[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 mu(EmAoenQ  
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审计词汇英汉对照 ET&Q}UOE  
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ability to continue as a going concern               持续经营能力 :V%XEN)  
acceptability                                     可接受性，可接受程度 _Vs\:tygs  
acceptable level of detection risk                     检查风险的可接受水平 D&xbtJd  
acceptance of engagement                       接受委托 9\|n2$H:  
accepting the engagement for the first time              首次接受委托 IkU:D "n7  
access to asset                                         对资产的接触 +;
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according to                                     根据，依据，依照 )7e[o8O_6  
account balance                                账户余额 DJ tKLG0  
account for                                       对……进行会计处理，核算；解释 Ng6(2
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accounting                                        会计，会计学 kW#{[,7r  
accounting advisory serve                        会计咨询服务 #l(cBM9sz  
accounting firm                                 会计师事务所 rSYzrVc  
accounting information                      会计信息，会计资料 Q&Rj)1!  
accounting period                             会计期间 [>'P  
accounting policies                                   会计政策 T4\F=iw4  
accounting professional bodies                 会计职业组织，会计职业团体 S)@95pb  
accounting records                                   会计记录 3zO'=gwJ  
accounting responsibility                           会计责任 *CA7 {2CX  
accounting service                             会计服务 dnby&-+T  
accounting standards                                会计准则 FuZ7x
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Accounting Standards for Business Enterprises       企业会计准则 ccWz,[  
accounting system                             会计系统 ?U:LAub  
accounting treatment                                会计处理 V4RtH  
accuracy                                    准确性，精确性 >qJRpO  
additional audit procedures                      追加审计程序 f3 lKdXnP  
addressee                                         收件人，收信人 {e4ILdXM  
Administration of State-owned Assets  (the～)     国有资产管理局 QES[/i +  
administrative laws and regulations                 行政法规 b@OL!?JP  
adverse impact                                 不利影响，负面影响 qp-/S^%  
adverse opinion                                反对意见 c1IK9X*  
advisory group                                  咨询组，顾问组 2EubMG  
agency fee                                        代理费，代理费用 fz`+j -u  
aggregate                                          总计，合计为…… kq[*q-:"x  
alternation of document and record                 变造文件和记录 g+ik`q(ge  
alternative audit procedures                      替代审计程序，备选审计程序 <y(uu(c  
amend                                              修改，修订 YQ`G OP#/  
amortisation                                      摊销 {]\QUXH  
analytical capacity                             分析能力 nj*B-M\p  
analytical procedures                               分析性程序 e CYg i7?  
annual financial statements                        年度会计报表，年度财务报表 *g^U=t  
appendix                                          附录，附表 M]?#]3XBNo  
applicable                                         适用的 ! K
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applicable laws and regulations                 适用的法规 G[YbgG=9Y  
application systems                                  应用系统 @`N)`u85[  
apply consistently                              一贯地执行，一贯地实施 4c2*)x$@  
appropriate                                       适当的，合适的； E%M~:JuKd?  
征用，挪用 #Nt?4T<  
appropriate authorization                          适当的授权 G)b6Rit  
appropriateness of audit evidence                    审计证据的适当性 q%=`PCty  
approval                                    批准，核准 {89F*  
assertion                                    (会计报表上的)认定；确认 eUYd0L!  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0kI.dX)  
asset                                                 资产，财产 8>TDrpT}  
asset restructuring                             资产重组 =GpO}t">  
assignment of duties                                 职责的划分 }bG|(Wp9  
assistant                                     助理，助理人员 Gw6*0&3')  
associated company                                 联属公司，联营公司 sKhX0,s&  
association                                        联合，结合；协会，社团 T`{W
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assumption                                       假设，假定 bz[+g,e2oA  
at a given date                                         在某一特定时日 tI&Z!fj  
attestation                                         鉴证，公证 DWep5$ >&K  
attestation service                             鉴证服务 d,| W  
audit adjustment                                审计调整 3F ;+D  
audit areas                                        审计领域 -r_/b  
audit conclusion                                审计结论 d%Zt]
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audit effectiveness                             审计效果 ^tIi;7k  
audit efficiency                                  审计效率 v\#69J5.>)  
audit engagement letter                      审计业务约定书 oB:tio4DE  
audit evidence                                          审计证据 @ oE [!  
audit fee                                    审计费 !Y3w]_x[:  
audit files                                          审计档案 }O<u  
audit findings                                     审计中发现的事项 RsS?ibozl  
audit implementation stage                        审计实施阶段 s@C@q(i6  
audit mark                                        审计标识 $-m`LF@  
audit materiality                                 审计重要性 83UIH0(  
audit method                                     审计方法 0nS69tH  
audit objective                                         审计目标，审计目的 ~Rx[~a  
audit of financial statements                      会计报表审计，财务报表审计 BlQu9{=n  
audit opinion                                     审计意见 Vkdchc  
audit period                                      被审计期间，被审计年度 mh>)N"  
audit plan                                          审计计划 Mg]q^T.a  
audit planning                                    编制审计计划，制定审计计划，审计计划 }E+}\&  
audit planning stage                                  审计计划阶段 )/h~csy:~  
audit procedure                                审计程序 [ZS}P  
audit programme                               审计程序表，具体审计计划 <U=
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audit report                                       审计报告 X#<#7.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 `d,hP"jBc  
audit report with a qualified opinion                 有保留意见的审计报告 Vd[[<  
audit report with an adverse opinion                否定意见的审计报告 QfJ?'*  
audit report with dual dates                      双重日期审计报告 vW`{BWd  
audit reporting stage                                 审计报告阶段 wn[q?|1  
audit responsibility                                   审计责任 oJy]n9  
audit results                                      审计结果 a_/\.
  
audit risk                                          审计风险 X62h7?'Pd  
audit sampling                                          审计抽样 Mt)`hR+2  
audit sampling techniques                         审计抽样方法，审计抽样技术 iCCY222:  
audit strategies                                  审计策略 ~WK>+T,%  
audit summary                                         审计总结，审计小结 s`ly#+!.  
audit team                                         审计小组 |:n4t6  
audit test                                    审计测试 #uJGXrGt=  
audit trail                                          审计轨迹 yzW9A=0A)  
audit work                                        审计工作 }!b9L]  
audit working paper                                 审计工作底稿 ,{A-<=6t  
audited financial statement                        审计会计报表，已审计财务报表 OwrzD~  
Auditing Guidelines (the～)                      审计规范指南 Ob2H7!  
auditing standards                             审计准则 #L.fGTb  
audit-oriented working paper                          (审计)业务类工作底稿 PA;RUe  
authorisation                                     授权 Esw#D90q  
authorisation of transaction                       交易的授权 L)JpMf0  
availability                                         可获得性 >bWsUG9  
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balance                                      余额；差额；平衡 L,0HX   
balance sheet                                    资产负债表 VZ{aET!  
bank                                                 银行 09`5<9/  
bank account                                    银行账户，银行户头 ^
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bank statement                                 银行对账单 "BZ6G`  
barter transaction                              易货交易，以物换物交易 <#JJS}TLk  
basis of audit                                    审计依据 EO$_]0yI;_  
basis of preparation                                (会计报表的)编制基础 Asicf{HaX  
book of account                               账目，账簿 g<O*4 ]=  
borrowing                                         借款，贷款，借债 , /{mRw%  
branch                                              分支，分支机构，分店 
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brought forward                                (账户余额等的)承上年，承上期，承上页 _, /m  
budget                                              预算 ,#rl"  
building                                      建筑物；大楼 D+d\<":  
business conditions                                  业务情况，经营情况 ^?(A|krFg  
business licence                               (企业等的)营业执照 6*Jd8Bva\o  
business relation                                业务关系 M0DdrL/ L  
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