[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 U #C@&2  
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审计词汇英汉对照 tiGBjTPt  
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ability to continue as a going concern               持续经营能力 64i *_\UKe  
acceptability                                     可接受性，可接受程度 dfP4SJqq  
acceptable level of detection risk                     检查风险的可接受水平 z?^oy.  
acceptance of engagement                       接受委托 = ;cTm5d;T  
accepting the engagement for the first time              首次接受委托 y1)ZO_'  
access to asset                                         对资产的接触 yT~rql  
according to                                     根据，依据，依照
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account balance                                账户余额 w*M&@+3I  
account for                                       对……进行会计处理，核算；解释 =(]Z%Q-V  
accounting                                        会计，会计学 .He}f,!f<  
accounting advisory serve                        会计咨询服务 'eo/"~/*w  
accounting firm                                 会计师事务所 9{wRqY  
accounting information                      会计信息，会计资料 ]t0St~qUL)  
accounting period                             会计期间 D3B]  
accounting policies                                   会计政策 "ze-Mb  
accounting professional bodies                 会计职业组织，会计职业团体 kV+%(Gl8  
accounting records                                   会计记录 KdBpfPny@  
accounting responsibility                           会计责任 #CV]S4/^
 
accounting service                             会计服务 iInWw"VbKe  
accounting standards                                会计准则 [{$%9lm  
Accounting Standards for Business Enterprises       企业会计准则 lrAhdi  
accounting system                             会计系统 e\em;GTy  
accounting treatment                                会计处理 K9{RU4<  
accuracy                                    准确性，精确性 n
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additional audit procedures                      追加审计程序 Vu,e]@  
addressee                                         收件人，收信人 ]"&](e6*  
Administration of State-owned Assets  (the～)     国有资产管理局 :sQ>oNn z  
administrative laws and regulations                 行政法规 EE^x34&=  
adverse impact                                 不利影响，负面影响 _%[po%]  
adverse opinion                                反对意见 )n]"~I^  
advisory group                                  咨询组，顾问组 >J5C.hx  
agency fee                                        代理费，代理费用 [!De|,u(^  
aggregate                                          总计，合计为…… QC?~$>h!?  
alternation of document and record                 变造文件和记录 D4b-Y[/"  
alternative audit procedures                      替代审计程序，备选审计程序 <iA\ZS:  
amend                                              修改，修订 a%A!DzS  
amortisation                                      摊销 * bd3^mP  
analytical capacity                             分析能力 <.mH-Y5i  
analytical procedures                               分析性程序 #R>x]Nt}  
annual financial statements                        年度会计报表，年度财务报表 F"bz<{  
appendix                                          附录，附表 o]Xt2E  
applicable                                         适用的 `BQv;NtP  
applicable laws and regulations                 适用的法规 rlaeqG  
application systems                                  应用系统 qJag>OY  
apply consistently                              一贯地执行，一贯地实施 -@e2/6Oi  
appropriate                                       适当的，合适的； Q~tXT_  
征用，挪用 ruQt0q,W3%  
appropriate authorization                          适当的授权 W#%s0EN<_  
appropriateness of audit evidence                    审计证据的适当性 >.6|\{*sG  
approval                                    批准，核准 ^?$,sS ;Q  
assertion                                    (会计报表上的)认定；确认 tYXE$i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AN:yL a!  
asset                                                 资产，财产 6\ yBA_z
 
asset restructuring                             资产重组 HhL;64OYa  
assignment of duties                                 职责的划分 |{&M#qXe  
assistant                                     助理，助理人员 o K>(yC[  
associated company                                 联属公司，联营公司 W|D kq  
association                                        联合，结合；协会，社团 b8e\(Dww  
assumption                                       假设，假定 V"Z8-u  
at a given date                                         在某一特定时日 5Yhcnwdm!  
attestation                                         鉴证，公证 PJcfiRa'jQ  
attestation service                             鉴证服务 a%e`  
audit adjustment                                审计调整 e{7 \pQK  
audit areas                                        审计领域 f4fBUZ^ A  
audit conclusion                                审计结论 F~8'3!<9  
audit effectiveness                             审计效果 +ID\u <?
 
audit efficiency                                  审计效率 UXlZI'|He  
audit engagement letter                      审计业务约定书 G[\TbPh  
audit evidence                                          审计证据 +i!5<nn  
audit fee                                    审计费 O5:bdt.  
audit files                                          审计档案 %rMCiz  
audit findings                                     审计中发现的事项 i1|>JM[V  
audit implementation stage                        审计实施阶段 mwo:+^v(  
audit mark                                        审计标识
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audit materiality                                 审计重要性 b?l>vUgAg  
audit method                                     审计方法 qx'0(q2Ii(  
audit objective                                         审计目标，审计目的 yo=L1;H  
audit of financial statements                      会计报表审计，财务报表审计 {Q3OT  
audit opinion                                     审计意见 ejlns ~  
audit period                                      被审计期间，被审计年度 ?0_ <u4  
audit plan                                          审计计划 7IkPi?&{  
audit planning                                    编制审计计划，制定审计计划，审计计划 E`UkL*Q  
audit planning stage                                  审计计划阶段 J7* o%W*V  
audit procedure                                审计程序 V2ih/mh   
audit programme                               审计程序表，具体审计计划 vY-CXWC7  
audit report                                       审计报告 `^Vd*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %(1OjfZc  
audit report with a qualified opinion                 有保留意见的审计报告 VD$5 Djq  
audit report with an adverse opinion                否定意见的审计报告 %+H_V1F  
audit report with dual dates                      双重日期审计报告 @QQ%09*  
audit reporting stage                                 审计报告阶段 Xj 1Oxm42  
audit responsibility                                   审计责任 &h0LWPl  
audit results                                      审计结果 b)<
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audit risk                                          审计风险 N<9 c/V  
audit sampling                                          审计抽样 Y {^*y  
audit sampling techniques                         审计抽样方法，审计抽样技术 E ?Mgbd3  
audit strategies                                  审计策略 B;r_[^  
audit summary                                         审计总结，审计小结 >jX"  
audit team                                         审计小组 A$=ny6  
audit test                                    审计测试 Lw}-oE !U  
audit trail                                          审计轨迹 PjeI&@  
audit work                                        审计工作 nwU],{(Hgr  
audit working paper                                 审计工作底稿 !?nO0Ao-$  
audited financial statement                        审计会计报表，已审计财务报表 #NW+t|E  
Auditing Guidelines (the～)                      审计规范指南 1ysfpX{=  
auditing standards                             审计准则 WR{m?neE_N  
audit-oriented working paper                          (审计)业务类工作底稿 -N*[f9EJB  
authorisation                                     授权 ?>}p'{I  
authorisation of transaction                       交易的授权 Y(g_h:lf,]  
availability                                         可获得性  y:RW:D&  
B @."K"i'Bl  
balance                                      余额；差额；平衡 ]SCHni_  
balance sheet                                    资产负债表 }PBme'kP  
bank                                                 银行 &VGV0K3Dp  
bank account                                    银行账户，银行户头 2g= 6s  
bank statement                                 银行对账单 rLsY_7!  
barter transaction                              易货交易，以物换物交易 ]E-/}Ysz  
basis of audit                                    审计依据 eUcbe33  
basis of preparation                                (会计报表的)编制基础 x95s%29RS  
book of account                               账目，账簿 NPK;  
borrowing                                         借款，贷款，借债 ]q1w@)]n}  
branch                                              分支，分支机构，分店 EB}B75)x  
brought forward                                (账户余额等的)承上年，承上期，承上页 l+9RPJD/:  
budget                                              预算 YVMvT>/,  
building                                      建筑物；大楼 $|=|"/  
business conditions                                  业务情况，经营情况 8"j$=T6;W  
business licence                               (企业等的)营业执照 {Dpsr` &  
business relation                                业务关系
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