[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 ^\Gaf5{  
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审计词汇英汉对照 =t\HtAXn[  
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ability to continue as a going concern               持续经营能力 AI}29L3C  
acceptability                                     可接受性，可接受程度 | z=:D*uh~  
acceptable level of detection risk                     检查风险的可接受水平 & $ZJfHD@  
acceptance of engagement                       接受委托 9ar+Ph@*  
accepting the engagement for the first time              首次接受委托 '+LC.lM  
access to asset                                         对资产的接触 #9uNJla
 
according to                                     根据，依据，依照 UM%]A'h2O"  
account balance                                账户余额 #u`i4  
account for                                       对……进行会计处理，核算；解释 {{w5F2b((%  
accounting                                        会计，会计学 GY%lPp  
accounting advisory serve                        会计咨询服务 gZF-zhnC  
accounting firm                                 会计师事务所 *P]FX-D3  
accounting information                      会计信息，会计资料 ya8MjGo  
accounting period                             会计期间 T+7-6y+ d  
accounting policies                                   会计政策 `Nmw  
accounting professional bodies                 会计职业组织，会计职业团体 6OuB}*  
accounting records                                   会计记录 ~'k.'O{  
accounting responsibility                           会计责任 D&KRJQ/  
accounting service                             会计服务 *o <S{  
accounting standards                                会计准则 ]JF>a_2wG  
Accounting Standards for Business Enterprises       企业会计准则 U
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accounting system                             会计系统 Q]wM WV  
accounting treatment                                会计处理 Kv
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accuracy                                    准确性，精确性 UPQ?vh2F2  
additional audit procedures                      追加审计程序 Ry
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addressee                                         收件人，收信人 1\K%^<QY  
Administration of State-owned Assets  (the～)     国有资产管理局 ZqH.$nXP  
administrative laws and regulations                 行政法规 8i"v7}  
adverse impact                                 不利影响，负面影响 J3`a}LyDf  
adverse opinion                                反对意见 ~Ry?}5&:  
advisory group                                  咨询组，顾问组 Hz39
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agency fee                                        代理费，代理费用 I~ Q2jg2  
aggregate                                          总计，合计为…… %"kF i  
alternation of document and record                 变造文件和记录 %X)w$}
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alternative audit procedures                      替代审计程序，备选审计程序 (Ubz@s^  
amend                                              修改，修订 LCKCg[D  
amortisation                                      摊销 Bc{j0Su  
analytical capacity                             分析能力 d^AXhQjQN-  
analytical procedures                               分析性程序 .)J7 \z8m  
annual financial statements                        年度会计报表，年度财务报表 &[Qv Mh  
appendix                                          附录，附表 6Q\0v  
applicable                                         适用的 _M[@a6?  
applicable laws and regulations                 适用的法规 fg"]4&`j-  
application systems                                  应用系统 g:&YSjO>G  
apply consistently                              一贯地执行，一贯地实施 IL*Ghq{/  
appropriate                                       适当的，合适的； +ZOjbI)  
征用，挪用 Y~vyCU5nWR  
appropriate authorization                          适当的授权 {yFCGCs  
appropriateness of audit evidence                    审计证据的适当性 rD^ b{]E3  
approval                                    批准，核准 2Iv&XxSo  
assertion                                    (会计报表上的)认定；确认 aTXmF1_n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3azyqpwU$  
asset                                                 资产，财产 NPc@;g]d"  
asset restructuring                             资产重组 U~h f,Oxi  
assignment of duties                                 职责的划分 !' ;1;k);  
assistant                                     助理，助理人员 'YKyY:eZ  
associated company                                 联属公司，联营公司 k2] fUP  
association                                        联合，结合；协会，社团 E
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assumption                                       假设，假定 Ss>ez8q  
at a given date                                         在某一特定时日 \piB*"ln  
attestation                                         鉴证，公证 3(?V!y{@  
attestation service                             鉴证服务 \0bao<  
audit adjustment                                审计调整 Z9S5rPHEL  
audit areas                                        审计领域 f7&53yZF  
audit conclusion                                审计结论 ,v
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audit effectiveness                             审计效果 (x)}k&B;  
audit efficiency                                  审计效率 (^),G -]  
audit engagement letter                      审计业务约定书 NJ%>|`FEi7  
audit evidence                                          审计证据 /? (\6Z_A  
audit fee                                    审计费 OO$YwOKS  
audit files                                          审计档案 04 o>POR  
audit findings                                     审计中发现的事项 $r3kAM;V:  
audit implementation stage                        审计实施阶段 ^~dBO%M^  
audit mark                                        审计标识 5B:%##Ug5  
audit materiality                                 审计重要性 r1pj-   
audit method                                     审计方法 S1d^mu  
audit objective                                         审计目标，审计目的 ,#/%Fn%T  
audit of financial statements                      会计报表审计，财务报表审计 VK)vb.:  
audit opinion                                     审计意见 Z|t`}lK  
audit period                                      被审计期间，被审计年度  kD}w5 U  
audit plan                                          审计计划 -q&K9ZCl`  
audit planning                                    编制审计计划，制定审计计划，审计计划 w; rQ\gj  
audit planning stage                                  审计计划阶段 3rdrNc  
audit procedure                                审计程序 4fR}+[~2  
audit programme                               审计程序表，具体审计计划 [:Upn)9  
audit report                                       审计报告 \}Hi\k+h':  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 W{@,DQ  
audit report with a qualified opinion                 有保留意见的审计报告 P0 4Q_A  
audit report with an adverse opinion                否定意见的审计报告 K$1(HbL  
audit report with dual dates                      双重日期审计报告 5u5-:#sLy  
audit reporting stage                                 审计报告阶段 $V/Hr/0  
audit responsibility                                   审计责任 e9\eh? bPU  
audit results                                      审计结果 ,`Yx(4!rR  
audit risk                                          审计风险 v~B "Il  
audit sampling                                          审计抽样 U))2?#  
audit sampling techniques                         审计抽样方法，审计抽样技术 [}+h86:y  
audit strategies                                  审计策略 V7S[rI<<r  
audit summary                                         审计总结，审计小结 2h;#BJ))  
audit team                                         审计小组 TWU[/>K  
audit test                                    审计测试 r*F^8_YMK  
audit trail                                          审计轨迹 4{v?<x8  
audit work                                        审计工作 w/49O;rV  
audit working paper                                 审计工作底稿 >?L)+*^  
audited financial statement                        审计会计报表，已审计财务报表 jtH>&O  
Auditing Guidelines (the～)                      审计规范指南 .EfGL_  
auditing standards                             审计准则  8MZ: =  
audit-oriented working paper                          (审计)业务类工作底稿 (ah^</  
authorisation                                     授权 }+/F?_I= %  
authorisation of transaction                       交易的授权 =".sCV9"N  
availability                                         可获得性 &Hj1jM'  
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balance                                      余额；差额；平衡 _xz>O[unf  
balance sheet                                    资产负债表 ^D]y<@01  
bank                                                 银行 dq4t@:\o0  
bank account                                    银行账户，银行户头 7`P1=`..  
bank statement                                 银行对账单 ZUd*[\F~!  
barter transaction                              易货交易，以物换物交易 p|`[8uY?  
basis of audit                                    审计依据 Io* mFa?  
basis of preparation                                (会计报表的)编制基础 (?vKe5  
book of account                               账目，账簿 S=zW wo$  
borrowing                                         借款，贷款，借债  _(_U=  
branch                                              分支，分支机构，分店 aYmN' POi  
brought forward                                (账户余额等的)承上年，承上期，承上页  6j6P&[  
budget                                              预算 D/`b~Yl  
building                                      建筑物；大楼 B*;PF  
business conditions                                  业务情况，经营情况 )VM'^sV?  
business licence                               (企业等的)营业执照 .a_xQ]eQ  
business relation                                业务关系 p5V.O20  
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