[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 q]DE \*@  
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审计词汇英汉对照 U?8X]  
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ability to continue as a going concern               持续经营能力 3gz4c1 s^:  
acceptability                                     可接受性，可接受程度 6D29s]h2  
acceptable level of detection risk                     检查风险的可接受水平 EoOw u-{  
acceptance of engagement                       接受委托 f/pr  
accepting the engagement for the first time              首次接受委托 fYzZW  
access to asset                                         对资产的接触 [p96H)8YU  
according to                                     根据，依据，依照 =%0r_#F%=  
account balance                                账户余额 .xg, j{%(  
account for                                       对……进行会计处理，核算；解释 LLJsBHi-  
accounting                                        会计，会计学 jEW@~e  
accounting advisory serve                        会计咨询服务 RQW<Sp~  
accounting firm                                 会计师事务所 k2DBm q;  
accounting information                      会计信息，会计资料 G;;iGN  
accounting period                             会计期间 vLQh r&I  
accounting policies                                   会计政策 = Cp}iM  
accounting professional bodies                 会计职业组织，会计职业团体 FQw@@  
accounting records                                   会计记录 i]IZ0.?Y  
accounting responsibility                           会计责任 Y-G;;~  
accounting service                             会计服务 f/]g@/`  
accounting standards                                会计准则 ("_tML 8/p  
Accounting Standards for Business Enterprises       企业会计准则 "kkZK=}Nv  
accounting system                             会计系统 ym6gj#2m  
accounting treatment                                会计处理 /Avl&Rd  
accuracy                                    准确性，精确性 YojYb]y+j  
additional audit procedures                      追加审计程序 Ks.kn7<l  
addressee                                         收件人，收信人 vY(xH>Fd  
Administration of State-owned Assets  (the～)     国有资产管理局 Y?V>%eBu  
administrative laws and regulations                 行政法规 :a y-2  
adverse impact                                 不利影响，负面影响 oWdvpvO  
adverse opinion                                反对意见 Hh0a\%!  
advisory group                                  咨询组，顾问组 Oxr?y8C~  
agency fee                                        代理费，代理费用 `+EjmY   
aggregate                                          总计，合计为…… @(s"5
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alternation of document and record                 变造文件和记录 P:2 0i*QU  
alternative audit procedures                      替代审计程序，备选审计程序 '>"-e'1m(  
amend                                              修改，修订 ^r0mx{i&  
amortisation                                      摊销 @G0j/@v  
analytical capacity                             分析能力 ?o.Q  
analytical procedures                               分析性程序 ^n8r mh_%  
annual financial statements                        年度会计报表，年度财务报表 s9b 6l,Z  
appendix                                          附录，附表 y1+~IjY  
applicable                                         适用的 tJ@5E^'4  
applicable laws and regulations                 适用的法规 3bPF+(`J  
application systems                                  应用系统 U#1,]a\  
apply consistently                              一贯地执行，一贯地实施 b+ J)  
appropriate                                       适当的，合适的； mqb6MnK -  
征用，挪用 1U< g  
appropriate authorization                          适当的授权 tQrkRg(E:  
appropriateness of audit evidence                    审计证据的适当性 j?'It`s  
approval                                    批准，核准 ^PI8Bvs>j  
assertion                                    (会计报表上的)认定；确认 y}!}*Qj+/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '}$$o1R  
asset                                                 资产，财产 ( mKuFz7  
asset restructuring                             资产重组 q$6Tb  
assignment of duties                                 职责的划分 i& ybvTl  
assistant                                     助理，助理人员 [_?dpaTt  
associated company                                 联属公司，联营公司 -% Z?rn2  
association                                        联合，结合；协会，社团 2q,> *B?  
assumption                                       假设，假定 [p# }=&d  
at a given date                                         在某一特定时日 %{ToWLb{I  
attestation                                         鉴证，公证 9Lv"|S`5W_  
attestation service                             鉴证服务 `t~Zkb4>  
audit adjustment                                审计调整 O6$d@r;EK]  
audit areas                                        审计领域 x)Ls(Xh+g  
audit conclusion                                审计结论  ]7yr.4?a  
audit effectiveness                             审计效果 \,5OPSB  
audit efficiency                                  审计效率 /htM/pR  
audit engagement letter                      审计业务约定书 FOx&'dH%@  
audit evidence                                          审计证据 (5(TbyWwD  
audit fee                                    审计费 1y($h<  
audit files                                          审计档案 sHQ82uX  
audit findings                                     审计中发现的事项 0O:')R&  
audit implementation stage                        审计实施阶段 ;}k9YlQrN  
audit mark                                        审计标识 d~U}IMj  
audit materiality                                 审计重要性 .#[==  
audit method                                     审计方法 (+ibT;!]  
audit objective                                         审计目标，审计目的 MF["-GvP/  
audit of financial statements                      会计报表审计，财务报表审计 6@[7  
audit opinion                                     审计意见 ,aBo
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audit period                                      被审计期间，被审计年度 @?r[ $Ea1M  
audit plan                                          审计计划 fNnemn@>  
audit planning                                    编制审计计划，制定审计计划，审计计划 ht1d[  
audit planning stage                                  审计计划阶段 ^yo~C3r~  
audit procedure                                审计程序 5p7 ?e3  
audit programme                               审计程序表，具体审计计划 BQfq]ti  
audit report                                       审计报告 lmRdl>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z nxAP|  
audit report with a qualified opinion                 有保留意见的审计报告 mWPA]g(  
audit report with an adverse opinion                否定意见的审计报告 8A ;)5!  
audit report with dual dates                      双重日期审计报告 IDIok~B=e  
audit reporting stage                                 审计报告阶段 vz-O2B
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audit responsibility                                   审计责任 )IH|S5mG?  
audit results                                      审计结果 t+?m<h6w;l  
audit risk                                          审计风险 nPU=n[t8O  
audit sampling                                          审计抽样 ',Q|g^rF]  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ghb Jty`  
audit strategies                                  审计策略 "$Mz>]3&q  
audit summary                                         审计总结，审计小结 }[>X}"_e  
audit team                                         审计小组 {5, ]7=]  
audit test                                    审计测试 ,s9gGCA  
audit trail                                          审计轨迹 JgmX=6N  
audit work                                        审计工作 GF=rGn@,)`  
audit working paper                                 审计工作底稿 R]! [h  
audited financial statement                        审计会计报表，已审计财务报表 lEWF~L5=:  
Auditing Guidelines (the～)                      审计规范指南 o'SZsG  
auditing standards                             审计准则 W1T% Q88  
audit-oriented working paper                          (审计)业务类工作底稿 0<";9qN)6  
authorisation                                     授权 Z=&cBv4Fs  
authorisation of transaction                       交易的授权 mhDC1lXF  
availability                                         可获得性 34gC[G=  
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balance                                      余额；差额；平衡 !RD<"  
balance sheet                                    资产负债表 UTL
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bank                                                 银行 x<fF1];  
bank account                                    银行账户，银行户头 [
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bank statement                                 银行对账单 miTySY6^  
barter transaction                              易货交易，以物换物交易 w4fz!l]  
basis of audit                                    审计依据  UqwU3  
basis of preparation                                (会计报表的)编制基础 ;#Y'SK  
book of account                               账目，账簿 (/a#1Pd&  
borrowing                                         借款，贷款，借债 ZZu{ct9  
branch                                              分支，分支机构，分店 <Cbi5DtR  
brought forward                                (账户余额等的)承上年，承上期，承上页 u9zEhfg8  
budget                                              预算 s1GR!*z>  
building                                      建筑物；大楼 L]kd.JJvy  
business conditions                                  业务情况，经营情况 \Qvo L  
business licence                               (企业等的)营业执照 lPaTkZw  
business relation                                业务关系 o#~Lb9`@U  
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