[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 ~A(fn
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审计词汇英汉对照 2r]80sWY  
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ability to continue as a going concern               持续经营能力 q ^Un,h64t  
acceptability                                     可接受性，可接受程度 >hQeu1 ~W  
acceptable level of detection risk                     检查风险的可接受水平 3dTz$s/[  
acceptance of engagement                       接受委托 :q/%uca9  
accepting the engagement for the first time              首次接受委托 Y92wL}  
access to asset                                         对资产的接触 Mj|\LF +  
according to                                     根据，依据，依照 5ro^<P0f**  
account balance                                账户余额 W_8N?coM  
account for                                       对……进行会计处理，核算；解释 _8P0iC8Zg#  
accounting                                        会计，会计学 %\IB_M  
accounting advisory serve                        会计咨询服务 Qyx%:PE  
accounting firm                                 会计师事务所 t2uX+1F  
accounting information                      会计信息，会计资料 CB]#`|f  
accounting period                             会计期间 c@>Tzk%?"  
accounting policies                                   会计政策 n** W  
accounting professional bodies                 会计职业组织，会计职业团体 o'O;69D]tX  
accounting records                                   会计记录 8lk@ev=O&  
accounting responsibility                           会计责任 e:D8.h+&}  
accounting service                             会计服务 la+RK  
accounting standards                                会计准则 F!(Vg  
Accounting Standards for Business Enterprises       企业会计准则 ?Dm={S6  
accounting system                             会计系统 G<:_O-cPSv  
accounting treatment                                会计处理 K%iWUl;  
accuracy                                    准确性，精确性 (?4m0Sn>#h  
additional audit procedures                      追加审计程序 iq*]CF  
addressee                                         收件人，收信人 j1D 1tn  
Administration of State-owned Assets  (the～)     国有资产管理局 Zawnx=  
administrative laws and regulations                 行政法规 =z#6mSx|W  
adverse impact                                 不利影响，负面影响 ?gD^K,A Hd  
adverse opinion                                反对意见 = Lt)15
 
advisory group                                  咨询组，顾问组 >%LZ|*U  
agency fee                                        代理费，代理费用 )B'&XLK  
aggregate                                          总计，合计为…… ?"04u*u3  
alternation of document and record                 变造文件和记录 D y+)s-8  
alternative audit procedures                      替代审计程序，备选审计程序 )S"!)\4 b  
amend                                              修改，修订 ~;$,h ET  
amortisation                                      摊销 W'lejOiw  
analytical capacity                             分析能力 5XtIVHA@{  
analytical procedures                               分析性程序 uIh68UM   
annual financial statements                        年度会计报表，年度财务报表 *WMI<w~_  
appendix                                          附录，附表 ~P! \;S  
applicable                                         适用的 +guCTGD:  
applicable laws and regulations                 适用的法规 v *icoj  
application systems                                  应用系统 FJ-X~^  
apply consistently                              一贯地执行，一贯地实施 lEAf\T7  
appropriate                                       适当的，合适的； dmA#v:$1  
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appropriate authorization                          适当的授权 gi {rqM  
appropriateness of audit evidence                    审计证据的适当性 u-</G-y  
approval                                    批准，核准 gI~B _0x  
assertion                                    (会计报表上的)认定；确认 p.@
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 qh9d.Q+n  
asset                                                 资产，财产 F-R5Ib-F*A  
asset restructuring                             资产重组  N$ oQK(  
assignment of duties                                 职责的划分 "t0l)P*C}  
assistant                                     助理，助理人员 nIZ;N!r=i  
associated company                                 联属公司，联营公司 (fNG51h!  
association                                        联合，结合；协会，社团 Dxvizd>VU  
assumption                                       假设，假定 xQUs
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at a given date                                         在某一特定时日 kB[l6`  
attestation                                         鉴证，公证 ]?S@g'Jd0Q  
attestation service                             鉴证服务 *RYok{w  
audit adjustment                                审计调整 Q Uy7Q$W  
audit areas                                        审计领域 l6_dVK;s  
audit conclusion                                审计结论 ,{6Vf|?  
audit effectiveness                             审计效果 i1dE.f;  
audit efficiency                                  审计效率 LO;7NK  
audit engagement letter                      审计业务约定书 (jmF7XfU  
audit evidence                                          审计证据 MD98N{+[|  
audit fee                                    审计费 Kj53"eW  
audit files                                          审计档案 iWGn4p'  
audit findings                                     审计中发现的事项 g{6FpuA|0  
audit implementation stage                        审计实施阶段 PQj'D<G  
audit mark                                        审计标识 :_8Nf1B+T  
audit materiality                                 审计重要性 F:7 d}Jx  
audit method                                     审计方法 1S+lHG92I  
audit objective                                         审计目标，审计目的 ~Z` Cu~7  
audit of financial statements                      会计报表审计，财务报表审计 k'8tqIUN]  
audit opinion                                     审计意见 P+L#p(K  
audit period                                      被审计期间，被审计年度 0?o<cC1Z  
audit plan                                          审计计划 f/95}6M  
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 Nn#;Kjul.  
audit procedure                                审计程序 3d`u!i?/  
audit programme                               审计程序表，具体审计计划 #fx>{ vzH  
audit report                                       审计报告 p!o-+@ava  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HT:V;?"  
audit report with a qualified opinion                 有保留意见的审计报告 Y'y yrn}  
audit report with an adverse opinion                否定意见的审计报告 ;,lFocGv  
audit report with dual dates                      双重日期审计报告 Lm8uN?  
audit reporting stage                                 审计报告阶段 ??#SQSU  
audit responsibility                                   审计责任 b($9gre>mI  
audit results                                      审计结果 =4[ U<opP  
audit risk                                          审计风险 D_q"|D$SB  
audit sampling                                          审计抽样 CzDV^Iv;Q{  
audit sampling techniques                         审计抽样方法，审计抽样技术 LzTdi%u$0|  
audit strategies                                  审计策略 i@`qam   
audit summary                                         审计总结，审计小结 M3G ecjR  
audit team                                         审计小组 s^> >]  
audit test                                    审计测试 OF}."a  
audit trail                                          审计轨迹 S3UJ)@ E  
audit work                                        审计工作 (u4'*[o\t  
audit working paper                                 审计工作底稿 Q h{P>}  
audited financial statement                        审计会计报表，已审计财务报表 o<gK
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Auditing Guidelines (the～)                      审计规范指南 \`0s %F:V}  
auditing standards                             审计准则 L1#_  
audit-oriented working paper                          (审计)业务类工作底稿 704_ehrlE  
authorisation                                     授权 k4PXH  
authorisation of transaction                       交易的授权 I5@8=rFk  
availability                                         可获得性 p\P)    
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balance                                      余额；差额；平衡 x1h&`QUP  
balance sheet                                    资产负债表 :K~sazs7J  
bank                                                 银行 ]D&U}n  
bank account                                    银行账户，银行户头 "$/1.SX;]  
bank statement                                 银行对账单 iA<'i8$P  
barter transaction                              易货交易，以物换物交易 i}e/!IVR3  
basis of audit                                    审计依据 WM a`!Q  
basis of preparation                                (会计报表的)编制基础 xO^lE@a o  
book of account                               账目，账簿 ]O>AD6P  
borrowing                                         借款，贷款，借债 '|<r[K  
branch                                              分支，分支机构，分店 2bOl`{x  
brought forward                                (账户余额等的)承上年，承上期，承上页 a!EW[|[Q  
budget                                              预算 Jj/}GVNc7  
building                                      建筑物；大楼 |- <72$j  
business conditions                                  业务情况，经营情况 0|<9eD\I=  
business licence                               (企业等的)营业执照 ^( s(4|  
business relation                                业务关系 I7W`\d)  
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