[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 Q:|E  
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审计词汇英汉对照 \MPy"uC  
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ability to continue as a going concern               持续经营能力 O-YE6u  
acceptability                                     可接受性，可接受程度 ^PszZ10T  
acceptable level of detection risk                     检查风险的可接受水平 !4 fL|0  
acceptance of engagement                       接受委托 b,`N;*  
accepting the engagement for the first time              首次接受委托 LYv2ll`XP  
access to asset                                         对资产的接触 Ceem R>\t  
according to                                     根据，依据，依照 ~C+T|  
account balance                                账户余额 r]{:{Z  
account for                                       对……进行会计处理，核算；解释 sS|5x  
accounting                                        会计，会计学 wEyh;ID3#  
accounting advisory serve                        会计咨询服务 $dVjxo  
accounting firm                                 会计师事务所 !).dc.P  
accounting information                      会计信息，会计资料 @ZZ Lh=  
accounting period                             会计期间 I115Rp0  
accounting policies                                   会计政策 :PJjy6,1  
accounting professional bodies                 会计职业组织，会计职业团体 @m4d4K@  
accounting records                                   会计记录 7="V7  
accounting responsibility                           会计责任 $:/1U$  
accounting service                             会计服务 MI3_<[  
accounting standards                                会计准则 oizoKwp%  
Accounting Standards for Business Enterprises       企业会计准则 c$TBHK;c  
accounting system                             会计系统 i=rW{0c%  
accounting treatment                                会计处理 bcg)K`'N  
accuracy                                    准确性，精确性 Hr'#
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additional audit procedures                      追加审计程序 x8t1g,QA  
addressee                                         收件人，收信人  `!BUd  
Administration of State-owned Assets  (the～)     国有资产管理局 (;0]V+-  
administrative laws and regulations                 行政法规 qm_\#r  
adverse impact                                 不利影响，负面影响 es{ 9[RHK  
adverse opinion                                反对意见 F{S.f1Bsp  
advisory group                                  咨询组，顾问组 "wc $'7M  
agency fee                                        代理费，代理费用 
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aggregate                                          总计，合计为……  [iz  
alternation of document and record                 变造文件和记录 Oi RqqD  
alternative audit procedures                      替代审计程序，备选审计程序 '=5N?)  
amend                                              修改，修订 6gn|WO=Wf  
amortisation                                      摊销 a&JAF?k  
analytical capacity                             分析能力 )yJjJ:re  
analytical procedures                               分析性程序 gxiJ`.D=  
annual financial statements                        年度会计报表，年度财务报表 HukHZ;5  
appendix                                          附录，附表 f/xBR"'  
applicable                                         适用的 $J+$8pA  
applicable laws and regulations                 适用的法规 WO^h\#^n  
application systems                                  应用系统 pc #^{-  
apply consistently                              一贯地执行，一贯地实施 d)@ MMF  
appropriate                                       适当的，合适的； -HOCxR  
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appropriate authorization                          适当的授权 fw5AZvE6$  
appropriateness of audit evidence                    审计证据的适当性 DN+iS  
approval                                    批准，核准 +KZc"0?
 
assertion                                    (会计报表上的)认定；确认 F+X3CB ,f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -kkXyO8js  
asset                                                 资产，财产 [Z1EjeX  
asset restructuring                             资产重组 Gl+}]Vn[n  
assignment of duties                                 职责的划分 W'[!4RQL  
assistant                                     助理，助理人员 '7$v@Tvnre  
associated company                                 联属公司，联营公司 '(P bz   
association                                        联合，结合；协会，社团 ~96"^%D  
assumption                                       假设，假定 Z`[j;=[  
at a given date                                         在某一特定时日 _=
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attestation                                         鉴证，公证 db`<E <  
attestation service                             鉴证服务 L^22,B 0  
audit adjustment                                审计调整 oR~+s &c  
audit areas                                        审计领域 kG{(Qi  
audit conclusion                                审计结论 SL(Q;_  
audit effectiveness                             审计效果 v / a/  
audit efficiency                                  审计效率 D/U o?,>8  
audit engagement letter                      审计业务约定书 $*tuv?  
audit evidence                                          审计证据 3.>jagu  
audit fee                                    审计费 pz(clTOD:  
audit files                                          审计档案 YO=;)R A  
audit findings                                     审计中发现的事项 {KR/
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audit implementation stage                        审计实施阶段 ,5q^/h  
audit mark                                        审计标识 $ .`(2  
audit materiality                                 审计重要性 ivt\| >  
audit method                                     审计方法 UZV)A}  
audit objective                                         审计目标，审计目的 SN11J+  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 i+2J\.~U#G  
audit period                                      被审计期间，被审计年度 "~GudK &  
audit plan                                          审计计划 OuX/BMG  
audit planning                                    编制审计计划，制定审计计划，审计计划 X,~8) W  
audit planning stage                                  审计计划阶段 Drg'RR><  
audit procedure                                审计程序 GG7N!eZ  
audit programme                               审计程序表，具体审计计划 ]T GJ|X  
audit report                                       审计报告 iud%X51  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }(gXlF  
audit report with a qualified opinion                 有保留意见的审计报告 ImgKqp0Z  
audit report with an adverse opinion                否定意见的审计报告 8z@A/$T  
audit report with dual dates                      双重日期审计报告 (33[N  
audit reporting stage                                 审计报告阶段 ow+
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audit responsibility                                   审计责任 qlSMg;"Ghw  
audit results                                      审计结果 sH6srwI  
audit risk                                          审计风险 `9@!"p f  
audit sampling                                          审计抽样 9~a_^m/  
audit sampling techniques                         审计抽样方法，审计抽样技术 JG4 Tb{F=  
audit strategies                                  审计策略 ? [=
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audit summary                                         审计总结，审计小结 )U8F6GIC&}  
audit team                                         审计小组 fE7 Kv_N-%  
audit test                                    审计测试 L[IjzxUv  
audit trail                                          审计轨迹 .3$iOMCH  
audit work                                        审计工作 K?P.1H`  
audit working paper                                 审计工作底稿 ZWYwVAo  
audited financial statement                        审计会计报表，已审计财务报表 aFKks .n3  
Auditing Guidelines (the～)                      审计规范指南 H.'_NCF&;L  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 /Z \zB  
authorisation                                     授权 w W-GBY3  
authorisation of transaction                       交易的授权 _QCAV+K'  
availability                                         可获得性 W.>yIA%  
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balance                                      余额；差额；平衡 UGl}=hwKkG  
balance sheet                                    资产负债表 @Yy
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bank                                                 银行 !! #\P7P  
bank account                                    银行账户，银行户头 %Sj;:LC  
bank statement                                 银行对账单 Zuwd(q  
barter transaction                              易货交易，以物换物交易 D7 A{*Tm  
basis of audit                                    审计依据 ~KEnZa0  
basis of preparation                                (会计报表的)编制基础 HD Eqq  
book of account                               账目，账簿 a ipvG  
borrowing                                         借款，贷款，借债 tBdvk>d  
branch                                              分支，分支机构，分店 76xgExOU?C  
brought forward                                (账户余额等的)承上年，承上期，承上页 N/]TZu~k z  
budget                                              预算 V.;0F%zks5  
building                                      建筑物；大楼 >[ywrB ?T  
business conditions                                  业务情况，经营情况 }i?P( Au  
business licence                               (企业等的)营业执照 dDAdZxd  
business relation                                业务关系 X ig%Q~oMp  
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