[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 RG4T9eZq  
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审计词汇英汉对照 Em?bV
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ability to continue as a going concern               持续经营能力 <2^XKaS`  
acceptability                                     可接受性，可接受程度 k/srT<  
acceptable level of detection risk                     检查风险的可接受水平 YBF|0A{[Y  
acceptance of engagement                       接受委托 =MMU(0 E  
accepting the engagement for the first time              首次接受委托  |L wn<y  
access to asset                                         对资产的接触 DC+p s  
according to                                     根据，依据，依照 G*`Y~SJp  
account balance                                账户余额 v"-@'qN'  
account for                                       对……进行会计处理，核算；解释 gqw ]L>Z  
accounting                                        会计，会计学 vf^`'  
accounting advisory serve                        会计咨询服务 R<]f[  
accounting firm                                 会计师事务所 m% 7T ~  
accounting information                      会计信息，会计资料 w8~B@}%  
accounting period                             会计期间  vf}.)  
accounting policies                                   会计政策 `,~8(rIM  
accounting professional bodies                 会计职业组织，会计职业团体 c{4Y?SSx  
accounting records                                   会计记录 DNwqi"  
accounting responsibility                           会计责任 (m:ktd=x  
accounting service                             会计服务 LlbRr.wL  
accounting standards                                会计准则 [ H|ifi  
Accounting Standards for Business Enterprises       企业会计准则 : ZehBu  
accounting system                             会计系统 N#C,q&;  
accounting treatment                                会计处理 M4rI]^lJ  
accuracy                                    准确性，精确性 ~IQ3B$4H&  
additional audit procedures                      追加审计程序 ebv"`0K$  
addressee                                         收件人，收信人 *UxN~?
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Administration of State-owned Assets  (the～)     国有资产管理局 wB%N}bi!  
administrative laws and regulations                 行政法规 \+,%RN.  
adverse impact                                 不利影响，负面影响 EUGN`t-M  
adverse opinion                                反对意见 `!- w^ ~c  
advisory group                                  咨询组，顾问组 MbbKo-7 F$  
agency fee                                        代理费，代理费用 )b\8 9F  
aggregate                                          总计，合计为…… Q&\(m[:)  
alternation of document and record                 变造文件和记录 ;cpQ[+$nKp  
alternative audit procedures                      替代审计程序，备选审计程序 &-R(u}m-F  
amend                                              修改，修订 v2K6y|6,  
amortisation                                      摊销 5-[bdI  
analytical capacity                             分析能力 HnlCEW,^o  
analytical procedures                               分析性程序 S29k IJ  
annual financial statements                        年度会计报表，年度财务报表 SyL:=NZ  
appendix                                          附录，附表 ;;f&aujSHD  
applicable                                         适用的 lD+f{GR  
applicable laws and regulations                 适用的法规 $-4 Zi  
application systems                                  应用系统 9=o ;I;I  
apply consistently                              一贯地执行，一贯地实施 yUY* l@v]  
appropriate                                       适当的，合适的； `PH]_]:%  
征用，挪用 D2N<a=#  
appropriate authorization                          适当的授权 pXap<T  
appropriateness of audit evidence                    审计证据的适当性 I l2`c}9  
approval                                    批准，核准 rP %B#%;S"  
assertion                                    (会计报表上的)认定；确认 ZkA05wPZ#  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Z4VNm1qs  
asset                                                 资产，财产 5yl[#>qt  
asset restructuring                             资产重组 _@] uHp|  
assignment of duties                                 职责的划分 SN<Dxa8Iy  
assistant                                     助理，助理人员 D:Rr|m0Tk  
associated company                                 联属公司，联营公司 SJ0IEPk  
association                                        联合，结合；协会，社团 CT2L }5L&  
assumption                                       假设，假定 F'Lav?^  
at a given date                                         在某一特定时日 }}s.0Q  
attestation                                         鉴证，公证 + $Yld{i  
attestation service                             鉴证服务 q\uzmOh  
audit adjustment                                审计调整 09_5niaz[  
audit areas                                        审计领域 #0uD&95<  
audit conclusion                                审计结论 $v \@mW*R  
audit effectiveness                             审计效果 1w~@'ZyU  
audit efficiency                                  审计效率 VC T~"T2R  
audit engagement letter                      审计业务约定书 .e Jt]K  
audit evidence                                          审计证据 N.1@!\z@@  
audit fee                                    审计费 #Y>os3]  
audit files                                          审计档案 31*0b|Z  
audit findings                                     审计中发现的事项 :i};]pR  
audit implementation stage                        审计实施阶段 J{w[vcf  
audit mark                                        审计标识 hW Va4  
audit materiality                                 审计重要性 2N/4.  
audit method                                     审计方法 n`TXmg  
audit objective                                         审计目标，审计目的 rY:A
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audit of financial statements                      会计报表审计，财务报表审计 _$vAitUe4S  
audit opinion                                     审计意见 _(zPA4q8q  
audit period                                      被审计期间，被审计年度 ;;{!wA+"D  
audit plan                                          审计计划 =jEh#  
audit planning                                    编制审计计划，制定审计计划，审计计划 oU
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audit planning stage                                  审计计划阶段 3*<?'O7I0  
audit procedure                                审计程序 lO+6|oF0  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 FG@ ')N!g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @b]?Gg  
audit report with a qualified opinion                 有保留意见的审计报告 552yzn1  
audit report with an adverse opinion                否定意见的审计报告 :=cZ,?PQp1  
audit report with dual dates                      双重日期审计报告 z%0'v`7  
audit reporting stage                                 审计报告阶段 {37v.4d;  
audit responsibility                                   审计责任 Uja`{uc  
audit results                                      审计结果 @o/126(k  
audit risk                                          审计风险 G[4$@ {
  
audit sampling                                          审计抽样 Z 8xKg  
audit sampling techniques                         审计抽样方法，审计抽样技术 NpLO_-  
audit strategies                                  审计策略 fBw"<J{  
audit summary                                         审计总结，审计小结 8p0ZIrD%  
audit team                                         审计小组 @b@# o  
audit test                                    审计测试 ^6kE tTO*  
audit trail                                          审计轨迹 'jr[ ?WQ  
audit work                                        审计工作 sk>E(Myo  
audit working paper                                 审计工作底稿 @4FG& >kQ  
audited financial statement                        审计会计报表，已审计财务报表 .W*"C  
Auditing Guidelines (the～)                      审计规范指南 E
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auditing standards                             审计准则 \LbBK ~l-I  
audit-oriented working paper                          (审计)业务类工作底稿 f C<pCdsg  
authorisation                                     授权 x(r~<a[  
authorisation of transaction                       交易的授权 ):5M +  
availability                                         可获得性 /$Ca}>  
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balance                                      余额；差额；平衡 |
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balance sheet                                    资产负债表 E/5/5'gBJO  
bank                                                 银行 *rH#k?  
bank account                                    银行账户，银行户头 MUjfqxTT  
bank statement                                 银行对账单 Yn+d!w<3:  
barter transaction                              易货交易，以物换物交易 +`]AutNv  
basis of audit                                    审计依据 X={Z5Xxr"  
basis of preparation                                (会计报表的)编制基础 yR'%UpaE  
book of account                               账目，账簿 +B#+'  
borrowing                                         借款，贷款，借债 g\~n5=-D  
branch                                              分支，分支机构，分店 2zN"*Wkn  
brought forward                                (账户余额等的)承上年，承上期，承上页 q1_iV.G<  
budget                                              预算 appWq}db  
building                                      建筑物；大楼 p?idl`?^3  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 {I^@BW-  
business relation                                业务关系 2b89th  
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