[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 <(JsB'TK  
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审计词汇英汉对照 I`%=&l[v_5  
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ability to continue as a going concern               持续经营能力 K.2M=Q  
acceptability                                     可接受性，可接受程度 &F}1\6{fL  
acceptable level of detection risk                     检查风险的可接受水平 We]X+>BlO  
acceptance of engagement                       接受委托 34C ^vBp  
accepting the engagement for the first time              首次接受委托 F_~-o,\  
access to asset                                         对资产的接触 Xl6)&   
according to                                     根据，依据，依照 qD\%8l.]Z  
account balance                                账户余额 skcMGEB  
account for                                       对……进行会计处理，核算；解释 UBRMV s  
accounting                                        会计，会计学 kXC.rgal  
accounting advisory serve                        会计咨询服务 $UjSP  
accounting firm                                 会计师事务所 H/V%DO  
accounting information                      会计信息，会计资料 !9"R4~4  
accounting period                             会计期间 .Qh8I+Q%  
accounting policies                                   会计政策 LM'` U-/e$  
accounting professional bodies                 会计职业组织，会计职业团体 }bznx[4?I  
accounting records                                   会计记录 l@*/1O)v  
accounting responsibility                           会计责任 2al~`  
accounting service                             会计服务 ud:?~?j&w  
accounting standards                                会计准则 MatC2-aV1  
Accounting Standards for Business Enterprises       企业会计准则 "|DR"rr'j  
accounting system                             会计系统 @sKAsn  
accounting treatment                                会计处理 +>qBK}`  
accuracy                                    准确性，精确性 oQ;f`JC^  
additional audit procedures                      追加审计程序 1MJ]Gh]5  
addressee                                         收件人，收信人 UKK}$B  
Administration of State-owned Assets  (the～)     国有资产管理局 -e(2?Xq9  
administrative laws and regulations                 行政法规 w#mnGD  
adverse impact                                 不利影响，负面影响 (&MSP  
adverse opinion                                反对意见 l3MbCBX2  
advisory group                                  咨询组，顾问组 z%/ww 7H  
agency fee                                        代理费，代理费用 ;D8Nya>%  
aggregate                                          总计，合计为…… M]` Q4\  
alternation of document and record                 变造文件和记录 xN"KSQpu  
alternative audit procedures                      替代审计程序，备选审计程序 N/?MsrZw  
amend                                              修改，修订 _R(5?rG,  
amortisation                                      摊销 Y)u}+Yg  
analytical capacity                             分析能力 ($ (1KE  
analytical procedures                               分析性程序 L)nVNY@Mc  
annual financial statements                        年度会计报表，年度财务报表 UuT[UB=x5  
appendix                                          附录，附表 K[sM)_I  
applicable                                         适用的 ['km'5uZ^  
applicable laws and regulations                 适用的法规 =cC]8Pz?  
application systems                                  应用系统 , D1[}Lr=K  
apply consistently                              一贯地执行，一贯地实施 ex!^&7Q(  
appropriate                                       适当的，合适的； T4!]^_t^  
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appropriate authorization                          适当的授权 18A&[6"!  
appropriateness of audit evidence                    审计证据的适当性 $
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approval                                    批准，核准 ^Js9E  
assertion                                    (会计报表上的)认定；确认 d7^XP  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 f,
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asset                                                 资产，财产 <Ab:yD`K!  
asset restructuring                             资产重组 6$6NVq  
assignment of duties                                 职责的划分 \[oHt:$do  
assistant                                     助理，助理人员 93WYZ
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associated company                                 联属公司，联营公司 [d&Faa[`  
association                                        联合，结合；协会，社团 {hg$?4IyQ  
assumption                                       假设，假定 5ZKnxEW,(  
at a given date                                         在某一特定时日 = -VV`  
attestation                                         鉴证，公证 Lv^j l  
attestation service                             鉴证服务 0KQ8;&a|  
audit adjustment                                审计调整 *Yr-:s9J9  
audit areas                                        审计领域 =h_gj >  
audit conclusion                                审计结论 YqJIp. Z  
audit effectiveness                             审计效果 2@&|hd=-  
audit efficiency                                  审计效率 >(*jbL]p  
audit engagement letter                      审计业务约定书 ;ZqFrHI M`  
audit evidence                                          审计证据
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audit fee                                    审计费 ^n2w 6U0  
audit files                                          审计档案 w%_BX3GTO  
audit findings                                     审计中发现的事项 |TUpv*pq  
audit implementation stage                        审计实施阶段 {PVu3W  
audit mark                                        审计标识 ;:e,C@Fm  
audit materiality                                 审计重要性 iE
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audit method                                     审计方法 VDPN1+1*  
audit objective                                         审计目标，审计目的 UKJY.W!w4  
audit of financial statements                      会计报表审计，财务报表审计 XP`kf]9  
audit opinion                                     审计意见 aBI ]' D;  
audit period                                      被审计期间，被审计年度 V0AX1?H~w  
audit plan                                          审计计划 ^]DWrmy  
audit planning                                    编制审计计划，制定审计计划，审计计划 OX`n`+^D  
audit planning stage                                  审计计划阶段 sR9F:  
audit procedure                                审计程序 ~/x42|t  
audit programme                               审计程序表，具体审计计划 $"FdS,*qKl  
audit report                                       审计报告 j
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 4AM*KI  
audit report with a qualified opinion                 有保留意见的审计报告 @ubz?5  
audit report with an adverse opinion                否定意见的审计报告 1%@~J\qF  
audit report with dual dates                      双重日期审计报告 )mPlB.  
audit reporting stage                                 审计报告阶段 |d3agfS[n  
audit responsibility                                   审计责任 <di_2hN  
audit results                                      审计结果 9>#|~P&FE  
audit risk                                          审计风险 |i`@!NrFL  
audit sampling                                          审计抽样 (Lo2fY5  
audit sampling techniques                         审计抽样方法，审计抽样技术 [dJ\|=  
audit strategies                                  审计策略 A%PPG+IfA  
audit summary                                         审计总结，审计小结  B~NC  
audit team                                         审计小组 ".)_kt[  
audit test                                    审计测试 V3oAZ34)  
audit trail                                          审计轨迹 *[5  
audit work                                        审计工作 Ax0,7,8y  
audit working paper                                 审计工作底稿 f$>orVm%.  
audited financial statement                        审计会计报表，已审计财务报表 V d0GTpB?1  
Auditing Guidelines (the～)                      审计规范指南 vOK;l0%  
auditing standards                             审计准则 =eqI]rVj^  
audit-oriented working paper                          (审计)业务类工作底稿 }SV3PdE  
authorisation                                     授权 5G<CDgl^!  
authorisation of transaction                       交易的授权 @EY}iK~  
availability                                         可获得性 `+.I  
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balance                                      余额；差额；平衡 Ng"vBycy  
balance sheet                                    资产负债表 gHx-m2N
 
bank                                                 银行 _o.Z`]  
bank account                                    银行账户，银行户头 !T*B{+|  
bank statement                                 银行对账单 %-l:_A  
barter transaction                              易货交易，以物换物交易 [!&k?.*;<  
basis of audit                                    审计依据 z\tJ~  
basis of preparation                                (会计报表的)编制基础 OkZ!ZS h  
book of account                               账目，账簿 X6.O;  
borrowing                                         借款，贷款，借债 lAk1ncx  
branch                                              分支，分支机构，分店 qYiAwK$  
brought forward                                (账户余额等的)承上年，承上期，承上页 5G!U'.gr  
budget                                              预算 5Mr;6 ]
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building                                      建筑物；大楼 $Jm2,Yv  
business conditions                                  业务情况，经营情况 =.E(p)fz  
business licence                               (企业等的)营业执照 y^=oY L  
business relation                                业务关系 1[l>D1F?  
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