[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 U|b)Bw<P  
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审计词汇英汉对照 [<sN"  
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ability to continue as a going concern               持续经营能力 gX|\O']6  
acceptability                                     可接受性，可接受程度 ^a$L
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acceptable level of detection risk                     检查风险的可接受水平 Z*IW*f&0>1  
acceptance of engagement                       接受委托  yyGn<  
accepting the engagement for the first time              首次接受委托 X`fm5y  
access to asset                                         对资产的接触 ZiRCiQ/?  
according to                                     根据，依据，依照 Zy|u5J  
account balance                                账户余额 "N)InPR-  
account for                                       对……进行会计处理，核算；解释 wYDdy gS  
accounting                                        会计，会计学 ?X Rl\V  
accounting advisory serve                        会计咨询服务 ZG?e%  
accounting firm                                 会计师事务所 ],{M``]q  
accounting information                      会计信息，会计资料 cC]]H&'Hg+  
accounting period                             会计期间 6R*eJICN  
accounting policies                                   会计政策 a5&[O  
accounting professional bodies                 会计职业组织，会计职业团体 iBmvy7S?  
accounting records                                   会计记录 bP,K
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accounting responsibility                           会计责任 v^;vH$B  
accounting service                             会计服务 pD  }b$  
accounting standards                                会计准则 I:0dz:T7*  
Accounting Standards for Business Enterprises       企业会计准则 xe9 \5Gb}  
accounting system                             会计系统 }h* j{b,  
accounting treatment                                会计处理 w ~^{V4V  
accuracy                                    准确性，精确性 z2Z} mktP  
additional audit procedures                      追加审计程序 u68ic1  
addressee                                         收件人，收信人 nU0##  
Administration of State-owned Assets  (the～)     国有资产管理局 ]:m4~0^#-(  
administrative laws and regulations                 行政法规 vu&ny&=`  
adverse impact                                 不利影响，负面影响 5kADvi.  
adverse opinion                                反对意见 0_,un^  
advisory group                                  咨询组，顾问组 Sy<io@df  
agency fee                                        代理费，代理费用 Vt-V'`Y  
aggregate                                          总计，合计为…… .-[]po  
alternation of document and record                 变造文件和记录 ?A~=.u@[d  
alternative audit procedures                      替代审计程序，备选审计程序 =h|7bYLy  
amend                                              修改，修订 Y![8-L|Q  
amortisation                                      摊销 *}_i[6_\E  
analytical capacity                             分析能力 d*=qqe H  
analytical procedures                               分析性程序 k(v &+v  
annual financial statements                        年度会计报表，年度财务报表 2sVDv@2  
appendix                                          附录，附表 = )4bf"~8  
applicable                                         适用的 wUfPnAD.'  
applicable laws and regulations                 适用的法规 |tz{Es<`B  
application systems                                  应用系统 S
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apply consistently                              一贯地执行，一贯地实施 ymT]ow6C  
appropriate                                       适当的，合适的； M'oQ<,yW-  
征用，挪用 9;rZ)QD  
appropriate authorization                          适当的授权 &vIj(e9Y  
appropriateness of audit evidence                    审计证据的适当性 1_StgFu u  
approval                                    批准，核准  =vDpm,  
assertion                                    (会计报表上的)认定；确认 &)|f|\yh"  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $$*0bRfd4=  
asset                                                 资产，财产 s?fEorG  
asset restructuring                             资产重组 :c`djM^ll  
assignment of duties                                 职责的划分 '#~Sb8   
assistant                                     助理，助理人员 V8b^{}nxt  
associated company                                 联属公司，联营公司 KXUJ*l-5  
association                                        联合，结合；协会，社团 sDu&9+  
assumption                                       假设，假定 f9hH{(A  
at a given date                                         在某一特定时日 AJ6O>Euq  
attestation                                         鉴证，公证 iR8;^C.aT  
attestation service                             鉴证服务 @V@<j)3P  
audit adjustment                                审计调整 i98PlAq)B  
audit areas                                        审计领域 $-6[9d-N  
audit conclusion                                审计结论 o=F!
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audit effectiveness                             审计效果 !\5)!B  
audit efficiency                                  审计效率 L Z3=K`gj  
audit engagement letter                      审计业务约定书 fSGaUBiq}  
audit evidence                                          审计证据 n@S|^cH  
audit fee                                    审计费 zE7)4!  
audit files                                          审计档案 q~X}&}UT  
audit findings                                     审计中发现的事项 zOJz
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audit implementation stage                        审计实施阶段 Hl8\*#;C&>  
audit mark                                        审计标识 'lgS)m  
audit materiality                                 审计重要性 +!G)N~o  
audit method                                     审计方法 h(^[WSa  
audit objective                                         审计目标，审计目的 d ;,C[&  
audit of financial statements                      会计报表审计，财务报表审计 XHY,;4  
audit opinion                                     审计意见 \tdYTb.  
audit period                                      被审计期间，被审计年度 ;)sC{ "Jb  
audit plan                                          审计计划 1J&hm[3[K  
audit planning                                    编制审计计划，制定审计计划，审计计划 q\~D:z$+CO  
audit planning stage                                  审计计划阶段 n.o_._mu2  
audit procedure                                审计程序 _cJ\A0h^  
audit programme                               审计程序表，具体审计计划 t3!~=U  
audit report                                       审计报告 t~Ic{%bdA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^HHT>K-m  
audit report with a qualified opinion                 有保留意见的审计报告 ~Q=^YZgn8  
audit report with an adverse opinion                否定意见的审计报告 4hn'b[  
audit report with dual dates                      双重日期审计报告 '47E8PIJ|  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 3v)`` n@  
audit results                                      审计结果 CZ(fP86e  
audit risk                                          审计风险 Tcq@Q$H  
audit sampling                                          审计抽样 B""=&(Yu  
audit sampling techniques                         审计抽样方法，审计抽样技术 |]?7r?=J9v  
audit strategies                                  审计策略 msw=x
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audit summary                                         审计总结，审计小结 3:b5#c?R-  
audit team                                         审计小组 WTZuf9:  
audit test                                    审计测试 e^hI[LbNC  
audit trail                                          审计轨迹
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audit work                                        审计工作 E FBvi  
audit working paper                                 审计工作底稿 F5
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audited financial statement                        审计会计报表，已审计财务报表 *C^T CyBK;  
Auditing Guidelines (the～)                      审计规范指南 hr g'Z5n  
auditing standards                             审计准则 jYW-}2L  
audit-oriented working paper                          (审计)业务类工作底稿 ZrWA,~;  
authorisation                                     授权 [kI[qByf  
authorisation of transaction                       交易的授权 `,FhCT5  
availability                                         可获得性 Q*/jQC  
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balance                                      余额；差额；平衡 )U{IQE;T#  
balance sheet                                    资产负债表 K !gocNOf  
bank                                                 银行 ~vfPsaRh  
bank account                                    银行账户，银行户头 ` )~CT  
bank statement                                 银行对账单 ?C_Y2JY  
barter transaction                              易货交易，以物换物交易 PxJvE*6^H  
basis of audit                                    审计依据 >< Qp%yT  
basis of preparation                                (会计报表的)编制基础 F4g3l   
book of account                               账目，账簿 .L_ Hk  
borrowing                                         借款，贷款，借债 U2(mWQ[mO  
branch                                              分支，分支机构，分店 }`uq:y  
brought forward                                (账户余额等的)承上年，承上期，承上页 A&Cs (e  
budget                                              预算 <@qJsRbhK  
building                                      建筑物；大楼 ?lIh&C8]X  
business conditions                                  业务情况，经营情况 8ZDWaq8^2N  
business licence                               (企业等的)营业执照 p$6L_ *$  
business relation                                业务关系 kyUG+M  
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