[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 [pC2#_}  
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审计词汇英汉对照 DB+oCE<.#  
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ability to continue as a going concern               持续经营能力 '5(T0Ws/w  
acceptability                                     可接受性，可接受程度 Ig<# {V  
acceptable level of detection risk                     检查风险的可接受水平 r&+w)U~  
acceptance of engagement                       接受委托 F1t+D)KA>  
accepting the engagement for the first time              首次接受委托 _SnD)k+TgJ  
access to asset                                         对资产的接触 }]Nt:_UCX  
according to                                     根据，依据，依照 N9s+Tm  
account balance                                账户余额 0DFVB%JdI  
account for                                       对……进行会计处理，核算；解释 g2?yT ?  
accounting                                        会计，会计学 CFUn1^?0  
accounting advisory serve                        会计咨询服务 fDRG+/q(+  
accounting firm                                 会计师事务所 Tol"D2cyf  
accounting information                      会计信息，会计资料 Q ZC\%X8j  
accounting period                             会计期间 $*:g~#bh  
accounting policies                                   会计政策 X}wo$
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accounting professional bodies                 会计职业组织，会计职业团体 =!G{+& j  
accounting records                                   会计记录 ^zW=s$\Fo  
accounting responsibility                           会计责任 Vg(M ^2L  
accounting service                             会计服务 lL&U ioo}D  
accounting standards                                会计准则 xE{slDl  
Accounting Standards for Business Enterprises       企业会计准则 $AizKiV  
accounting system                             会计系统 g;Zy3   
accounting treatment                                会计处理 z8XWp[K  
accuracy                                    准确性，精确性 "|Kag|(qB  
additional audit procedures                      追加审计程序 v o4U%  
addressee                                         收件人，收信人 w"37sv  
Administration of State-owned Assets  (the～)     国有资产管理局 (I#mo2  
administrative laws and regulations                 行政法规 OIIA^QyV  
adverse impact                                 不利影响，负面影响 .K]Uk/W  
adverse opinion                                反对意见 E $P?%<o  
advisory group                                  咨询组，顾问组 A+
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agency fee                                        代理费，代理费用 ~(# iGc]7  
aggregate                                          总计，合计为…… ^ FM  
alternation of document and record                 变造文件和记录 Y^nm{;G+  
alternative audit procedures                      替代审计程序，备选审计程序 cvQAo|  
amend                                              修改，修订 CvR-lKV<  
amortisation                                      摊销 H@u5&  
analytical capacity                             分析能力 a;v4R[lQ  
analytical procedures                               分析性程序 =kf"%vF V  
annual financial statements                        年度会计报表，年度财务报表 {VXucGI|  
appendix                                          附录，附表 2m"cK^  
applicable                                         适用的 ^^lx Ot  
applicable laws and regulations                 适用的法规 nEPTTp+B  
application systems                                  应用系统 *<[zG7+&[  
apply consistently                              一贯地执行，一贯地实施 Uu52uR  
appropriate                                       适当的，合适的； (L1F],Au  
征用，挪用
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appropriate authorization                          适当的授权 'c_K[p$  
appropriateness of audit evidence                    审计证据的适当性 =ZO lE|4  
approval                                    批准，核准 ef)zf+o  
assertion                                    (会计报表上的)认定；确认 gX7R-&[UD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )\j dF-s  
asset                                                 资产，财产
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asset restructuring                             资产重组 K- $,:28  
assignment of duties                                 职责的划分 !{{gL=_@  
assistant                                     助理，助理人员 =6+99<G|%M  
associated company                                 联属公司，联营公司 4
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association                                        联合，结合；协会，社团 rLE+t(x(0  
assumption                                       假设，假定 tj*/%G{Y  
at a given date                                         在某一特定时日 i]s%tEZ1  
attestation                                         鉴证，公证 HOF=qE*p  
attestation service                             鉴证服务 1/~=61msc  
audit adjustment                                审计调整 ,<'>jaC  
audit areas                                        审计领域 nM
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audit conclusion                                审计结论 V#b=m p  
audit effectiveness                             审计效果 $PI9vyS  
audit efficiency                                  审计效率 2gZ nrU  
audit engagement letter                      审计业务约定书 |2%|=  
audit evidence                                          审计证据 Nd+1r|e'  
audit fee                                    审计费 s2GF*{  
audit files                                          审计档案 9zS  
audit findings                                     审计中发现的事项 h5pfmN\-5  
audit implementation stage                        审计实施阶段  jr_z ?  
audit mark                                        审计标识 K[ [6A:  
audit materiality                                 审计重要性 D
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audit method                                     审计方法 M0~%[nX  
audit objective                                         审计目标，审计目的 cs?WE9N  
audit of financial statements                      会计报表审计，财务报表审计 U4^c{KWS  
audit opinion                                     审计意见 IM7<z,*oF  
audit period                                      被审计期间，被审计年度 zA8@'`Id  
audit plan                                          审计计划 fISK3t/=C  
audit planning                                    编制审计计划，制定审计计划，审计计划 UAT\ .  
audit planning stage                                  审计计划阶段 $A-X3d;'\/  
audit procedure                                审计程序 V=dOeuYd  
audit programme                               审计程序表，具体审计计划 9Li*L&B)  
audit report                                       审计报告 y(MB_B7j  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xVbRCu#Z  
audit report with a qualified opinion                 有保留意见的审计报告 ZJQFn  
audit report with an adverse opinion                否定意见的审计报告 M
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audit report with dual dates                      双重日期审计报告 U1X"UN)  
audit reporting stage                                 审计报告阶段 Kx&"9g$  
audit responsibility                                   审计责任 Um6}h@>  
audit results                                      审计结果 zfv@<'  
audit risk                                          审计风险 9#@s(s  
audit sampling                                          审计抽样 L!zdrCM  
audit sampling techniques                         审计抽样方法，审计抽样技术 {_\cd.AuT  
audit strategies                                  审计策略 #IZh}*$  
audit summary                                         审计总结，审计小结 BZHoRd{EH  
audit team                                         审计小组 +(92}~RK  
audit test                                    审计测试 2dkWzx  
audit trail                                          审计轨迹 ! CcDA/0  
audit work                                        审计工作 MO0NNVVi%U  
audit working paper                                 审计工作底稿 Ec}%!p_$  
audited financial statement                        审计会计报表，已审计财务报表 1=C12  
Auditing Guidelines (the～)                      审计规范指南 NWvIwt{  
auditing standards                             审计准则 nEd "~  
audit-oriented working paper                          (审计)业务类工作底稿 ;'8Wl  
authorisation                                     授权 zMu9A|  
authorisation of transaction                       交易的授权 2Kz$y JTp  
availability                                         可获得性 E V)H>kM  
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balance                                      余额；差额；平衡 RuIBOo\XL7  
balance sheet                                    资产负债表 +cqUp6x.  
bank                                                 银行 * 7Ov.v%  
bank account                                    银行账户，银行户头 (0b\%;}  
bank statement                                 银行对账单 -43>?m/a  
barter transaction                              易货交易，以物换物交易 R|M]mwa^w  
basis of audit                                    审计依据 CYgokS\=,  
basis of preparation                                (会计报表的)编制基础 rFpYlMct  
book of account                               账目，账簿 BJWlx*U]  
borrowing                                         借款，贷款，借债 yzp#  
branch                                              分支，分支机构，分店 b7dsi|Yo  
brought forward                                (账户余额等的)承上年，承上期，承上页 g^(gT  
budget                                              预算 Wn+s:ov  
building                                      建筑物；大楼 K+!e1 '  
business conditions                                  业务情况，经营情况 KFHZ3HZ:>  
business licence                               (企业等的)营业执照 G Zu12\0nZ  
business relation                                业务关系 O5-GrR^yt  
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