[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 c@{^3V##T  
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审计词汇英汉对照 KEB>}_[  
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ability to continue as a going concern               持续经营能力 7ib<Cb>K  
acceptability                                     可接受性，可接受程度 z9c=e46O  
acceptable level of detection risk                     检查风险的可接受水平 }j@@  
acceptance of engagement                       接受委托 u+FftgA  
accepting the engagement for the first time              首次接受委托 j~> #{"C  
access to asset                                         对资产的接触 =umS^fJ5`  
according to                                     根据，依据，依照 3nGK674;z  
account balance                                账户余额 J, U~.c  
account for                                       对……进行会计处理，核算；解释 Bm>(m{sX>  
accounting                                        会计，会计学 9e*poG  
accounting advisory serve                        会计咨询服务 UsKn4Kh  
accounting firm                                 会计师事务所 XYVeHP!  
accounting information                      会计信息，会计资料 %R"nm  
accounting period                             会计期间 S$:S*6M@"  
accounting policies                                   会计政策 SvrV5X  
accounting professional bodies                 会计职业组织，会计职业团体 0n^j 50Yq  
accounting records                                   会计记录 9:5NX3"p  
accounting responsibility                           会计责任 +a@SdWf  
accounting service                             会计服务 P?ol]MwaB  
accounting standards                                会计准则 ozwqK oE  
Accounting Standards for Business Enterprises       企业会计准则 {D
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accounting system                             会计系统 teALd~;  
accounting treatment                                会计处理 $\H46Ji  
accuracy                                    准确性，精确性 jH/%Z5 iu  
additional audit procedures                      追加审计程序 S8<aq P  
addressee                                         收件人，收信人 W]]2Uo.  
Administration of State-owned Assets  (the～)     国有资产管理局 @&> +`kgU-  
administrative laws and regulations                 行政法规 o?8j*
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adverse impact                                 不利影响，负面影响 IMEoov-x  
adverse opinion                                反对意见 !9Xex?et  
advisory group                                  咨询组，顾问组 ]c+'SJQ  
agency fee                                        代理费，代理费用 ~<R~Q:T  
aggregate                                          总计，合计为…… : P2;9+v  
alternation of document and record                 变造文件和记录 (acRYv(  
alternative audit procedures                      替代审计程序，备选审计程序 M" \y2   
amend                                              修改，修订 AG=1TZI"  
amortisation                                      摊销 
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analytical capacity                             分析能力 Onyq'  
analytical procedures                               分析性程序 wpmtv325  
annual financial statements                        年度会计报表，年度财务报表 y5 +&P  
appendix                                          附录，附表 2AE|N_v8W  
applicable                                         适用的 J#nEGl|a  
applicable laws and regulations                 适用的法规 pp_ddk  
application systems                                  应用系统 |
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apply consistently                              一贯地执行，一贯地实施 +fmZ&9hFNJ  
appropriate                                       适当的，合适的； 6P$q7G  
征用，挪用 sIM`Q%  
appropriate authorization                          适当的授权 =]Bm>67"  
appropriateness of audit evidence                    审计证据的适当性 ]kvE+m&p}^  
approval                                    批准，核准 7%WI  
assertion                                    (会计报表上的)认定；确认 ymqhI\>y#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Ric$Xmu
  
asset                                                 资产，财产 }= )"uv  
asset restructuring                             资产重组 g9.hR8X  
assignment of duties                                 职责的划分 O#k+.LU  
assistant                                     助理，助理人员 v]sGdZ(6-  
associated company                                 联属公司，联营公司 AO]e^Q  
association                                        联合，结合；协会，社团 ]e9k f$'  
assumption                                       假设，假定 %vzpp\t  
at a given date                                         在某一特定时日 B5S1F4
 
attestation                                         鉴证，公证 uEY5&wX`  
attestation service                             鉴证服务 ^a r9$$~/!  
audit adjustment                                审计调整  7dIDKx  
audit areas                                        审计领域 {:cA'6f.b  
audit conclusion                                审计结论 ?,[w6O*  
audit effectiveness                             审计效果 Po[zzj>m  
audit efficiency                                  审计效率 xCD+qP^  
audit engagement letter                      审计业务约定书 R/7l2*  
audit evidence                                          审计证据 co|0s+%PBq  
audit fee                                    审计费 4|UIyDt8  
audit files                                          审计档案 P nDZi  
audit findings                                     审计中发现的事项 4
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audit implementation stage                        审计实施阶段 8iB}a\]B  
audit mark                                        审计标识 ([A;~ p;n  
audit materiality                                 审计重要性 T9 1Iz+j
 
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 VB%xV   
audit of financial statements                      会计报表审计，财务报表审计 7[PXZT
  
audit opinion                                     审计意见 7#`:m|$  
audit period                                      被审计期间，被审计年度 XafyI*pOX  
audit plan                                          审计计划 3m'6cMQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 }M@pdE  
audit planning stage                                  审计计划阶段 }K\_N]#6n  
audit procedure                                审计程序 :4dili4|/  
audit programme                               审计程序表，具体审计计划 Y,r2m nq  
audit report                                       审计报告 *BV .zbGm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MmB-SR[>P  
audit report with a qualified opinion                 有保留意见的审计报告 xYq8\9Qb  
audit report with an adverse opinion                否定意见的审计报告 ;DOz92X
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audit report with dual dates                      双重日期审计报告 Gy5W;,$q  
audit reporting stage                                 审计报告阶段 *9PQJeyR  
audit responsibility                                   审计责任 4+0Zj+ q";  
audit results                                      审计结果 K `sm  
audit risk                                          审计风险  u[u=:Y+  
audit sampling                                          审计抽样 rv[\2@}  
audit sampling techniques                         审计抽样方法，审计抽样技术 'AoH2 |  
audit strategies                                  审计策略 ~kga+H  
audit summary                                         审计总结，审计小结 n >^?BU  
audit team                                         审计小组 4KKNw9L)  
audit test                                    审计测试 cW2:D$Pe  
audit trail                                          审计轨迹 ~*qGH  
audit work                                        审计工作 @QofsWC  
audit working paper                                 审计工作底稿 }% =P(%-  
audited financial statement                        审计会计报表，已审计财务报表 >X]<s^  
Auditing Guidelines (the～)                      审计规范指南 {>qCZ#E5WO  
auditing standards                             审计准则 A@4Cfb@  
audit-oriented working paper                          (审计)业务类工作底稿 RDbA"e5 x  
authorisation                                     授权 \]D;HR`vo  
authorisation of transaction                       交易的授权 w K+2;*bI  
availability                                         可获得性 * HVO  
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balance                                      余额；差额；平衡 Kj7Osqu2bE  
balance sheet                                    资产负债表 K{c^.&6D  
bank                                                 银行 h(fh |R<  
bank account                                    银行账户，银行户头 We`axkC  
bank statement                                 银行对账单 2+'&||h  
barter transaction                              易货交易，以物换物交易 !dGgLU_  
basis of audit                                    审计依据 Kr<O7t0X  
basis of preparation                                (会计报表的)编制基础 x8H)m+AW  
book of account                               账目，账簿 +1Uw<~  
borrowing                                         借款，贷款，借债 >wn&+%i&  
branch                                              分支，分支机构，分店 9/{g%40B^  
brought forward                                (账户余额等的)承上年，承上期，承上页 F-nt7l  
budget                                              预算 4xlsdq8`t  
building                                      建筑物；大楼 `U1"WcN  
business conditions                                  业务情况，经营情况 r&qD!l5y  
business licence                               (企业等的)营业执照 `:2C9,Xu  
business relation                                业务关系 * PZ=$>r  
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