[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 @5)THYAx4  
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审计词汇英汉对照 =a]B#uUn  
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ability to continue as a going concern               持续经营能力 8YLS/dN0 w  
acceptability                                     可接受性，可接受程度 8K;wX%_,  
acceptable level of detection risk                     检查风险的可接受水平 .>;}G sN&  
acceptance of engagement                       接受委托 >7Y6NAwY  
accepting the engagement for the first time              首次接受委托 x$WdW+glZ-  
access to asset                                         对资产的接触 aP}%&{iC*  
according to                                     根据，依据，依照 N =0R6{'  
account balance                                账户余额 MF}}o0P  
account for                                       对……进行会计处理，核算；解释 pRTdP/(OQ  
accounting                                        会计，会计学 qUuvM  
accounting advisory serve                        会计咨询服务 ~=#jr0IZ  
accounting firm                                 会计师事务所 3v
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accounting information                      会计信息，会计资料 4pw:O^v  
accounting period                             会计期间 .15^c+j  
accounting policies                                   会计政策 a+_F^   
accounting professional bodies                 会计职业组织，会计职业团体 [h=[@ji
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accounting records                                   会计记录 D_(K{?KU  
accounting responsibility                           会计责任 AY~~a)V  
accounting service                             会计服务 ,iYKtS3  
accounting standards                                会计准则 L( ni6-  
Accounting Standards for Business Enterprises       企业会计准则 $At,D.mGkb  
accounting system                             会计系统 1(ud(8?|  
accounting treatment                                会计处理 6Y-sc*5  
accuracy                                    准确性，精确性 #2U4}#Mi  
additional audit procedures                      追加审计程序 Z^?YTykH  
addressee                                         收件人，收信人 |-'.\)7:  
Administration of State-owned Assets  (the～)     国有资产管理局 ` 
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administrative laws and regulations                 行政法规 45DR%cz  
adverse impact                                 不利影响，负面影响 UZqQ|3  
adverse opinion                                反对意见 l*0`{R  
advisory group                                  咨询组，顾问组 J@4,@+X  
agency fee                                        代理费，代理费用 |AS`MsbI9  
aggregate                                          总计，合计为…… 1r-#QuV#  
alternation of document and record                 变造文件和记录 d J;y>_  
alternative audit procedures                      替代审计程序，备选审计程序 VdfV5"  
amend                                              修改，修订 Z?o?"|o  
amortisation                                      摊销 (qQ|s@O  
analytical capacity                             分析能力 (9X>E+0E  
analytical procedures                               分析性程序 ~?x `f+  
annual financial statements                        年度会计报表，年度财务报表 K7 N)VG  
appendix                                          附录，附表 R/UL4R,)^  
applicable                                         适用的 F#az&  
applicable laws and regulations                 适用的法规 [L+VvO%cT  
application systems                                  应用系统 G'\x9%  
apply consistently                              一贯地执行，一贯地实施 Q x]zz4jD  
appropriate                                       适当的，合适的； nRL2Z5iO-  
征用，挪用 k
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appropriate authorization                          适当的授权 h+!  
appropriateness of audit evidence                    审计证据的适当性 ktMUTL(B  
approval                                    批准，核准 HNj6Iw  
assertion                                    (会计报表上的)认定；确认 o D=6D9c?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nP+]WUnY  
asset                                                 资产，财产 *z{.9z`  
asset restructuring                             资产重组 'J=knjAT  
assignment of duties                                 职责的划分 ji(Y?vhQt  
assistant                                     助理，助理人员 i H^G
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associated company                                 联属公司，联营公司 +#/`4EnI  
association                                        联合，结合；协会，社团 XM"{"  
assumption                                       假设，假定 K#LG7faj  
at a given date                                         在某一特定时日 bR*/d-v^  
attestation                                         鉴证，公证 6x_tX  
attestation service                             鉴证服务 FKN!*}3  
audit adjustment                                审计调整 FlP Pz  
audit areas                                        审计领域 oF(<}0Z  
audit conclusion                                审计结论 = Nd&My  
audit effectiveness                             审计效果 t;~H6  
audit efficiency                                  审计效率 \B<A.,i4  
audit engagement letter                      审计业务约定书 vMQvq9T}  
audit evidence                                          审计证据 *k7vm%#ns  
audit fee                                    审计费 ,PyA$Z  
audit files                                          审计档案 ~{O9dEI  
audit findings                                     审计中发现的事项 %N, P? ,U  
audit implementation stage                        审计实施阶段 yye(^  
audit mark                                        审计标识 :<}.3Q?&  
audit materiality                                 审计重要性 Y8fahQ#  
audit method                                     审计方法 '[6o(~*  
audit objective                                         审计目标，审计目的 h{sY5d'D  
audit of financial statements                      会计报表审计，财务报表审计 q[}[w!to  
audit opinion                                     审计意见 ;~>E^0M  
audit period                                      被审计期间，被审计年度 o=,q4;R'  
audit plan                                          审计计划 \AT]$`8@_  
audit planning                                    编制审计计划，制定审计计划，审计计划 l*yh(3~}  
audit planning stage                                  审计计划阶段 #1v>3H(  
audit procedure                                审计程序 u7Xr!d+wR  
audit programme                               审计程序表，具体审计计划 Yp_R+a^  
audit report                                       审计报告 >^  E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P9 RIX;A=  
audit report with a qualified opinion                 有保留意见的审计报告 e0#/3$\aSV  
audit report with an adverse opinion                否定意见的审计报告 N!`8-ap\^  
audit report with dual dates                      双重日期审计报告 ;8G( l   
audit reporting stage                                 审计报告阶段 OEkx}.w  
audit responsibility                                   审计责任 ~<%/)d0  
audit results                                      审计结果 O;ty k_yM  
audit risk                                          审计风险 l u^fKQ  
audit sampling                                          审计抽样 LQnkpy3A  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^rKA=siz  
audit strategies                                  审计策略 R`RLq1WA  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 nA\9UD<G.  
audit test                                    审计测试 LE|*Je3a  
audit trail                                          审计轨迹 u I \zDR  
audit work                                        审计工作 g]z[!&%Ahs  
audit working paper                                 审计工作底稿 `xhiG9mz~  
audited financial statement                        审计会计报表，已审计财务报表 >}43xIRRCq  
Auditing Guidelines (the～)                      审计规范指南 Cyb-}l  
auditing standards                             审计准则 CFW\  
audit-oriented working paper                          (审计)业务类工作底稿  ^vPt Ppt  
authorisation                                     授权 ;Ly(O'
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authorisation of transaction                       交易的授权 *hT1_  
availability                                         可获得性 $=c79Al
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balance                                      余额；差额；平衡 t ._PS3  
balance sheet                                    资产负债表 )m-l&UK  
bank                                                 银行 J#0oL_xY#  
bank account                                    银行账户，银行户头 K$H>/*&'~  
bank statement                                 银行对账单 _/W[=c   
barter transaction                              易货交易，以物换物交易 aN.t) DG}J  
basis of audit                                    审计依据 vFK&6 3  
basis of preparation                                (会计报表的)编制基础 uF!3a$4]  
book of account                               账目，账簿 hm%'k~  
borrowing                                         借款，贷款，借债 r~sx ]=/  
branch                                              分支，分支机构，分店 R?Dbv'lp>  
brought forward                                (账户余额等的)承上年，承上期，承上页 93Yo}6>  
budget                                              预算 FA.h?yfr  
building                                      建筑物；大楼 M1MpR+7S  
business conditions                                  业务情况，经营情况 7-oH >OF^  
business licence                               (企业等的)营业执照 ZwLD7j*)  
business relation                                业务关系 (O N \-*  
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