[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 !,(6uO%  
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审计词汇英汉对照 Ft[)m#Dj`  
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ability to continue as a going concern               持续经营能力 [PhT zXt  
acceptability                                     可接受性，可接受程度 &gr)U3w  
acceptable level of detection risk                     检查风险的可接受水平 Pf,lZU?f  
acceptance of engagement                       接受委托 G
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accepting the engagement for the first time              首次接受委托 mu>L9Z~(L_  
access to asset                                         对资产的接触 )HL[_WfY  
according to                                     根据，依据，依照 eyIbjgpV  
account balance                                账户余额 C-TATH%f^  
account for                                       对……进行会计处理，核算；解释 \7d T]VV  
accounting                                        会计，会计学 b~u53
  
accounting advisory serve                        会计咨询服务 >T)#KQ1t  
accounting firm                                 会计师事务所 m%p;>:"R  
accounting information                      会计信息，会计资料 6p}dl>T_y  
accounting period                             会计期间 4#fgUlV  
accounting policies                                   会计政策 B.oD9<9  
accounting professional bodies                 会计职业组织，会计职业团体 9R1S20O  
accounting records                                   会计记录 m~<<ok_  
accounting responsibility                           会计责任 a9sbB0q-K@  
accounting service                             会计服务 ?j:g.a+U  
accounting standards                                会计准则 g{U?Y"  
Accounting Standards for Business Enterprises       企业会计准则 rQ:+LVfXjA  
accounting system                             会计系统 RHIGNzSz  
accounting treatment                                会计处理 'Cp]Q@]\  
accuracy                                    准确性，精确性 [izP1A$r#Q  
additional audit procedures                      追加审计程序 -NL=^O$G  
addressee                                         收件人，收信人 ?Dn 
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Administration of State-owned Assets  (the～)     国有资产管理局 }P(<]UF  
administrative laws and regulations                 行政法规 :vWixgLg  
adverse impact                                 不利影响，负面影响 G>?'b  
adverse opinion                                反对意见 loByT p ^  
advisory group                                  咨询组，顾问组 ` &{  
agency fee                                        代理费，代理费用 -q")qNt.  
aggregate                                          总计，合计为…… ~]S%b3>  
alternation of document and record                 变造文件和记录 37U$9]  
alternative audit procedures                      替代审计程序，备选审计程序 TMAart;<  
amend                                              修改，修订 &3~_9+  
amortisation                                      摊销 \*i[m&3;q  
analytical capacity                             分析能力 #P/}'rdt  
analytical procedures                               分析性程序 qQ^bUpk0  
annual financial statements                        年度会计报表，年度财务报表 )ip
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appendix                                          附录，附表 %;-r->  
applicable                                         适用的 5y8ajae:  
applicable laws and regulations                 适用的法规 0m>?-/uDx  
application systems                                  应用系统 i^ _?C5  
apply consistently                              一贯地执行，一贯地实施 Q?WgGE4>  
appropriate                                       适当的，合适的； +T*]!9%<`:  
征用，挪用
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appropriate authorization                          适当的授权 YLkdT%  
appropriateness of audit evidence                    审计证据的适当性 .J fV4!=o  
approval                                    批准，核准 %}ASll0uq  
assertion                                    (会计报表上的)认定；确认 (+w .?l  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1yT\|2ARZ%  
asset                                                 资产，财产 G}N T[  
asset restructuring                             资产重组 Y. 1dk  
assignment of duties                                 职责的划分 &?(472<f**  
assistant                                     助理，助理人员 T.B}k`$  
associated company                                 联属公司，联营公司 n\'@]qG)Z4  
association                                        联合，结合；协会，社团 > a"4aYj  
assumption                                       假设，假定 dePI&z:  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 ,mm9X\ '  
attestation service                             鉴证服务 iD`>Bt7gD  
audit adjustment                                审计调整 68YJ@(iS  
audit areas                                        审计领域 }&qr"z4  
audit conclusion                                审计结论 =Xu(Js-  
audit effectiveness                             审计效果 ;UoXj+Z  
audit efficiency                                  审计效率 -gR }^D  
audit engagement letter                      审计业务约定书 `bMwt?[*  
audit evidence                                          审计证据 t#sw{RO  
audit fee                                    审计费 w8298Kl  
audit files                                          审计档案 \rPT7\ZA  
audit findings                                     审计中发现的事项 |p"4cG?)  
audit implementation stage                        审计实施阶段 |\] _u 3  
audit mark                                        审计标识 ly)L%hG  
audit materiality                                 审计重要性 yE>f.|(  
audit method                                     审计方法 D! $4  
audit objective                                         审计目标，审计目的 ganXO5T$  
audit of financial statements                      会计报表审计，财务报表审计 3X]\p}]z  
audit opinion                                     审计意见 n s;nle|m  
audit period                                      被审计期间，被审计年度 ` 8OA:4).  
audit plan                                          审计计划 [(eO_I5ep  
audit planning                                    编制审计计划，制定审计计划，审计计划 O}cg1Q8p  
audit planning stage                                  审计计划阶段 g4CdzN~  
audit procedure                                审计程序 9!UFLZR  
audit programme                               审计程序表，具体审计计划 +~cW0z  
audit report                                       审计报告 <'l;j"&lp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 m~ U2L  
audit report with a qualified opinion                 有保留意见的审计报告 UCDvN  
audit report with an adverse opinion                否定意见的审计报告 >Hd Pcsl L  
audit report with dual dates                      双重日期审计报告 V#Pz`D  
audit reporting stage                                 审计报告阶段 * K #Ci1Q  
audit responsibility                                   审计责任 paYvYK-K?  
audit results                                      审计结果 %^qf0d*  
audit risk                                          审计风险 c{(4s6D  
audit sampling                                          审计抽样 &sA@!  
audit sampling techniques                         审计抽样方法，审计抽样技术 f53W
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audit strategies                                  审计策略 6'a 1]K  
audit summary                                         审计总结，审计小结 FfSKE  
audit team                                         审计小组 be+]kp  
audit test                                    审计测试 @%[ dh@oY  
audit trail                                          审计轨迹 SbYsa  
audit work                                        审计工作 o0B3
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audit working paper                                 审计工作底稿 sr y`EkS  
audited financial statement                        审计会计报表，已审计财务报表 @ak3ZNor  
Auditing Guidelines (the～)                      审计规范指南 $T
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auditing standards                             审计准则 yv+DM`0  
audit-oriented working paper                          (审计)业务类工作底稿 {8im{]8_  
authorisation                                     授权 gI5Fzk@:  
authorisation of transaction                       交易的授权 *Q`y'6S  
availability                                         可获得性 q% pjY  
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balance                                      余额；差额；平衡 z$]HZ#aRE  
balance sheet                                    资产负债表 Y(97},  
bank                                                 银行 V|T3blG?D  
bank account                                    银行账户，银行户头 ] RLEyDB  
bank statement                                 银行对账单 mA" 82"   
barter transaction                              易货交易，以物换物交易 XKEbK\  
basis of audit                                    审计依据 O8<@+xlX  
basis of preparation                                (会计报表的)编制基础 ~'u %66  
book of account                               账目，账簿 k<.VR"I p  
borrowing                                         借款，贷款，借债 G ]JWd  
branch                                              分支，分支机构，分店 xA#'%| "  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,]cb3nP  
budget                                              预算 ptCAtEO72  
building                                      建筑物；大楼 DcmRb/AP*  
business conditions                                  业务情况，经营情况 Ynx.$$`$=  
business licence                               (企业等的)营业执照 hcJny  
business relation                                业务关系 !<AY0fpY  
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