[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 aO.'(kk8  
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审计词汇英汉对照 p|,K2^?Y  
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ability to continue as a going concern               持续经营能力 x,E#+ m  
acceptability                                     可接受性，可接受程度 *U.$=4Az  
acceptable level of detection risk                     检查风险的可接受水平 {.bLh0  
acceptance of engagement                       接受委托 JmrQDO_(  
accepting the engagement for the first time              首次接受委托 )PL'^gRr  
access to asset                                         对资产的接触 O}NR{B0B3&  
according to                                     根据，依据，依照 ioi0^aM  
account balance                                账户余额 HB{-^9{E  
account for                                       对……进行会计处理，核算；解释 _t6siB_u  
accounting                                        会计，会计学 8V_ ]}W  
accounting advisory serve                        会计咨询服务 _Jk-nZgn  
accounting firm                                 会计师事务所 =}\]i*  
accounting information                      会计信息，会计资料 w
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accounting period                             会计期间 -le:0NUwI  
accounting policies                                   会计政策 ^8.R 'Yq  
accounting professional bodies                 会计职业组织，会计职业团体 $}TqBBe  
accounting records                                   会计记录 }1TfKS]m>  
accounting responsibility                           会计责任 w!:u|  
accounting service                             会计服务 {-^>) iJqt  
accounting standards                                会计准则 $^IuE0.  
Accounting Standards for Business Enterprises       企业会计准则 reM%GU  
accounting system                             会计系统 nuw90=qj!]  
accounting treatment                                会计处理 (E w o   
accuracy                                    准确性，精确性 t"2WJ-1k}  
additional audit procedures                      追加审计程序 K Z ?<&x  
addressee                                         收件人，收信人 kOVx]
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Administration of State-owned Assets  (the～)     国有资产管理局 9V?MJZ@aG  
administrative laws and regulations                 行政法规 m{mK;D  
adverse impact                                 不利影响，负面影响 0vS%m/Zi-  
adverse opinion                                反对意见 :|<D(YA  
advisory group                                  咨询组，顾问组 wC!(STu  
agency fee                                        代理费，代理费用 EYGJDv(S  
aggregate                                          总计，合计为…… fTY@{t  
alternation of document and record                 变造文件和记录 *Zt)J8C  
alternative audit procedures                      替代审计程序，备选审计程序 :KgLjhj|)  
amend                                              修改，修订 Xu3^tH-b<  
amortisation                                      摊销 fL83:<R K  
analytical capacity                             分析能力 o1MbHBb  
analytical procedures                               分析性程序 Br]VCp  
annual financial statements                        年度会计报表，年度财务报表 A&$!s)8z  
appendix                                          附录，附表 g]$>G0E`oD  
applicable                                         适用的 j2qDRI  
applicable laws and regulations                 适用的法规 ?P<&8eY  
application systems                                  应用系统 cIl^5eE^Pq  
apply consistently                              一贯地执行，一贯地实施 VOG DD
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appropriate                                       适当的，合适的； uz>s2I}B  
征用，挪用 i.cSD%*  
appropriate authorization                          适当的授权 IAnY+=^  
appropriateness of audit evidence                    审计证据的适当性 jV:U%  
approval                                    批准，核准 XS9k&~)*  
assertion                                    (会计报表上的)认定；确认 QlJCdCSy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 BRoi`.b:  
asset                                                 资产，财产 =_%:9FnQ0  
asset restructuring                             资产重组 }-zx4<4BH  
assignment of duties                                 职责的划分 /nb(F h|{T  
assistant                                     助理，助理人员 +;Cq>1x,  
associated company                                 联属公司，联营公司 sN-5vYfC*  
association                                        联合，结合；协会，社团 {zbH.V[  
assumption                                       假设，假定 s<:"rw`  
at a given date                                         在某一特定时日 Fj1/B0acS  
attestation                                         鉴证，公证 8x58sOR=  
attestation service                             鉴证服务 &9o @x]) @  
audit adjustment                                审计调整 y>~=o9J_u  
audit areas                                        审计领域 xhUQ.(S`r6  
audit conclusion                                审计结论 t~5>P S  
audit effectiveness                             审计效果 4$IPz7  
audit efficiency                                  审计效率 H1\~T  
audit engagement letter                      审计业务约定书 &JfyXM[]  
audit evidence                                          审计证据 oVl:./(IB  
audit fee                                    审计费 >GT0x  
audit files                                          审计档案 jX ZKR(L  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 WgE~H)_%  
audit mark                                        审计标识 S`0@fieOf  
audit materiality                                 审计重要性 Ba`]Sm=  
audit method                                     审计方法 ]d$) G4X1  
audit objective                                         审计目标，审计目的 JFYeOmR+l  
audit of financial statements                      会计报表审计，财务报表审计 ~p'/Z@Atu  
audit opinion                                     审计意见 $|(roC(  
audit period                                      被审计期间，被审计年度 . s? ''/(  
audit plan                                          审计计划 Kwh3SU=L}  
audit planning                                    编制审计计划，制定审计计划，审计计划 1O(fI|gc
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audit planning stage                                  审计计划阶段 @Z3b
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audit procedure                                审计程序 Yo7ctwzdH;  
audit programme                               审计程序表，具体审计计划 %NeKDE  
audit report                                       审计报告 kZz;l(?0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 d:A+s>`$M  
audit report with a qualified opinion                 有保留意见的审计报告 i.F[.-.  
audit report with an adverse opinion                否定意见的审计报告 qmxkmO+Qur  
audit report with dual dates                      双重日期审计报告 '?3Hy|}  
audit reporting stage                                 审计报告阶段 tp5]n`3rD  
audit responsibility                                   审计责任 (6 0,0 |s  
audit results                                      审计结果 OEB_LI'  
audit risk                                          审计风险 W!IK>IW"  
audit sampling                                          审计抽样 [c>X Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 %#7M~RB[  
audit strategies                                  审计策略 )j6S<mn  
audit summary                                         审计总结，审计小结 c (\-7*En  
audit team                                         审计小组 vja^O  
audit test                                    审计测试 x!I7vs~~zW  
audit trail                                          审计轨迹 m{b(^K9}  
audit work                                        审计工作 :M=!MgD3w  
audit working paper                                 审计工作底稿 Nkv2?o>l  
audited financial statement                        审计会计报表，已审计财务报表 R?l>
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Auditing Guidelines (the～)                      审计规范指南 {jk {K6 }  
auditing standards                             审计准则 6 _73  
audit-oriented working paper                          (审计)业务类工作底稿 i& _sb
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authorisation                                     授权 DCwldkdJN  
authorisation of transaction                       交易的授权 Q8\Ks|u]  
availability                                         可获得性 -$e\m] }Z  
B T( ;BEyc?  
balance                                      余额；差额；平衡 [fO]oTh  
balance sheet                                    资产负债表 ;K:.*sAa  
bank                                                 银行 4=q\CK2^A  
bank account                                    银行账户，银行户头 !_x-aro3<  
bank statement                                 银行对账单 ,{E'k
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barter transaction                              易货交易，以物换物交易 Qz<v. _  
basis of audit                                    审计依据 4<lZ;M"  
basis of preparation                                (会计报表的)编制基础 xhimRi  
book of account                               账目，账簿 C}+(L3Z  
borrowing                                         借款，贷款，借债 Dhef|E<  
branch                                              分支，分支机构，分店 `0.5aa  
brought forward                                (账户余额等的)承上年，承上期，承上页 4AP<mo  
budget                                              预算 @<alWBS  
building                                      建筑物；大楼 Nk^#Sa?  
business conditions                                  业务情况，经营情况 8(g:i#~  
business licence                               (企业等的)营业执照 :j9;P7&"?  
business relation                                业务关系 *d,SI[c%e  
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