[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 h#R&=t1,^  
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审计词汇英汉对照 $~o3}&az  
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ability to continue as a going concern               持续经营能力 jaa/k@OG  
acceptability                                     可接受性，可接受程度 Z jt9vS)  
acceptable level of detection risk                     检查风险的可接受水平 3:O+GQ*  
acceptance of engagement                       接受委托 +9~ZA3DiP  
accepting the engagement for the first time              首次接受委托 0~.)GG%R>D  
access to asset                                         对资产的接触 cUV
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according to                                     根据，依据，依照 EFNdiv$wF  
account balance                                账户余额 Ps|QW  
account for                                       对……进行会计处理，核算；解释 hLn&5jYHvt  
accounting                                        会计，会计学 0$
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accounting advisory serve                        会计咨询服务 `E%(pjG  
accounting firm                                 会计师事务所 m`a>,%}P"  
accounting information                      会计信息，会计资料 f-s~Q4  
accounting period                             会计期间 5~-}}F  
accounting policies                                   会计政策 PIpWa$b  
accounting professional bodies                 会计职业组织，会计职业团体 jQ^Yj"6  
accounting records                                   会计记录 QS%,7'EG  
accounting responsibility                           会计责任 &0 i71!Oy  
accounting service                             会计服务 /J8 o_EV  
accounting standards                                会计准则 =_pmy>_z  
Accounting Standards for Business Enterprises       企业会计准则 B~4mk  
accounting system                             会计系统 c}8 -/P=  
accounting treatment                                会计处理 {'&8`d  
accuracy                                    准确性，精确性 B~BUWWMfp  
additional audit procedures                      追加审计程序 7j95"mI  
addressee                                         收件人，收信人 P69>gBZYD  
Administration of State-owned Assets  (the～)     国有资产管理局 <JJkki  
administrative laws and regulations                 行政法规 i!y\WaCp  
adverse impact                                 不利影响，负面影响 TA<hj[-8  
adverse opinion                                反对意见 n<+~ zQ  
advisory group                                  咨询组，顾问组 zo 87^y5?G  
agency fee                                        代理费，代理费用 V3%Krn1'  
aggregate                                          总计，合计为…… ;7)OSGR
 
alternation of document and record                 变造文件和记录 I}1fEw>8  
alternative audit procedures                      替代审计程序，备选审计程序 W|~q<},j  
amend                                              修改，修订 J;7s/YH^  
amortisation                                      摊销 mnQal>0~  
analytical capacity                             分析能力  l`oT:  
analytical procedures                               分析性程序 CARq^xI-  
annual financial statements                        年度会计报表，年度财务报表 0.3^  
appendix                                          附录，附表 ./ 2Z?,  
applicable                                         适用的 w# xncH:1  
applicable laws and regulations                 适用的法规 !+%Az*ik  
application systems                                  应用系统 <&*#famX  
apply consistently                              一贯地执行，一贯地实施 rR3m'[  
appropriate                                       适当的，合适的； 0 >8ZN!@K  
征用，挪用 NH<Y1t  
appropriate authorization                          适当的授权 r
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appropriateness of audit evidence                    审计证据的适当性 |: \$n}K  
approval                                    批准，核准 ]9dx3<2_I  
assertion                                    (会计报表上的)认定；确认 ipgN<|`?@  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P~n8EO1r  
asset                                                 资产，财产 eR(\s_`  
asset restructuring                             资产重组 p`pg5R  
assignment of duties                                 职责的划分 Qs~d
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assistant                                     助理，助理人员 ;sm"\.jF  
associated company                                 联属公司，联营公司 ?hP<@L6K  
association                                        联合，结合；协会，社团 \=$ EmHF  
assumption                                       假设，假定 SxnIX/]J  
at a given date                                         在某一特定时日 EaJDz`T}  
attestation                                         鉴证，公证 dw'<"+zO  
attestation service                             鉴证服务 pE~9o 9  
audit adjustment                                审计调整 z%++\.g_  
audit areas                                        审计领域 s0_-1VU  
audit conclusion                                审计结论 #_?426Wfs  
audit effectiveness                             审计效果 dxk;@Tz  
audit efficiency                                  审计效率 F]/L!   
audit engagement letter                      审计业务约定书 u4`mQ6  
audit evidence                                          审计证据 ^uKnP>*l
 
audit fee                                    审计费 bEoB;]  
audit files                                          审计档案 jdV .{8@  
audit findings                                     审计中发现的事项 *1 n;p)K  
audit implementation stage                        审计实施阶段 uEc0/a :.  
audit mark                                        审计标识 GMVC&^  
audit materiality                                 审计重要性 ey'pm\Z  
audit method                                     审计方法 z" b/osV  
audit objective                                         审计目标，审计目的 /5L'9e  
audit of financial statements                      会计报表审计，财务报表审计 r\4*\  
audit opinion                                     审计意见 ,eZ;8W{G  
audit period                                      被审计期间，被审计年度 #rSasucr  
audit plan                                          审计计划 
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audit planning                                    编制审计计划，制定审计计划，审计计划 pCB 5wB  
audit planning stage                                  审计计划阶段 >!:$@!6L  
audit procedure                                审计程序 qAS70XjOF  
audit programme                               审计程序表，具体审计计划 6R$F =MB  
audit report                                       审计报告 $.suu^>^w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _" R3N  
audit report with a qualified opinion                 有保留意见的审计报告 (=S"Kvb~#  
audit report with an adverse opinion                否定意见的审计报告 e;&{50VY  
audit report with dual dates                      双重日期审计报告 Nb|3?c_  
audit reporting stage                                 审计报告阶段 bIvJs9L  
audit responsibility                                   审计责任 t~+{Hr) #y  
audit results                                      审计结果 /Bg6z m  
audit risk                                          审计风险 ~u O:tL  
audit sampling                                          审计抽样 U.zRIhA]  
audit sampling techniques                         审计抽样方法，审计抽样技术 `'A(`. CL  
audit strategies                                  审计策略 9 AQ96  
audit summary                                         审计总结，审计小结 sw3:HNG=  
audit team                                         审计小组 GFASF,+  
audit test                                    审计测试 :,xyVb+  
audit trail                                          审计轨迹 D:ql^{~  
audit work                                        审计工作 P3,Z5| )  
audit working paper                                 审计工作底稿 !q7;{/QM6  
audited financial statement                        审计会计报表，已审计财务报表 X]3l| D  
Auditing Guidelines (the～)                      审计规范指南 mG}^'?^K  
auditing standards                             审计准则 uMiD*6,$<  
audit-oriented working paper                          (审计)业务类工作底稿 ^rxfNcU7  
authorisation                                     授权 }"g21-T^  
authorisation of transaction                       交易的授权 :Ul'(@  
availability                                         可获得性 kz$6}&uk  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 Zh@4_Z9n!  
bank                                                 银行 %~~z96(  
bank account                                    银行账户，银行户头 V8KTNt%  
bank statement                                 银行对账单 P!)7\.7  
barter transaction                              易货交易，以物换物交易 {|7OmslC@  
basis of audit                                    审计依据 a`[?,W:q  
basis of preparation                                (会计报表的)编制基础 <ZHY3  
book of account                               账目，账簿 z1{E:~f  
borrowing                                         借款，贷款，借债 k@cZ"jYA  
branch                                              分支，分支机构，分店 WcZo+r  
brought forward                                (账户余额等的)承上年，承上期，承上页 (d5vH)+A  
budget                                              预算 .NNcc4+  
building                                      建筑物；大楼 <manv8*6  
business conditions                                  业务情况，经营情况 `ohF?5J,  
business licence                               (企业等的)营业执照 ]sm0E@1  
business relation                                业务关系 c*M)DO`y;h  
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