[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 B//*hH >F  
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审计词汇英汉对照 iu8Q &Us0P  
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ability to continue as a going concern               持续经营能力 Bh=t%#y|`  
acceptability                                     可接受性，可接受程度 81y<Uz 6  
acceptable level of detection risk                     检查风险的可接受水平 :stHc,  
acceptance of engagement                       接受委托 N7lg6$s Aj  
accepting the engagement for the first time              首次接受委托 `dV2\ ^*A  
access to asset                                         对资产的接触 ANBuX6q  
according to                                     根据，依据，依照 &2XH.$Q  
account balance                                账户余额 "y"oV[`  
account for                                       对……进行会计处理，核算；解释 K\%\p$ZD  
accounting                                        会计，会计学 oc] C+l  
accounting advisory serve                        会计咨询服务 +W[f>3`VQ  
accounting firm                                 会计师事务所 
V? tH/P  
accounting information                      会计信息，会计资料 &v((tZ  
accounting period                             会计期间 bLG7{qp  
accounting policies                                   会计政策 tT)s,R%  
accounting professional bodies                 会计职业组织，会计职业团体 @br)m](@  
accounting records                                   会计记录 P jBAf'  
accounting responsibility                           会计责任 < r~hU*u  
accounting service                             会计服务 d"?"(Q_8n  
accounting standards                                会计准则 Cscu   
Accounting Standards for Business Enterprises       企业会计准则 RN)XIf$@_  
accounting system                             会计系统 ZK
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accounting treatment                                会计处理 iy]L"7&Z2  
accuracy                                    准确性，精确性 SF;\*]["f  
additional audit procedures                      追加审计程序 yOEy3d =*  
addressee                                         收件人，收信人 :$K=LV#Iru  
Administration of State-owned Assets  (the～)     国有资产管理局 ^$'z#ZN1  
administrative laws and regulations                 行政法规 Mo N/?VA  
adverse impact                                 不利影响，负面影响 D1-/#QN$1  
adverse opinion                                反对意见 QnS^ G{  
advisory group                                  咨询组，顾问组 5[
X%17&t  
agency fee                                        代理费，代理费用 ps2j]g  
aggregate                                          总计，合计为…… :]F66dh+  
alternation of document and record                 变造文件和记录 lG0CCOdQ  
alternative audit procedures                      替代审计程序，备选审计程序 }(u:K}8  
amend                                              修改，修订 O@@nGSc@  
amortisation                                      摊销 "$(D7yFO  
analytical capacity                             分析能力 ej_u):G*  
analytical procedures                               分析性程序 JjI1^FRd  
annual financial statements                        年度会计报表，年度财务报表 `=hCS 0F  
appendix                                          附录，附表 iYT?6Y|+  
applicable                                         适用的 l2n`fZL   
applicable laws and regulations                 适用的法规 l#v52  
application systems                                  应用系统 Tf5m YCk  
apply consistently                              一贯地执行，一贯地实施 u VD^X*  
appropriate                                       适当的，合适的； Rq+7&%dy  
征用，挪用 J1O1! .  
appropriate authorization                          适当的授权 &AxtSIpucP  
appropriateness of audit evidence                    审计证据的适当性 W"@'}y  
approval                                    批准，核准 i9Bh<j>:J  
assertion                                    (会计报表上的)认定；确认 ~{{S<S v  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P^F3,'N  
asset                                                 资产，财产 =PA?6Bm  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 \='LR!_  
assistant                                     助理，助理人员 REU&8J@k&?  
associated company                                 联属公司，联营公司 ;\A_-a_(#  
association                                        联合，结合；协会，社团 g,iW^M  
assumption                                       假设，假定 S+.>{0!S"  
at a given date                                         在某一特定时日 (=u!E+
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attestation                                         鉴证，公证 zMpvS rc  
attestation service                             鉴证服务 . U 6(>6-  
audit adjustment                                审计调整 DRRQ]eK0  
audit areas                                        审计领域 hx@@[sKF7  
audit conclusion                                审计结论 /PSXuVtu5  
audit effectiveness                             审计效果 1ED7
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audit efficiency                                  审计效率 ENqZ=Lyq  
audit engagement letter                      审计业务约定书 UmpHae  
audit evidence                                          审计证据 {_
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audit fee                                    审计费 F;`c0ja]  
audit files                                          审计档案 mgH~G
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audit findings                                     审计中发现的事项 +`"Tn`O  
audit implementation stage                        审计实施阶段 ]SAY\;,_  
audit mark                                        审计标识 I@VzH(da\  
audit materiality                                 审计重要性 e}{#VB<  
audit method                                     审计方法 $2*_7_Qb  
audit objective                                         审计目标，审计目的 )P9]/y  
audit of financial statements                      会计报表审计，财务报表审计 QhRz57'  
audit opinion                                     审计意见  1h
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audit period                                      被审计期间，被审计年度 ,aezMbg  
audit plan                                          审计计划 DFZ0~+ rh  
audit planning                                    编制审计计划，制定审计计划，审计计划 i75\<X
 
audit planning stage                                  审计计划阶段 6FUcg40Y  
audit procedure                                审计程序 Q'=7#_  
audit programme                               审计程序表，具体审计计划 Jjj;v2uSK  
audit report                                       审计报告 dKEy6
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 a,4G E'  
audit report with a qualified opinion                 有保留意见的审计报告 0s//&'*Q  
audit report with an adverse opinion                否定意见的审计报告 Pm^FSw"  
audit report with dual dates                      双重日期审计报告 Q'^'G>MBJ  
audit reporting stage                                 审计报告阶段 r<(UN@T}  
audit responsibility                                   审计责任 l v:GiA"X  
audit results                                      审计结果 PtQ[({d3R  
audit risk                                          审计风险 CIo`;jt
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audit sampling                                          审计抽样 M9fQ,<c<6  
audit sampling techniques                         审计抽样方法，审计抽样技术 !!ZGNZ_  
audit strategies                                  审计策略 Qh8pOUD0l}  
audit summary                                         审计总结，审计小结 uAnL`
 
audit team                                         审计小组 &X~8S/nPAw  
audit test                                    审计测试 ~~&Bp_9QXN  
audit trail                                          审计轨迹 8VU(+%X  
audit work                                        审计工作 O251. hXK  
audit working paper                                 审计工作底稿 xv147"w'v  
audited financial statement                        审计会计报表，已审计财务报表 1Z_w2D*  
Auditing Guidelines (the～)                      审计规范指南 $; _{|{Yj  
auditing standards                             审计准则 ZR=i*y  
audit-oriented working paper                          (审计)业务类工作底稿 .EWjeVq  
authorisation                                     授权 n?6^j8i  
authorisation of transaction                       交易的授权 Vr& GsT  
availability                                         可获得性 ;m|N9'  
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balance                                      余额；差额；平衡 lz>.mXdx  
balance sheet                                    资产负债表 wO!>kc<  
bank                                                 银行 o@ ^^;30  
bank account                                    银行账户，银行户头 ^FNju/b  
bank statement                                 银行对账单 N@Ap|`Ei  
barter transaction                              易货交易，以物换物交易 6IK>v*<  
basis of audit                                    审计依据 U3]/ NV*   
basis of preparation                                (会计报表的)编制基础 ^j.3'}p  
book of account                               账目，账簿 p;o"i_!  
borrowing                                         借款，贷款，借债 9+ve0P7$  
branch                                              分支，分支机构，分店 _(=g[=Mer  
brought forward                                (账户余额等的)承上年，承上期，承上页 !  B`  
budget                                              预算 gL| 9hvHr[  
building                                      建筑物；大楼 *h?}~!AjY  
business conditions                                  业务情况，经营情况 7,?ai6{  
business licence                               (企业等的)营业执照 s^)(.e_  
business relation                                业务关系 RJ4=AA|  
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