[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 Jln:`!#fDf  
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审计词汇英汉对照 3ckclO\|>  
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ability to continue as a going concern               持续经营能力 5)X=*I  
acceptability                                     可接受性，可接受程度 2GG2jky{/  
acceptable level of detection risk                     检查风险的可接受水平 xskz)kk  
acceptance of engagement                       接受委托 MF'JeM;H  
accepting the engagement for the first time              首次接受委托 !dq.KwL  
access to asset                                         对资产的接触 f _:A0  
according to                                     根据，依据，依照 iWR)ke  
account balance                                账户余额 &UFZS94@r  
account for                                       对……进行会计处理，核算；解释 :g/tZd$G5  
accounting                                        会计，会计学 gjlx~.0d  
accounting advisory serve                        会计咨询服务 CTmT@A{  
accounting firm                                 会计师事务所 Dw"\/p:-3  
accounting information                      会计信息，会计资料 UPGtj"2v-  
accounting period                             会计期间 );YDtGip J  
accounting policies                                   会计政策 +b6v!7_  
accounting professional bodies                 会计职业组织，会计职业团体 #<x
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accounting records                                   会计记录 k;Y5BB  
accounting responsibility                           会计责任 m]&SNz=  
accounting service                             会计服务 3XNCAb2  
accounting standards                                会计准则 N2o7%gJw  
Accounting Standards for Business Enterprises       企业会计准则 &7s.`  
accounting system                             会计系统 lU]nd[x  
accounting treatment                                会计处理 .6J$,.Ig  
accuracy                                    准确性，精确性 -nwypu  
additional audit procedures                      追加审计程序 B#R|*g:x  
addressee                                         收件人，收信人 %z$#6?OK^  
Administration of State-owned Assets  (the～)     国有资产管理局 Dha1/g1q  
administrative laws and regulations                 行政法规 _yT Ed"$  
adverse impact                                 不利影响，负面影响 |V(0GB  
adverse opinion                                反对意见 w32y3~  
advisory group                                  咨询组，顾问组 ! dgNtI@  
agency fee                                        代理费，代理费用 0*v2y*2V  
aggregate                                          总计，合计为…… -:rUw$3J  
alternation of document and record                 变造文件和记录 \{D" !e  
alternative audit procedures                      替代审计程序，备选审计程序 VxBo1\'  
amend                                              修改，修订 !5N.B|Nt  
amortisation                                      摊销 )U#K  
analytical capacity                             分析能力 s#GLJl\E_P  
analytical procedures                               分析性程序  0+8e,  
annual financial statements                        年度会计报表，年度财务报表 }QmqoCAE~m  
appendix                                          附录，附表 9tnD=A<PS  
applicable                                         适用的 z(~_AN M4,  
applicable laws and regulations                 适用的法规 &5R&k0i r  
application systems                                  应用系统 H,NF;QPPC  
apply consistently                              一贯地执行，一贯地实施 !'O@2{?B  
appropriate                                       适当的，合适的； 1 TXioDs=_  
征用，挪用 OZ&o:/*HM  
appropriate authorization                          适当的授权 v` r:=K  
appropriateness of audit evidence                    审计证据的适当性 k;W XB|k  
approval                                    批准，核准 &e3.:[~_?  
assertion                                    (会计报表上的)认定；确认 _VXN#
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yDh6KUK  
asset                                                 资产，财产 2Z%O7V~u  
asset restructuring                             资产重组 7-A2_!_x{  
assignment of duties                                 职责的划分  AOx[  
assistant                                     助理，助理人员 v-Sd*(6  
associated company                                 联属公司，联营公司 ,"ql5Q4  
association                                        联合，结合；协会，社团 5LMw?P.<  
assumption                                       假设，假定 i@'dH3-kO  
at a given date                                         在某一特定时日 T8NxJmYqB  
attestation                                         鉴证，公证 !_(Tqyg&  
attestation service                             鉴证服务 
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audit adjustment                                审计调整 `F6C-  
audit areas                                        审计领域 % u6Sr5A[s  
audit conclusion                                审计结论 {GUF;V ^  
audit effectiveness                             审计效果 WF"k[2  
audit efficiency                                  审计效率 _vZOZKS+  
audit engagement letter                      审计业务约定书 [00m/fT6  
audit evidence                                          审计证据 -K$)DvV^(E  
audit fee                                    审计费 !!ya  
audit files                                          审计档案 E\$W_Lmr  
audit findings                                     审计中发现的事项 rM"l@3hP  
audit implementation stage                        审计实施阶段 \`"ht  
audit mark                                        审计标识 BerwI 7!=  
audit materiality                                 审计重要性 -$@h1Y
 
audit method                                     审计方法 QSj]Z A  
audit objective                                         审计目标，审计目的 2"~8Z(0  
audit of financial statements                      会计报表审计，财务报表审计 et+0FF ,  
audit opinion                                     审计意见 WPDyu .QD  
audit period                                      被审计期间，被审计年度 ?%kV?eu'  
audit plan                                          审计计划 g `4<9RMun  
audit planning                                    编制审计计划，制定审计计划，审计计划 B-ESFATc  
audit planning stage                                  审计计划阶段 oXS}IL og'  
audit procedure                                审计程序 (iGTACoF  
audit programme                               审计程序表，具体审计计划 L rPkxmR  
audit report                                       审计报告 B1Oq!k  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Q=:|R
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audit report with a qualified opinion                 有保留意见的审计报告 hzC>~Ub5  
audit report with an adverse opinion                否定意见的审计报告 Rva$IX^]  
audit report with dual dates                      双重日期审计报告 t:c.LFrF  
audit reporting stage                                 审计报告阶段 M:V_/@W.  
audit responsibility                                   审计责任 CH/rp4NeSy  
audit results                                      审计结果 lRdChoL$2  
audit risk                                          审计风险 ~_a-E  
audit sampling                                          审计抽样 F&Hrk|a  
audit sampling techniques                         审计抽样方法，审计抽样技术 J-4:H gx  
audit strategies                                  审计策略 y!%CffF2  
audit summary                                         审计总结，审计小结 3mni>*q7d  
audit team                                         审计小组 >i O!*&Y>  
audit test                                    审计测试 Np)lI
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audit trail                                          审计轨迹 (9h`3#  
audit work                                        审计工作 )_NO4`ejs/  
audit working paper                                 审计工作底稿 UZ$/Ni  
audited financial statement                        审计会计报表，已审计财务报表 P }uOJVQ_  
Auditing Guidelines (the～)                      审计规范指南 WjjB<YKzF  
auditing standards                             审计准则 p<;0g9,1  
audit-oriented working paper                          (审计)业务类工作底稿 xwty<?dRW1  
authorisation                                     授权 [8*)8jP3  
authorisation of transaction                       交易的授权 -{+}@?  
availability                                         可获得性 {BHO /q3  
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balance                                      余额；差额；平衡 s9d_GhT%-  
balance sheet                                    资产负债表 }d }lR  
bank                                                 银行 h pJ-
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bank account                                    银行账户，银行户头 0|b>I!_"g  
bank statement                                 银行对账单 o`RKXfCq  
barter transaction                              易货交易，以物换物交易 Tb-F]lg$  
basis of audit                                    审计依据 w`=\5Oa.G  
basis of preparation                                (会计报表的)编制基础 7[wieYj{  
book of account                               账目，账簿 I2^8pTLh  
borrowing                                         借款，贷款，借债 8sCv]|cn  
branch                                              分支，分支机构，分店 EZ`{
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brought forward                                (账户余额等的)承上年，承上期，承上页  f V(J|  
budget                                              预算 nNU2([  
building                                      建筑物；大楼 r"R#@V\'1b  
business conditions                                  业务情况，经营情况 dq[xwRU1  
business licence                               (企业等的)营业执照 Hq 188<  
business relation                                业务关系 I`p;F!s  
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