[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 HCC#j9UN6  
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审计词汇英汉对照 +!.^zp21  
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ability to continue as a going concern               持续经营能力 9m~p0ILh  
acceptability                                     可接受性，可接受程度 YGCL2Y  
acceptable level of detection risk                     检查风险的可接受水平 {[?(9u7R  
acceptance of engagement                       接受委托 (M.&^w;`,  
accepting the engagement for the first time              首次接受委托 ZRU{[4  
access to asset                                         对资产的接触 68WO~*  
according to                                     根据，依据，依照 n[Y~]  
account balance                                账户余额 ZeaA%y67U  
account for                                       对……进行会计处理，核算；解释 ^yN&ZI3P&  
accounting                                        会计，会计学 t=W}SH  
accounting advisory serve                        会计咨询服务 %2V?,zY@  
accounting firm                                 会计师事务所 >jc [nk  
accounting information                      会计信息，会计资料 N~zdWnSZ@G  
accounting period                             会计期间 }*pi<s  
accounting policies                                   会计政策 A@{PZ   
accounting professional bodies                 会计职业组织，会计职业团体 _5Ct]vy  
accounting records                                   会计记录 R|87%&6']
 
accounting responsibility                           会计责任 jkF
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accounting service                             会计服务 SbrecZ  
accounting standards                                会计准则 t)$:0  
Accounting Standards for Business Enterprises       企业会计准则 h^(*Tv-!  
accounting system                             会计系统 dn$!&
  
accounting treatment                                会计处理 Gm^U;u}=f  
accuracy                                    准确性，精确性 EaY?aAuS:  
additional audit procedures                      追加审计程序 6) [H?Q  
addressee                                         收件人，收信人 N]=q|D  
Administration of State-owned Assets  (the～)     国有资产管理局 ,w:U#r~s"  
administrative laws and regulations                 行政法规 HJ[cM6$2  
adverse impact                                 不利影响，负面影响 B!L{  
adverse opinion                                反对意见 o~y;j75{.*  
advisory group                                  咨询组，顾问组 =wV<hg)C  
agency fee                                        代理费，代理费用 ~YWQ2]  
aggregate                                          总计，合计为…… ywmo#qYe  
alternation of document and record                 变造文件和记录 }-2 2XYh  
alternative audit procedures                      替代审计程序，备选审计程序 h_,i&d@(  
amend                                              修改，修订 xHLlMn4M  
amortisation                                      摊销 ShP^A"Do  
analytical capacity                             分析能力 DgQpHF  
analytical procedures                               分析性程序 ~[nSXnPO  
annual financial statements                        年度会计报表，年度财务报表 1FL~ndJs  
appendix                                          附录，附表 =ToyZm\  
applicable                                         适用的 9ZsVy
 
applicable laws and regulations                 适用的法规 Q1I6$8:7  
application systems                                  应用系统 a:OQGhc=  
apply consistently                              一贯地执行，一贯地实施 :zke %Yx  
appropriate                                       适当的，合适的； 8COGsWK  
征用，挪用 CXx*_@}MU  
appropriate authorization                          适当的授权 K+K#+RBK  
appropriateness of audit evidence                    审计证据的适当性 u$Jz~:=,  
approval                                    批准，核准 6@F9G4<Z  
assertion                                    (会计报表上的)认定；确认 ;)z:fToh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Y0dEH^I  
asset                                                 资产，财产 ' ;FnIZ  
asset restructuring                             资产重组 Ma']?Rb`  
assignment of duties                                 职责的划分 ;~ $'2f
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assistant                                     助理，助理人员 a;qryUyG  
associated company                                 联属公司，联营公司 .K2qXw"S#  
association                                        联合，结合；协会，社团 }t=!(GOb}  
assumption                                       假设，假定 3-qr)h  
at a given date                                         在某一特定时日 &4x}ppX  
attestation                                         鉴证，公证 UapC"XYJ  
attestation service                             鉴证服务 S8 wLmd>  
audit adjustment                                审计调整 )9'K($  
audit areas                                        审计领域 :tB1D@Cb6  
audit conclusion                                审计结论 ;dtA4:IRZ4  
audit effectiveness                             审计效果 l<LP&  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 bL+_j}{:N  
audit evidence                                          审计证据 m_
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audit fee                                    审计费 PI:4m%[  
audit files                                          审计档案 .*?wF  
audit findings                                     审计中发现的事项 FQ7T'G![  
audit implementation stage                        审计实施阶段 s_OF(o  
audit mark                                        审计标识 5z8d} I  
audit materiality                                 审计重要性 Fg5kX  
audit method                                     审计方法  "ESwA  
audit objective                                         审计目标，审计目的 bz2ztH9 n  
audit of financial statements                      会计报表审计，财务报表审计 WwBOM~/`2  
audit opinion                                     审计意见 c"n\cNP<  
audit period                                      被审计期间，被审计年度 nn:.nU|I  
audit plan                                          审计计划 b_#m}yZ6  
audit planning                                    编制审计计划，制定审计计划，审计计划 vrhT<+ q  
audit planning stage                                  审计计划阶段 ^w@%cVh  
audit procedure                                审计程序 t?x<g<PJ4  
audit programme                               审计程序表，具体审计计划 k}kQI~S9  
audit report                                       审计报告 :bu/^mW[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T@:Wp4>69  
audit report with a qualified opinion                 有保留意见的审计报告 l|~A#kq  
audit report with an adverse opinion                否定意见的审计报告 \K{0L  
audit report with dual dates                      双重日期审计报告 GmeQ`;9,  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 J6s`'gFns  
audit results                                      审计结果 a LroD$#  
audit risk                                          审计风险 :0j?oY~e  
audit sampling                                          审计抽样 uk<4+x,2)  
audit sampling techniques                         审计抽样方法，审计抽样技术 jk; clwyz/  
audit strategies                                  审计策略 0neoE E  
audit summary                                         审计总结，审计小结 ?wiCQ6*$  
audit team                                         审计小组 0[NZ>7wqMZ  
audit test                                    审计测试 3s,g*  
audit trail                                          审计轨迹 [LjT*b i  
audit work                                        审计工作 VgG0VM  
audit working paper                                 审计工作底稿 av}k)ZT_  
audited financial statement                        审计会计报表，已审计财务报表 @;zl  
Auditing Guidelines (the～)                      审计规范指南 \=?a/  
auditing standards                             审计准则 cz#rb*b  
audit-oriented working paper                          (审计)业务类工作底稿 '8RsN-w  
authorisation                                     授权 (>UZ<2GPL  
authorisation of transaction                       交易的授权 BOb">6C  
availability                                         可获得性 xjuN
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balance                                      余额；差额；平衡 t9kzw*U9  
balance sheet                                    资产负债表 |C;=-|  
bank                                                 银行 Z58X5"  
bank account                                    银行账户，银行户头 ^e2VE_8L  
bank statement                                 银行对账单 Zw 26  
barter transaction                              易货交易，以物换物交易 P_dCR  
basis of audit                                    审计依据 V%7WUq  
basis of preparation                                (会计报表的)编制基础 ~9,,~d b  
book of account                               账目，账簿 NR5gj-B[  
borrowing                                         借款，贷款，借债 qOIyub  
branch                                              分支，分支机构，分店 j\[dx^\=  
brought forward                                (账户余额等的)承上年，承上期，承上页 {NmWQyEv  
budget                                              预算 ajbA\/\G;  
building                                      建筑物；大楼 T]f ;km  
business conditions                                  业务情况，经营情况 ="1Ind@w!  
business licence                               (企业等的)营业执照 a+
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business relation                                业务关系 |B?m,U$A!  
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