[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 `dm*vd  
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审计词汇英汉对照 $2W#'_K+  
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ability to continue as a going concern               持续经营能力 ir6aV|ea!  
acceptability                                     可接受性，可接受程度 -1dD~S$  
acceptable level of detection risk                     检查风险的可接受水平 e[iv"|+  
acceptance of engagement                       接受委托 K3mP6Z#2  
accepting the engagement for the first time              首次接受委托 5ih>x3S1/  
access to asset                                         对资产的接触 K#k/t"r  
according to                                     根据，依据，依照 -;g
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account balance                                账户余额 u0#KBXRo  
account for                                       对……进行会计处理，核算；解释 ~g!!#ad  
accounting                                        会计，会计学 s={>{,E  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 = 9Yfo,F  
accounting information                      会计信息，会计资料 IN/$b^Um  
accounting period                             会计期间 5=V"tQ&d9U  
accounting policies                                   会计政策 %ap]\o$^4  
accounting professional bodies                 会计职业组织，会计职业团体 6],?Y+_;)L  
accounting records                                   会计记录 "&H'?N%9Up  
accounting responsibility                           会计责任 x=H{Rv  
accounting service                             会计服务 lq.:/_m0  
accounting standards                                会计准则 8`L]<Dm  
Accounting Standards for Business Enterprises       企业会计准则 {-I +  
accounting system                             会计系统 <6;M\:Y*T  
accounting treatment                                会计处理 |"K%Tvxe  
accuracy                                    准确性，精确性 c(1tOQk.  
additional audit procedures                      追加审计程序 K\ Wzh;  
addressee                                         收件人，收信人 5 Y&`ZJ  
Administration of State-owned Assets  (the～)     国有资产管理局 sq=EL+=j  
administrative laws and regulations                 行政法规  B=*0  
adverse impact                                 不利影响，负面影响 vk|f"I  
adverse opinion                                反对意见 6{;6~?U  
advisory group                                  咨询组，顾问组 jUE:QOfRib  
agency fee                                        代理费，代理费用 >h%>s4W  
aggregate                                          总计，合计为…… z$1 |D{  
alternation of document and record                 变造文件和记录 #jBmWaP.  
alternative audit procedures                      替代审计程序，备选审计程序 "<|KR{/+  
amend                                              修改，修订 hYyIC:PXR  
amortisation                                      摊销 Z4G%Ve[  
analytical capacity                             分析能力 SOG(&)b  
analytical procedures                               分析性程序 =( ZOn=IL  
annual financial statements                        年度会计报表，年度财务报表 #8XmOJ"W3k  
appendix                                          附录，附表 lrc%GU):  
applicable                                         适用的 T[OI/
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applicable laws and regulations                 适用的法规 9+y&&;p  
application systems                                  应用系统 t8Pf~v  
apply consistently                              一贯地执行，一贯地实施 * 4J!@w  
appropriate                                       适当的，合适的； '?$@hq
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征用，挪用 &M5v EPR  
appropriate authorization                          适当的授权 T x Mh_  
appropriateness of audit evidence                    审计证据的适当性 r]LP=K1  
approval                                    批准，核准 $`UdG0~  
assertion                                    (会计报表上的)认定；确认 N^B7<~ bD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 LS*L XC  
asset                                                 资产，财产 Z?S?O#FED  
asset restructuring                             资产重组 bCP2_h3*  
assignment of duties                                 职责的划分 M>=@Z*u/+  
assistant                                     助理，助理人员 &p#PYs|H  
associated company                                 联属公司，联营公司 Ag T)J  
association                                        联合，结合；协会，社团 W2h*t"5W  
assumption                                       假设，假定 o.Ww.F  
at a given date                                         在某一特定时日 fwUvFK1G  
attestation                                         鉴证，公证 ag8)^p'9  
attestation service                             鉴证服务 O:I]v@  
audit adjustment                                审计调整 r1q'+i  
audit areas                                        审计领域 {Q G6ld
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audit conclusion                                审计结论 \x$`/  
audit effectiveness                             审计效果 An>ai N
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audit efficiency                                  审计效率 5vD\?,f E  
audit engagement letter                      审计业务约定书 m~;.k
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audit evidence                                          审计证据 R-$w*=Y  
audit fee                                    审计费 h7ZH/g$)  
audit files                                          审计档案 >4bw4 Z1  
audit findings                                     审计中发现的事项 \a0{9Xx F  
audit implementation stage                        审计实施阶段 c^"4l 9w  
audit mark                                        审计标识 512p\x@  
audit materiality                                 审计重要性 gjD|f2*x  
audit method                                     审计方法 % dFz[b  
audit objective                                         审计目标，审计目的 LTBH/[q5  
audit of financial statements                      会计报表审计，财务报表审计 A]Hz ?i  
audit opinion                                     审计意见 >l-u{([B  
audit period                                      被审计期间，被审计年度 O_s/BoB@  
audit plan                                          审计计划 Q7pCF,;  
audit planning                                    编制审计计划，制定审计计划，审计计划 S7j(4@  
audit planning stage                                  审计计划阶段 ~:,}?9  
audit procedure                                审计程序 xxzUey  
audit programme                               审计程序表，具体审计计划 z( ^?xv  
audit report                                       审计报告 >~7XBb08  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kqZRg>1A  
audit report with a qualified opinion                 有保留意见的审计报告 ":e6s c
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audit report with an adverse opinion                否定意见的审计报告 dVq9'{[3  
audit report with dual dates                      双重日期审计报告 | J'k9W"  
audit reporting stage                                 审计报告阶段 ,c&t#mu*0  
audit responsibility                                   审计责任 x_8sV?F  
audit results                                      审计结果 XRM/d5  
audit risk                                          审计风险 iiuT:r  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 `"'u mIz  
audit strategies                                  审计策略 8d1qRCIz  
audit summary                                         审计总结，审计小结 (MqQ3ys  
audit team                                         审计小组 |j/Y#.k;{0  
audit test                                    审计测试 %q r,Ssa/  
audit trail                                          审计轨迹 8T+o.w==  
audit work                                        审计工作 j+fF$6po#t  
audit working paper                                 审计工作底稿 }X])05
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audited financial statement                        审计会计报表，已审计财务报表 2T%sHp~qt  
Auditing Guidelines (the～)                      审计规范指南 *Q2 oc:6  
auditing standards                             审计准则 (-
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audit-oriented working paper                          (审计)业务类工作底稿 'G[G;?F  
authorisation                                     授权 g~|vmVBua  
authorisation of transaction                       交易的授权 Q<szH1-  
availability                                         可获得性 WJ8osWdLu  
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balance                                      余额；差额；平衡 ]n@T5*=  
balance sheet                                    资产负债表 }VWUcALJV  
bank                                                 银行 ]ZR` 6|"VO  
bank account                                    银行账户，银行户头 zNGUll$  
bank statement                                 银行对账单 F`F|.TX  
barter transaction                              易货交易，以物换物交易 Qa9@Q$  
basis of audit                                    审计依据 ~c+=$SL-=  
basis of preparation                                (会计报表的)编制基础 B<myt79F_[  
book of account                               账目，账簿 "tOm  
borrowing                                         借款，贷款，借债 9;n*u9<  
branch                                              分支，分支机构，分店 w|I5x}Z FG  
brought forward                                (账户余额等的)承上年，承上期，承上页 1QhQ#`$<1  
budget                                              预算 [Djx@x  
building                                      建筑物；大楼 M4;M.zxJv  
business conditions                                  业务情况，经营情况 (,mV6U%  
business licence                               (企业等的)营业执照 qb=%W  
business relation                                业务关系 'lEIwJV$  
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