[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 *VH1(E`hl  
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审计词汇英汉对照 *M="k 1P1  
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ability to continue as a going concern               持续经营能力 &(K* TB|Om  
acceptability                                     可接受性，可接受程度 h41v}5 !-  
acceptable level of detection risk                     检查风险的可接受水平 a}wB7B;,g  
acceptance of engagement                       接受委托 Po2YDj`  
accepting the engagement for the first time              首次接受委托  np~oF  
access to asset                                         对资产的接触 lY~xoHT;[  
according to                                     根据，依据，依照 MG~^>  
account balance                                账户余额 m,pDjf  
account for                                       对……进行会计处理，核算；解释 'K0Y@y  
accounting                                        会计，会计学 QKVZ![Y!s  
accounting advisory serve                        会计咨询服务 '{J!5x?L^  
accounting firm                                 会计师事务所 39OZZaWL  
accounting information                      会计信息，会计资料 '\9A78NV{;  
accounting period                             会计期间 k -SUp8}g  
accounting policies                                   会计政策 _+UD>u{  
accounting professional bodies                 会计职业组织，会计职业团体 O9opX\9  
accounting records                                   会计记录 bNqjjg  
accounting responsibility                           会计责任 +%FGti$[  
accounting service                             会计服务 40Du*5M  
accounting standards                                会计准则 ~2pct
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Accounting Standards for Business Enterprises       企业会计准则 % $ 5hC9  
accounting system                             会计系统 j"c"sF\q  
accounting treatment                                会计处理 a/?gp>M9  
accuracy                                    准确性，精确性 m86w{b$8  
additional audit procedures                      追加审计程序 }ulFW]A^7  
addressee                                         收件人，收信人 Gs-'  
Administration of State-owned Assets  (the～)     国有资产管理局 vHao y  
administrative laws and regulations                 行政法规 N ^)L@6  
adverse impact                                 不利影响，负面影响 D[U5SS!)  
adverse opinion                                反对意见 I@[.W!w  
advisory group                                  咨询组，顾问组 IH{g-#U  
agency fee                                        代理费，代理费用 ; LTc4t  
aggregate                                          总计，合计为…… ?p/i}28=y  
alternation of document and record                 变造文件和记录 E9
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alternative audit procedures                      替代审计程序，备选审计程序 ];IUiS1  
amend                                              修改，修订 %GAEZH,2sG  
amortisation                                      摊销 lGs fs(  
analytical capacity                             分析能力 e`Yx]3;u(  
analytical procedures                               分析性程序 bGDV9su  
annual financial statements                        年度会计报表，年度财务报表 #A?U_32z/2  
appendix                                          附录，附表 _w(SHWh2  
applicable                                         适用的 iX~V(~v  
applicable laws and regulations                 适用的法规 h(>4%hF  
application systems                                  应用系统 OrHnz981K  
apply consistently                              一贯地执行，一贯地实施 W<kJ%42^j  
appropriate                                       适当的，合适的； mw.9cDf  
征用，挪用 2c}>}A4  
appropriate authorization                          适当的授权 AWGeK-^  
appropriateness of audit evidence                    审计证据的适当性 xez~Yw2  
approval                                    批准，核准 %<K`d  
assertion                                    (会计报表上的)认定；确认 #Ey!
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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 I lvjS^j  
asset                                                 资产，财产 ?-J\~AXL  
asset restructuring                             资产重组 @T sOc0?-  
assignment of duties                                 职责的划分 C2FewsRz  
assistant                                     助理，助理人员 sJ!AI n<  
associated company                                 联属公司，联营公司 {R]4N]l>  
association                                        联合，结合；协会，社团 2,'m]`;GNr  
assumption                                       假设，假定 9V("K  
at a given date                                         在某一特定时日 ]
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attestation                                         鉴证，公证 >OmY  
attestation service                             鉴证服务 T[L  
audit adjustment                                审计调整 =p:D_b  
audit areas                                        审计领域 zR">'bM:  
audit conclusion                                审计结论 =((#kDrN  
audit effectiveness                             审计效果 r6QNs1f~.  
audit efficiency                                  审计效率 ho;Km  
audit engagement letter                      审计业务约定书 z`5d,M  
audit evidence                                          审计证据 oj[Wzeg%  
audit fee                                    审计费 @~xNax&^  
audit files                                          审计档案 Il>!C\hU  
audit findings                                     审计中发现的事项 h@t&n@8O?  
audit implementation stage                        审计实施阶段 PO]z'LD  
audit mark                                        审计标识 6O!&!  
audit materiality                                 审计重要性 {088j?[hzk  
audit method                                     审计方法 %jim] ]<S[  
audit objective                                         审计目标，审计目的 o"J}@nF  
audit of financial statements                      会计报表审计，财务报表审计 &Nt4dp`qj  
audit opinion                                     审计意见 +h
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audit period                                      被审计期间，被审计年度 D`2Iy.|!  
audit plan                                          审计计划 2VA\{M  
audit planning                                    编制审计计划，制定审计计划，审计计划 CUaI66  
audit planning stage                                  审计计划阶段 k7W7S`H  
audit procedure                                审计程序 G(EiDo&  
audit programme                               审计程序表，具体审计计划 FhHcS >]:.  
audit report                                       审计报告 0sL R5A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u+~
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audit report with a qualified opinion                 有保留意见的审计报告 |#Z :v1]"  
audit report with an adverse opinion                否定意见的审计报告 b7p&EK"Hm  
audit report with dual dates                      双重日期审计报告 n PD5/xW  
audit reporting stage                                 审计报告阶段 inBBU[Sl  
audit responsibility                                   审计责任 "(>P=  
audit results                                      审计结果 JFIUD{>fp  
audit risk                                          审计风险 S1.w^Ccy  
audit sampling                                          审计抽样 F$N"&<[c  
audit sampling techniques                         审计抽样方法，审计抽样技术 U5[ xW  
audit strategies                                  审计策略 TG~:Cmc  
audit summary                                         审计总结，审计小结 4jfkCU  
audit team                                         审计小组 CD;C
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audit test                                    审计测试 i"p)%q~ z  
audit trail                                          审计轨迹 a=+qR:wT  
audit work                                        审计工作 D9*GS_K2t  
audit working paper                                 审计工作底稿 .;8T*  
audited financial statement                        审计会计报表，已审计财务报表 %+ynrg-  
Auditing Guidelines (the～)                      审计规范指南 9s8B>(L  
auditing standards                             审计准则 S~.:B2=5K  
audit-oriented working paper                          (审计)业务类工作底稿 ~q 0)+'  
authorisation                                     授权 mx y>  
authorisation of transaction                       交易的授权 VPx"l5\  
availability                                         可获得性 Po#;SG#Ee  
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balance                                      余额；差额；平衡 W9D]s~bO;  
balance sheet                                    资产负债表 &9g4/c-?$  
bank                                                 银行 K3Zc>QL{  
bank account                                    银行账户，银行户头 X>(?  
bank statement                                 银行对账单 !~u;CMR  
barter transaction                              易货交易，以物换物交易 NguJ[  
basis of audit                                    审计依据 {7LO|E}7  
basis of preparation                                (会计报表的)编制基础 nw){}g  
book of account                               账目，账簿 !/^i\)j>](  
borrowing                                         借款，贷款，借债 RcIGIt  
branch                                              分支，分支机构，分店 Hr |De8#f  
brought forward                                (账户余额等的)承上年，承上期，承上页 Av:5v3%  
budget                                              预算 fgVeB;k|  
building                                      建筑物；大楼 S-&[Tp+
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business conditions                                  业务情况，经营情况 03Pa; n  
business licence                               (企业等的)营业执照 G%_6"s  
business relation                                业务关系 {p&LwTnf  
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