[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 <|82)hO  
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审计词汇英汉对照 bt.3#aj  
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ability to continue as a going concern               持续经营能力 w2('75$J  
acceptability                                     可接受性，可接受程度  _X=6M gU  
acceptable level of detection risk                     检查风险的可接受水平 `/!F Zh<  
acceptance of engagement                       接受委托 !V/7q'&t=  
accepting the engagement for the first time              首次接受委托 $T7 qd  
access to asset                                         对资产的接触 {7%HK2='  
according to                                     根据，依据，依照 f:~$ x  
account balance                                账户余额 iAXGf V  
account for                                       对……进行会计处理，核算；解释 F:Ps>  
accounting                                        会计，会计学 S}]B|Q  
accounting advisory serve                        会计咨询服务 `cN8AcRHP  
accounting firm                                 会计师事务所 tuuwoiQ*`  
accounting information                      会计信息，会计资料 m
9&%A0  
accounting period                             会计期间 jWh)bsqI!  
accounting policies                                   会计政策 ),j6tq[  
accounting professional bodies                 会计职业组织，会计职业团体 EQ
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accounting records                                   会计记录 S0r+Y0J]<  
accounting responsibility                           会计责任 m^TN6/])  
accounting service                             会计服务 M_r[wYt!  
accounting standards                                会计准则 V U5</si+  
Accounting Standards for Business Enterprises       企业会计准则 (FgX9SV]p9  
accounting system                             会计系统 c o^h2b  
accounting treatment                                会计处理 O2="'w'kR  
accuracy                                    准确性，精确性 DvOvtd  
additional audit procedures                      追加审计程序 '^[+]
  
addressee                                         收件人，收信人 &1`Y&x:p  
Administration of State-owned Assets  (the～)     国有资产管理局 WQD:~*C:  
administrative laws and regulations                 行政法规 Xrpvq(]  
adverse impact                                 不利影响，负面影响 fy|I3  
adverse opinion                                反对意见 #qD[dC$[t  
advisory group                                  咨询组，顾问组 .j**>&7L  
agency fee                                        代理费，代理费用 se=^K#o  
aggregate                                          总计，合计为…… 1~LfR  
alternation of document and record                 变造文件和记录 T,vh=UF%]  
alternative audit procedures                      替代审计程序，备选审计程序 `s Pk:cNz~  
amend                                              修改，修订 ~3f|-%Z  
amortisation                                      摊销 C=cn.CX  
analytical capacity                             分析能力 9e vQQN6D|  
analytical procedures                               分析性程序 aD_7^
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annual financial statements                        年度会计报表，年度财务报表 oj)(.X<8N  
appendix                                          附录，附表 7^LCP*  
applicable                                         适用的 }#g+~9UK  
applicable laws and regulations                 适用的法规 }4h0{H  
application systems                                  应用系统 &%qDi_UD  
apply consistently                              一贯地执行，一贯地实施 "5sA&^_#_  
appropriate                                       适当的，合适的； 7-}5 W  
征用，挪用 0) F\aJ4Y  
appropriate authorization                          适当的授权 &}pF6eIar  
appropriateness of audit evidence                    审计证据的适当性 Km,o+9?1gF  
approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 ?.lo[X<,*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ?d{O '&|:  
asset                                                 资产，财产 k%kEW%I yG  
asset restructuring                             资产重组 bQwG"N  
assignment of duties                                 职责的划分 twbxi{8e.  
assistant                                     助理，助理人员 Y5;afU='  
associated company                                 联属公司，联营公司 tLq]#9kL  
association                                        联合，结合；协会，社团 `<|<1,  
assumption                                       假设，假定 -p>1:M <  
at a given date                                         在某一特定时日 YG8)`XqC  
attestation                                         鉴证，公证 niW"o-}  
attestation service                             鉴证服务 @7.7+blS"H  
audit adjustment                                审计调整 - _6`0  
audit areas                                        审计领域 tns8B  
audit conclusion                                审计结论 *p#@W-:9E  
audit effectiveness                             审计效果 gFu,q`
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audit efficiency                                  审计效率 S7#dyAX8  
audit engagement letter                      审计业务约定书 bX(/2_l  
audit evidence                                          审计证据 #<Xq\yC51  
audit fee                                    审计费 e5n]@mu%  
audit files                                          审计档案 bqp^\yu-E  
audit findings                                     审计中发现的事项 {&B_b|g*fW  
audit implementation stage                        审计实施阶段 >w,jaQ  
audit mark                                        审计标识 _<Ij)#Rq7  
audit materiality                                 审计重要性 -"i$^Q`  
audit method                                     审计方法 DG0I-"s  
audit objective                                         审计目标，审计目的 :
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audit of financial statements                      会计报表审计，财务报表审计 )Ho "b  
audit opinion                                     审计意见 [{)Z^  
audit period                                      被审计期间，被审计年度 7DoU7I\u  
audit plan                                          审计计划 *n7=m
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audit planning                                    编制审计计划，制定审计计划，审计计划 ~K<h~TNP  
audit planning stage                                  审计计划阶段 -zqpjxU:  
audit procedure                                审计程序 3(,m(+J[S  
audit programme                               审计程序表，具体审计计划 HpfZgkC+  
audit report                                       审计报告 #=33TvprR2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SE6 (3f$  
audit report with a qualified opinion                 有保留意见的审计报告 !J X7y%J  
audit report with an adverse opinion                否定意见的审计报告 V@b7$z  
audit report with dual dates                      双重日期审计报告 |O oczYf  
audit reporting stage                                 审计报告阶段 YZSQOLN{  
audit responsibility                                   审计责任 Vw
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audit results                                      审计结果 nLG) >L  
audit risk                                          审计风险 ^H
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audit sampling                                          审计抽样 6DK).|@$r  
audit sampling techniques                         审计抽样方法，审计抽样技术 vR2);ywX  
audit strategies                                  审计策略 [6JDS;MIN  
audit summary                                         审计总结，审计小结 [)GRP  
audit team                                         审计小组 H.'9]*  
audit test                                    审计测试 bu_@A^ys  
audit trail                                          审计轨迹 I9>vm]  
audit work                                        审计工作 {f)aFGp  
audit working paper                                 审计工作底稿 ?* +U[*M  
audited financial statement                        审计会计报表，已审计财务报表 V\{@c%xW  
Auditing Guidelines (the～)                      审计规范指南 ?< teHFj  
auditing standards                             审计准则 @fp@1n  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 {#,5C H')  
authorisation of transaction                       交易的授权 K\XQE50  
availability                                         可获得性 E QU@';~8  
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balance                                      余额；差额；平衡 fKqr$59>  
balance sheet                                    资产负债表 CsycR@[  
bank                                                 银行 I *sT*;U  
bank account                                    银行账户，银行户头 ecJjE 56P  
bank statement                                 银行对账单 N|2d9E  
barter transaction                              易货交易，以物换物交易 7vFm
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basis of audit                                    审计依据 Zy;jp*Q  
basis of preparation                                (会计报表的)编制基础 Y9<[n)>+  
book of account                               账目，账簿 3C%|src  
borrowing                                         借款，贷款，借债 R.HvqO  
branch                                              分支，分支机构，分店 p#]9^oA  
brought forward                                (账户余额等的)承上年，承上期，承上页 r,0D I  
budget                                              预算 $hcv}<$/  
building                                      建筑物；大楼 vfv?Qj R  
business conditions                                  业务情况，经营情况  aY(s &  
business licence                               (企业等的)营业执照 7qO
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business relation                                业务关系 wbKJ:eWgt  
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