[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 U4"^NLAq  
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审计词汇英汉对照 p& _Z}Wv  
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ability to continue as a going concern               持续经营能力 !igPyhi,hl  
acceptability                                     可接受性，可接受程度 }dN\bb{#  
acceptable level of detection risk                     检查风险的可接受水平 |KhpF1/(  
acceptance of engagement                       接受委托 %@PcQJg U<  
accepting the engagement for the first time              首次接受委托 X%YZQc9  
access to asset                                         对资产的接触 gX{j$]^6G8  
according to                                     根据，依据，依照 xRWfZ3E #  
account balance                                账户余额 ;5/Se"Nd  
account for                                       对……进行会计处理，核算；解释 ]Ozz"4Z  
accounting                                        会计，会计学 %$&eC  
accounting advisory serve                        会计咨询服务 i3)3.WK^  
accounting firm                                 会计师事务所 uU)t_W&-J  
accounting information                      会计信息，会计资料 t\/H.Hb  
accounting period                             会计期间 k{f1q>gd  
accounting policies                                   会计政策 lf(+]k30  
accounting professional bodies                 会计职业组织，会计职业团体 ._0$#J S[  
accounting records                                   会计记录 5$U49j  
accounting responsibility                           会计责任 dEDhdF#f  
accounting service                             会计服务 $*{,Z<|2  
accounting standards                                会计准则 %bP+P(vZ  
Accounting Standards for Business Enterprises       企业会计准则 dzIBdt h  
accounting system                             会计系统 Q,.dIPla  
accounting treatment                                会计处理 N6[Z*5efR  
accuracy                                    准确性，精确性 ^6l5@#)w  
additional audit procedures                      追加审计程序 MEI&]qI  
addressee                                         收件人，收信人 ~~{lIO)&  
Administration of State-owned Assets  (the～)     国有资产管理局 r.?dT |A  
administrative laws and regulations                 行政法规 niS\0ZA  
adverse impact                                 不利影响，负面影响 Zg_b(ks  
adverse opinion                                反对意见 1Lf -  
advisory group                                  咨询组，顾问组 d[h=<?E5  
agency fee                                        代理费，代理费用 eYv^cbO@:  
aggregate                                          总计，合计为…… '{,JuX"n  
alternation of document and record                 变造文件和记录 SVa^:\"$[  
alternative audit procedures                      替代审计程序，备选审计程序 \ ERBb.  
amend                                              修改，修订 bzG vnaTt  
amortisation                                      摊销 ^X#)'\T
 
analytical capacity                             分析能力 { %wrx'<  
analytical procedures                               分析性程序 d*TH$-F!p  
annual financial statements                        年度会计报表，年度财务报表 <RxxGD  
appendix                                          附录，附表 =4)8a"7#.  
applicable                                         适用的 s3Bo'hGxG  
applicable laws and regulations                 适用的法规 3x(Y+ ymP  
application systems                                  应用系统 &v]xYb)+<  
apply consistently                              一贯地执行，一贯地实施 JXuks`:Q  
appropriate                                       适当的，合适的； 6U ).vg<  
征用，挪用 B Hpay  
appropriate authorization                          适当的授权 XyB_8(/E  
appropriateness of audit evidence                    审计证据的适当性 Ks3YrKk;p  
approval                                    批准，核准 :2 \NG}  
assertion                                    (会计报表上的)认定；确认 xRZ K&vkKE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tG]W!\C'h  
asset                                                 资产，财产 ZXhNn<  
asset restructuring                             资产重组 Vb\^xdL>  
assignment of duties                                 职责的划分 FpB3SJ6 B  
assistant                                     助理，助理人员 |xb;#ruR6  
associated company                                 联属公司，联营公司 .5HD i-  
association                                        联合，结合；协会，社团 zq5N@dF  
assumption                                       假设，假定 "'+/ax[{  
at a given date                                         在某一特定时日 5aVZ"h"  
attestation                                         鉴证，公证 .D7Gog3^<  
attestation service                             鉴证服务 :"Vmy.xq  
audit adjustment                                审计调整 >uJu!+#  
audit areas                                        审计领域 Eb,M + c?  
audit conclusion                                审计结论 9a:(ab'  
audit effectiveness                             审计效果 pvWNiW:~k  
audit efficiency                                  审计效率 -R9{Ak  
audit engagement letter                      审计业务约定书 2n"-~'3\  
audit evidence                                          审计证据 P{RGW.Ci@  
audit fee                                    审计费 0}Kyj"-3  
audit files                                          审计档案 (;Bh 7Ft  
audit findings                                     审计中发现的事项 Zki bfVwe  
audit implementation stage                        审计实施阶段 Yi-,Pb?   
audit mark                                        审计标识 ./tZ*sP:  
audit materiality                                 审计重要性 p*jH5h cy  
audit method                                     审计方法 C\[:{d  
audit objective                                         审计目标，审计目的 asW W@E  
audit of financial statements                      会计报表审计，财务报表审计 U4"&T,'lTL  
audit opinion                                     审计意见 uKY1AC__  
audit period                                      被审计期间，被审计年度 3W[||V[r]<  
audit plan                                          审计计划 7#H Se#0J  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~Y1nU-  
audit planning stage                                  审计计划阶段 Vf(..
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audit procedure                                审计程序 ^Ux.s Q  
audit programme                               审计程序表，具体审计计划 P e} T  
audit report                                       审计报告 vqF=kB"P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 p;%5o0{1  
audit report with a qualified opinion                 有保留意见的审计报告 RP^L.X(7^  
audit report with an adverse opinion                否定意见的审计报告 pgUjje>#  
audit report with dual dates                      双重日期审计报告 _Kli~$c& M  
audit reporting stage                                 审计报告阶段 'K23oQwDB  
audit responsibility                                   审计责任 ,=pn}\R  
audit results                                      审计结果 ZP:+'\&J  
audit risk                                          审计风险 ocS}4.a@  
audit sampling                                          审计抽样 XB[EJGaX  
audit sampling techniques                         审计抽样方法，审计抽样技术 !(S.7#-r  
audit strategies                                  审计策略 kB?Uw#  
audit summary                                         审计总结，审计小结 1k%HGQM{  
audit team                                         审计小组 Q*f0YjH!  
audit test                                    审计测试 @]]\r.DG  
audit trail                                          审计轨迹 d_[zt)  
audit work                                        审计工作 A/Sj>Y1j  
audit working paper                                 审计工作底稿 u3cl7~- yW  
audited financial statement                        审计会计报表，已审计财务报表 V\ c`O  
Auditing Guidelines (the～)                      审计规范指南 F)aF.'$-/  
auditing standards                             审计准则 i: &
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audit-oriented working paper                          (审计)业务类工作底稿 g/!tp;e  
authorisation                                     授权 z2A,*|I  
authorisation of transaction                       交易的授权 ASSe;+yp  
availability                                         可获得性 ;wHyX)&X$  
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balance                                      余额；差额；平衡 ~A(^<  
balance sheet                                    资产负债表 M^n^wz  
bank                                                 银行 Lq#!}QcW=  
bank account                                    银行账户，银行户头 y :QnK0  
bank statement                                 银行对账单 xjYH[PgfX  
barter transaction                              易货交易，以物换物交易 M>*xbBl  
basis of audit                                    审计依据 fndH]Yp  
basis of preparation                                (会计报表的)编制基础 dA#'HMh@  
book of account                               账目，账簿 S2 -J1x2N  
borrowing                                         借款，贷款，借债 sZ"(#g;3<  
branch                                              分支，分支机构，分店 Wq25,M'  
brought forward                                (账户余额等的)承上年，承上期，承上页 e\ZV^h}TQ  
budget                                              预算 |lIgvHgg  
building                                      建筑物；大楼 Kciz^) 'Z  
business conditions                                  业务情况，经营情况 5p7i9"tgn  
business licence                               (企业等的)营业执照 :c:}_t{%  
business relation                                业务关系 \h}sA  
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