[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 UT7lj wT  
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审计词汇英汉对照 #_sVB~sn@  
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ability to continue as a going concern               持续经营能力  ^52R`{  
acceptability                                     可接受性，可接受程度 0(f;am0y  
acceptable level of detection risk                     检查风险的可接受水平 ]_xGVwem  
acceptance of engagement                       接受委托 X1qj l_A  
accepting the engagement for the first time              首次接受委托 D)cwttH  
access to asset                                         对资产的接触 ouZ9oy(}a  
according to                                     根据，依据，依照 VOOThdR  
account balance                                账户余额 zvC,([  
account for                                       对……进行会计处理，核算；解释 S2SQ;s-t_  
accounting                                        会计，会计学 |i}g
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accounting advisory serve                        会计咨询服务 $^ dk>Hj>4  
accounting firm                                 会计师事务所 JN-8\L  
accounting information                      会计信息，会计资料 4DM|OL`w  
accounting period                             会计期间 Mo|5)8_  
accounting policies                                   会计政策 ~'\u:Imuo  
accounting professional bodies                 会计职业组织，会计职业团体 <$6E r  
accounting records                                   会计记录 n:
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accounting responsibility                           会计责任 HD|)D5wH|  
accounting service                             会计服务 p5t#d)  
accounting standards                                会计准则 ${eh52)`  
Accounting Standards for Business Enterprises       企业会计准则 <bppu>&  
accounting system                             会计系统 wIHz TL  
accounting treatment                                会计处理 SntYi0,`  
accuracy                                    准确性，精确性 yvwcXNXR@  
additional audit procedures                      追加审计程序 [kkcV5I-  
addressee                                         收件人，收信人 ,dMi+c`
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Administration of State-owned Assets  (the～)     国有资产管理局 ,OAWGFKOp  
administrative laws and regulations                 行政法规 FEswNB(]*  
adverse impact                                 不利影响，负面影响 qiJ{X{lI  
adverse opinion                                反对意见 <L#r6y~H  
advisory group                                  咨询组，顾问组 3iL&;D  
agency fee                                        代理费，代理费用 gcF><i6  
aggregate                                          总计，合计为…… bvTkSEN  
alternation of document and record                 变造文件和记录 &"n9,$  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 Bn:sN_N  
amortisation                                      摊销 r5wXuA,Um  
analytical capacity                             分析能力 <9ph c  
analytical procedures                               分析性程序 Sd11ZC6  
annual financial statements                        年度会计报表，年度财务报表 B6&M tm1  
appendix                                          附录，附表 #+nv,?@  
applicable                                         适用的 }epN<DL  
applicable laws and regulations                 适用的法规 p4_uY7^6  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 w Vmy`OV/  
appropriate                                       适当的，合适的； Us.jyg7_c  
征用，挪用 ^Tmmx_Xw  
appropriate authorization                          适当的授权 syvi/6  
appropriateness of audit evidence                    审计证据的适当性 wyM3|%RZ  
approval                                    批准，核准 =Ybu_>  
assertion                                    (会计报表上的)认定；确认 &T}e93]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &t4(86Bmq  
asset                                                 资产，财产 jX@9849@  
asset restructuring                             资产重组 4{E=wg^p  
assignment of duties                                 职责的划分 ')<$AMy1  
assistant                                     助理，助理人员 Y [S^&pF  
associated company                                 联属公司，联营公司 inrL'z
 
association                                        联合，结合；协会，社团 nfB9M1Svn  
assumption                                       假设，假定 %R>MSSjvr  
at a given date                                         在某一特定时日 u1<kdTxA N  
attestation                                         鉴证，公证 |05LH
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attestation service                             鉴证服务 :wm^04<i  
audit adjustment                                审计调整 na)ceN2h  
audit areas                                        审计领域 zZQoY_UI  
audit conclusion                                审计结论 !^\/ 1^  
audit effectiveness                             审计效果 AQZ\
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audit efficiency                                  审计效率 V"73^  
audit engagement letter                      审计业务约定书 _Qas+8NW  
audit evidence                                          审计证据  VVY\W!  
audit fee                                    审计费 0g\&3EvD  
audit files                                          审计档案 e#^by(1@}  
audit findings                                     审计中发现的事项 [XK"$C]jHJ  
audit implementation stage                        审计实施阶段 [Ma9  
audit mark                                        审计标识 mH"`46  
audit materiality                                 审计重要性 8Qh/=Ir  
audit method                                     审计方法 _u; UU$~  
audit objective                                         审计目标，审计目的 =|/b[Gd(  
audit of financial statements                      会计报表审计，财务报表审计 !$HWUxM;p  
audit opinion                                     审计意见 &-A7%"  
audit period                                      被审计期间，被审计年度 lvlH5Fc  
audit plan                                          审计计划 7 &Aakl  
audit planning                                    编制审计计划，制定审计计划，审计计划 ptcU_*Gd  
audit planning stage                                  审计计划阶段 RZjR d   
audit procedure                                审计程序 \ZB;K~BV&  
audit programme                               审计程序表，具体审计计划 3ss io-X  
audit report                                       审计报告 }2S \-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 <[bDNe["?  
audit report with a qualified opinion                 有保留意见的审计报告 >Ko )Z&j9W  
audit report with an adverse opinion                否定意见的审计报告 *RO ~%g  
audit report with dual dates                      双重日期审计报告 \N)FUYo Hg  
audit reporting stage                                 审计报告阶段 x4K
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audit responsibility                                   审计责任 *?K=;$  
audit results                                      审计结果 Z[VKB3Pb8  
audit risk                                          审计风险 Df9}YI;?  
audit sampling                                          审计抽样 !p$V7pFu6  
audit sampling techniques                         审计抽样方法，审计抽样技术 FW4 hqgE@  
audit strategies                                  审计策略 >vhyKq|g<  
audit summary                                         审计总结，审计小结 n_Z8%|h  
audit team                                         审计小组 TH-^tw  
audit test                                    审计测试 t +_G%tv  
audit trail                                          审计轨迹 1N&U{#4  
audit work                                        审计工作 gE&f}M-  
audit working paper                                 审计工作底稿 Velm
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audited financial statement                        审计会计报表，已审计财务报表 V4>P8cE  
Auditing Guidelines (the～)                      审计规范指南 2%
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auditing standards                             审计准则 T>?~eYHXs  
audit-oriented working paper                          (审计)业务类工作底稿 cD\Qt9EI  
authorisation                                     授权 zV]0S o  
authorisation of transaction                       交易的授权 ':=C2x1d|  
availability                                         可获得性 k1<Py$9"  
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balance                                      余额；差额；平衡 b#M<b.R)  
balance sheet                                    资产负债表 y-U(`{[nM  
bank                                                 银行 <KpQu%2(  
bank account                                    银行账户，银行户头 =%p"oj]:  
bank statement                                 银行对账单 }y1M0^M-$  
barter transaction                              易货交易，以物换物交易 `e bB+gI  
basis of audit                                    审计依据 vl
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basis of preparation                                (会计报表的)编制基础 :A$6Y*s\  
book of account                               账目，账簿 @P-7a`3*  
borrowing                                         借款，贷款，借债 [|YMnV<B  
branch                                              分支，分支机构，分店 I.>
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brought forward                                (账户余额等的)承上年，承上期，承上页 R8E<;^?j  
budget                                              预算 nF-FoO98  
building                                      建筑物；大楼 xfzR>NU  
business conditions                                  业务情况，经营情况 #SdaTMLFf  
business licence                               (企业等的)营业执照 r{btBv  
business relation                                业务关系 {MS&t09Wh  
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