[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 1ox#hQBoS  
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审计词汇英汉对照 }2:q#}"  
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ability to continue as a going concern               持续经营能力 7i'clB9!  
acceptability                                     可接受性，可接受程度 AK%&Kq&PaY  
acceptable level of detection risk                     检查风险的可接受水平 @F*z/E}e  
acceptance of engagement                       接受委托 2X*n93AQi  
accepting the engagement for the first time              首次接受委托 cIC/3g}]  
access to asset                                         对资产的接触 -AU'1iRcK7  
according to                                     根据，依据，依照 bv7xh* /  
account balance                                账户余额 rdtzz#7  
account for                                       对……进行会计处理，核算；解释 CfD4m,6  
accounting                                        会计，会计学 ShvC4Xb 0  
accounting advisory serve                        会计咨询服务 q?)5yukeF  
accounting firm                                 会计师事务所 .I
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accounting information                      会计信息，会计资料 O '`|( L  
accounting period                             会计期间 e'c3.sQ|?  
accounting policies                                   会计政策 Uovna:"  
accounting professional bodies                 会计职业组织，会计职业团体 b'`XFB#V  
accounting records                                   会计记录 m7RyFnR2  
accounting responsibility                           会计责任 -dN`Ok<g  
accounting service                             会计服务 <P&X0S`O  
accounting standards                                会计准则 vb]uO ' l  
Accounting Standards for Business Enterprises       企业会计准则 - *hPEgcV9  
accounting system                             会计系统 #7]>ozKm  
accounting treatment                                会计处理 Pgq(yPC  
accuracy                                    准确性，精确性 l@u  "iGw  
additional audit procedures                      追加审计程序 Z#[%JUYp'  
addressee                                         收件人，收信人 ygX!'evY  
Administration of State-owned Assets  (the～)     国有资产管理局 vRD(* S9^  
administrative laws and regulations                 行政法规 /v|b]Ji  
adverse impact                                 不利影响，负面影响 1vCp<D9<  
adverse opinion                                反对意见 fA0wQz]u  
advisory group                                  咨询组，顾问组 Raetz>rL  
agency fee                                        代理费，代理费用 C8YStT  
aggregate                                          总计，合计为…… *f{4_ts  
alternation of document and record                 变造文件和记录 <:N$ $n  
alternative audit procedures                      替代审计程序，备选审计程序 Dq9f Fe  
amend                                              修改，修订 k6Vs#K7a  
amortisation                                      摊销 r2PN[cLu|  
analytical capacity                             分析能力 /L2n ~/  
analytical procedures                               分析性程序 YcR: _ac  
annual financial statements                        年度会计报表，年度财务报表 ~k?
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appendix                                          附录，附表 X7:Dw]t  
applicable                                         适用的 M9Yov4k,4]  
applicable laws and regulations                 适用的法规 yp@cn(:~  
application systems                                  应用系统 .i*ja*  
apply consistently                              一贯地执行，一贯地实施 l&"bm C:xr  
appropriate                                       适当的，合适的； 4`cfFowK~  
征用，挪用 CDW|cr{  
appropriate authorization                          适当的授权 wdV)M?  
appropriateness of audit evidence                    审计证据的适当性 fIatp  
approval                                    批准，核准 :0 Y.${h  
assertion                                    (会计报表上的)认定；确认 &hi
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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 ^L Xr4  
asset                                                 资产，财产 6z/&j} (  
asset restructuring                             资产重组 EG8z&^O x  
assignment of duties                                 职责的划分 7Wiwnv_"  
assistant                                     助理，助理人员 aO9\8\^  
associated company                                 联属公司，联营公司 5H 1x-b  
association                                        联合，结合；协会，社团 @T.F/Pjhc  
assumption                                       假设，假定 h"}F3E  
at a given date                                         在某一特定时日 3W.D^^)eCV  
attestation                                         鉴证，公证 *laFG<;  
attestation service                             鉴证服务 -GQ.B{%G
 
audit adjustment                                审计调整 >s,*=a  
audit areas                                        审计领域 4j i#Q  
audit conclusion                                审计结论 /w2IL7}  
audit effectiveness                             审计效果 dr(e)eD(R>  
audit efficiency                                  审计效率 NA/Sv"7om  
audit engagement letter                      审计业务约定书 7ruWmy;j  
audit evidence                                          审计证据 6Q+VW_~  
audit fee                                    审计费 ~EYdEqS)  
audit files                                          审计档案 =FFs8&PKys  
audit findings                                     审计中发现的事项 ?o/p}6  
audit implementation stage                        审计实施阶段 gq~`!tW'  
audit mark                                        审计标识 kjQI=:i=  
audit materiality                                 审计重要性 w Jvk  
audit method                                     审计方法 09G]t1!,  
audit objective                                         审计目标，审计目的 &qa16
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audit of financial statements                      会计报表审计，财务报表审计 40-/t*2Ly  
audit opinion                                     审计意见 Esg:  
audit period                                      被审计期间，被审计年度 +l7Bu}_?  
audit plan                                          审计计划 P5"B 7>L:  
audit planning                                    编制审计计划，制定审计计划，审计计划 Vt9o8naz  
audit planning stage                                  审计计划阶段 lb"T'}q  
audit procedure                                审计程序 i@<w"yNd_  
audit programme                               审计程序表，具体审计计划 W>P:EI1  
audit report                                       审计报告 D6e<1W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >Wpdq(o  
audit report with a qualified opinion                 有保留意见的审计报告 xu;^F  
audit report with an adverse opinion                否定意见的审计报告 kll,^A  
audit report with dual dates                      双重日期审计报告 _qQo}|/q  
audit reporting stage                                 审计报告阶段 5pRVA  
audit responsibility                                   审计责任 *\Hut'7 d  
audit results                                      审计结果 jar?" o  
audit risk                                          审计风险 dQ<e}wtg  
audit sampling                                          审计抽样 r&L1jT.  
audit sampling techniques                         审计抽样方法，审计抽样技术 L;KL
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audit strategies                                  审计策略 xrJ0  
audit summary                                         审计总结，审计小结 #e9XU:9@g  
audit team                                         审计小组 `WQpGBS_z_  
audit test                                    审计测试 ^AUQsRA7PZ  
audit trail                                          审计轨迹 G0ENk|wbbj  
audit work                                        审计工作 52.hJNq#L  
audit working paper                                 审计工作底稿 uuCVI2|  
audited financial statement                        审计会计报表，已审计财务报表 EkN>5).  
Auditing Guidelines (the～)                      审计规范指南 E 6!V0D  
auditing standards                             审计准则 z]O>`50Q  
audit-oriented working paper                          (审计)业务类工作底稿 QkO4Td<  
authorisation                                     授权 _)#~D*3  
authorisation of transaction                       交易的授权 (fO~nN{F  
availability                                         可获得性 %';DBozZ  
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balance                                      余额；差额；平衡 qv/chD`C  
balance sheet                                    资产负债表 U(:t$SBKy  
bank                                                 银行 <5sfII  
bank account                                    银行账户，银行户头 WS$~o*Z8  
bank statement                                 银行对账单 '9|R7  
barter transaction                              易货交易，以物换物交易 WxF@'kdn*,  
basis of audit                                    审计依据 a+\s0Qo<  
basis of preparation                                (会计报表的)编制基础 .: , 9Tf  
book of account                               账目，账簿 @jD19=  
borrowing                                         借款，贷款，借债 8@I.\u)0  
branch                                              分支，分支机构，分店 jH4Wu`r;m  
brought forward                                (账户余额等的)承上年，承上期，承上页 E95VR?nUg  
budget                                              预算 @;d7#!:cE  
building                                      建筑物；大楼 @{8805Dp  
business conditions                                  业务情况，经营情况 0+S'i82=M  
business licence                               (企业等的)营业执照 rX&?Xi1JeV  
business relation                                业务关系 /p@0Q[E  
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