[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 %*kLEA*v  
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审计词汇英汉对照 Vv8_\^g]  
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ability to continue as a going concern               持续经营能力 D<t~e$H  
acceptability                                     可接受性，可接受程度 %k2FP mA6  
acceptable level of detection risk                     检查风险的可接受水平 M;KA]fmc  
acceptance of engagement                       接受委托 Iq^if>  
accepting the engagement for the first time              首次接受委托  qaG#;  
access to asset                                         对资产的接触 U]1(&MgV  
according to                                     根据，依据，依照 zmiZ]uq  
account balance                                账户余额 Fnb2.R'+  
account for                                       对……进行会计处理，核算；解释 .%'Z~|K4  
accounting                                        会计，会计学 B_k2u
  
accounting advisory serve                        会计咨询服务 b{M}5~e=B  
accounting firm                                 会计师事务所 MS*G-C  
accounting information                      会计信息，会计资料 b:kXNDc  
accounting period                             会计期间 cwe1^SJ6y  
accounting policies                                   会计政策 .'1SZe7O  
accounting professional bodies                 会计职业组织，会计职业团体 6):Xzx,  
accounting records                                   会计记录 ,gMy@  
accounting responsibility                           会计责任 R^%e1K
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accounting service                             会计服务 _6MdF<Xb/  
accounting standards                                会计准则 |TTS?  
Accounting Standards for Business Enterprises       企业会计准则 ,PECYwegkt  
accounting system                             会计系统 0/ !,Dn  
accounting treatment                                会计处理 !8R@@,_v  
accuracy                                    准确性，精确性 nNaXp*J  
additional audit procedures                      追加审计程序 O>c$sL0g  
addressee                                         收件人，收信人 dlDk i.  
Administration of State-owned Assets  (the～)     国有资产管理局 ,O]l~)sr|  
administrative laws and regulations                 行政法规 RJ~%0  
adverse impact                                 不利影响，负面影响 mI7~c;~  
adverse opinion                                反对意见 nX^1$')gp  
advisory group                                  咨询组，顾问组 \:v$ZEDJ>  
agency fee                                        代理费，代理费用 |cDszoT /  
aggregate                                          总计，合计为…… hO#t:WxF I  
alternation of document and record                 变造文件和记录 _w(ln9  
alternative audit procedures                      替代审计程序，备选审计程序 [ohBPQO  
amend                                              修改，修订 C5@V/vA  
amortisation                                      摊销 aY)2eY  
analytical capacity                             分析能力 h2w}wsb0l  
analytical procedures                               分析性程序 ,*Z.  
annual financial statements                        年度会计报表，年度财务报表 y3eHF^K+$  
appendix                                          附录，附表 BFVAw  
applicable                                         适用的 XIAeCU  
applicable laws and regulations                 适用的法规 E4i0i!<z  
application systems                                  应用系统 VK:8 Nk_y  
apply consistently                              一贯地执行，一贯地实施 8K{[2O7i)  
appropriate                                       适当的，合适的； !kL> ,O>/  
征用，挪用 o''wCr%  
appropriate authorization                          适当的授权 U# JIs  
appropriateness of audit evidence                    审计证据的适当性 Y<f_`h^r  
approval                                    批准，核准 qAY%nA>jO  
assertion                                    (会计报表上的)认定；确认 'dJ/RJ~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 5$rSEVg 9  
asset                                                 资产，财产 "i&"* ~  
asset restructuring                             资产重组 z42
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assignment of duties                                 职责的划分 7N=-Y>$X  
assistant                                     助理，助理人员  Paj vb-f  
associated company                                 联属公司，联营公司 ZA(T  
association                                        联合，结合；协会，社团 E9}{1A  
assumption                                       假设，假定 z[EFQ^*>  
at a given date                                         在某一特定时日 (Yb[)m>fQ}  
attestation                                         鉴证，公证 l=}~v  
attestation service                             鉴证服务 )92r{%N  
audit adjustment                                审计调整 =ll=)"O  
audit areas                                        审计领域 JC#>Td  
audit conclusion                                审计结论 3c3OG.H$8  
audit effectiveness                             审计效果 xV\5<7qk5g  
audit efficiency                                  审计效率 #1.YKo  
audit engagement letter                      审计业务约定书 [10zTU
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audit evidence                                          审计证据 0?0Jz  
audit fee                                    审计费 v2+!1r7@  
audit files                                          审计档案 k\`S lb1  
audit findings                                     审计中发现的事项 58V[mlW)O0  
audit implementation stage                        审计实施阶段 x@>&IBiL  
audit mark                                        审计标识 -&2B@]
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audit materiality                                 审计重要性 E=]4ctK  
audit method                                     审计方法 Q.U$nph\%d  
audit objective                                         审计目标，审计目的 >~nF=  
audit of financial statements                      会计报表审计，财务报表审计 3oy~=  
audit opinion                                     审计意见 s{bdl[7  
audit period                                      被审计期间，被审计年度 \ I`p|&vG  
audit plan                                          审计计划 ^:=f^N=^  
audit planning                                    编制审计计划，制定审计计划，审计计划 Li
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audit planning stage                                  审计计划阶段 MV >$BW  
audit procedure                                审计程序 .TJEUK  
audit programme                               审计程序表，具体审计计划 q'Wr[A40j  
audit report                                       审计报告 @A<PkpNL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %?Y[Bk3p  
audit report with a qualified opinion                 有保留意见的审计报告 R&f^+0%f  
audit report with an adverse opinion                否定意见的审计报告 2";SJF'5\  
audit report with dual dates                      双重日期审计报告 ~|ss* `CT  
audit reporting stage                                 审计报告阶段 t2HJsMX  
audit responsibility                                   审计责任 _~u2: yl(  
audit results                                      审计结果 ^' M>r(t  
audit risk                                          审计风险 .Dg*\ h  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 Z3TS,a1I4  
audit strategies                                  审计策略 81LNkE,  
audit summary                                         审计总结，审计小结 "KX=ow#z|  
audit team                                         审计小组 vmTs9"ujF,  
audit test                                    审计测试 \!]hU%Un  
audit trail                                          审计轨迹 t"072a  
audit work                                        审计工作 <S75($  
audit working paper                                 审计工作底稿 vQ}6y  
audited financial statement                        审计会计报表，已审计财务报表 ao_4mSB  
Auditing Guidelines (the～)                      审计规范指南 }Z-Z|G)#  
auditing standards                             审计准则 !TM*o+;  
audit-oriented working paper                          (审计)业务类工作底稿 I pzJ#  
authorisation                                     授权 !~]<$WZV  
authorisation of transaction                       交易的授权 5q9s,r_  
availability                                         可获得性 ^~`?>}MJ  
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balance                                      余额；差额；平衡 Isy'{-H  
balance sheet                                    资产负债表 9^FziM  
bank                                                 银行 uj>WgU  
bank account                                    银行账户，银行户头 1NQbl+w#I  
bank statement                                 银行对账单 1923N]b  
barter transaction                              易货交易，以物换物交易 HB+|WW t>  
basis of audit                                    审计依据 8K(Z0  
basis of preparation                                (会计报表的)编制基础 WY^W.1X  
book of account                               账目，账簿 sg
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borrowing                                         借款，贷款，借债 05yZad*  
branch                                              分支，分支机构，分店 mE`kjmX{E  
brought forward                                (账户余额等的)承上年，承上期，承上页 j>Iaq"  
budget                                              预算 hpTDxh'?$C  
building                                      建筑物；大楼 7>iU1zy  
business conditions                                  业务情况，经营情况 k>x&Ip8p  
business licence                               (企业等的)营业执照 [/
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business relation                                业务关系 zDhB{3-Q1{  
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