[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 7As|Ns`  
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审计词汇英汉对照 fn NYX]_bk  
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ability to continue as a going concern               持续经营能力 :gB[O>'<m  
acceptability                                     可接受性，可接受程度 <N` J`J-[  
acceptable level of detection risk                     检查风险的可接受水平 LS5vW|]w  
acceptance of engagement                       接受委托 C-?%uF  
accepting the engagement for the first time              首次接受委托 `D": Q=:  
access to asset                                         对资产的接触 Mze;k3  
according to                                     根据，依据，依照 [tH-D$V  
account balance                                账户余额 3VUWX5K?  
account for                                       对……进行会计处理，核算；解释 #CnHf  
accounting                                        会计，会计学 AxZD-|.  
accounting advisory serve                        会计咨询服务 b-Z4 Jo G  
accounting firm                                 会计师事务所 q\q=PB6r  
accounting information                      会计信息，会计资料 L3p`  
accounting period                             会计期间 90# ;?#  
accounting policies                                   会计政策 {w8 NN-n  
accounting professional bodies                 会计职业组织，会计职业团体 Hi yc#-4  
accounting records                                   会计记录 "&/]@)TPz  
accounting responsibility                           会计责任 qA:#iJ8w  
accounting service                             会计服务 Ic{F*nnM  
accounting standards                                会计准则 iz~ pGkt  
Accounting Standards for Business Enterprises       企业会计准则 7nVRn9Hn  
accounting system                             会计系统 O$g_@B0E1  
accounting treatment                                会计处理 HeK h>  
accuracy                                    准确性，精确性 bO;(bE m@  
additional audit procedures                      追加审计程序 K9kUS  
addressee                                         收件人，收信人 .,i(2^  
Administration of State-owned Assets  (the～)     国有资产管理局 4_D@ST%  
administrative laws and regulations                 行政法规 +@
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adverse impact                                 不利影响，负面影响 i,nm`Z>u  
adverse opinion                                反对意见 8LI-gp\ 2  
advisory group                                  咨询组，顾问组 :qvI%1cP=  
agency fee                                        代理费，代理费用 DS2)@  
aggregate                                          总计，合计为…… pCu!l#J  
alternation of document and record                 变造文件和记录 Ln.ZVMZ;  
alternative audit procedures                      替代审计程序，备选审计程序 m$ LVCB  
amend                                              修改，修订 #-Z8Z i"44  
amortisation                                      摊销 +xXH2b$wWC  
analytical capacity                             分析能力 J@L9p46,  
analytical procedures                               分析性程序 d$Y7u  
annual financial statements                        年度会计报表，年度财务报表 M0' a9.d  
appendix                                          附录，附表 3^StIw{X  
applicable                                         适用的 jDRe)bo4  
applicable laws and regulations                 适用的法规 BYM3jXWi0v  
application systems                                  应用系统 $2MAZGJV
 
apply consistently                              一贯地执行，一贯地实施 o3Vn<Z$/Cl  
appropriate                                       适当的，合适的； \#rO!z d  
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appropriate authorization                          适当的授权 T'#!~GpB  
appropriateness of audit evidence                    审计证据的适当性 =l9T7az  
approval                                    批准，核准 1mSaS4!"B  
assertion                                    (会计报表上的)认定；确认 G2#d$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -.<k~71  
asset                                                 资产，财产 >az;!7~cD  
asset restructuring                             资产重组 @cq`:_.[  
assignment of duties                                 职责的划分 m7 %C#+67  
assistant                                     助理，助理人员 WV"jH9"[  
associated company                                 联属公司，联营公司 _Hd{sd#xX1  
association                                        联合，结合；协会，社团 [Qdq}FYr  
assumption                                       假设，假定 gr-x|wK  
at a given date                                         在某一特定时日 k]rLjcB  
attestation                                         鉴证，公证 .A1\J@b  
attestation service                             鉴证服务 >~\w+^2f8  
audit adjustment                                审计调整 '(#g1H3  
audit areas                                        审计领域 a45ss7  
audit conclusion                                审计结论 =3 +
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audit effectiveness                             审计效果 &*&?0ov^"  
audit efficiency                                  审计效率 7@PIM5h  
audit engagement letter                      审计业务约定书 _ jAo:K_Z  
audit evidence                                          审计证据 (shK  
audit fee                                    审计费 &s)0z)mR8&  
audit files                                          审计档案 eX2<}'W<  
audit findings                                     审计中发现的事项 Iia.k'N  
audit implementation stage                        审计实施阶段 h7;bclU  
audit mark                                        审计标识 S^f:`9ab9  
audit materiality                                 审计重要性 }'=h4yI  
audit method                                     审计方法 g6sjc,`  
audit objective                                         审计目标，审计目的 \m@Y WO?L  
audit of financial statements                      会计报表审计，财务报表审计 3^ .8.q(6  
audit opinion                                     审计意见 }~o ikN:  
audit period                                      被审计期间，被审计年度 y1BgK>R  
audit plan                                          审计计划 XNH4==4  
audit planning                                    编制审计计划，制定审计计划，审计计划 &!y]:CC{  
audit planning stage                                  审计计划阶段 ^ft]b
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audit procedure                                审计程序 m
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audit programme                               审计程序表，具体审计计划 -)<m S  
audit report                                       审计报告 ,fnsE^}.U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t#<KxwhcN  
audit report with a qualified opinion                 有保留意见的审计报告 u8OxD  
audit report with an adverse opinion                否定意见的审计报告 IbWPlbH  
audit report with dual dates                      双重日期审计报告 L"rcv:QWZa  
audit reporting stage                                 审计报告阶段 g-yi xU  
audit responsibility                                   审计责任 1.R kIB  
audit results                                      审计结果 O
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audit risk                                          审计风险 ^p_u.P  
audit sampling                                          审计抽样 zH'2s-.bi  
audit sampling techniques                         审计抽样方法，审计抽样技术 y67uH4&Vm  
audit strategies                                  审计策略 (3md:r<-  
audit summary                                         审计总结，审计小结 B;-2$ 77  
audit team                                         审计小组 H2E b\v`#  
audit test                                    审计测试 4w{-'M.B  
audit trail                                          审计轨迹 k_3
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audit work                                        审计工作 acOJ]]   
audit working paper                                 审计工作底稿 C=VIT*=  
audited financial statement                        审计会计报表，已审计财务报表 CW:gEm+  
Auditing Guidelines (the～)                      审计规范指南 KtTza5aF  
auditing standards                             审计准则 2z983^  
audit-oriented working paper                          (审计)业务类工作底稿 F$*3@Y  
authorisation                                     授权 vSM_]fn  
authorisation of transaction                       交易的授权 C(]'&~}(  
availability                                         可获得性 A/Khk2-:  
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balance                                      余额；差额；平衡 _@E "7<\  
balance sheet                                    资产负债表 lIuXo3  
bank                                                 银行 { (\(m/!Z  
bank account                                    银行账户，银行户头 Sl.o,W^  
bank statement                                 银行对账单 ^'B-sz{{  
barter transaction                              易货交易，以物换物交易 H4skvIl  
basis of audit                                    审计依据 *fP(6e#G,  
basis of preparation                                (会计报表的)编制基础 j??tmo  
book of account                               账目，账簿 )!C7bTv 4  
borrowing                                         借款，贷款，借债 93I'cWN  
branch                                              分支，分支机构，分店 G\1J _al  
brought forward                                (账户余额等的)承上年，承上期，承上页 n(jjvLf  
budget                                              预算 ck$2Ue2`@w  
building                                      建筑物；大楼 Igjr~@#  
business conditions                                  业务情况，经营情况 o zxYH],  
business licence                               (企业等的)营业执照 8D2yR#3  
business relation                                业务关系 ,QS'$n  
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