[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 &>qUT]w  
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审计词汇英汉对照 =RWTjTZ   
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ability to continue as a going concern               持续经营能力 (m3hD)!+y  
acceptability                                     可接受性，可接受程度 F?6kkLS/  
acceptable level of detection risk                     检查风险的可接受水平 {\5(aQ)Vi5  
acceptance of engagement                       接受委托 fAJyD`]Z  
accepting the engagement for the first time              首次接受委托 O_;BZzT  
access to asset                                         对资产的接触 d&^b=d FDu  
according to                                     根据，依据，依照 4<[?qd3v=  
account balance                                账户余额 I<2`w L=  
account for                                       对……进行会计处理，核算；解释 c~U0&V_`j  
accounting                                        会计，会计学 wm@j(h4  
accounting advisory serve                        会计咨询服务 S#GxKMO%  
accounting firm                                 会计师事务所 6SCjlaGW5  
accounting information                      会计信息，会计资料 pwN2Nzski  
accounting period                             会计期间 2BC!,e$Z  
accounting policies                                   会计政策 30HUY?'K  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 W|2^yO,dX  
accounting responsibility                           会计责任 CzV;{[?~;  
accounting service                             会计服务 PzPNvV/o  
accounting standards                                会计准则 i$y=tJehi  
Accounting Standards for Business Enterprises       企业会计准则 !sX$?P%U  
accounting system                             会计系统 [<=RsD_q~  
accounting treatment                                会计处理 K
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accuracy                                    准确性，精确性 P'VHga  
additional audit procedures                      追加审计程序 ~k34#j:J65  
addressee                                         收件人，收信人 ()6%1zCO  
Administration of State-owned Assets  (the～)     国有资产管理局 <lB2Nv-,  
administrative laws and regulations                 行政法规 "\*)KH`C  
adverse impact                                 不利影响，负面影响 |va@&;#wf  
adverse opinion                                反对意见 ^x&x|ckR!  
advisory group                                  咨询组，顾问组 "1s ]74  
agency fee                                        代理费，代理费用 ZJ{DW4#t  
aggregate                                          总计，合计为…… lH3.q4D 5  
alternation of document and record                 变造文件和记录 D:9 ^^uVp  
alternative audit procedures                      替代审计程序，备选审计程序 `: lcN0n  
amend                                              修改，修订 9SeGkwec?$  
amortisation                                      摊销 #m|el@)  
analytical capacity                             分析能力 oI-Fr0!  
analytical procedures                               分析性程序 1le9YL1_g  
annual financial statements                        年度会计报表，年度财务报表 *wJ$U  
appendix                                          附录，附表 HJr/N)d  
applicable                                         适用的 ;d<XcpK}  
applicable laws and regulations                 适用的法规 b#I,Z+0ry  
application systems                                  应用系统 ^U~Er'mT  
apply consistently                              一贯地执行，一贯地实施 rv[BL.qV  
appropriate                                       适当的，合适的； >IQ&*Bb  
征用，挪用 @Xoh@:j\  
appropriate authorization                          适当的授权 q2 7Ac;y  
appropriateness of audit evidence                    审计证据的适当性 ANPG3^w  
approval                                    批准，核准 cPIyD?c  
assertion                                    (会计报表上的)认定；确认 L\ysy2E0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _LF'0s*  
asset                                                 资产，财产 pJg:afCg  
asset restructuring                             资产重组 %;4#?.W8  
assignment of duties                                 职责的划分 ` .`:~_OE  
assistant                                     助理，助理人员 I&|8 qx#  
associated company                                 联属公司，联营公司 @dQ r^'h  
association                                        联合，结合；协会，社团 9>+>s ?IgK  
assumption                                       假设，假定 '0 Ys`Qo  
at a given date                                         在某一特定时日 ;2h"YU-b  
attestation                                         鉴证，公证 =pe O%  
attestation service                             鉴证服务 ?bd!JW bg`  
audit adjustment                                审计调整 QqL?? p-S>  
audit areas                                        审计领域 3=]/+{B  
audit conclusion                                审计结论 NTJ,U2  
audit effectiveness                             审计效果 {;bec%pq0  
audit efficiency                                  审计效率 j 1'H|4  
audit engagement letter                      审计业务约定书 J>dj]1I  
audit evidence                                          审计证据 BfCib]V9C  
audit fee                                    审计费 6Hc25NuQZ  
audit files                                          审计档案 yzpa\[^  
audit findings                                     审计中发现的事项 L,_U co  
audit implementation stage                        审计实施阶段 zX=%BL?  
audit mark                                        审计标识 R(Vd[EGY  
audit materiality                                 审计重要性 iP7KM*ks  
audit method                                     审计方法 Nt+UL/ 1]  
audit objective                                         审计目标，审计目的 Q m9b:U~  
audit of financial statements                      会计报表审计，财务报表审计 jM*wm~4>@  
audit opinion                                     审计意见 7TAoWD3  
audit period                                      被审计期间，被审计年度 ed,+Slg  
audit plan                                          审计计划 M-Nn \h$,  
audit planning                                    编制审计计划，制定审计计划，审计计划 <
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audit planning stage                                  审计计划阶段 dFeGibI{  
audit procedure                                审计程序 /X R gsF  
audit programme                               审计程序表，具体审计计划 >&<D.lx  
audit report                                       审计报告 !4F@ !.GG!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 yPbOiA*lHz  
audit report with a qualified opinion                 有保留意见的审计报告 FlS)m`  
audit report with an adverse opinion                否定意见的审计报告 #oGvxc7  
audit report with dual dates                      双重日期审计报告 P)TeF1~ T  
audit reporting stage                                 审计报告阶段 -eSI"To L<  
audit responsibility                                   审计责任 +$~HRbo  
audit results                                      审计结果 17Q* <iCs  
audit risk                                          审计风险 VyU!r* o  
audit sampling                                          审计抽样 C~iFFh6:  
audit sampling techniques                         审计抽样方法，审计抽样技术 x2i`$iNhmP  
audit strategies                                  审计策略 h\-jqaq  
audit summary                                         审计总结，审计小结 QL(}k)dB  
audit team                                         审计小组 4d'tK ^X  
audit test                                    审计测试 xcIZ'V  
audit trail                                          审计轨迹 :kI x?cc  
audit work                                        审计工作 _jb"@TY  
audit working paper                                 审计工作底稿 sXC]{] P  
audited financial statement                        审计会计报表，已审计财务报表 PZA;10z  
Auditing Guidelines (the～)                      审计规范指南 Ip0@Q}^
 
auditing standards                             审计准则 nBiA=+'v  
audit-oriented working paper                          (审计)业务类工作底稿 l:+pO{7L  
authorisation                                     授权 G@Zi3 5  
authorisation of transaction                       交易的授权 WU,72g=  
availability                                         可获得性 L{CHAVkV  
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balance                                      余额；差额；平衡 0\}j[-`pF  
balance sheet                                    资产负债表 7!N5uR  
bank                                                 银行 Iei4yDv ;  
bank account                                    银行账户，银行户头 lR^dT4  
bank statement                                 银行对账单 m~NWY$oI9[  
barter transaction                              易货交易，以物换物交易 XY QUU0R  
basis of audit                                    审计依据 ;1OTK6  
basis of preparation                                (会计报表的)编制基础 <db/. A3  
book of account                               账目，账簿 3y D5u  
borrowing                                         借款，贷款，借债 7iJk0L$]x  
branch                                              分支，分支机构，分店 =v5(*$"pd"  
brought forward                                (账户余额等的)承上年，承上期，承上页 $v oyXi`*  
budget                                              预算 R;V(D3  
building                                      建筑物；大楼 c!\y\r  
business conditions                                  业务情况，经营情况 WE~3(rs#X#  
business licence                               (企业等的)营业执照 o-'i)pp  
business relation                                业务关系 .y2<2eW  
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