[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 %`]+sg[i  
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审计词汇英汉对照 JM7mQ'`Ud  
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ability to continue as a going concern               持续经营能力 sq$v6x sl  
acceptability                                     可接受性，可接受程度 xXJ*xYn"}  
acceptable level of detection risk                     检查风险的可接受水平 Ph3;;,v '  
acceptance of engagement                       接受委托 TOwq r T/  
accepting the engagement for the first time              首次接受委托 NQ{(G8x9  
access to asset                                         对资产的接触 2yA)SGri  
according to                                     根据，依据，依照 bZxN]6_  
account balance                                账户余额 ]N'3jf`W  
account for                                       对……进行会计处理，核算；解释 zQ,rw[C"W  
accounting                                        会计，会计学 =E9\fRGU  
accounting advisory serve                        会计咨询服务 cC~
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accounting firm                                 会计师事务所 B4.: 9Od3  
accounting information                      会计信息，会计资料 c~<;}ve^z  
accounting period                             会计期间 i{^T;uAE  
accounting policies                                   会计政策 d:)#-x*h7  
accounting professional bodies                 会计职业组织，会计职业团体 HzTmNm)  
accounting records                                   会计记录 ]}3s/NJi  
accounting responsibility                           会计责任 j [U#J  
accounting service                             会计服务 'AA9F$Dz  
accounting standards                                会计准则 "3RFyi  
Accounting Standards for Business Enterprises       企业会计准则  sS-dHa  
accounting system                             会计系统 d]DV\*v  
accounting treatment                                会计处理 Fi``l)Tt  
accuracy                                    准确性，精确性 W 3le)&  
additional audit procedures                      追加审计程序 V\`Z|'WIQD  
addressee                                         收件人，收信人 cx[^D,usf~  
Administration of State-owned Assets  (the～)     国有资产管理局 :[CV_ME.;  
administrative laws and regulations                 行政法规 /l$enexSt  
adverse impact                                 不利影响，负面影响 ,@ '^3u  
adverse opinion                                反对意见 <YyE1|  
advisory group                                  咨询组，顾问组 wv9HiHz8gD  
agency fee                                        代理费，代理费用 -#Zvj
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aggregate                                          总计，合计为…… GRcPzneiz  
alternation of document and record                 变造文件和记录 R*r4)+gd  
alternative audit procedures                      替代审计程序，备选审计程序 w<(ubR %$  
amend                                              修改，修订 *2h%dT:,%  
amortisation                                      摊销 M@ U>@x;  
analytical capacity                             分析能力 :+\0.\K0!  
analytical procedures                               分析性程序 G^.N$wcv  
annual financial statements                        年度会计报表，年度财务报表 hU$aZ  
appendix                                          附录，附表 SA TX_  
applicable                                         适用的 p!pf2}6Fd  
applicable laws and regulations                 适用的法规 #Y=^4U`  
application systems                                  应用系统 Bve|+c6W  
apply consistently                              一贯地执行，一贯地实施 s!IIvF  
appropriate                                       适当的，合适的； f"s_dR  
征用，挪用 {;{U@Z  
appropriate authorization                          适当的授权 VM$n|[C~  
appropriateness of audit evidence                    审计证据的适当性 fl-J:`zyyZ  
approval                                    批准，核准 @1*
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assertion                                    (会计报表上的)认定；确认 Rzd`MIHDp  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :;_
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asset                                                 资产，财产 1Dr&BXvf]8  
asset restructuring                             资产重组 w5>[hQR\  
assignment of duties                                 职责的划分 ~$y"Ldrp  
assistant                                     助理，助理人员 }5+^  
associated company                                 联属公司，联营公司 sa'1hX^@  
association                                        联合，结合；协会，社团 A4"TJZBg}  
assumption                                       假设，假定 .I^4Fc}&4  
at a given date                                         在某一特定时日 QoYEWXT|g  
attestation                                         鉴证，公证 6l\5J6x  
attestation service                             鉴证服务 }y6|H,t9  
audit adjustment                                审计调整 &l+Qn'N  
audit areas                                        审计领域 ]?}>D?5  
audit conclusion                                审计结论 @_do<'a  
audit effectiveness                             审计效果 I# tlaz#  
audit efficiency                                  审计效率 $9G& wH>{  
audit engagement letter                      审计业务约定书 y-hTTd"{  
audit evidence                                          审计证据 d]0:r]e  
audit fee                                    审计费 u IXA{89  
audit files                                          审计档案 H_?rbz}o  
audit findings                                     审计中发现的事项 f\2IKpF2  
audit implementation stage                        审计实施阶段 <D|&)/#  
audit mark                                        审计标识 cy^=!EfA  
audit materiality                                 审计重要性 $5XAS  
audit method                                     审计方法 w'TAM"D`  
audit objective                                         审计目标，审计目的 Z Xx1S?u  
audit of financial statements                      会计报表审计，财务报表审计 0z/*JVka  
audit opinion                                     审计意见 FtTq*[a  
audit period                                      被审计期间，被审计年度 p) SW(pS  
audit plan                                          审计计划 I~6) Gk&  
audit planning                                    编制审计计划，制定审计计划，审计计划 QATRrIj{e  
audit planning stage                                  审计计划阶段 lrE"phYk  
audit procedure                                审计程序 vae
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audit programme                               审计程序表，具体审计计划 |[rn/  
audit report                                       审计报告 *tv&=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 jG1(Oe;#  
audit report with a qualified opinion                 有保留意见的审计报告 EGl<oxL*R2  
audit report with an adverse opinion                否定意见的审计报告 H q
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audit report with dual dates                      双重日期审计报告 Y#@D% a8  
audit reporting stage                                 审计报告阶段 FGn"j@m0  
audit responsibility                                   审计责任 ?-j/X6(\(  
audit results                                      审计结果 tl_
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audit risk                                          审计风险 DzR,ou  
audit sampling                                          审计抽样 e(s0mbJE  
audit sampling techniques                         审计抽样方法，审计抽样技术 DZqG7p$u4i  
audit strategies                                  审计策略 ! t!4CY  
audit summary                                         审计总结，审计小结 fizW\f8ai  
audit team                                         审计小组 qU#A,%kcV  
audit test                                    审计测试 w>
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audit trail                                          审计轨迹 wNUT0+  
audit work                                        审计工作 +JI,6)Ry  
audit working paper                                 审计工作底稿 %1 )c{7  
audited financial statement                        审计会计报表，已审计财务报表 43k'96[2d  
Auditing Guidelines (the～)                      审计规范指南 qIJc\ ,'  
auditing standards                             审计准则 bo#xqSGQ  
audit-oriented working paper                          (审计)业务类工作底稿 >12jUm)  
authorisation                                     授权 R([zlw~B5  
authorisation of transaction                       交易的授权 FF#Aq  
availability                                         可获得性 ` +YtTK  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 ~g!!#ad  
bank                                                 银行 pJFn 8&!J  
bank account                                    银行账户，银行户头 bf/6AY7  
bank statement                                 银行对账单 hr]+4!/  
barter transaction                              易货交易，以物换物交易 fuj9x;8X0  
basis of audit                                    审计依据 4Wgzp51Aq!  
basis of preparation                                (会计报表的)编制基础 J%"5?)[z  
book of account                               账目，账簿 ,<Cl^ ^a,  
borrowing                                         借款，贷款，借债 "&H'?N%9Up  
branch                                              分支，分支机构，分店 q
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brought forward                                (账户余额等的)承上年，承上期，承上页 D zD5n  
budget                                              预算 hwM<
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building                                      建筑物；大楼 M_!]9#:K7  
business conditions                                  业务情况，经营情况 At@0G\^  
business licence                               (企业等的)营业执照 C]Fw*t   
business relation                                业务关系 ~j[?3E4L}  
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