[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 E6T=lwOZ  
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审计词汇英汉对照 Yb Z?["S&  
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ability to continue as a going concern               持续经营能力 GGZ9DC\{  
acceptability                                     可接受性，可接受程度 &Akw V-  
acceptable level of detection risk                     检查风险的可接受水平 X_rv}  
acceptance of engagement                       接受委托 v9f%IE4fX  
accepting the engagement for the first time              首次接受委托 |GPYbxzc  
access to asset                                         对资产的接触 F`Z?$ 1  
according to                                     根据，依据，依照 @.G;dL.f{  
account balance                                账户余额 ! 8Ro5),  
account for                                       对……进行会计处理，核算；解释 889^P`Q5  
accounting                                        会计，会计学 or7l}X  
accounting advisory serve                        会计咨询服务 ?01ru5ys/o  
accounting firm                                 会计师事务所 .~^A!t  
accounting information                      会计信息，会计资料 1NrNTBI@  
accounting period                             会计期间 u2I@ fH/  
accounting policies                                   会计政策 J~ *>pp#U  
accounting professional bodies                 会计职业组织，会计职业团体 /:,}hy+U  
accounting records                                   会计记录 p"*xyex  
accounting responsibility                           会计责任 2J 3y 1  
accounting service                             会计服务 ;xai JJK{  
accounting standards                                会计准则 ^0(D2:E  
Accounting Standards for Business Enterprises       企业会计准则 Dv^M/z2&[  
accounting system                             会计系统 6]HMhv  
accounting treatment                                会计处理 wjOJn]  
accuracy                                    准确性，精确性 z'gJy  
additional audit procedures                      追加审计程序 |a'$v4dCF  
addressee                                         收件人，收信人 jG#
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Administration of State-owned Assets  (the～)     国有资产管理局 ,WoV)L'?  
administrative laws and regulations                 行政法规 T/hz23nH  
adverse impact                                 不利影响，负面影响 F"23vG>3  
adverse opinion                                反对意见 qR%as0;  
advisory group                                  咨询组，顾问组 mK^E@uxN  
agency fee                                        代理费，代理费用 }`76yH
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aggregate                                          总计，合计为…… ScT{Tb]9bt  
alternation of document and record                 变造文件和记录 &$~irI  
alternative audit procedures                      替代审计程序，备选审计程序 br?pfs$U  
amend                                              修改，修订  W}Rzn  
amortisation                                      摊销 25W #mh,'  
analytical capacity                             分析能力 52'6wwv6?  
analytical procedures                               分析性程序 9R[PpE''  
annual financial statements                        年度会计报表，年度财务报表 4P7r\hs  
appendix                                          附录，附表 cF"}}c1*M  
applicable                                         适用的 .rlLt5b%  
applicable laws and regulations                 适用的法规 _X{ GZJm  
application systems                                  应用系统 (7??5gjh  
apply consistently                              一贯地执行，一贯地实施 R|*Eg,1g -  
appropriate                                       适当的，合适的； ^i@0P}K<  
征用，挪用 g 6?5  
appropriate authorization                          适当的授权 ^=gN >xP  
appropriateness of audit evidence                    审计证据的适当性 og4mLoLA  
approval                                    批准，核准 2frwU~y  
assertion                                    (会计报表上的)认定；确认 nHLMF7\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &}#zG5eu  
asset                                                 资产，财产 <(45(6fQ  
asset restructuring                             资产重组 7H,)heA  
assignment of duties                                 职责的划分 [[ll4|  
assistant                                     助理，助理人员 fM(~>(q&  
associated company                                 联属公司，联营公司 p$Floubh]  
association                                        联合，结合；协会，社团 r#J_;P{U  
assumption                                       假设，假定 gL7rX aj  
at a given date                                         在某一特定时日 hN\Q&F!  
attestation                                         鉴证，公证 r\C"Fx^  
attestation service                             鉴证服务 ;):E 8;B)  
audit adjustment                                审计调整 "z*?#&?,  
audit areas                                        审计领域 rX?%{M,xFw  
audit conclusion                                审计结论 -^< t%{d  
audit effectiveness                             审计效果 3/,}&SX  
audit efficiency                                  审计效率 "9NWsy}<c  
audit engagement letter                      审计业务约定书 wEU=R>j
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audit evidence                                          审计证据 R)=){SI:1)  
audit fee                                    审计费 M>{*PHze0  
audit files                                          审计档案 @oD2_
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audit findings                                     审计中发现的事项 e0]%ko"  
audit implementation stage                        审计实施阶段 {WTy/$ Qk  
audit mark                                        审计标识 sy(.p^Z  
audit materiality                                 审计重要性 A(n3<(O/{Z  
audit method                                     审计方法 ^SIA%S
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audit objective                                         审计目标，审计目的 (543`dqAmC  
audit of financial statements                      会计报表审计，财务报表审计 NE|Q0g  
audit opinion                                     审计意见 LMLrH.  
audit period                                      被审计期间，被审计年度 y#/P||PM  
audit plan                                          审计计划 q7I(x_y /  
audit planning                                    编制审计计划，制定审计计划，审计计划 R}D[ z7  
audit planning stage                                  审计计划阶段 *rYPjk6g[  
audit procedure                                审计程序 $gCN[%+j  
audit programme                               审计程序表，具体审计计划 xiqeKoAD  
audit report                                       审计报告 VU+=b+B~m  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nZEew.T:6  
audit report with a qualified opinion                 有保留意见的审计报告 Zlr bd  
audit report with an adverse opinion                否定意见的审计报告 Us%g&MWdpb  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 0y2zjXM;3  
audit responsibility                                   审计责任 60WlC0Y~u  
audit results                                      审计结果 Fv:x>qZr@  
audit risk                                          审计风险 ~^fb`f+%  
audit sampling                                          审计抽样 #9{2aRCJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 `w)yR>lqh  
audit strategies                                  审计策略 x4v&%d=M  
audit summary                                         审计总结，审计小结 hd`jf97*  
audit team                                         审计小组 p!\GJ a",  
audit test                                    审计测试 .Y^pDR12  
audit trail                                          审计轨迹 (#]9{C;  
audit work                                        审计工作 0#~k)>(7lR  
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 (&X/n=UI  
Auditing Guidelines (the～)                      审计规范指南 ;s+3#Py  
auditing standards                             审计准则 *]!rT&E  
audit-oriented working paper                          (审计)业务类工作底稿 Zu94dF
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authorisation                                     授权 !=u=P9I  
authorisation of transaction                       交易的授权 moZeP#Q%  
availability                                         可获得性 J'yCVb)V  
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balance                                      余额；差额；平衡 ]2A2<Q_,  
balance sheet                                    资产负债表 Q /t_%vb  
bank                                                 银行 e{^^u$C1.e  
bank account                                    银行账户，银行户头 v@{VQVx  
bank statement                                 银行对账单 Nv3u)?A3w  
barter transaction                              易货交易，以物换物交易 **.23<n^W  
basis of audit                                    审计依据 :NB.ib@*  
basis of preparation                                (会计报表的)编制基础 Z/  L%?zH  
book of account                               账目，账簿  \+:`nz3m  
borrowing                                         借款，贷款，借债 o'8%5M@  
branch                                              分支，分支机构，分店 Vt:\llsin  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^)h&s*  
budget                                              预算 j3u!lZ}U  
building                                      建筑物；大楼 G2b"R{i/,  
business conditions                                  业务情况，经营情况 >~tx8aI{  
business licence                               (企业等的)营业执照 Y=y 0`?K  
business relation                                业务关系 at1oxmy  
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