[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 Mpk7$=hjc  
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审计词汇英汉对照 >%n6n! "  
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ability to continue as a going concern               持续经营能力 b.}J'?yLm  
acceptability                                     可接受性，可接受程度 yZNg[ KH  
acceptable level of detection risk                     检查风险的可接受水平 p!<PRms@  
acceptance of engagement                       接受委托 8vfC  
accepting the engagement for the first time              首次接受委托 1}p:]/;  
access to asset                                         对资产的接触 9\kEyb $F=  
according to                                     根据，依据，依照 pE0@m-p  
account balance                                账户余额 w^7[4u4  
account for                                       对……进行会计处理，核算；解释 nf:wJ-;*  
accounting                                        会计，会计学 [i>D|X  
accounting advisory serve                        会计咨询服务 *<?KOM  
accounting firm                                 会计师事务所 ec*Ni|`Z'  
accounting information                      会计信息，会计资料 ]!/R tt  
accounting period                             会计期间 ltkA7dUbu  
accounting policies                                   会计政策 ~4] J'E >  
accounting professional bodies                 会计职业组织，会计职业团体 p6Ia)!xOGF  
accounting records                                   会计记录 1:u~T@;" `  
accounting responsibility                           会计责任 zY-?Bv_D  
accounting service                             会计服务 9OlJC[  
accounting standards                                会计准则 fj9&J[
 
Accounting Standards for Business Enterprises       企业会计准则 d4A:XNKB  
accounting system                             会计系统 vo~Qo;m  
accounting treatment                                会计处理 g"g3|$#Ej|  
accuracy                                    准确性，精确性 UjyrmQf  
additional audit procedures                      追加审计程序 Kv#Q$$)r  
addressee                                         收件人，收信人 ^$rqyWZYp  
Administration of State-owned Assets  (the～)     国有资产管理局 :SZi4:4-J8  
administrative laws and regulations                 行政法规 Q]dKyMSSA  
adverse impact                                 不利影响，负面影响 1p<*11  
adverse opinion                                反对意见 DV*e.Y>  
advisory group                                  咨询组，顾问组 4ZYywDwn  
agency fee                                        代理费，代理费用 o+- 0`!yj  
aggregate                                          总计，合计为…… 5 (q4o`  
alternation of document and record                 变造文件和记录 b/E3Kse?  
alternative audit procedures                      替代审计程序，备选审计程序 |F qujZz  
amend                                              修改，修订 S]4!uv^y  
amortisation                                      摊销 1].m4vC  
analytical capacity                             分析能力 zIr-Rx'dL^  
analytical procedures                               分析性程序 SR<W3a\  
annual financial statements                        年度会计报表，年度财务报表 i|S/g.r  
appendix                                          附录，附表 C0ORBp  
applicable                                         适用的 20:![/7:!  
applicable laws and regulations                 适用的法规 !| mzu1S
 
application systems                                  应用系统 ^^YP kh6sS  
apply consistently                              一贯地执行，一贯地实施 nY ?&k$n  
appropriate                                       适当的，合适的； ~{{7y]3M-  
征用，挪用 WP^wNi ~>  
appropriate authorization                          适当的授权 ],'"iVh  
appropriateness of audit evidence                    审计证据的适当性 sy6[%8
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approval                                    批准，核准 Odw9]`,T  
assertion                                    (会计报表上的)认定；确认 r=]$>&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O6">Io5  
asset                                                 资产，财产 z.tN<P7  
asset restructuring                             资产重组 QQ %W3D@  
assignment of duties                                 职责的划分 F8\JL %  
assistant                                     助理，助理人员 {CX06BP  
associated company                                 联属公司，联营公司 VLfKN)g  
association                                        联合，结合；协会，社团 Y+0GJ uBf  
assumption                                       假设，假定 CWb*bw0  
at a given date                                         在某一特定时日 R\x3'([A5  
attestation                                         鉴证，公证 L3s"L.G  
attestation service                             鉴证服务 *{O[ }  
audit adjustment                                审计调整 s+h} O}RV  
audit areas                                        审计领域 [&lH[:Y#  
audit conclusion                                审计结论 NuX
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audit effectiveness                             审计效果 o76{;Bl\O  
audit efficiency                                  审计效率 \86N
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audit engagement letter                      审计业务约定书 eEYzA  
audit evidence                                          审计证据 TrQUhmS/!  
audit fee                                    审计费 '{)Jhl47   
audit files                                          审计档案 F><ficT  
audit findings                                     审计中发现的事项 m@",Zr`f=  
audit implementation stage                        审计实施阶段 t"vkd  
audit mark                                        审计标识 ,hp8b$  
audit materiality                                 审计重要性 lnK#q.]  
audit method                                     审计方法 !bCaDTz  
audit objective                                         审计目标，审计目的 <driD'=F  
audit of financial statements                      会计报表审计，财务报表审计 `(E$-m-~jH  
audit opinion                                     审计意见 gN]\#s@[  
audit period                                      被审计期间，被审计年度 x]IJ;  
audit plan                                          审计计划 l]~IZTC  
audit planning                                    编制审计计划，制定审计计划，审计计划 b&9~F6aM  
audit planning stage                                  审计计划阶段 a.
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audit procedure                                审计程序 W<$!H V$  
audit programme                               审计程序表，具体审计计划 U&
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audit report                                       审计报告 .X: ,]of  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !x")uYf  
audit report with a qualified opinion                 有保留意见的审计报告 ryb81.|  
audit report with an adverse opinion                否定意见的审计报告 |<MSV KW  
audit report with dual dates                      双重日期审计报告 wEQZ9?\  
audit reporting stage                                 审计报告阶段 t hE 9fr/  
audit responsibility                                   审计责任 ?}(B8^  
audit results                                      审计结果 bL5u;iy)  
audit risk                                          审计风险 Q(x/&]7=V  
audit sampling                                          审计抽样 1Vs>G  
audit sampling techniques                         审计抽样方法，审计抽样技术 Vd'=Fe;eB  
audit strategies                                  审计策略 W>'(MB$3  
audit summary                                         审计总结，审计小结 o4agaA3k  
audit team                                         审计小组 \mWH8Z }Z  
audit test                                    审计测试 e`Co ='  
audit trail                                          审计轨迹 jsP+,brO  
audit work                                        审计工作 TIK'A<  
audit working paper                                 审计工作底稿 hS&.-5v  
audited financial statement                        审计会计报表，已审计财务报表 AS'+p%(  
Auditing Guidelines (the～)                      审计规范指南 P(
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auditing standards                             审计准则 oVW>PEgB-  
audit-oriented working paper                          (审计)业务类工作底稿 ex66GJQe1  
authorisation                                     授权 *Rxn3tR7  
authorisation of transaction                       交易的授权 ~.tYYX<  
availability                                         可获得性 ux6p2Sk;K  
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balance                                      余额；差额；平衡 g{f7} gTG  
balance sheet                                    资产负债表 uQ7lC~  
bank                                                 银行 D0>Pc9
 
bank account                                    银行账户，银行户头 9TwKd0AT$&  
bank statement                                 银行对账单 Pz0TAb  
barter transaction                              易货交易，以物换物交易 8s %Yu dW  
basis of audit                                    审计依据 ls~9qkAyLx  
basis of preparation                                (会计报表的)编制基础 ,H1K
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book of account                               账目，账簿 UD9JE S,  
borrowing                                         借款，贷款，借债 A4rkwM  
branch                                              分支，分支机构，分店 0 ZSn r+  
brought forward                                (账户余额等的)承上年，承上期，承上页 }_('3C,Ba  
budget                                              预算 {qOqtkj  
building                                      建筑物；大楼 G,<l}(tEG  
business conditions                                  业务情况，经营情况 T6."j_  
business licence                               (企业等的)营业执照 Y?L>KiM$
 
business relation                                业务关系 +r& :c [  
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