[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 &ZQJ>#~j^  
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审计词汇英汉对照 -uy`!A  
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ability to continue as a going concern               持续经营能力 7!N2-6GV  
acceptability                                     可接受性，可接受程度 Q0ON9gqqv  
acceptable level of detection risk                     检查风险的可接受水平 nxl[d\ap+n  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 ^) s2$A:L  
access to asset                                         对资产的接触 $-*!pRaVU  
according to                                     根据，依据，依照 k{Aj^O3gD  
account balance                                账户余额 Zp#v Hs  
account for                                       对……进行会计处理，核算；解释 g"> {9YE  
accounting                                        会计，会计学 '3 ^+{=q  
accounting advisory serve                        会计咨询服务 ih;]nJ]+-  
accounting firm                                 会计师事务所 #&7}-"Nd  
accounting information                      会计信息，会计资料 aT$9;  
accounting period                             会计期间 0p\@!Z H  
accounting policies                                   会计政策 `{xNXH]@  
accounting professional bodies                 会计职业组织，会计职业团体 J":,Vd!*-  
accounting records                                   会计记录 L;f!.FX#  
accounting responsibility                           会计责任 GF^071]G  
accounting service                             会计服务 qhz]Wm P   
accounting standards                                会计准则 G"XV n~]  
Accounting Standards for Business Enterprises       企业会计准则 SE~[bT  
accounting system                             会计系统 fwRZ5`v<  
accounting treatment                                会计处理 r'*}TM'8  
accuracy                                    准确性，精确性 |a!fhl+  
additional audit procedures                      追加审计程序 |1>*;\o-  
addressee                                         收件人，收信人 |UxG$M(  
Administration of State-owned Assets  (the～)     国有资产管理局 =Yt R`  
administrative laws and regulations                 行政法规 ;{%\9nS  
adverse impact                                 不利影响，负面影响 A`}rqhU.{-  
adverse opinion                                反对意见 UQI]>#_/v  
advisory group                                  咨询组，顾问组 n;T7=1_"  
agency fee                                        代理费，代理费用 ])!o5`ltZ  
aggregate                                          总计，合计为…… E!P yL>){  
alternation of document and record                 变造文件和记录 KPj\-g'A  
alternative audit procedures                      替代审计程序，备选审计程序 \9g+^vQ
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amend                                              修改，修订 Z7?~S
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amortisation                                      摊销 }-sdov<<  
analytical capacity                             分析能力 K]0JC/R6(@  
analytical procedures                               分析性程序 s=QAO!aw  
annual financial statements                        年度会计报表，年度财务报表 <"r#:Wr  
appendix                                          附录，附表 "PpN0Rr  
applicable                                         适用的 CLJ;<  
applicable laws and regulations                 适用的法规 Uh):b%bS;J  
application systems                                  应用系统 7F{3*`/6  
apply consistently                              一贯地执行，一贯地实施 /Bm( `T  
appropriate                                       适当的，合适的； 2mGaD\?K  
征用，挪用 y;o^- O  
appropriate authorization                          适当的授权 9AJ7h9L  
appropriateness of audit evidence                    审计证据的适当性 0ok-IHE<  
approval                                    批准，核准 !GNBDR
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assertion                                    (会计报表上的)认定；确认 c>)Yt^q&K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [+DW >Et  
asset                                                 资产，财产 +lMX{es\O  
asset restructuring                             资产重组 ~S7D>D3S  
assignment of duties                                 职责的划分 % V 8U(z  
assistant                                     助理，助理人员  _ "VkGG  
associated company                                 联属公司，联营公司 hK,Sf ;5V  
association                                        联合，结合；协会，社团 F 70R1OYU  
assumption                                       假设，假定 1jF`5k  
at a given date                                         在某一特定时日 bq:(
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attestation                                         鉴证，公证 u2?|Ue@[  
attestation service                             鉴证服务 3skC$mpJHw  
audit adjustment                                审计调整 n*{sTT  
audit areas                                        审计领域 j+,d^!  
audit conclusion                                审计结论 ,^. 88<  
audit effectiveness                             审计效果 3 C<L  
audit efficiency                                  审计效率 @6]sNm  
audit engagement letter                      审计业务约定书 ry`z(f  
audit evidence                                          审计证据 /Y7<5!cS  
audit fee                                    审计费 ]33>m|?@  
audit files                                          审计档案 K8UP,f2  
audit findings                                     审计中发现的事项 |=
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audit implementation stage                        审计实施阶段 EKsT~SS  
audit mark                                        审计标识 m~-K[+ya`D  
audit materiality                                 审计重要性 70Wggty  
audit method                                     审计方法 @3C>BLI8+  
audit objective                                         审计目标，审计目的 wlqpn(XR  
audit of financial statements                      会计报表审计，财务报表审计 u /\EtSH  
audit opinion                                     审计意见 PC-"gi=h  
audit period                                      被审计期间，被审计年度 ([m mPyp>L  
audit plan                                          审计计划 }%_ b$  
audit planning                                    编制审计计划，制定审计计划，审计计划 L'0B$6  
audit planning stage                                  审计计划阶段 )6D,d5<  
audit procedure                                审计程序 Ke2ccN  
audit programme                               审计程序表，具体审计计划 Yd=
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audit report                                       审计报告 ~ijVmWNk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 xk5@d6Y{r  
audit report with a qualified opinion                 有保留意见的审计报告 m;GbLncA  
audit report with an adverse opinion                否定意见的审计报告 h1B16)  
audit report with dual dates                      双重日期审计报告 6&!PmKFO.  
audit reporting stage                                 审计报告阶段 9vGu
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audit responsibility                                   审计责任 C8V/UbA /  
audit results                                      审计结果 yEhTNBa*h{  
audit risk                                          审计风险 xQ^E"Q,1  
audit sampling                                          审计抽样 v{ 0=  
audit sampling techniques                         审计抽样方法，审计抽样技术 iiS-9>]/  
audit strategies                                  审计策略 }:KE j_~.  
audit summary                                         审计总结，审计小结 A|X
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audit team                                         审计小组 opy("qH  
audit test                                    审计测试 ~l]ve,W[  
audit trail                                          审计轨迹 t>`asL  
audit work                                        审计工作 lTV'J?8!-a  
audit working paper                                 审计工作底稿 uF9C-H@:  
audited financial statement                        审计会计报表，已审计财务报表 `OXpU,Z 6U  
Auditing Guidelines (the～)                      审计规范指南 0;AA/  
auditing standards                             审计准则 $ us]35Z3  
audit-oriented working paper                          (审计)业务类工作底稿 g" .are'7  
authorisation                                     授权 IDB+%xl#S  
authorisation of transaction                       交易的授权 Of[XKFn_  
availability                                         可获得性 ;U.hxh;+  
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balance                                      余额；差额；平衡 SEGri#s  
balance sheet                                    资产负债表 1p/3 !1  
bank                                                 银行 `lO[x.[  
bank account                                    银行账户，银行户头 ,+meT`'vn  
bank statement                                 银行对账单 Q;43[1&3w  
barter transaction                              易货交易，以物换物交易 kt["m.  
basis of audit                                    审计依据 2\jPv`Ia  
basis of preparation                                (会计报表的)编制基础 / zB0J?  
book of account                               账目，账簿 'E/^8md>  
borrowing                                         借款，贷款，借债 X[PZg{   
branch                                              分支，分支机构，分店 qB0E _y)a  
brought forward                                (账户余额等的)承上年，承上期，承上页 \eT5flC  
budget                                              预算 'rO!AcdLU  
building                                      建筑物；大楼 4W#vP
  
business conditions                                  业务情况，经营情况 {=!b/l;@  
business licence                               (企业等的)营业执照 `_`QxM  
business relation                                业务关系 BGD8w2  
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