[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 E%b*MU  
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审计词汇英汉对照 .A Dik}o  
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ability to continue as a going concern               持续经营能力 uFUVcWt  
acceptability                                     可接受性，可接受程度 <WiyM[ep  
acceptable level of detection risk                     检查风险的可接受水平 >2s31 {  
acceptance of engagement                       接受委托 : GdLr  
accepting the engagement for the first time              首次接受委托 Ja7yq{j  
access to asset                                         对资产的接触 u2E}DhV  
according to                                     根据，依据，依照 ?mp}_x#=  
account balance                                账户余额 A4tb>OM  
account for                                       对……进行会计处理，核算；解释 O<`N0
 
accounting                                        会计，会计学 Xk(p:^ R  
accounting advisory serve                        会计咨询服务 Z#t}yC%^d  
accounting firm                                 会计师事务所 0woLB#v9  
accounting information                      会计信息，会计资料 z.T>=C  
accounting period                             会计期间 [BTOs4f  
accounting policies                                   会计政策 8x`EUJ  
accounting professional bodies                 会计职业组织，会计职业团体 4n0Iw  I  
accounting records                                   会计记录 `
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accounting responsibility                           会计责任 8U)*kmq  
accounting service                             会计服务 x+bC\,q  
accounting standards                                会计准则 Z [YSET  
Accounting Standards for Business Enterprises       企业会计准则 adtgNwg  
accounting system                             会计系统
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accounting treatment                                会计处理 Rn$TYCO  
accuracy                                    准确性，精确性 _[pbfua  
additional audit procedures                      追加审计程序 {O!B8a   
addressee                                         收件人，收信人 >sGiDK @  
Administration of State-owned Assets  (the～)     国有资产管理局 z7s}-w,  
administrative laws and regulations                 行政法规 U?xa^QVhj  
adverse impact                                 不利影响，负面影响 "=Cjm`9~j  
adverse opinion                                反对意见 !y&<IT(\4  
advisory group                                  咨询组，顾问组 P r2WF~NuO  
agency fee                                        代理费，代理费用 1wy?<B.f
 
aggregate                                          总计，合计为…… u\3=m%1  
alternation of document and record                 变造文件和记录 3z0%u Y[e  
alternative audit procedures                      替代审计程序，备选审计程序 b?j\YX[e  
amend                                              修改，修订 v=~+o[  
amortisation                                      摊销 > ofWHl[-  
analytical capacity                             分析能力 w\1K.j=>|N  
analytical procedures                               分析性程序 ckkm}
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annual financial statements                        年度会计报表，年度财务报表 ,R}9n@JI^Y  
appendix                                          附录，附表 =<X4LO)C  
applicable                                         适用的 f2?01PM,Q  
applicable laws and regulations                 适用的法规 !8I80:e_~  
application systems                                  应用系统 2f5YkmGc";  
apply consistently                              一贯地执行，一贯地实施 Y^QG\6q  
appropriate                                       适当的，合适的； }_oQg_-7e  
征用，挪用 ' 7H"ezt  
appropriate authorization                          适当的授权 eyuQ}
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appropriateness of audit evidence                    审计证据的适当性 ;TL>{"z`x  
approval                                    批准，核准 Zg3 /,:1  
assertion                                    (会计报表上的)认定；确认 Z4dl'v)9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X`A+/{ H  
asset                                                 资产，财产 hz+c]K  
asset restructuring                             资产重组 w7~cY=  
assignment of duties                                 职责的划分 YRyaOrl$<  
assistant                                     助理，助理人员 <C_FRpR<f  
associated company                                 联属公司，联营公司 1Q7]1fRu  
association                                        联合，结合；协会，社团 |qf ef&  
assumption                                       假设，假定 m>f8RBp]'  
at a given date                                         在某一特定时日 t]hfq~Ft  
attestation                                         鉴证，公证 |`'WEe2  
attestation service                             鉴证服务 n^Q-K}!T/  
audit adjustment                                审计调整 WJ/X`?k  
audit areas                                        审计领域 Ud_0{%@  
audit conclusion                                审计结论 {$I1(DYN  
audit effectiveness                             审计效果 t;}`~B  
audit efficiency                                  审计效率 'yR\%#s6  
audit engagement letter                      审计业务约定书 t4UL|fI  
audit evidence                                          审计证据 N_E)f  
audit fee                                    审计费 z,RjQTd  
audit files                                          审计档案 '>GPk5Nq77  
audit findings                                     审计中发现的事项 yeLd, M/I  
audit implementation stage                        审计实施阶段 24k;.o  
audit mark                                        审计标识 <l<y R?  
audit materiality                                 审计重要性 x$z>.4  
audit method                                     审计方法 _adW>-wQ!d  
audit objective                                         审计目标，审计目的 |
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audit of financial statements                      会计报表审计，财务报表审计 a>&dAo}  
audit opinion                                     审计意见 |<JBo E]3B  
audit period                                      被审计期间，被审计年度 s=Xg6D  
audit plan                                          审计计划 ft$!u-`  
audit planning                                    编制审计计划，制定审计计划，审计计划 I:M1 5  
audit planning stage                                  审计计划阶段 4'y@ne}g!  
audit procedure                                审计程序 -YS9u[   
audit programme                               审计程序表，具体审计计划 PnH5[4&k  
audit report                                       审计报告 Qx8O&C?Ti  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "}b/[U@>  
audit report with a qualified opinion                 有保留意见的审计报告 ;pqS|ayl  
audit report with an adverse opinion                否定意见的审计报告 \eXuNv_  
audit report with dual dates                      双重日期审计报告 }Vfc;2  
audit reporting stage                                 审计报告阶段 S&F;~  
audit responsibility                                   审计责任 4Mox
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audit results                                      审计结果 <CWOx&hr  
audit risk                                          审计风险 $49;\pBZ l  
audit sampling                                          审计抽样 ,L; y>::1  
audit sampling techniques                         审计抽样方法，审计抽样技术 R]l2,0:  
audit strategies                                  审计策略 U. 1&'U*  
audit summary                                         审计总结，审计小结 t\O#5mo  
audit team                                         审计小组 YoSBS  
audit test                                    审计测试 QC(ce)Y  
audit trail                                          审计轨迹 'M fVZho{  
audit work                                        审计工作 vBV_aB1{  
audit working paper                                 审计工作底稿 &X,
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audited financial statement                        审计会计报表，已审计财务报表 S_;m+Ytg  
Auditing Guidelines (the～)                      审计规范指南 '`&b1Rc  
auditing standards                             审计准则 PJAM_K;  
audit-oriented working paper                          (审计)业务类工作底稿 #'I<q  
authorisation                                     授权 2^)_XVX1  
authorisation of transaction                       交易的授权 } a!HbH  
availability                                         可获得性 [f?x
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balance                                      余额；差额；平衡 EJ(z]M`f  
balance sheet                                    资产负债表 #<vzQ\~Y  
bank                                                 银行 /5~j"| U'  
bank account                                    银行账户，银行户头 e!w#{</8Q  
bank statement                                 银行对账单 8-9<r  
barter transaction                              易货交易，以物换物交易 /}(\P@Z  
basis of audit                                    审计依据 q*}$1 zb  
basis of preparation                                (会计报表的)编制基础 }x:}9iphF  
book of account                               账目，账簿 &H%z1 Lp  
borrowing                                         借款，贷款，借债 "YN6o_*]  
branch                                              分支，分支机构，分店 V=E5pB`Pr  
brought forward                                (账户余额等的)承上年，承上期，承上页 @eP (j@(^  
budget                                              预算 !!6g<S7)  
building                                      建筑物；大楼 )!5"\eys  
business conditions                                  业务情况，经营情况 <W/YC2b  
business licence                               (企业等的)营业执照 '\P+Bu]6&  
business relation                                业务关系  *LQt=~  
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