[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@xfb ie!  
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审计词汇英汉对照 /Mi-lh^j-  
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ability to continue as a going concern               持续经营能力 @e?[oojrM  
acceptability                                     可接受性，可接受程度 *F%ol;| Q  
acceptable level of detection risk                     检查风险的可接受水平 <>
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acceptance of engagement                       接受委托 }:c,SO!  
accepting the engagement for the first time              首次接受委托 MTFVnoZMQ_  
access to asset                                         对资产的接触 ym,Ot1  
according to                                     根据，依据，依照 z"P,=M6De  
account balance                                账户余额 P20]>Hg  
account for                                       对……进行会计处理，核算；解释 %\zCOfN  
accounting                                        会计，会计学 ,j(p}t  
accounting advisory serve                        会计咨询服务 r#6l?+W ;  
accounting firm                                 会计师事务所 Pu\DYP:(  
accounting information                      会计信息，会计资料 U~B} vt  
accounting period                             会计期间 KiRt '  
accounting policies                                   会计政策 Rcx'a:k  
accounting professional bodies                 会计职业组织，会计职业团体 uB#B\i  
accounting records                                   会计记录 ~|B! .+  
accounting responsibility                           会计责任 "<n"A7e  
accounting service                             会计服务 C4SD  
accounting standards                                会计准则 -z~ V  
Accounting Standards for Business Enterprises       企业会计准则 C[<\ufclD  
accounting system                             会计系统
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accounting treatment                                会计处理 Z$m2rZ#  
accuracy                                    准确性，精确性 &t%&l0  
additional audit procedures                      追加审计程序 B+q+)O+  
addressee                                         收件人，收信人 .Zo9^0`C  
Administration of State-owned Assets  (the～)     国有资产管理局 __zu-!v  
administrative laws and regulations                 行政法规 aXid;v,  
adverse impact                                 不利影响，负面影响 \$\(
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adverse opinion                                反对意见 [m+O0VK$  
advisory group                                  咨询组，顾问组 F>_lp,G  
agency fee                                        代理费，代理费用 ?[4khQt  
aggregate                                          总计，合计为…… !
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alternation of document and record                 变造文件和记录 g2b4 ia!L  
alternative audit procedures                      替代审计程序，备选审计程序 o? xR[N-J  
amend                                              修改，修订 <~8f0+"  
amortisation                                      摊销 $O</akn;  
analytical capacity                             分析能力 BaHgc 4zI  
analytical procedures                               分析性程序 4.kkxQR7r  
annual financial statements                        年度会计报表，年度财务报表 aFc'_FrQ  
appendix                                          附录，附表 /a/uS3&  
applicable                                         适用的 9(
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applicable laws and regulations                 适用的法规 \iLd6Qo_aq  
application systems                                  应用系统 }lvP|6Y: y  
apply consistently                              一贯地执行，一贯地实施 d?qO`- ~$  
appropriate                                       适当的，合适的； =" TOa"Zk  
征用，挪用 z'}t@R#H  
appropriate authorization                          适当的授权 xXh]z|  
appropriateness of audit evidence                    审计证据的适当性 Z 7ZMu  
approval                                    批准，核准 h|>n3-k|p  
assertion                                    (会计报表上的)认定；确认 e$+? v2 .  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *x`l1o  
asset                                                 资产，财产 ~~E=E;9
  
asset restructuring                             资产重组 ]8cX#N,M  
assignment of duties                                 职责的划分 3eDx@8N }  
assistant                                     助理，助理人员 -a^sX%|Bl  
associated company                                 联属公司，联营公司 UY& W]  
association                                        联合，结合；协会，社团 J-{E`ibGN  
assumption                                       假设，假定 
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at a given date                                         在某一特定时日 RKZk/ly  
attestation                                         鉴证，公证 WaK{/6?T,  
attestation service                             鉴证服务 ?lna8]t  
audit adjustment                                审计调整 {1&,6kJF&9  
audit areas                                        审计领域 W p * v Vv  
audit conclusion                                审计结论 0`Qs=R`OM  
audit effectiveness                             审计效果 aj-uk(r  
audit efficiency                                  审计效率 J#;m)5[ a%  
audit engagement letter                      审计业务约定书 Rl!WH%;c[X  
audit evidence                                          审计证据 rG%_O$_dO  
audit fee                                    审计费
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audit files                                          审计档案 V1V4
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audit findings                                     审计中发现的事项 ?\$/#zak  
audit implementation stage                        审计实施阶段 NOr*+N\  
audit mark                                        审计标识 IHMyP~{  
audit materiality                                 审计重要性 Iur} Z A
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audit method                                     审计方法 /r{5Lyk*  
audit objective                                         审计目标，审计目的 ,<WykeC  
audit of financial statements                      会计报表审计，财务报表审计 ]OUOL/J  
audit opinion                                     审计意见 PbH]K$mj{"  
audit period                                      被审计期间，被审计年度  o|im  
audit plan                                          审计计划 q&S .C9W  
audit planning                                    编制审计计划，制定审计计划，审计计划 v2z
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audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 ! yUKNR  
audit programme                               审计程序表，具体审计计划 Nfvg[c  
audit report                                       审计报告 jJnBwHp  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ~Q\ZDMTK  
audit report with a qualified opinion                 有保留意见的审计报告 g2_df3Q  
audit report with an adverse opinion                否定意见的审计报告 /[T8/7;_l  
audit report with dual dates                      双重日期审计报告 j_<n~ri-  
audit reporting stage                                 审计报告阶段 A
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audit responsibility                                   审计责任 P
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audit results                                      审计结果 Q9V4-MC9  
audit risk                                          审计风险 3"%44'  
audit sampling                                          审计抽样 e;3 (,  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?
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audit strategies                                  审计策略 /T(~T  
audit summary                                         审计总结，审计小结 6Ky"4\e  
audit team                                         审计小组 fJV VW  
audit test                                    审计测试 )ciHY6  
audit trail                                          审计轨迹 c?Qg:yU  
audit work                                        审计工作 iB_j*mX]  
audit working paper                                 审计工作底稿 ~PAn _]Z  
audited financial statement                        审计会计报表，已审计财务报表 e28#Yh@U  
Auditing Guidelines (the～)                      审计规范指南 5!%/j,?  
auditing standards                             审计准则 ;VBfzFH  
audit-oriented working paper                          (审计)业务类工作底稿 /L Tyiiz6  
authorisation                                     授权 6&T1 ZY`  
authorisation of transaction                       交易的授权 ^;_b!7*  
availability                                         可获得性 u^p[zepW\  
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balance                                      余额；差额；平衡 R>q'Ymu~  
balance sheet                                    资产负债表 DF =.G1  
bank                                                 银行 S5!2%-;<k  
bank account                                    银行账户，银行户头 9hzU@m  
bank statement                                 银行对账单 |Ay#0uQ5Y  
barter transaction                              易货交易，以物换物交易 XITQB|C??$  
basis of audit                                    审计依据 F,:VL*.5kJ  
basis of preparation                                (会计报表的)编制基础 S>Y?QQ3#wp  
book of account                               账目，账簿 :gtwvM7/B  
borrowing                                         借款，贷款，借债 giq`L1<  
branch                                              分支，分支机构，分店 4v .6 _ebL  
brought forward                                (账户余额等的)承上年，承上期，承上页 *k$& Hcr$  
budget                                              预算 >o7k%T|l$  
building                                      建筑物；大楼 XrF9*>ti?  
business conditions                                  业务情况，经营情况 "de:plMofy  
business licence                               (企业等的)营业执照 9tQk/niMM5  
business relation                                业务关系 \O~P !`  
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