[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 VyxX5Lr j  
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审计词汇英汉对照 BYWs\6vK  
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ability to continue as a going concern               持续经营能力 F]`_akE  
acceptability                                     可接受性，可接受程度 hC...tk  
acceptable level of detection risk                     检查风险的可接受水平 K8|>"c~  
acceptance of engagement                       接受委托 *|&&3&7  
accepting the engagement for the first time              首次接受委托 Cc!LJ  
access to asset                                         对资产的接触 :N ]H"u9X  
according to                                     根据，依据，依照 CGJ>j}C  
account balance                                账户余额 %2EHYBQjN  
account for                                       对……进行会计处理，核算；解释 _XUDPC(*qz  
accounting                                        会计，会计学 =1Tn~)^O  
accounting advisory serve                        会计咨询服务 (pkq{: Fs  
accounting firm                                 会计师事务所 R'x
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accounting information                      会计信息，会计资料 }R2afTn[;  
accounting period                             会计期间 E
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accounting policies                                   会计政策 uw9w{3]0f  
accounting professional bodies                 会计职业组织，会计职业团体 O(YvE  
accounting records                                   会计记录 TWTh!  
accounting responsibility                           会计责任 ]m"6a-,`  
accounting service                             会计服务 9:]|TIPi  
accounting standards                                会计准则 T,fDH!a  
Accounting Standards for Business Enterprises       企业会计准则 {.D/MdwW;  
accounting system                             会计系统 >'2=3L^Q  
accounting treatment                                会计处理 qBXIR}  
accuracy                                    准确性，精确性 53)*i\9&  
additional audit procedures                      追加审计程序 H5?H{  
addressee                                         收件人，收信人 ({kOgOeC  
Administration of State-owned Assets  (the～)     国有资产管理局 |A19IXZ\  
administrative laws and regulations                 行政法规 Q804_F F#  
adverse impact                                 不利影响，负面影响 I<LIw8LI  
adverse opinion                                反对意见 /^9yncG;>  
advisory group                                  咨询组，顾问组 2)47$eu  
agency fee                                        代理费，代理费用 >J_% '%%f  
aggregate                                          总计，合计为…… ps@{1Rn1  
alternation of document and record                 变造文件和记录 8c0ugM   
alternative audit procedures                      替代审计程序，备选审计程序 1n )&%r  
amend                                              修改，修订 NM&R\GI  
amortisation                                      摊销 Qvhz$W[P>  
analytical capacity                             分析能力 } {<L<  
analytical procedures                               分析性程序 t[Ywp!y[  
annual financial statements                        年度会计报表，年度财务报表 rEG!A87Zz  
appendix                                          附录，附表 |t&gyj  
applicable                                         适用的 _/)HAw?k  
applicable laws and regulations                 适用的法规 j`ybzG^  
application systems                                  应用系统 |FxTP&8~  
apply consistently                              一贯地执行，一贯地实施 oiNt'HQ2/  
appropriate                                       适当的，合适的； p-,(P+Np  
征用，挪用 2&d|L|->  
appropriate authorization                          适当的授权  H=(Zx  
appropriateness of audit evidence                    审计证据的适当性 Onj)AJ9M0r  
approval                                    批准，核准 *-.,QpgTX  
assertion                                    (会计报表上的)认定；确认 ipn0WQG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 g RBbL1  
asset                                                 资产，财产 =X}s^KbI{  
asset restructuring                             资产重组 x|q|> dPB  
assignment of duties                                 职责的划分 rv;is=#1  
assistant                                     助理，助理人员 4'BZ+A,p  
associated company                                 联属公司，联营公司 {'1e?  
association                                        联合，结合；协会，社团 G>w+J'7  
assumption                                       假设，假定 &1$|KbmV4  
at a given date                                         在某一特定时日 ZIikDih1  
attestation                                         鉴证，公证 g.d~`R@v  
attestation service                             鉴证服务 ^A' Bghy  
audit adjustment                                审计调整 i :Sih"=  
audit areas                                        审计领域 M5<cHE  
audit conclusion                                审计结论 l fJ lXD  
audit effectiveness                             审计效果 C!s !j  
audit efficiency                                  审计效率 fMZzR|_18  
audit engagement letter                      审计业务约定书 mv\S1[<T  
audit evidence                                          审计证据 5;Q9Z1 `  
audit fee                                    审计费 ;P!x/Ct  
audit files                                          审计档案 z<,rE  
audit findings                                     审计中发现的事项 ;LE9w^>^V  
audit implementation stage                        审计实施阶段 )ME'qA3K  
audit mark                                        审计标识 Lm"zW>v  
audit materiality                                 审计重要性 wTkcR^  
audit method                                     审计方法 zaMKwv}BR  
audit objective                                         审计目标，审计目的 QTT2P(Pz  
audit of financial statements                      会计报表审计，财务报表审计 y(h"0A1lW  
audit opinion                                     审计意见 e<1)KqG  
audit period                                      被审计期间，被审计年度 wH N5 H  
audit plan                                          审计计划 B7ty*)i?  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z"Byv.yqb  
audit planning stage                                  审计计划阶段 U t'r^  
audit procedure                                审计程序 0;avWa)Q  
audit programme                               审计程序表，具体审计计划 rw]7Lr_>  
audit report                                       审计报告 q$BS@   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2JX@#vQ4  
audit report with a qualified opinion                 有保留意见的审计报告 O(CmdSk,  
audit report with an adverse opinion                否定意见的审计报告 Xw |6 #^  
audit report with dual dates                      双重日期审计报告 8xQjJ  
audit reporting stage                                 审计报告阶段 XVWVY}  
audit responsibility                                   审计责任 X;%*+xQ^  
audit results                                      审计结果 6 ;{E-y  
audit risk                                          审计风险 3~6,fTMz{  
audit sampling                                          审计抽样 *>8Y/3Y\B  
audit sampling techniques                         审计抽样方法，审计抽样技术 I4\ c+f9  
audit strategies                                  审计策略 UcxMA%Pw7$  
audit summary                                         审计总结，审计小结 SvN2}]Kh  
audit team                                         审计小组 +L\bg|;  
audit test                                    审计测试 unN=yeut  
audit trail                                          审计轨迹 \>nY%*
 
audit work                                        审计工作 32Jl|@8,g  
audit working paper                                 审计工作底稿 bc(b1u?  
audited financial statement                        审计会计报表，已审计财务报表 Zq\Vq:MX  
Auditing Guidelines (the～)                      审计规范指南 &L`yX/N2  
auditing standards                             审计准则 _l||69|.  
audit-oriented working paper                          (审计)业务类工作底稿 v7@O ,%  
authorisation                                     授权 Sxg&73;ZV  
authorisation of transaction                       交易的授权 UVj1nom   
availability                                         可获得性 4oywP^
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balance                                      余额；差额；平衡 _ pKWDMB$z  
balance sheet                                    资产负债表 |VE*_G  
bank                                                 银行 F|&=\Q  
bank account                                    银行账户，银行户头 f%cbBx^;  
bank statement                                 银行对账单
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barter transaction                              易货交易，以物换物交易 >J>|+W  
basis of audit                                    审计依据 "'\f?A
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basis of preparation                                (会计报表的)编制基础 0f3C;u-q-  
book of account                               账目，账簿 tj;<EaM  
borrowing                                         借款，贷款，借债 2#g4R  
branch                                              分支，分支机构，分店 n9x&Ws;  
brought forward                                (账户余额等的)承上年，承上期，承上页 \(a!U,]LM  
budget                                              预算 CY i{WV(:  
building                                      建筑物；大楼 ygSvYMC  
business conditions                                  业务情况，经营情况 AagWswv{Bf  
business licence                               (企业等的)营业执照 os~}5QJ  
business relation                                业务关系 \jGvom.  
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