[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 *((wp4b  
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审计词汇英汉对照 8`Wj 1 ,q  
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ability to continue as a going concern               持续经营能力 +76{S_CZ  
acceptability                                     可接受性，可接受程度 242dT/j  
acceptable level of detection risk                     检查风险的可接受水平 u;1/.`NPB  
acceptance of engagement                       接受委托 #D8Z~U,-  
accepting the engagement for the first time              首次接受委托 Q|40 8EM  
access to asset                                         对资产的接触 qFEGV+  
according to                                     根据，依据，依照 -1dbJ/)  
account balance                                账户余额 l(X8 cHAi  
account for                                       对……进行会计处理，核算；解释 &6!~Q,;K-  
accounting                                        会计，会计学 VxD_:USIF  
accounting advisory serve                        会计咨询服务 C'8v\C9Ag  
accounting firm                                 会计师事务所 8vFt<k}G  
accounting information                      会计信息，会计资料 Wr3j8"f/  
accounting period                             会计期间 u{Jv6K,  
accounting policies                                   会计政策 ~x<nz/^  
accounting professional bodies                 会计职业组织，会计职业团体 jIY   
accounting records                                   会计记录 ;A^0="x&  
accounting responsibility                           会计责任 yKE[,"  
accounting service                             会计服务 WT(inf[  
accounting standards                                会计准则 +Kc1a;  
Accounting Standards for Business Enterprises       企业会计准则 QoZ7
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accounting system                             会计系统 q-c9YOz_  
accounting treatment                                会计处理 aq-`Bar  
accuracy                                    准确性，精确性 ~F5JN^5Y  
additional audit procedures                      追加审计程序 b=:$~ N@Y  
addressee                                         收件人，收信人 GdZ_  
Administration of State-owned Assets  (the～)     国有资产管理局 (_&W@:"z  
administrative laws and regulations                 行政法规 Q y(Gy'q~  
adverse impact                                 不利影响，负面影响 |$[WnYP  
adverse opinion                                反对意见 TBq;#+1W  
advisory group                                  咨询组，顾问组 f:$LVpXS-  
agency fee                                        代理费，代理费用 Lg[v-b=?I  
aggregate                                          总计，合计为…… DG_tmDT4  
alternation of document and record                 变造文件和记录 >r Nff!Ow
 
alternative audit procedures                      替代审计程序，备选审计程序 Be"Swz(n  
amend                                              修改，修订 zqEMR>px  
amortisation                                      摊销 JTT"t @__  
analytical capacity                             分析能力 5#jna9Xc  
analytical procedures                               分析性程序 o m3$=  
annual financial statements                        年度会计报表，年度财务报表 C)^FRnb  
appendix                                          附录，附表 D&1*,`  
applicable                                         适用的 B<.XowT'  
applicable laws and regulations                 适用的法规 k+k&}8e  
application systems                                  应用系统 :,.g_@wvG  
apply consistently                              一贯地执行，一贯地实施 Fy4 jujP<  
appropriate                                       适当的，合适的； GKPC9;{W  
征用，挪用 x+~IXi>Ig  
appropriate authorization                          适当的授权 k~|nU  
appropriateness of audit evidence                    审计证据的适当性 %9.] bd|%F  
approval                                    批准，核准 _
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assertion                                    (会计报表上的)认定；确认 bkmW[w:M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S<n3wR"^  
asset                                                 资产，财产 NwQexYm1_  
asset restructuring                             资产重组 T';<;6J**  
assignment of duties                                 职责的划分 s3m]rC  
assistant                                     助理，助理人员 cv fh:~L  
associated company                                 联属公司，联营公司 hK=\O)  
association                                        联合，结合；协会，社团 gI^);JrTE  
assumption                                       假设，假定 /m,0H)w1  
at a given date                                         在某一特定时日 ^{<x*/nK  
attestation                                         鉴证，公证
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attestation service                             鉴证服务 '&L;y  
audit adjustment                                审计调整 x<)%Gs}tb  
audit areas                                        审计领域 JyPsRpi\  
audit conclusion                                审计结论 YT;b$>1v  
audit effectiveness                             审计效果 jRz2l`~7#  
audit efficiency                                  审计效率 [BS3y`c  
audit engagement letter                      审计业务约定书 g*UI~rp  
audit evidence                                          审计证据 A`4Di8'Me  
audit fee                                    审计费 Ks&~VU  
audit files                                          审计档案 `!MyOI`qS  
audit findings                                     审计中发现的事项 uM0!,~&9|  
audit implementation stage                        审计实施阶段 oOk.
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audit mark                                        审计标识 .8is!TT  
audit materiality                                 审计重要性 G~ZDXQ>5CP  
audit method                                     审计方法 ]2n&DJu  
audit objective                                         审计目标，审计目的 l ' ]d&  
audit of financial statements                      会计报表审计，财务报表审计 9GnNL I{  
audit opinion                                     审计意见 7e&R6j  
audit period                                      被审计期间，被审计年度 :"Z
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audit plan                                          审计计划 K?')#%Z/{#  
audit planning                                    编制审计计划，制定审计计划，审计计划 W>b(hVBE  
audit planning stage                                  审计计划阶段 +Q, 0kv  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 sr\lz}JW  
audit report                                       审计报告 ]Jj\ **  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 R7us9qM4e  
audit report with a qualified opinion                 有保留意见的审计报告 Xu#\CYk  
audit report with an adverse opinion                否定意见的审计报告 jY-i`rJN  
audit report with dual dates                      双重日期审计报告 UTQ$sg|7p  
audit reporting stage                                 审计报告阶段 cOUsbxYTD  
audit responsibility                                   审计责任 :oF\?e  
audit results                                      审计结果 G
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audit risk                                          审计风险 5YIiO7@4  
audit sampling                                          审计抽样 *BVkviqxz  
audit sampling techniques                         审计抽样方法，审计抽样技术 `gqBJi  
audit strategies                                  审计策略 ssW+'GD  
audit summary                                         审计总结，审计小结 puS'9Lpp  
audit team                                         审计小组 HzB&+c?Z  
audit test                                    审计测试 /:>f$k4~h  
audit trail                                          审计轨迹 rtDm<aUh  
audit work                                        审计工作 @f0~a  
audit working paper                                 审计工作底稿 XF2u<sDe  
audited financial statement                        审计会计报表，已审计财务报表 87EI<\mP  
Auditing Guidelines (the～)                      审计规范指南 !@-j!Ub  
auditing standards                             审计准则 Vn1kC  
audit-oriented working paper                          (审计)业务类工作底稿 KdFQlQaj  
authorisation                                     授权 "f
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authorisation of transaction                       交易的授权 `"[VkQFB/  
availability                                         可获得性 ?PWD[mQE\  
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balance                                      余额；差额；平衡 io cr  
balance sheet                                    资产负债表 <
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bank                                                 银行 1W-t})!a  
bank account                                    银行账户，银行户头 I"3Qdi  
bank statement                                 银行对账单 7 "=  
barter transaction                              易货交易，以物换物交易 HKP\`KBCj  
basis of audit                                    审计依据 v:CYf_  
basis of preparation                                (会计报表的)编制基础 mKZ?H$E%%  
book of account                               账目，账簿 n4)G g~PE  
borrowing                                         借款，贷款，借债 E?&
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branch                                              分支，分支机构，分店 1oo'\
 
brought forward                                (账户余额等的)承上年，承上期，承上页  qB@]$  
budget                                              预算 H's67E/>*  
building                                      建筑物；大楼 }"fP,:n"KN  
business conditions                                  业务情况，经营情况 'jcDfv(v<  
business licence                               (企业等的)营业执照 {AIP\  
business relation                                业务关系 _h_;nS.Y  
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