[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 zEy&4Kl{+  
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审计词汇英汉对照 $)Wb#B  
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ability to continue as a going concern               持续经营能力 sD2 ^_w6j  
acceptability                                     可接受性，可接受程度 9X3yp:>V  
acceptable level of detection risk                     检查风险的可接受水平 q'.;W@m  
acceptance of engagement                       接受委托 N*f^Z#B]  
accepting the engagement for the first time              首次接受委托 TaOOq}8c#  
access to asset                                         对资产的接触 WJAYM2 6\  
according to                                     根据，依据，依照 9/G!0uE  
account balance                                账户余额 ^+M><jE9  
account for                                       对……进行会计处理，核算；解释 7ZQ'h3K  
accounting                                        会计，会计学 Hr6wgYPi  
accounting advisory serve                        会计咨询服务 }hCaNQ&jH  
accounting firm                                 会计师事务所 y5_XHi@u~o  
accounting information                      会计信息，会计资料 [g+y_@9s  
accounting period                             会计期间 ~Yl<S(/4  
accounting policies                                   会计政策 z`OkHX*+2|  
accounting professional bodies                 会计职业组织，会计职业团体 lcCJ?!lsSW  
accounting records                                   会计记录 ; |6FdU  
accounting responsibility                           会计责任 SBX|Bcyk*  
accounting service                             会计服务 /tP7uVL R  
accounting standards                                会计准则 gGmxx,i  
Accounting Standards for Business Enterprises       企业会计准则 iOll WkF  
accounting system                             会计系统 C%]."R cMC  
accounting treatment                                会计处理 YwXXXh  
accuracy                                    准确性，精确性 Evk
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additional audit procedures                      追加审计程序 K@ 6`-|I  
addressee                                         收件人，收信人 GQ<Ds{exs>  
Administration of State-owned Assets  (the～)     国有资产管理局 ` dO}L  
administrative laws and regulations                 行政法规 ~5ubh2{  
adverse impact                                 不利影响，负面影响 dgslUg9z3g  
adverse opinion                                反对意见 2A>C+Y[7\  
advisory group                                  咨询组，顾问组 7 W{~f?Sh  
agency fee                                        代理费，代理费用 O~6Q;qP  
aggregate                                          总计，合计为…… .EG*+,  
alternation of document and record                 变造文件和记录 n$YE !D'  
alternative audit procedures                      替代审计程序，备选审计程序 P_}/#N{C  
amend                                              修改，修订 pqeL%="p;  
amortisation                                      摊销 U. (Tl>K|0  
analytical capacity                             分析能力 5DOE3T`^Oc  
analytical procedures                               分析性程序 0I @$ 0Gg  
annual financial statements                        年度会计报表，年度财务报表 "J!}3)n  
appendix                                          附录，附表 {`F1u?l  
applicable                                         适用的 U*qNix  
applicable laws and regulations                 适用的法规 -;>#3O-  
application systems                                  应用系统 ib]vX-  
apply consistently                              一贯地执行，一贯地实施 (z2Z)_6L*L  
appropriate                                       适当的，合适的； MRs,l'  
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appropriate authorization                          适当的授权 #k9<  
appropriateness of audit evidence                    审计证据的适当性 O3Uh+gKQ  
approval                                    批准，核准 qg4fR'
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assertion                                    (会计报表上的)认定；确认 On &L#pf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3Z1OX]R  
asset                                                 资产，财产 z]$>+MH_  
asset restructuring                             资产重组 o%`npi1y  
assignment of duties                                 职责的划分 %$TEDr!  
assistant                                     助理，助理人员 ;v_V+t<$  
associated company                                 联属公司，联营公司 Mlj#b8  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 s}ADk-7  
at a given date                                         在某一特定时日 *,lh:  
attestation                                         鉴证，公证 q}wj}t#  
attestation service                             鉴证服务 Hbk&6kS  
audit adjustment                                审计调整 kaQ2
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audit areas                                        审计领域 X>t3|
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audit conclusion                                审计结论 Obo_Y E  
audit effectiveness                             审计效果 ErDL^M-`  
audit efficiency                                  审计效率 XV=S)  
audit engagement letter                      审计业务约定书 O R #7"  
audit evidence                                          审计证据 8a>SC$8"  
audit fee                                    审计费 v"RiPHLT  
audit files                                          审计档案 ~;unpym'  
audit findings                                     审计中发现的事项 OJ/SYZ.r  
audit implementation stage                        审计实施阶段 *Hs*,}M
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audit mark                                        审计标识 CCqT tp  
audit materiality                                 审计重要性 _faJB@a_  
audit method                                     审计方法 w!`Umll2  
audit objective                                         审计目标，审计目的 xmr|'}Pt[  
audit of financial statements                      会计报表审计，财务报表审计 :wipE]~4t  
audit opinion                                     审计意见 `f)(Y1%.  
audit period                                      被审计期间，被审计年度 Ar zDI{1  
audit plan                                          审计计划 h /<=u9J  
audit planning                                    编制审计计划，制定审计计划，审计计划 os$nL'sq  
audit planning stage                                  审计计划阶段 eN/G i<  
audit procedure                                审计程序 \H4U8)l  
audit programme                               审计程序表，具体审计计划 4x,hj  
audit report                                       审计报告 YH\j @^n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2a`J%A  
audit report with a qualified opinion                 有保留意见的审计报告 GaBTj_3  
audit report with an adverse opinion                否定意见的审计报告  KG8W8&q  
audit report with dual dates                      双重日期审计报告 <9ifPSvJ  
audit reporting stage                                 审计报告阶段 yC !/PQ"  
audit responsibility                                   审计责任 7petHi  
audit results                                      审计结果 XP?*= Z]  
audit risk                                          审计风险 /\E [  
audit sampling                                          审计抽样 m^I,}1H4  
audit sampling techniques                         审计抽样方法，审计抽样技术 Zw$ OKU  
audit strategies                                  审计策略 (}gcY  
audit summary                                         审计总结，审计小结 ai;\@$ cq  
audit team                                         审计小组 Yc`<S
 
audit test                                    审计测试 ]V<-J   
audit trail                                          审计轨迹 =
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audit work                                        审计工作 ;%zC@a~{  
audit working paper                                 审计工作底稿 6sB$<#  
audited financial statement                        审计会计报表，已审计财务报表 |J3NR`-R  
Auditing Guidelines (the～)                      审计规范指南 K]fp Go  
auditing standards                             审计准则 rWQY?K@  
audit-oriented working paper                          (审计)业务类工作底稿 6 h'&6  
authorisation                                     授权 \
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authorisation of transaction                       交易的授权 5~r2sCDPk  
availability                                         可获得性 L"vj0@n'0  
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balance                                      余额；差额；平衡 uZ(? >  
balance sheet                                    资产负债表 G!Zy l^  
bank                                                 银行 S%l:kKD  
bank account                                    银行账户，银行户头 U7H 9/<&o  
bank statement                                 银行对账单 ;>ozEh#8
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barter transaction                              易货交易，以物换物交易 pn\V+Rg'  
basis of audit                                    审计依据 IR$(_9z  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 js <Ww$zFW  
borrowing                                         借款，贷款，借债 K+),?Q ?.p  
branch                                              分支，分支机构，分店 T~k)uQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 ' *R%^RK  
budget                                              预算 (-"`,8K 2}  
building                                      建筑物；大楼 i@zY9,b  
business conditions                                  业务情况，经营情况 QUOKThY?  
business licence                               (企业等的)营业执照 !buz<h  
business relation                                业务关系 LM.`cb;?G  
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