[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 F.i}&UQ%  
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审计词汇英汉对照 cJ@fJ|  
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ability to continue as a going concern               持续经营能力 hCF_pt+  
acceptability                                     可接受性，可接受程度 KnA BFH  
acceptable level of detection risk                     检查风险的可接受水平 5lP8#O?=  
acceptance of engagement                       接受委托 }fkdv6mz  
accepting the engagement for the first time              首次接受委托 ;r~1TUKb  
access to asset                                         对资产的接触 Mt`LOdiC_  
according to                                     根据，依据，依照 qLb~^'<iD  
account balance                                账户余额 ~"vS$>+  
account for                                       对……进行会计处理，核算；解释 59SL mj  
accounting                                        会计，会计学 N%Y!{k5T7  
accounting advisory serve                        会计咨询服务 `$FX%p  
accounting firm                                 会计师事务所 zjcSn7iu  
accounting information                      会计信息，会计资料 vO~w~u5  
accounting period                             会计期间 "nfi:A1  
accounting policies                                   会计政策
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accounting professional bodies                 会计职业组织，会计职业团体 qNHI$r'  
accounting records                                   会计记录  O;V^Fk(  
accounting responsibility                           会计责任 O43"-  
accounting service                             会计服务 w/*#TDR  
accounting standards                                会计准则 Cg~1<J?2  
Accounting Standards for Business Enterprises       企业会计准则 V_m!<sr(  
accounting system                             会计系统 n{L^W5B  
accounting treatment                                会计处理 fJ5mKN  
accuracy                                    准确性，精确性 \?Z7|  
additional audit procedures                      追加审计程序 L'`Au/%S}  
addressee                                         收件人，收信人 qrj f  
Administration of State-owned Assets  (the～)     国有资产管理局 GYb&'#F~t  
administrative laws and regulations                 行政法规 /U!B2%vq_  
adverse impact                                 不利影响，负面影响 2ib,33 Z  
adverse opinion                                反对意见 R2{]R&wtn0  
advisory group                                  咨询组，顾问组 G4'Ee5(o  
agency fee                                        代理费，代理费用 )6X-m9.X  
aggregate                                          总计，合计为…… >b9J!'G,(  
alternation of document and record                 变造文件和记录 -bdWG]w"  
alternative audit procedures                      替代审计程序，备选审计程序 Igw HC0W  
amend                                              修改，修订
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amortisation                                      摊销 )p;t '
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analytical capacity                             分析能力 )CE]s)6+2  
analytical procedures                               分析性程序 {g`!2"  
annual financial statements                        年度会计报表，年度财务报表 B<-("P(q  
appendix                                          附录，附表 hWFOed4C  
applicable                                         适用的 n/*" 2  
applicable laws and regulations                 适用的法规 u9,dSR  
application systems                                  应用系统 ;r6YIS4@  
apply consistently                              一贯地执行，一贯地实施 &J|I&p   
appropriate                                       适当的，合适的； Ci4c8  
征用，挪用 TJW8l[M  
appropriate authorization                          适当的授权 M;3q.0MU  
appropriateness of audit evidence                    审计证据的适当性 {:_*P TVk  
approval                                    批准，核准 >7cj.%  
assertion                                    (会计报表上的)认定；确认 SEg{Gso9b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 U&Atgv  
asset                                                 资产，财产 W+=j@JY}q9  
asset restructuring                             资产重组 XY9%aT*  
assignment of duties                                 职责的划分 `^on`"\{u  
assistant                                     助理，助理人员 R1Q,
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associated company                                 联属公司，联营公司 Q<MxbHk9  
association                                        联合，结合；协会，社团 '~f*O0_  
assumption                                       假设，假定 HOH5_E>d  
at a given date                                         在某一特定时日 JzCkVF$  
attestation                                         鉴证，公证 mC\<fo-u  
attestation service                             鉴证服务 HN/YuP03[  
audit adjustment                                审计调整 $6 Hf[(/e  
audit areas                                        审计领域 -$=RQH$9  
audit conclusion                                审计结论 {E)tzBI;^  
audit effectiveness                             审计效果 33eOM(`D[  
audit efficiency                                  审计效率 3$K[(>s  
audit engagement letter                      审计业务约定书 a _[+id  
audit evidence                                          审计证据 bf1$:09  
audit fee                                    审计费 (vi^ t{k  
audit files                                          审计档案 W=+A U!%  
audit findings                                     审计中发现的事项 dQ_'8 )  
audit implementation stage                        审计实施阶段 . uGne  
audit mark                                        审计标识 -Q Mwtr#q}  
audit materiality                                 审计重要性 |9 $C%@8  
audit method                                     审计方法 qM 1ZCt  
audit objective                                         审计目标，审计目的 QqW N7y_9  
audit of financial statements                      会计报表审计，财务报表审计 5&L*'k
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audit opinion                                     审计意见 9{S$%D  
audit period                                      被审计期间，被审计年度 fU%Ys9:wU  
audit plan                                          审计计划 Gf.xr%mUZr  
audit planning                                    编制审计计划，制定审计计划，审计计划 Zm++5b`W/[  
audit planning stage                                  审计计划阶段 ?y>v"1+  
audit procedure                                审计程序 ?5lO1(  
audit programme                               审计程序表，具体审计计划 =u 0a/2u|  
audit report                                       审计报告 !H c6$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l<S3<'&  
audit report with a qualified opinion                 有保留意见的审计报告 ?/hS1yD;  
audit report with an adverse opinion                否定意见的审计报告 Xq37:
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audit report with dual dates                      双重日期审计报告 ?aBAmyxm  
audit reporting stage                                 审计报告阶段 ngd4PN>{4  
audit responsibility                                   审计责任 \}=W*xxB  
audit results                                      审计结果 O5+Ah%  
audit risk                                          审计风险 vfhoN]v  
audit sampling                                          审计抽样 rAW7Zp~KK  
audit sampling techniques                         审计抽样方法，审计抽样技术 R\5fl[  
audit strategies                                  审计策略 2Z<S^9O9  
audit summary                                         审计总结，审计小结 0v1~#KCm  
audit team                                         审计小组 `O.pT{Lf  
audit test                                    审计测试 ~+BU@PHv  
audit trail                                          审计轨迹 [4IqHe  
audit work                                        审计工作 8(q8}s$>  
audit working paper                                 审计工作底稿 V8o, e  
audited financial statement                        审计会计报表，已审计财务报表 :U'n0\  
Auditing Guidelines (the～)                      审计规范指南 (8o;Cm  
auditing standards                             审计准则 asp\4-?$o  
audit-oriented working paper                          (审计)业务类工作底稿 6fBA#Kb  
authorisation                                     授权 &pz`gn
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authorisation of transaction                       交易的授权 ^:f)XZ  
availability                                         可获得性 HJ"sK5Q  
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balance                                      余额；差额；平衡 >nK(  
balance sheet                                    资产负债表 i^ILo,Q  
bank                                                 银行 )M[FPJP}  
bank account                                    银行账户，银行户头 [- e$4^+9  
bank statement                                 银行对账单 sMJa4P>O@  
barter transaction                              易货交易，以物换物交易 "av/a  
basis of audit                                    审计依据 ]PL\;[b>  
basis of preparation                                (会计报表的)编制基础 $SFreyI;Uf  
book of account                               账目，账簿 94*MRn1E  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 KlBT9"6"  
brought forward                                (账户余额等的)承上年，承上期，承上页 r"x}=# b!  
budget                                              预算 7+[L6q/K  
building                                      建筑物；大楼 L-q)48+^k  
business conditions                                  业务情况，经营情况 Z.aeE*Hs$  
business licence                               (企业等的)营业执照 +Bt%W%_X  
business relation                                业务关系 ~\u>jel  
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