[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 ^.9I[Umua  
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审计词汇英汉对照 @n##.th  
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ability to continue as a going concern               持续经营能力 P]G`Y>#$r  
acceptability                                     可接受性，可接受程度 -a[]#v9  
acceptable level of detection risk                     检查风险的可接受水平 $}/ !mXI5  
acceptance of engagement                       接受委托 H `V3oS~}  
accepting the engagement for the first time              首次接受委托 Ibd na9z7  
access to asset                                         对资产的接触 ~D)!zQkD  
according to                                     根据，依据，依照 uII:Y{G  
account balance                                账户余额 nVC:5ie  
account for                                       对……进行会计处理，核算；解释 eiaLzI,O  
accounting                                        会计，会计学 &&;ol}W  
accounting advisory serve                        会计咨询服务 yw
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accounting firm                                 会计师事务所 *SX'Or,  
accounting information                      会计信息，会计资料 +0Rr5^8u  
accounting period                             会计期间 L@|W&N;%a  
accounting policies                                   会计政策 t-$R)vZ}M  
accounting professional bodies                 会计职业组织，会计职业团体 89@e &h*  
accounting records                                   会计记录 R;_U BQ)  
accounting responsibility                           会计责任 lnFOD+y9  
accounting service                             会计服务 -m:i~^ u  
accounting standards                                会计准则 heliL/  
Accounting Standards for Business Enterprises       企业会计准则  GP5Y5)  
accounting system                             会计系统 S3=M k~_&  
accounting treatment                                会计处理 H3"[zg9L:a  
accuracy                                    准确性，精确性 !ACWv*pW  
additional audit procedures                      追加审计程序 i~dW)7  
addressee                                         收件人，收信人 D %`64R  
Administration of State-owned Assets  (the～)     国有资产管理局 bg'B^E3  
administrative laws and regulations                 行政法规 6.Nu[-?  
adverse impact                                 不利影响，负面影响 "bRg_]\q6  
adverse opinion                                反对意见 -T4{PM  
advisory group                                  咨询组，顾问组 [UVxtMJ  
agency fee                                        代理费，代理费用 Hb3+$vJ^  
aggregate                                          总计，合计为…… NW`.RGLI<  
alternation of document and record                 变造文件和记录 $Gs&' yR  
alternative audit procedures                      替代审计程序，备选审计程序 Vs~^r>  
amend                                              修改，修订 B8^tIq  
amortisation                                      摊销 6}. B2f9  
analytical capacity                             分析能力 4-4lh TE(  
analytical procedures                               分析性程序 |#x;}_>7  
annual financial statements                        年度会计报表，年度财务报表 YWSo:)LY  
appendix                                          附录，附表 Tw{H+B"uVz  
applicable                                         适用的 I)E +  
applicable laws and regulations                 适用的法规 )
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application systems                                  应用系统 bh&,*Y6=  
apply consistently                              一贯地执行，一贯地实施 BYEqTwhT&  
appropriate                                       适当的，合适的； M#JOX/  
征用，挪用 6u3DxFiTm  
appropriate authorization                          适当的授权 {}?s0U$5  
appropriateness of audit evidence                    审计证据的适当性 H(ht{.sjI  
approval                                    批准，核准 _F^k>Lq&d  
assertion                                    (会计报表上的)认定；确认 =z]&E 78Y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z0Vd(QL  
asset                                                 资产，财产 `e0U-W]kF  
asset restructuring                             资产重组 f- pt8  
assignment of duties                                 职责的划分 #D3e\(  
assistant                                     助理，助理人员 mD:d,,~  
associated company                                 联属公司，联营公司 K6kPNi  
association                                        联合，结合；协会，社团 ?#xNz=V  
assumption                                       假设，假定 br}.s@~  
at a given date                                         在某一特定时日 pr\yc  
attestation                                         鉴证，公证 . ({aPtSt!  
attestation service                             鉴证服务 ^>uzMR!q5  
audit adjustment                                审计调整 Dn _D6H  
audit areas                                        审计领域
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audit conclusion                                审计结论 !%NxSJ  
audit effectiveness                             审计效果 p8
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audit efficiency                                  审计效率 S(5.y%"<  
audit engagement letter                      审计业务约定书 |v8>22y  
audit evidence                                          审计证据 a J[VX) "J  
audit fee                                    审计费 yw5MlZ4P=  
audit files                                          审计档案 ={b/s31H:  
audit findings                                     审计中发现的事项 h[3N/yP  
audit implementation stage                        审计实施阶段 ?rWqFM:hb  
audit mark                                        审计标识 K;G1cFFyG  
audit materiality                                 审计重要性 VG+Yhm<SL  
audit method                                     审计方法 m?xzx^xs/  
audit objective                                         审计目标，审计目的 &Z5$ 5,[  
audit of financial statements                      会计报表审计，财务报表审计 _%!C;`3Y  
audit opinion                                     审计意见 je.jui"  
audit period                                      被审计期间，被审计年度 kR6rf
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audit plan                                          审计计划 aZ2liR\QE  
audit planning                                    编制审计计划，制定审计计划，审计计划 AynWs5|z=  
audit planning stage                                  审计计划阶段 "j3Yu4_ks  
audit procedure                                审计程序 8iD_md_[  
audit programme                               审计程序表，具体审计计划 DTN@b!  
audit report                                       审计报告 q^Lj)zmnK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zY(*Xk  
audit report with a qualified opinion                 有保留意见的审计报告 jgYUS@}  
audit report with an adverse opinion                否定意见的审计报告 wCe
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audit report with dual dates                      双重日期审计报告 WDKj)f9cy  
audit reporting stage                                 审计报告阶段 ][:6En}  
audit responsibility                                   审计责任 4XQv  
audit results                                      审计结果 b#P,  
audit risk                                          审计风险 eGvHU ;@  
audit sampling                                          审计抽样 b=-<4Vu*\  
audit sampling techniques                         审计抽样方法，审计抽样技术 W<yh{u&,  
audit strategies                                  审计策略 R+gh 2 6e  
audit summary                                         审计总结，审计小结 TxwZA  
audit team                                         审计小组 C#p$YQf  
audit test                                    审计测试 HvK<>9  
audit trail                                          审计轨迹 0fXdE ;M3  
audit work                                        审计工作 : r:5a(sq  
audit working paper                                 审计工作底稿 "2 ma]Ps  
audited financial statement                        审计会计报表，已审计财务报表 `HgT5}  
Auditing Guidelines (the～)                      审计规范指南 <'-}6f3  
auditing standards                             审计准则 U[c,cdA  
audit-oriented working paper                          (审计)业务类工作底稿 B~lrd#qC  
authorisation                                     授权 WY?(C@>s  
authorisation of transaction                       交易的授权 h;^h[q1'  
availability                                         可获得性 zbx,qctYo$  
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balance                                      余额；差额；平衡 WHvN6  
balance sheet                                    资产负债表 . CLiv  
bank                                                 银行 t}qoIxy)  
bank account                                    银行账户，银行户头 n+rAbn5o$  
bank statement                                 银行对账单 = YB3^Z  
barter transaction                              易货交易，以物换物交易 *r?g&Vw$m  
basis of audit                                    审计依据 N3MMxm_u  
basis of preparation                                (会计报表的)编制基础 5(%+8<2  
book of account                               账目，账簿 Exc`>Y q  
borrowing                                         借款，贷款，借债 hrNri$  
branch                                              分支，分支机构，分店 -/B}XNW  
brought forward                                (账户余额等的)承上年，承上期，承上页 E[Tz%x=P  
budget                                              预算 r{#od 7;  
building                                      建筑物；大楼 @GBS-iT3  
business conditions                                  业务情况，经营情况 |Ag~k? QC  
business licence                               (企业等的)营业执照 yps7MM-r  
business relation                                业务关系 `T{{wty  
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