[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 /RX7AXXB  
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审计词汇英汉对照 ZJy D/9y  
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ability to continue as a going concern               持续经营能力 :JW~$4  
acceptability                                     可接受性，可接受程度 kwWO1=ikz@  
acceptable level of detection risk                     检查风险的可接受水平 t:m t9}$d  
acceptance of engagement                       接受委托 XKk s j!'B  
accepting the engagement for the first time              首次接受委托 BOt\"N  
access to asset                                         对资产的接触 `q$DNOrS  
according to                                     根据，依据，依照 (c(?s`;  
account balance                                账户余额 ip1jY!   
account for                                       对……进行会计处理，核算；解释 b<=K@I.=  
accounting                                        会计，会计学 dN\pe@#lKP  
accounting advisory serve                        会计咨询服务 
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accounting firm                                 会计师事务所 QXXc Jc~  
accounting information                      会计信息，会计资料 *D4H;P#  
accounting period                             会计期间 .rxc"fR4_  
accounting policies                                   会计政策 ZJR{c5TE  
accounting professional bodies                 会计职业组织，会计职业团体 lFc3 5  
accounting records                                   会计记录 ?W.Y x7c  
accounting responsibility                           会计责任 n>#h(  
accounting service                             会计服务 ?$ YE  
accounting standards                                会计准则 azE>uEsE  
Accounting Standards for Business Enterprises       企业会计准则 QL|Vke:N4  
accounting system                             会计系统 >D-$M_  
accounting treatment                                会计处理 ~x4Y57  
accuracy                                    准确性，精确性 D+ jk0*bJ  
additional audit procedures                      追加审计程序 N3x}YHFF  
addressee                                         收件人，收信人 z,2m7C  
Administration of State-owned Assets  (the～)     国有资产管理局 9F ,jvCM63  
administrative laws and regulations                 行政法规 .`hlw'20  
adverse impact                                 不利影响，负面影响 3FX`dZ  
adverse opinion                                反对意见 *}
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advisory group                                  咨询组，顾问组 #jDO?Y Sa  
agency fee                                        代理费，代理费用 \[,7#  
aggregate                                          总计，合计为…… fl)Oto7  
alternation of document and record                 变造文件和记录 x;b'y4kH  
alternative audit procedures                      替代审计程序，备选审计程序 Q{$2D&  
amend                                              修改，修订 m$@CwQj  
amortisation                                      摊销 *YtITyDS3>  
analytical capacity                             分析能力 Z.h`yRhO  
analytical procedures                               分析性程序 ](Sp0t  
annual financial statements                        年度会计报表，年度财务报表 dFFB\|e;0  
appendix                                          附录，附表 }bB_[+YV`{  
applicable                                         适用的 4Pz9&
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applicable laws and regulations                 适用的法规 j&44wuf  
application systems                                  应用系统 iqOd] H]v  
apply consistently                              一贯地执行，一贯地实施 r*tGT_/6  
appropriate                                       适当的，合适的； j?.VJ^Ff/u  
征用，挪用 sq<y2j1oF  
appropriate authorization                          适当的授权 i$%V)pH~F  
appropriateness of audit evidence                    审计证据的适当性 :!r_dmJ  
approval                                    批准，核准 pD &\Z~5
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assertion                                    (会计报表上的)认定；确认 =)y=M!T2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 re^1f v  
asset                                                 资产，财产 C w$y  
asset restructuring                             资产重组 ~L}0)FZ\9  
assignment of duties                                 职责的划分 h|jsi*4NnL  
assistant                                     助理，助理人员 c\RDa|B,  
associated company                                 联属公司，联营公司 }O!LTD  
association                                        联合，结合；协会，社团 uvm=i .  
assumption                                       假设，假定 u }ab[$Q5  
at a given date                                         在某一特定时日 Y<kvJb&1*  
attestation                                         鉴证，公证 Y
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attestation service                             鉴证服务 p\!+j@H:  
audit adjustment                                审计调整 7v=Nh  
audit areas                                        审计领域 T=>&`aZH  
audit conclusion                                审计结论 a{H~>d<?  
audit effectiveness                             审计效果 LrK6*y,z  
audit efficiency                                  审计效率 \hm=AGI
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audit engagement letter                      审计业务约定书 98V9AOgk  
audit evidence                                          审计证据 KU$.m3A>  
audit fee                                    审计费 &d6'$h:kHb  
audit files                                          审计档案 ,AM6E63  
audit findings                                     审计中发现的事项 o"5R^a@  
audit implementation stage                        审计实施阶段 ph3[}><6  
audit mark                                        审计标识 ?)JW}3<.  
audit materiality                                 审计重要性 KDCq::P<  
audit method                                     审计方法 &z,w0FOre  
audit objective                                         审计目标，审计目的 [81k4kU  
audit of financial statements                      会计报表审计，财务报表审计 n:;2Z  
audit opinion                                     审计意见 T>L6 X:d  
audit period                                      被审计期间，被审计年度 @BBqH&<`  
audit plan                                          审计计划 1?mQ fW@G  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ig S.U  
audit planning stage                                  审计计划阶段 [kn`~
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audit procedure                                审计程序 C96|T>bk  
audit programme                               审计程序表，具体审计计划 W\X51DrEx  
audit report                                       审计报告 ``zg |h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 7';PI!$  
audit report with a qualified opinion                 有保留意见的审计报告 0HF",:yl  
audit report with an adverse opinion                否定意见的审计报告 *<BasP  
audit report with dual dates                      双重日期审计报告 -3bl!9h^  
audit reporting stage                                 审计报告阶段 scrNnO[3j  
audit responsibility                                   审计责任 ~ZL}j+L/  
audit results                                      审计结果 $~U_VQIA^  
audit risk                                          审计风险 /FB'  
audit sampling                                          审计抽样 N/^r9Nu  
audit sampling techniques                         审计抽样方法，审计抽样技术 )eUb@Eu  
audit strategies                                  审计策略 xe%+Yb]  
audit summary                                         审计总结，审计小结 wUl}x)xo  
audit team                                         审计小组 L2Mcs  
audit test                                    审计测试 8=<d2u'  
audit trail                                          审计轨迹 0 oM~e  
audit work                                        审计工作 ;m7$U  
audit working paper                                 审计工作底稿 dG6Mo76  
audited financial statement                        审计会计报表，已审计财务报表 m&o&XVC  
Auditing Guidelines (the～)                      审计规范指南 MiS$Y  
auditing standards                             审计准则 'w!Hjq]$  
audit-oriented working paper                          (审计)业务类工作底稿 >\KBXS}  
authorisation                                     授权 !U*i13  
authorisation of transaction                       交易的授权 ESb  
availability                                         可获得性 o6oZk0  
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balance                                      余额；差额；平衡 nq A> }A  
balance sheet                                    资产负债表 ,mjwQ6:Ny  
bank                                                 银行 qhiQ!fMQ  
bank account                                    银行账户，银行户头 v{&c god  
bank statement                                 银行对账单 ~` #t?1SP  
barter transaction                              易货交易，以物换物交易 _ @ \  
basis of audit                                    审计依据 z\Qg 3BS  
basis of preparation                                (会计报表的)编制基础 HR)joD*q;[  
book of account                               账目，账簿  #*?5  
borrowing                                         借款，贷款，借债 vek9. 4! ]  
branch                                              分支，分支机构，分店 u["Pg  
brought forward                                (账户余额等的)承上年，承上期，承上页  +loD{  
budget                                              预算 mp!6MOQ  
building                                      建筑物；大楼 a?&oOQd-iP  
business conditions                                  业务情况，经营情况 Tz erAX^  
business licence                               (企业等的)营业执照 [u/g =^+u  
business relation                                业务关系 &LHQ)?  
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