[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 RO(TvZ0pE  
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审计词汇英汉对照 V9NTs8LKc  
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ability to continue as a going concern               持续经营能力 0pb'\lA  
acceptability                                     可接受性，可接受程度 PUJ2`iP1^3  
acceptable level of detection risk                     检查风险的可接受水平 I?#85l{>  
acceptance of engagement                       接受委托 ^"\s eS  
accepting the engagement for the first time              首次接受委托 E>LkJ
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access to asset                                         对资产的接触 x\e;+ubt}  
according to                                     根据，依据，依照 #S VNHpx  
account balance                                账户余额 R7jmv n  
account for                                       对……进行会计处理，核算；解释 Z4K+ /<I  
accounting                                        会计，会计学 {=2DqkTD  
accounting advisory serve                        会计咨询服务 ; h=*!7:  
accounting firm                                 会计师事务所 ji1HV1S  
accounting information                      会计信息，会计资料 #65^w=Sp}  
accounting period                             会计期间 URgk^nt2p  
accounting policies                                   会计政策 = {'pUU  
accounting professional bodies                 会计职业组织，会计职业团体 W<ZK,kv  
accounting records                                   会计记录 {~GYj%-^  
accounting responsibility                           会计责任 Xr63?N  
accounting service                             会计服务 J@pb[OL,  
accounting standards                                会计准则 O4 3YY2  
Accounting Standards for Business Enterprises       企业会计准则 2zSG&",2D  
accounting system                             会计系统 M,5j5<7  
accounting treatment                                会计处理 P sura$:  
accuracy                                    准确性，精确性 DhLqhME53  
additional audit procedures                      追加审计程序 fc=Patg  
addressee                                         收件人，收信人 1F'1>Bu~  
Administration of State-owned Assets  (the～)     国有资产管理局 `^JJ&)4iv  
administrative laws and regulations                 行政法规 j1
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adverse impact                                 不利影响，负面影响 2aZw[7s  
adverse opinion                                反对意见 >Hb^P)3  
advisory group                                  咨询组，顾问组 '+>fFM,*B  
agency fee                                        代理费，代理费用 =WdaxjenZ/  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 O%~jop7#6  
alternative audit procedures                      替代审计程序，备选审计程序 |'ln?D:&  
amend                                              修改，修订 5<pftTcZ  
amortisation                                      摊销 AmPMY:1i"  
analytical capacity                             分析能力 @oF$LMD  
analytical procedures                               分析性程序 \6?A!w~6  
annual financial statements                        年度会计报表，年度财务报表 F;ZSzWq  
appendix                                          附录，附表 SnlyUP~P  
applicable                                         适用的 0 S_':r   
applicable laws and regulations                 适用的法规 ,21 np  
application systems                                  应用系统 nMfFH[I4  
apply consistently                              一贯地执行，一贯地实施 -4rDbDsr  
appropriate                                       适当的，合适的； '3]p29v{  
征用，挪用 mffn//QS  
appropriate authorization                          适当的授权 1% F?B-k  
appropriateness of audit evidence                    审计证据的适当性 aJL^AG  
approval                                    批准，核准 o}Odw ;  
assertion                                    (会计报表上的)认定；确认 uJHu>M}~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Xv <G-N4  
asset                                                 资产，财产 EpS(o>'  
asset restructuring                             资产重组 ,t{,_uPJY  
assignment of duties                                 职责的划分 M2x["  
assistant                                     助理，助理人员 <^~FLjsfg  
associated company                                 联属公司，联营公司 *%w69#D  
association                                        联合，结合；协会，社团 (bOpV>\Q7  
assumption                                       假设，假定 +MbIB&fRCB  
at a given date                                         在某一特定时日 H.<a`mm8  
attestation                                         鉴证，公证 07Gv*
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attestation service                             鉴证服务 XoLJL]+?  
audit adjustment                                审计调整 E5el?=,i  
audit areas                                        审计领域 \~d";~Y`  
audit conclusion                                审计结论 M/?KV9Xk2  
audit effectiveness                             审计效果 tt?58dm|  
audit efficiency                                  审计效率 P1b'%  
audit engagement letter                      审计业务约定书 jV#ahNq;  
audit evidence                                          审计证据 8zLY6@
  
audit fee                                    审计费 <Llp\XcZ  
audit files                                          审计档案 \T]EZ'+O  
audit findings                                     审计中发现的事项 (>6*#9#p  
audit implementation stage                        审计实施阶段 >-_d CNZ  
audit mark                                        审计标识 RjF'x  
audit materiality                                 审计重要性 ONNpiK-  
audit method                                     审计方法 gj\)CBOv  
audit objective                                         审计目标，审计目的 ^_5L"F]sP  
audit of financial statements                      会计报表审计，财务报表审计 ;N B:e  
audit opinion                                     审计意见 72sD0)?A  
audit period                                      被审计期间，被审计年度 E3@QI?n^^  
audit plan                                          审计计划 \Gm
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audit planning                                    编制审计计划，制定审计计划，审计计划 ]sz
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audit planning stage                                  审计计划阶段 L-pVltX  
audit procedure                                审计程序 4!asT;`'  
audit programme                               审计程序表，具体审计计划 ccC zu6  
audit report                                       审计报告 JGC=(;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V._6=ZJ  
audit report with a qualified opinion                 有保留意见的审计报告 7&`}~$>}>e  
audit report with an adverse opinion                否定意见的审计报告 p~ 
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audit report with dual dates                      双重日期审计报告 4`Q3v4fOF  
audit reporting stage                                 审计报告阶段 _,;j7%j  
audit responsibility                                   审计责任 /&u<
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audit results                                      审计结果 sS& Z ,A  
audit risk                                          审计风险 !zPG?q]3  
audit sampling                                          审计抽样 nA|.t  
audit sampling techniques                         审计抽样方法，审计抽样技术 G*S|KH  
audit strategies                                  审计策略 #-3=o6DCK  
audit summary                                         审计总结，审计小结 d!K sNkk  
audit team                                         审计小组 i>EgG5iJ  
audit test                                    审计测试 pE{yv1Yg  
audit trail                                          审计轨迹 ^qCkt1C-M  
audit work                                        审计工作 rC:?l(8ng3  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 =fm]Dl9h*  
Auditing Guidelines (the～)                      审计规范指南 )uv=S;+  
auditing standards                             审计准则 th6+
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audit-oriented working paper                          (审计)业务类工作底稿 H k >79};  
authorisation                                     授权 mzQ`N}]T:  
authorisation of transaction                       交易的授权 kOvDl!^  
availability                                         可获得性 iX'rU@C  
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balance                                      余额；差额；平衡 UgWs{y2SE.  
balance sheet                                    资产负债表 :Rs^0F8)c  
bank                                                 银行 Ca%g_B0t  
bank account                                    银行账户，银行户头 kc/{[ME  
bank statement                                 银行对账单 l5+ gsEux]  
barter transaction                              易货交易，以物换物交易 bs9aE<j  
basis of audit                                    审计依据 7W6cM%_B  
basis of preparation                                (会计报表的)编制基础 9}
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book of account                               账目，账簿 >
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borrowing                                         借款，贷款，借债 |uW:r17  
branch                                              分支，分支机构，分店 Z%GTnG|rG  
brought forward                                (账户余额等的)承上年，承上期，承上页 USN8 N (  
budget                                              预算 7_2k
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building                                      建筑物；大楼 F}"]92  
business conditions                                  业务情况，经营情况 SuZ&vqS  
business licence                               (企业等的)营业执照 ;['[?wk  
business relation                                业务关系 a[lY S{  
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