[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 eiMH['X5  
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审计词汇英汉对照 4FMF|U  
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ability to continue as a going concern               持续经营能力 tiaR4PB  
acceptability                                     可接受性，可接受程度 5z/Er".P  
acceptable level of detection risk                     检查风险的可接受水平 m:CTPzAt  
acceptance of engagement                       接受委托 y=sGe!^  
accepting the engagement for the first time              首次接受委托 /!&R9!6 :  
access to asset                                         对资产的接触 zA+@FR?  
according to                                     根据，依据，依照 `S/wJ'c  
account balance                                账户余额 ":;@Hnb/  
account for                                       对……进行会计处理，核算；解释 V64L,u#`
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accounting                                        会计，会计学  z01>'  
accounting advisory serve                        会计咨询服务 )ZR+lX}  
accounting firm                                 会计师事务所 V6a``i]  
accounting information                      会计信息，会计资料 MXh "Y*}  
accounting period                             会计期间 K\.5h4k  
accounting policies                                   会计政策 c+' =hR[  
accounting professional bodies                 会计职业组织，会计职业团体 MtmOUI&'  
accounting records                                   会计记录 '\DSTr:N  
accounting responsibility                           会计责任 Ubz"rCjq  
accounting service                             会计服务 %1U`@0  
accounting standards                                会计准则 h#}YKWL  
Accounting Standards for Business Enterprises       企业会计准则 )M<vAUF  
accounting system                             会计系统 30cd| S?  
accounting treatment                                会计处理 `k{& /]  
accuracy                                    准确性，精确性 JWO=!^  
additional audit procedures                      追加审计程序 wzWbB2Mb5  
addressee                                         收件人，收信人 j6}R7$JR  
Administration of State-owned Assets  (the～)     国有资产管理局 yubSj*  
administrative laws and regulations                 行政法规 d
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adverse impact                                 不利影响，负面影响 ZU2laqa_  
adverse opinion                                反对意见 Wsj=!Obc  
advisory group                                  咨询组，顾问组 -p,x&h,p  
agency fee                                        代理费，代理费用 `iShJ z96  
aggregate                                          总计，合计为…… ~%y@Xsot>  
alternation of document and record                 变造文件和记录 ]> !<G8=N  
alternative audit procedures                      替代审计程序，备选审计程序 Owv+1+B  
amend                                              修改，修订 .V'V:;BE%  
amortisation                                      摊销 CC >=UF  
analytical capacity                             分析能力 (&\aA 0-}H  
analytical procedures                               分析性程序 \k8rxW  
annual financial statements                        年度会计报表，年度财务报表 ,d,\-x-+/  
appendix                                          附录，附表 !^fa.I'mM  
applicable                                         适用的 S[:xqzyDg  
applicable laws and regulations                 适用的法规 R!x: C!{  
application systems                                  应用系统 r4 dOK] 0  
apply consistently                              一贯地执行，一贯地实施 +SXIZ`  
appropriate                                       适当的，合适的； !$qKb_#nC  
征用，挪用 m>&HuHf  
appropriate authorization                          适当的授权 B7*}c]^6
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appropriateness of audit evidence                    审计证据的适当性 Z+:D)L  
approval                                    批准，核准 GJ(d
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assertion                                    (会计报表上的)认定；确认 <I*x0BM=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xl4=++pu)  
asset                                                 资产，财产 BNGe exs@  
asset restructuring                             资产重组 <&!]K?Q9i  
assignment of duties                                 职责的划分 2h^WYpCm  
assistant                                     助理，助理人员 L):U"M>]=  
associated company                                 联属公司，联营公司 ``Q2P%  
association                                        联合，结合；协会，社团 %i{;r35M;9  
assumption                                       假设，假定 r8MZvm2  
at a given date                                         在某一特定时日 d4^`}6@  
attestation                                         鉴证，公证 !mfJpJ  
attestation service                             鉴证服务 vFmJ;J  
audit adjustment                                审计调整 l0]
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audit areas                                        审计领域 f>Td)s1 M  
audit conclusion                                审计结论 o,Z{ w"  
audit effectiveness                             审计效果 w2gf&Lc\  
audit efficiency                                  审计效率 V2&^!#=s  
audit engagement letter                      审计业务约定书 yWIm&Q:  
audit evidence                                          审计证据 rx~[Zs+*  
audit fee                                    审计费 F
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audit files                                          审计档案 <|6%9@  
audit findings                                     审计中发现的事项 /)|X.D  
audit implementation stage                        审计实施阶段 9|r* pK[  
audit mark                                        审计标识 FpV`#6i7  
audit materiality                                 审计重要性 tl8O6`<Z  
audit method                                     审计方法 f?f
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audit objective                                         审计目标，审计目的 yf1CXldi  
audit of financial statements                      会计报表审计，财务报表审计 &M&{yc*%  
audit opinion                                     审计意见 !4#"!M
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audit period                                      被审计期间，被审计年度 ;I6s-moq_  
audit plan                                          审计计划 H3/c
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audit planning                                    编制审计计划，制定审计计划，审计计划 KJhN J  
audit planning stage                                  审计计划阶段 >O`l8tM  
audit procedure                                审计程序 PK6iY7Qp)  
audit programme                               审计程序表，具体审计计划 Q%=YM4;  
audit report                                       审计报告 yOXO)u1n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 aC=['a>)  
audit report with a qualified opinion                 有保留意见的审计报告 - Xupq/[,  
audit report with an adverse opinion                否定意见的审计报告 l)8&Ip  
audit report with dual dates                      双重日期审计报告 $ACx*e%  
audit reporting stage                                 审计报告阶段 J
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audit responsibility                                   审计责任 q%3<Juq~$  
audit results                                      审计结果 ~9o6 W",  
audit risk                                          审计风险 6.Ie\5-a;  
audit sampling                                          审计抽样 cA`4:gp  
audit sampling techniques                         审计抽样方法，审计抽样技术 8^ep/b&|  
audit strategies                                  审计策略 '"YYj$> '  
audit summary                                         审计总结，审计小结 L^Wz vv]  
audit team                                         审计小组 ZXiRw)rM  
audit test                                    审计测试 3x*z\VJ  
audit trail                                          审计轨迹 `x8Bn"  
audit work                                        审计工作 7_jE[10  
audit working paper                                 审计工作底稿 9t:]  
audited financial statement                        审计会计报表，已审计财务报表 <-C!;Ce{  
Auditing Guidelines (the～)                      审计规范指南 B&KL2&Z~Pq  
auditing standards                             审计准则 u:P~j  
audit-oriented working paper                          (审计)业务类工作底稿 "cUg>a3  
authorisation                                     授权 JNU/`JN9f  
authorisation of transaction                       交易的授权 Q s(Bnb;  
availability                                         可获得性 _2Py\+$  
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balance                                      余额；差额；平衡 }7/e8 O2  
balance sheet                                    资产负债表 n@>wwp  
bank                                                 银行 '&yg{n  
bank account                                    银行账户，银行户头 y.a]r7  
bank statement                                 银行对账单 $xW**&  
barter transaction                              易货交易，以物换物交易 o \L!(hm  
basis of audit                                    审计依据 0irr7Y  
basis of preparation                                (会计报表的)编制基础 0&w0aP`Y  
book of account                               账目，账簿 ? 5|/ C  
borrowing                                         借款，贷款，借债  P_4DGW  
branch                                              分支，分支机构，分店 xF8S*,#,*  
brought forward                                (账户余额等的)承上年，承上期，承上页 jZ9[=?   
budget                                              预算 UsW5d]i}Y  
building                                      建筑物；大楼 = 1|"-  
business conditions                                  业务情况，经营情况 )/t6" "  
business licence                               (企业等的)营业执照 QTJu7^O9  
business relation                                业务关系 }0/a\  
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