[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 ^lp=4C9  
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审计词汇英汉对照 i-|N6J  
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ability to continue as a going concern               持续经营能力 Ph^1Ko"2  
acceptability                                     可接受性，可接受程度 cZVx4y%kz
 
acceptable level of detection risk                     检查风险的可接受水平 pX&bX_F{  
acceptance of engagement                       接受委托 SH)-(+72d  
accepting the engagement for the first time              首次接受委托 U'=8:&  
access to asset                                         对资产的接触 2;gvo*k  
according to                                     根据，依据，依照 y8YsS4E^Q  
account balance                                账户余额 (WHgB0{  
account for                                       对……进行会计处理，核算；解释 -,y
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accounting                                        会计，会计学 8&JB_%Gb  
accounting advisory serve                        会计咨询服务 iq' PeVo  
accounting firm                                 会计师事务所 +u|"q+p  
accounting information                      会计信息，会计资料 r D@*x
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accounting period                             会计期间 Z5t^D|  
accounting policies                                   会计政策 @&?(XY 'M%  
accounting professional bodies                 会计职业组织，会计职业团体 P!79{8  
accounting records                                   会计记录 v~>Bbe  
accounting responsibility                           会计责任 S<7!<]F-  
accounting service                             会计服务 ,zgz7  
accounting standards                                会计准则 yksnsHs}d  
Accounting Standards for Business Enterprises       企业会计准则 ==Egy:<:Q  
accounting system                             会计系统 nP%U<$,+  
accounting treatment                                会计处理 @T^FOTW  
accuracy                                    准确性，精确性 _:[@zxT<x  
additional audit procedures                      追加审计程序 N**)8(  
addressee                                         收件人，收信人 LDQ
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Administration of State-owned Assets  (the～)     国有资产管理局 GL?b!4xx  
administrative laws and regulations                 行政法规 7"!`<5o^  
adverse impact                                 不利影响，负面影响 &|x7T<,)  
adverse opinion                                反对意见 t`B@01;8A  
advisory group                                  咨询组，顾问组 0si1:+t-[+  
agency fee                                        代理费，代理费用 DKf(igw  
aggregate                                          总计，合计为…… Q/g!h}>(.  
alternation of document and record                 变造文件和记录 b
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alternative audit procedures                      替代审计程序，备选审计程序 ,ayEZ#4.m  
amend                                              修改，修订 6J>AU  
amortisation                                      摊销 GQYR`;>  
analytical capacity                             分析能力 'Q=;I  
analytical procedures                               分析性程序 Xf4~e(O  
annual financial statements                        年度会计报表，年度财务报表 e*Wk;D&  
appendix                                          附录，附表 X\`']\l  
applicable                                         适用的 opH!sa@U  
applicable laws and regulations                 适用的法规 S]fu M%  
application systems                                  应用系统 (tYZq 86`  
apply consistently                              一贯地执行，一贯地实施 ~B|m"qY{i  
appropriate                                       适当的，合适的； lU doMm  
征用，挪用 <8}FsRr;J  
appropriate authorization                          适当的授权 Ah1 9#0  
appropriateness of audit evidence                    审计证据的适当性 8xENzTR  
approval                                    批准，核准 [2-n*a(q  
assertion                                    (会计报表上的)认定；确认 36Lkcda[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j{lurb)y  
asset                                                 资产，财产 bk d`7(r  
asset restructuring                             资产重组 E!ndXz 59  
assignment of duties                                 职责的划分 v \i"-KH  
assistant                                     助理，助理人员 l Xa/5QKC  
associated company                                 联属公司，联营公司 2VRGTx  
association                                        联合，结合；协会，社团 HThZ4Kg+  
assumption                                       假设，假定 9^F3r]bH  
at a given date                                         在某一特定时日 US$$ADq  
attestation                                         鉴证，公证 #csP.z3^y  
attestation service                             鉴证服务 _Z(t**Zh6y  
audit adjustment                                审计调整 e@vtJaSu  
audit areas                                        审计领域 n h4G;qdU  
audit conclusion                                审计结论 &IN%2c  
audit effectiveness                             审计效果 l~"T>=jq3  
audit efficiency                                  审计效率 Q3WI@4  
audit engagement letter                      审计业务约定书 opa}z-7>^  
audit evidence                                          审计证据 @$jV"Y  
audit fee                                    审计费 ~yJ2@2I  
audit files                                          审计档案 7 0?iZIK _  
audit findings                                     审计中发现的事项 &Pb:P?I  
audit implementation stage                        审计实施阶段 ~1+6gG  
audit mark                                        审计标识 n1PptR  
audit materiality                                 审计重要性 *|S6iSn9R!  
audit method                                     审计方法 l L ;5*@  
audit objective                                         审计目标，审计目的 8GP17j  
audit of financial statements                      会计报表审计，财务报表审计 {V />5pz4e  
audit opinion                                     审计意见 VaD+:b4  
audit period                                      被审计期间，被审计年度 ,40OCd!  
audit plan                                          审计计划 Z$/76  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;~<To9O  
audit planning stage                                  审计计划阶段 7}VqXUwabx  
audit procedure                                审计程序 #VrIU8Q7'  
audit programme                               审计程序表，具体审计计划 At\(/Zy  
audit report                                       审计报告 EQ 273sdK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 YTa g|If  
audit report with a qualified opinion                 有保留意见的审计报告 K ~mUO  
audit report with an adverse opinion                否定意见的审计报告 .yy-jf/  
audit report with dual dates                      双重日期审计报告 d 5yEgc;z  
audit reporting stage                                 审计报告阶段 {|u"I@M*O  
audit responsibility                                   审计责任 _nqnO8^IG4  
audit results                                      审计结果 v\,N"X(,  
audit risk                                          审计风险 CIIjZ)T  
audit sampling                                          审计抽样 YHEn{ z7  
audit sampling techniques                         审计抽样方法，审计抽样技术 5(H%Ia  
audit strategies                                  审计策略 sm-[=d%@L  
audit summary                                         审计总结，审计小结 gQr+~O  
audit team                                         审计小组 '|4+
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audit test                                    审计测试 E@ :9|5  
audit trail                                          审计轨迹 ."+lij=56  
audit work                                        审计工作 6|NH*#s  
audit working paper                                 审计工作底稿 B)Y[~4o  
audited financial statement                        审计会计报表，已审计财务报表 ^ 0.8-RT  
Auditing Guidelines (the～)                      审计规范指南 R `tJ7MB  
auditing standards                             审计准则 2'@m'4-N  
audit-oriented working paper                          (审计)业务类工作底稿 W q<t+E[  
authorisation                                     授权 nW)+-Wxq  
authorisation of transaction                       交易的授权 6&x\!+]F8  
availability                                         可获得性 tkctwjD  
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balance                                      余额；差额；平衡 j+h+Y|4J  
balance sheet                                    资产负债表 {T-\BTh&Q  
bank                                                 银行 wGti|7Tu*  
bank account                                    银行账户，银行户头 `0NU c)`  
bank statement                                 银行对账单 FY'0?C T$  
barter transaction                              易货交易，以物换物交易 Y]([K.I=  
basis of audit                                    审计依据 ^^V3nT2rR3  
basis of preparation                                (会计报表的)编制基础 vR\
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book of account                               账目，账簿 8b?nr;@  
borrowing                                         借款，贷款，借债 57 q=  
branch                                              分支，分支机构，分店 t.ulG *  
brought forward                                (账户余额等的)承上年，承上期，承上页 K}CgFBk  
budget                                              预算 6X @z(EEL  
building                                      建筑物；大楼 `a&L  
business conditions                                  业务情况，经营情况 )5b _>Uy  
business licence                               (企业等的)营业执照 zgGysjV  
business relation                                业务关系 @l CG)Ix<  
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