[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 F>hVrUD8  
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审计词汇英汉对照 UFSEobhg&5  
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ability to continue as a going concern               持续经营能力 l%vhV&  
acceptability                                     可接受性，可接受程度 p;)klH@X  
acceptable level of detection risk                     检查风险的可接受水平 fh/)di  
acceptance of engagement                       接受委托 G>?x-!9qcH  
accepting the engagement for the first time              首次接受委托 JC1BUheeb  
access to asset                                         对资产的接触 4kN:=g  
according to                                     根据，依据，依照 5cv, >{~5  
account balance                                账户余额 ~XN]?5GQf  
account for                                       对……进行会计处理，核算；解释 "'LOaf$X  
accounting                                        会计，会计学 lBYS>4~  
accounting advisory serve                        会计咨询服务 i1kh@s~8UC  
accounting firm                                 会计师事务所 [xH2n\7  
accounting information                      会计信息，会计资料 u!156X?[eU  
accounting period                             会计期间 @)FXG~C*  
accounting policies                                   会计政策 5wVi{P5+  
accounting professional bodies                 会计职业组织，会计职业团体 vCrWA-q#  
accounting records                                   会计记录 HvL9;^!  
accounting responsibility                           会计责任 mAtG&my)  
accounting service                             会计服务 0.3[=a43  
accounting standards                                会计准则 pD)/-Dgdm  
Accounting Standards for Business Enterprises       企业会计准则 @5POgQ8  
accounting system                             会计系统 ?N9adL &b  
accounting treatment                                会计处理 8I|1Pl  
accuracy                                    准确性，精确性 FZLzu  
additional audit procedures                      追加审计程序 *AJezhR  
addressee                                         收件人，收信人 rSzXa4m(  
Administration of State-owned Assets  (the～)     国有资产管理局 `^@g2c+d  
administrative laws and regulations                 行政法规 t2U]CI%  
adverse impact                                 不利影响，负面影响 9=sMKc%!-  
adverse opinion                                反对意见 Y?q*hS0!H  
advisory group                                  咨询组，顾问组 M 2U@gC|{  
agency fee                                        代理费，代理费用 ^Ypb"Wx8  
aggregate                                          总计，合计为…… }tg:DG  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 0L
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amend                                              修改，修订 ^~hhdwu3a  
amortisation                                      摊销 x#!{5;V&K  
analytical capacity                             分析能力 zke~!"iq  
analytical procedures                               分析性程序 tI6USN%  
annual financial statements                        年度会计报表，年度财务报表 7{6cLYl  
appendix                                          附录，附表 gEe W1:AB  
applicable                                         适用的 )y [[Se  
applicable laws and regulations                 适用的法规 Xj&~N;Ysb  
application systems                                  应用系统 .>\>F{#~  
apply consistently                              一贯地执行，一贯地实施 Y_TL4  
appropriate                                       适当的，合适的； XzTH,7[n  
征用，挪用 azATKH+j  
appropriate authorization                          适当的授权 I'wk/  
appropriateness of audit evidence                    审计证据的适当性 4FP~+  
approval                                    批准，核准 -n$rKEC4  
assertion                                    (会计报表上的)认定；确认 gx{~5&1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 4N^Qd3[d  
asset                                                 资产，财产 JCMEhI6d*  
asset restructuring                             资产重组 0OoO cc  
assignment of duties                                 职责的划分 Y+5A2Z)f[  
assistant                                     助理，助理人员 %v6]>FNP'3  
associated company                                 联属公司，联营公司 WSX@0A.&)  
association                                        联合，结合；协会，社团 sGm(Aax*0  
assumption                                       假设，假定 Z[A|SyZp  
at a given date                                         在某一特定时日 'V*M_o(\  
attestation                                         鉴证，公证 K^1O =1gY  
attestation service                             鉴证服务 @=| b$E  
audit adjustment                                审计调整 I}CA-8  
audit areas                                        审计领域 SwmPP-n  
audit conclusion                                审计结论 ^zs4tCW%  
audit effectiveness                             审计效果 jn3|9x  
audit efficiency                                  审计效率 %l$&_xV
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audit engagement letter                      审计业务约定书 #j~FA3O  
audit evidence                                          审计证据 ucm.~1G(  
audit fee                                    审计费 mQ `r`DW  
audit files                                          审计档案 x;b+gIz*  
audit findings                                     审计中发现的事项 "rlSK >`  
audit implementation stage                        审计实施阶段 i(qYyO'  
audit mark                                        审计标识 =D:R'0YH  
audit materiality                                 审计重要性 %}AY0fg?T  
audit method                                     审计方法 R)d7b,_Yd  
audit objective                                         审计目标，审计目的 !-}*jm p<  
audit of financial statements                      会计报表审计，财务报表审计 ;<ma K*f\S  
audit opinion                                     审计意见 It:QXLi;  
audit period                                      被审计期间，被审计年度 7bW!u*v-c  
audit plan                                          审计计划 ,0u0 '  
audit planning                                    编制审计计划，制定审计计划，审计计划 2ZIY{lBe  
audit planning stage                                  审计计划阶段 ^Ypx|-Vu!  
audit procedure                                审计程序 ReGb.pf  
audit programme                               审计程序表，具体审计计划 NGeeD?2~  
audit report                                       审计报告 %'g-%2C?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8t 35j  
audit report with a qualified opinion                 有保留意见的审计报告 ^cXL4*_=  
audit report with an adverse opinion                否定意见的审计报告 8@*|T?r  
audit report with dual dates                      双重日期审计报告 Pj5#G0i%  
audit reporting stage                                 审计报告阶段 "+JwS  
audit responsibility                                   审计责任 *"bp}3$^^  
audit results                                      审计结果 ;77o%J'l  
audit risk                                          审计风险 :^L]Da3  
audit sampling                                          审计抽样 uT loj.  
audit sampling techniques                         审计抽样方法，审计抽样技术 Br$PL&e~  
audit strategies                                  审计策略 av$_hEjo|D  
audit summary                                         审计总结，审计小结 r
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audit team                                         审计小组 YxqQg  
audit test                                    审计测试 zi&d  
audit trail                                          审计轨迹 p5rRhu/|k3  
audit work                                        审计工作 NjyIwo0  
audit working paper                                 审计工作底稿 ; SM^  
audited financial statement                        审计会计报表，已审计财务报表 *M<=K.*\G  
Auditing Guidelines (the～)                      审计规范指南 DyTk<L  
auditing standards                             审计准则 ZVR 9vw28  
audit-oriented working paper                          (审计)业务类工作底稿 %hb5C 4q  
authorisation                                     授权
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authorisation of transaction                       交易的授权 )GKgK;=~  
availability                                         可获得性 y$Noo)Z  
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balance                                      余额；差额；平衡 Bj
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balance sheet                                    资产负债表 D;n%sRq(Z  
bank                                                 银行 ">&:(<  
bank account                                    银行账户，银行户头 aM}"DY-_ h  
bank statement                                 银行对账单 R51!j>[fqM  
barter transaction                              易货交易，以物换物交易 H?^#zj`Ex+  
basis of audit                                    审计依据 `5&V}" lB  
basis of preparation                                (会计报表的)编制基础 meD (ja  
book of account                               账目，账簿 YU,:3{9,  
borrowing                                         借款，贷款，借债 0 >MI*fnY"  
branch                                              分支，分支机构，分店 Bb"4^EOZ,  
brought forward                                (账户余额等的)承上年，承上期，承上页 3pH`]m2  
budget                                              预算 <~*Ol+/  
building                                      建筑物；大楼 ~8{3 Fc0  
business conditions                                  业务情况，经营情况 e>Y2q|S85  
business licence                               (企业等的)营业执照 dkp[?f)x  
business relation                                业务关系 ay|{!MkQ  
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