opinion                                反对意见 0m?ul%=  
advisory group                                  咨询组，顾问组 *yt/ Dj  
agency fee                                        代理费，代理费用 yLI=&7/e@  
aggregate                                          总计，合计为…… {"@Bf<J#  
alternation of document and record                 变造文件和记录 $ i =-A  
alternative audit procedures                      替代审计程序，备选审计程序 YrB-;R1+  
amend                                              修改，修订 EK#w: "  
amortisation                                      摊销 S46[2-v1  
analytical capacity                             分析能力 smWA~Aq  
analytical procedures                               分析性程序 hzPp
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annual financial statements                        年度会计报表，年度财务报表 O *jNeYA  
appendix                                          附录，附表 u<+;]8[o  
applicable                                         适用的 0}aJCJ9sx=  
applicable laws and regulations                 适用的法规 E6n;_{Se/S  
application systems                                  应用系统 (s}9N  
apply consistently                              一贯地执行，一贯地实施 v}iJ:'  
appropriate                                       适当的，合适的； u_mm*o~)g  
征用，挪用 8^M5u>=t;  
appropriate authorization                          适当的授权 60hf)er  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 >0512_J+  
assertion                                    (会计报表上的)认定；确认 XLM 9+L  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ju:=-5r"'  
asset                                                 资产，财产 LxMOs Nv  
asset restructuring                             资产重组 N["(ZSS   
assignment of duties                                 职责的划分 q/]tJ{FI  
assistant                                     助理，助理人员 [J:vS t  
associated company                                 联属公司，联营公司 +L_.XToq-  
association                                        联合，结合；协会，社团 n+xM))  
assumption                                       假设，假定 Wmp\J3  
at a given date                                         在某一特定时日 }p&aI?-B  
attestation                                         鉴证，公证 5ptbz<Xv  
attestation service                             鉴证服务 HI:E&20y  
audit adjustment                                审计调整 dedi6Brl  
audit areas                                        审计领域 u} KiSZxt  
audit conclusion                                审计结论 o6{XT.z5qx  
audit effectiveness                             审计效果 w$2-t  
audit efficiency                                  审计效率 K5k,47"  
audit engagement letter                      审计业务约定书 ,kLeK{  
audit evidence                                          审计证据 ` 3<#DZ;!  
audit fee                                    审计费 )L_jR%2j  
audit files                                          审计档案 k"AY7vq@!P  
audit findings                                     审计中发现的事项 slw^BK3t  
audit implementation stage                        审计实施阶段 QI!:+8  
audit mark                                        审计标识 L9G=+T9  
audit materiality                                 审计重要性 ;M}bQ88  
audit method                                     审计方法 .p0;y3so4  
audit objective                                         审计目标，审计目的 J|3CG;+  
audit of financial statements                      会计报表审计，财务报表审计 ))eR  
audit opinion                                     审计意见 <Qwi 0$  
audit period                                      被审计期间，被审计年度 # VR}6Jv  
audit plan                                          审计计划 @ '<lD*W  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,/Xxj\i  
audit planning stage                                  审计计划阶段 8whjPn0  
audit procedure                                审计程序 F2+lwycY  
audit programme                               审计程序表，具体审计计划 ;r8,Wx@f1C  
audit report                                       审计报告 GT'%HmQI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d{DlW |_  
audit report with a qualified opinion                 有保留意见的审计报告 [;};qQ-C2  
audit report with an adverse opinion                否定意见的审计报告 [D/q%  
audit report with dual dates                      双重日期审计报告 y<B "  
audit reporting stage                                 审计报告阶段 ]>x674H  
audit responsibility                                   审计责任 3{,Mpb@  
audit results                                      审计结果 Qza[~6  
audit risk                                          审计风险 hj9bMj  
audit sampling                                          审计抽样 {>5c,L$  
audit sampling techniques                         审计抽样方法，审计抽样技术 G.cs-f  
audit strategies                                  审计策略 0
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audit summary                                         审计总结，审计小结 HaLEQ73  
audit team                                         审计小组 nEs l  
audit test                                    审计测试 #bf^Pq'8  
audit trail                                          审计轨迹 8
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audit work                                        审计工作 \QYs(nm?k  
audit working paper                                 审计工作底稿 ' O2{0  
audited financial statement                        审计会计报表，已审计财务报表 J2yq|n?2gq  
Auditing Guidelines (the～)                      审计规范指南 .8g&V|  
auditing standards                             审计准则 >Utn[']~  
audit-oriented working paper                          (审计)业务类工作底稿 8C MI\yk  
authorisation                                     授权 s2&UeYbIs  
authorisation of transaction                       交易的授权 \#~~,k 6f  
availability                                         可获得性 d6~wJMFl  
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balance                                      余额；差额；平衡 l1!i3m'x  
balance sheet                                    资产负债表 mnG\UK,k  
bank                                                 银行 {dCkiF  
bank account                                    银行账户，银行户头 92eS*x2@  
bank statement                                 银行对账单 VSM%<-iQ  
barter transaction                              易货交易，以物换物交易 ]}C#"Xt  
basis of audit                                    审计依据 {9Y@?  
basis of preparation                                (会计报表的)编制基础  M3u[E  
book of account                               账目，账簿 R?^FO:nM%!  
borrowing                                         借款，贷款，借债 $g5pKk
  
branch                                              分支，分支机构，分店 "<bL-k*H)  
brought forward                                (账户余额等的)承上年，承上期，承上页 =OhhMAn  
budget                                              预算 +Hv%m8'0|  
building                                      建筑物；大楼 qAkx52v6  
business conditions                                  业务情况，经营情况 &>sG xK  
business licence                               (企业等的)营业执照 NOo
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business relation                                业务关系 g5/8u2d  
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