[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 z*>CP  
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审计词汇英汉对照 ;7<a0HZ5!  
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ability to continue as a going concern               持续经营能力 jIc;jjAF  
acceptability                                     可接受性，可接受程度 [%nG_np  
acceptable level of detection risk                     检查风险的可接受水平 Bv@m)$9\+3  
acceptance of engagement                       接受委托 NI s 4v(!  
accepting the engagement for the first time              首次接受委托 U w`LWG3T  
access to asset                                         对资产的接触 |_2ANWHz  
according to                                     根据，依据，依照 Da-(D<[0  
account balance                                账户余额 pr0V)C6  
account for                                       对……进行会计处理，核算；解释 , n!xzoX_  
accounting                                        会计，会计学 0XYO2k  
accounting advisory serve                        会计咨询服务 rrwsj`  
accounting firm                                 会计师事务所 3Ob"r`  
accounting information                      会计信息，会计资料 \ bT]?.si  
accounting period                             会计期间 sqZHk+<%  
accounting policies                                   会计政策 *u{.K:.I  
accounting professional bodies                 会计职业组织，会计职业团体 F<(xz=  
accounting records                                   会计记录 Eq<# pX6  
accounting responsibility                           会计责任 4l`gAE$  
accounting service                             会计服务 >;3c;nf  
accounting standards                                会计准则 b);}x1L.T  
Accounting Standards for Business Enterprises       企业会计准则 |b3/63Ri-0  
accounting system                             会计系统 V_W=MWs&+  
accounting treatment                                会计处理 !d0@^JbM"  
accuracy                                    准确性，精确性 VDmd+bvJV  
additional audit procedures                      追加审计程序 .RWBn~b#I  
addressee                                         收件人，收信人 T&2 3Pf1  
Administration of State-owned Assets  (the～)     国有资产管理局 "&+0jfLY+  
administrative laws and regulations                 行政法规 7:j #1N[p  
adverse impact                                 不利影响，负面影响 gwY d4  
adverse opinion                                反对意见 G\NCEE'A  
advisory group                                  咨询组，顾问组 w9PY^U.Y3e  
agency fee                                        代理费，代理费用 86I*
 
aggregate                                          总计，合计为…… YWZF*,4  
alternation of document and record                 变造文件和记录 1a!h&!$9  
alternative audit procedures                      替代审计程序，备选审计程序 t2SZ]|C  
amend                                              修改，修订 8say"Qz  
amortisation                                      摊销 T? ZMmUE  
analytical capacity                             分析能力 5Q}@Y3 i=  
analytical procedures                               分析性程序 5k(#kyP  
annual financial statements                        年度会计报表，年度财务报表 mDmWTq\  
appendix                                          附录，附表 7f$Lb,\y  
applicable                                         适用的 d#tUG~jc  
applicable laws and regulations                 适用的法规 vPsX!m[#  
application systems                                  应用系统 3U`.:w`  
apply consistently                              一贯地执行，一贯地实施 X>6a@$MxP  
appropriate                                       适当的，合适的； ZF/KV\Ag)  
征用，挪用 4>E2G:  
appropriate authorization                          适当的授权 W%W. +f  
appropriateness of audit evidence                    审计证据的适当性 G9[-|[j^N  
approval                                    批准，核准 D/Wuan?yPN  
assertion                                    (会计报表上的)认定；确认 {LeEnh-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]O\W<'+V  
asset                                                 资产，财产 .2P?1H
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asset restructuring                             资产重组 Vwqfn4sx?i  
assignment of duties                                 职责的划分 !T{
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assistant                                     助理，助理人员 HW G~m:km  
associated company                                 联属公司，联营公司 =KZ4:d5  
association                                        联合，结合；协会，社团 WI,=?~-   
assumption                                       假设，假定 PS22$_}  
at a given date                                         在某一特定时日 -CrZ'k;4  
attestation                                         鉴证，公证 bsry([N>w  
attestation service                             鉴证服务 ezvaAhd{  
audit adjustment                                审计调整 w3Ohm7N[  
audit areas                                        审计领域 1 X*T219o  
audit conclusion                                审计结论 jb2:O,+!  
audit effectiveness                             审计效果 ]`XuE-Uh  
audit efficiency                                  审计效率 hrD6r=JT<~  
audit engagement letter                      审计业务约定书 NHF?73:  
audit evidence                                          审计证据 ,lJ6"J\8.  
audit fee                                    审计费 b9N4Gr  
audit files                                          审计档案 1#<E]<='t  
audit findings                                     审计中发现的事项 `[&2K@u  
audit implementation stage                        审计实施阶段 9%qMZP0]  
audit mark                                        审计标识 Q2NnpsA^6  
audit materiality                                 审计重要性 ,
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audit method                                     审计方法 GvOAs-$  
audit objective                                         审计目标，审计目的 Fc~w`~tv  
audit of financial statements                      会计报表审计，财务报表审计 ? ^CGJ1  
audit opinion                                     审计意见 C(|5,P#5  
audit period                                      被审计期间，被审计年度 03o3[g?  
audit plan                                          审计计划 [BBKj)IK  
audit planning                                    编制审计计划，制定审计计划，审计计划 C #&6p0U  
audit planning stage                                  审计计划阶段 36a~!  
audit procedure                                审计程序 NR&9:?  
audit programme                               审计程序表，具体审计计划 )1
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audit report                                       审计报告 0gD0}nH  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8!GLw-kb  
audit report with a qualified opinion                 有保留意见的审计报告 Dj+Osh  
audit report with an adverse opinion                否定意见的审计报告 )
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audit report with dual dates                      双重日期审计报告 <\g&%c,  
audit reporting stage                                 审计报告阶段 77d`N  
audit responsibility                                   审计责任 8$kXC+  
audit results                                      审计结果 ZD%_PgiT  
audit risk                                          审计风险 1>VS/H`  
audit sampling                                          审计抽样 qo-F9u1J  
audit sampling techniques                         审计抽样方法，审计抽样技术 N-9gfG  
audit strategies                                  审计策略 t1{}-JlA  
audit summary                                         审计总结，审计小结 Te}yQ=+  
audit team                                         审计小组 _vV&4>  
audit test                                    审计测试 BpG'e-2  
audit trail                                          审计轨迹 OX/.v?
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audit work                                        审计工作 '5/}MMT  
audit working paper                                 审计工作底稿 \%Rta$O?S  
audited financial statement                        审计会计报表，已审计财务报表 =
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Auditing Guidelines (the～)                      审计规范指南 !muYn-4M  
auditing standards                             审计准则 kO_XyC4(  
audit-oriented working paper                          (审计)业务类工作底稿 (mIJI,[xn  
authorisation                                     授权 cC^C7AAq^  
authorisation of transaction                       交易的授权 psX%.95Y  
availability                                         可获得性 |QOJ9~hxD  
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balance                                      余额；差额；平衡 -5v.1y=!L  
balance sheet                                    资产负债表 |p -R9A*>h  
bank                                                 银行  7EP|X.  
bank account                                    银行账户，银行户头 a
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bank statement                                 银行对账单 h+~df(S.  
barter transaction                              易货交易，以物换物交易 DsJn#>?Kh  
basis of audit                                    审计依据 h<1dTl*  
basis of preparation                                (会计报表的)编制基础 <yI,cM<c  
book of account                               账目，账簿 xY'qm8V  
borrowing                                         借款，贷款，借债 NTXL>Q*e  
branch                                              分支，分支机构，分店 mzE$aFu8  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^]qV8
 
budget                                              预算 V
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building                                      建筑物；大楼 %7>AcTN~  
business conditions                                  业务情况，经营情况 XyM(@6,'  
business licence                               (企业等的)营业执照 =ym  
business relation                                业务关系 CLY6 YB' R  
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