[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 8$V:+ u  
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审计词汇英汉对照 OVa38Aucr3  
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ability to continue as a going concern               持续经营能力 Rr6}$ ]1  
acceptability                                     可接受性，可接受程度 ylwh_&>2  
acceptable level of detection risk                     检查风险的可接受水平 ?)?}^  
acceptance of engagement                       接受委托 &(i_s  
accepting the engagement for the first time              首次接受委托 Ue2%w/Yo  
access to asset                                         对资产的接触 fH*1.0f]6  
according to                                     根据，依据，依照 s\3OqJo%)  
account balance                                账户余额 yHjuT+/wM,  
account for                                       对……进行会计处理，核算；解释 t @vb3  
accounting                                        会计，会计学 JJVdq-k+`  
accounting advisory serve                        会计咨询服务 k5/W'*P  
accounting firm                                 会计师事务所 dxK3462  
accounting information                      会计信息，会计资料 b&\f 8xZ  
accounting period                             会计期间 IT=<p60"  
accounting policies                                   会计政策 1?,1EYT"  
accounting professional bodies                 会计职业组织，会计职业团体 'jj|bN  
accounting records                                   会计记录 gvu1  
accounting responsibility                           会计责任 '4]_~?&x  
accounting service                             会计服务 }`^DO Ar  
accounting standards                                会计准则 3T84f[CF
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Accounting Standards for Business Enterprises       企业会计准则 $ fFh4O4  
accounting system                             会计系统 |cIv&\ x  
accounting treatment                                会计处理 } za"rU  
accuracy                                    准确性，精确性 9U]j@*QN  
additional audit procedures                      追加审计程序 G%5ZG$as  
addressee                                         收件人，收信人 ;?.w!|6  
Administration of State-owned Assets  (the～)     国有资产管理局 -0f,qNF  
administrative laws and regulations                 行政法规 1yV+~)by3  
adverse impact                                 不利影响，负面影响 g=L80$1  
adverse opinion                                反对意见 $ n"*scyI  
advisory group                                  咨询组，顾问组 q!4eVg*  
agency fee                                        代理费，代理费用 ]mT2a8`c.r  
aggregate                                          总计，合计为…… Vh'
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alternation of document and record                 变造文件和记录 iWp 6^g  
alternative audit procedures                      替代审计程序，备选审计程序 /
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amend                                              修改，修订 j`:D BO&)\  
amortisation                                      摊销 2pmqP-pKd  
analytical capacity                             分析能力 (L'|n*Cr  
analytical procedures                               分析性程序 r}i}4
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annual financial statements                        年度会计报表，年度财务报表 S:8 WBY]M  
appendix                                          附录，附表 >vKOG@I  
applicable                                         适用的 ^\C Fke=  
applicable laws and regulations                 适用的法规 P87Lo
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application systems                                  应用系统 %_%BbQf  
apply consistently                              一贯地执行，一贯地实施 X;7hy0Y  
appropriate                                       适当的，合适的； E_-QGE/1  
征用，挪用 k keDt+^  
appropriate authorization                          适当的授权 &(X67  
appropriateness of audit evidence                    审计证据的适当性 Z~1uyr(  
approval                                    批准，核准 K7c[bhi_w  
assertion                                    (会计报表上的)认定；确认 P"%f8C~r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 V_/.]zQA  
asset                                                 资产，财产 Nk;ywC"e;  
asset restructuring                             资产重组 a4\j.(w)$D  
assignment of duties                                 职责的划分 +=K =B  
assistant                                     助理，助理人员 \[&&4CN{  
associated company                                 联属公司，联营公司 s`gfz}/  
association                                        联合，结合；协会，社团 RmRPR<vGW  
assumption                                       假设，假定 A~ ({vb'  
at a given date                                         在某一特定时日 Q)Q1
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attestation                                         鉴证，公证 X.+|o@G  
attestation service                             鉴证服务 t-Uo
  
audit adjustment                                审计调整 z)Lw\H^/  
audit areas                                        审计领域 u~ 7fK  
audit conclusion                                审计结论 M@+Pq/f:  
audit effectiveness                             审计效果 l1vI  
audit efficiency                                  审计效率 6{!Cx9V  
audit engagement letter                      审计业务约定书 $i@I|y/  
audit evidence                                          审计证据 3?e~J"WXC5  
audit fee                                    审计费 JFFluL=-  
audit files                                          审计档案 Zm*qV!  
audit findings                                     审计中发现的事项 OJiw
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audit implementation stage                        审计实施阶段 QJ+Ml  
audit mark                                        审计标识 ;zT 3Fv\  
audit materiality                                 审计重要性 L%jIU<?Z7  
audit method                                     审计方法 !<>*|a  
audit objective                                         审计目标，审计目的 Cy dV$!&mP  
audit of financial statements                      会计报表审计，财务报表审计 qe'RvBz  
audit opinion                                     审计意见 D)tL}X$  
audit period                                      被审计期间，被审计年度 AQwai>eL  
audit plan                                          审计计划 0<93i   
audit planning                                    编制审计计划，制定审计计划，审计计划 ! [9$ru  
audit planning stage                                  审计计划阶段 %,(X R`  
audit procedure                                审计程序 //'&a-%$^  
audit programme                               审计程序表，具体审计计划 +ZOK
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audit report                                       审计报告 %{-r'Yi%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C5g9Gg  
audit report with a qualified opinion                 有保留意见的审计报告 BbiyyRa  
audit report with an adverse opinion                否定意见的审计报告 WPAT\Al&AE  
audit report with dual dates                      双重日期审计报告 G*_qqb{B  
audit reporting stage                                 审计报告阶段 0S96x}]J B  
audit responsibility                                   审计责任 3Ak'Ue  
audit results                                      审计结果 ,0c]/Sd*p  
audit risk                                          审计风险 _F8THYg (  
audit sampling                                          审计抽样  nZ)E @  
audit sampling techniques                         审计抽样方法，审计抽样技术 O?ODfO+>  
audit strategies                                  审计策略 7>=
 
audit summary                                         审计总结，审计小结 6j!idA!'  
audit team                                         审计小组 /24}>oAH  
audit test                                    审计测试 C]Y%dQh+a  
audit trail                                          审计轨迹 @ ]!9;?so  
audit work                                        审计工作 Mh{244|o[  
audit working paper                                 审计工作底稿 8L+A&^qx  
audited financial statement                        审计会计报表，已审计财务报表 bp<,Xfl  
Auditing Guidelines (the～)                      审计规范指南 f `D(V-4  
auditing standards                             审计准则 k*v${1&  
audit-oriented working paper                          (审计)业务类工作底稿 n RvaCAt^  
authorisation                                     授权 *?\u5O(  
authorisation of transaction                       交易的授权 ex BLj *]  
availability                                         可获得性 IEfYg(c0U  
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balance                                      余额；差额；平衡 A{e>7Z72  
balance sheet                                    资产负债表 Zl>d B
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bank                                                 银行 ,Js-'vX  
bank account                                    银行账户，银行户头 M4D  @G  
bank statement                                 银行对账单 xZ6x`BET-  
barter transaction                              易货交易，以物换物交易 w51l;2$des  
basis of audit                                    审计依据 KK6fRtKv>q  
basis of preparation                                (会计报表的)编制基础 9g\;L:'  
book of account                               账目，账簿 BeN]D  
borrowing                                         借款，贷款，借债 @meT8S9t  
branch                                              分支，分支机构，分店 8t. QFze?  
brought forward                                (账户余额等的)承上年，承上期，承上页 +xvn n  
budget                                              预算 q#@r*hl  
building                                      建筑物；大楼 /!MVpi'6&  
business conditions                                  业务情况，经营情况 ?O3d Sxi  
business licence                               (企业等的)营业执照 |}.}q  
business relation                                业务关系 k~gOL#$  
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