[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 Y'Z+, CNf  
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审计词汇英汉对照 \,sg)^w@  
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ability to continue as a going concern               持续经营能力 3D)b*fPc  
acceptability                                     可接受性，可接受程度 ?z"KnR+?Q  
acceptable level of detection risk                     检查风险的可接受水平 ~2/{3m{3A  
acceptance of engagement                       接受委托 F* #h9 Y  
accepting the engagement for the first time              首次接受委托 mjEs5XCC"  
access to asset                                         对资产的接触 vZajT!h  
according to                                     根据，依据，依照 zfjTQMaxh  
account balance                                账户余额 .yVnw^gu  
account for                                       对……进行会计处理，核算；解释 $`vkw(;t)1  
accounting                                        会计，会计学 !%mi&ak(Rn  
accounting advisory serve                        会计咨询服务 rF'R>/H  
accounting firm                                 会计师事务所 ZM~`Gd9K0E  
accounting information                      会计信息，会计资料 [xpQH?  
accounting period                             会计期间 E'%lxr  
accounting policies                                   会计政策 ,
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accounting professional bodies                 会计职业组织，会计职业团体 St>`p-  
accounting records                                   会计记录 DMkhbo&+  
accounting responsibility                           会计责任 2z983^  
accounting service                             会计服务 F$*3@Y  
accounting standards                                会计准则 vSM_]fn  
Accounting Standards for Business Enterprises       企业会计准则 C(]'&~}(  
accounting system                             会计系统 +$(0w35V5  
accounting treatment                                会计处理 WF/l7u#
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accuracy                                    准确性，精确性 -NDi5i\  
additional audit procedures                      追加审计程序 n9fk,3  
addressee                                         收件人，收信人 `)[dVfxA  
Administration of State-owned Assets  (the～)     国有资产管理局 PZ34*q  
administrative laws and regulations                 行政法规 6.Bh3p  
adverse impact                                 不利影响，负面影响 u3Do~RyL[  
adverse opinion                                反对意见 U1Yo7nVf  
advisory group                                  咨询组，顾问组 #'>?:k  
agency fee                                        代理费，代理费用 cw+g z!!  
aggregate                                          总计，合计为…… <*YO~S(R  
alternation of document and record                 变造文件和记录 Z5>V{o  
alternative audit procedures                      替代审计程序，备选审计程序 n(jjvLf  
amend                                              修改，修订 /S/aUvN  
amortisation                                      摊销 :l~EE!  
analytical capacity                             分析能力 \|Qb[{<:,  
analytical procedures                               分析性程序 9bEM#Hj  
annual financial statements                        年度会计报表，年度财务报表 ?`A9(#ySM  
appendix                                          附录，附表 a9[<  ^  
applicable                                         适用的 >Me]m<$E;  
applicable laws and regulations                 适用的法规 =hcPTU-QU  
application systems                                  应用系统 GEtbs+[  
apply consistently                              一贯地执行，一贯地实施 g+9v$[!  
appropriate                                       适当的，合适的； a`38db(z  
征用，挪用 g9qC{xd  
appropriate authorization                          适当的授权 8ath45G@  
appropriateness of audit evidence                    审计证据的适当性 _[1^
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approval                                    批准，核准 ycjJbL(.  
assertion                                    (会计报表上的)认定；确认 E!@/NE\-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 WW3  B  
asset                                                 资产，财产 C*O ,rm}  
asset restructuring                             资产重组 
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assignment of duties                                 职责的划分 kZK//YN#  
assistant                                     助理，助理人员 -gSj>b7T  
associated company                                 联属公司，联营公司 /:Y9sz uW`  
association                                        联合，结合；协会，社团 ! o^Ic`FhS  
assumption                                       假设，假定 H56 ^n<tg  
at a given date                                         在某一特定时日  lzoeST  
attestation                                         鉴证，公证 ,F}r@  
attestation service                             鉴证服务 <~O}6HQ#  
audit adjustment                                审计调整 =
43d%N  
audit areas                                        审计领域 ~BQV]BJ7  
audit conclusion                                审计结论 0h:G4  
audit effectiveness                             审计效果 !u%9;>T7  
audit efficiency                                  审计效率 a hwy_\  
audit engagement letter                      审计业务约定书 #gI&lO*\gr  
audit evidence                                          审计证据 /u?9S/  
audit fee                                    审计费 F8 ?uQP8  
audit files                                          审计档案 gr\@sx?b  
audit findings                                     审计中发现的事项 fD(7FN8  
audit implementation stage                        审计实施阶段 # |ddyCg2  
audit mark                                        审计标识 w^U}|h"  
audit materiality                                 审计重要性 7&px+155  
audit method                                     审计方法 4 iKR{P6  
audit objective                                         审计目标，审计目的 H%cp^G  
audit of financial statements                      会计报表审计，财务报表审计 w~{| S7/  
audit opinion                                     审计意见 lJ'trYaq7  
audit period                                      被审计期间，被审计年度 Ft$^x-d  
audit plan                                          审计计划 bHJoEYY^  
audit planning                                    编制审计计划，制定审计计划，审计计划 H1C%o0CPY  
audit planning stage                                  审计计划阶段 |f3U%2@  
audit procedure                                审计程序 3/l\ <{  
audit programme                               审计程序表，具体审计计划 2x6<8J8v*  
audit report                                       审计报告 .c:)Qli  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pEkOSG  
audit report with a qualified opinion                 有保留意见的审计报告 g#Mv&tU  
audit report with an adverse opinion                否定意见的审计报告 5=m3J!?  
audit report with dual dates                      双重日期审计报告 XW^8A77H  
audit reporting stage                                 审计报告阶段 v}&#f&q!  
audit responsibility                                   审计责任 [5!'ykZ  
audit results                                      审计结果 }<.7xz|V  
audit risk                                          审计风险 vi<X3G6Xh  
audit sampling                                          审计抽样 p6 <}3m$  
audit sampling techniques                         审计抽样方法，审计抽样技术 33,;i
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audit strategies                                  审计策略 y3IA '  
audit summary                                         审计总结，审计小结 1GUqT 9)  
audit team                                         审计小组 =tNzGaWJ  
audit test                                    审计测试  rWqkdi1  
audit trail                                          审计轨迹 QQT G9s  
audit work                                        审计工作 ^A- sS~w  
audit working paper                                 审计工作底稿 '1]+8E `Z  
audited financial statement                        审计会计报表，已审计财务报表 q`cEA<~S  
Auditing Guidelines (the～)                      审计规范指南 ?LR"hZ>  
auditing standards                             审计准则 0FTRm2(  
audit-oriented working paper                          (审计)业务类工作底稿 6{ C Fe|XN  
authorisation                                     授权 3y/1!A3  
authorisation of transaction                       交易的授权 Pf{`/UlD  
availability                                         可获得性 [4ee <J  
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balance                                      余额；差额；平衡 8i[" .9}G\  
balance sheet                                    资产负债表 ^g-Fg>&M  
bank                                                 银行 ,zG<7~m  
bank account                                    银行账户，银行户头 Q5hb0O%a  
bank statement                                 银行对账单 @uoT{E[  
barter transaction                              易货交易，以物换物交易 WBy[m ?d  
basis of audit                                    审计依据 v;Swo( "  
basis of preparation                                (会计报表的)编制基础 Lr wINVa  
book of account                               账目，账簿 Q6eN+i2 ;  
borrowing                                         借款，贷款，借债 <s
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branch                                              分支，分支机构，分店 g;(_Y1YQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 lD9%xCo9(  
budget                                              预算 gH5CB%)  
building                                      建筑物；大楼 Xm%iPrl D  
business conditions                                  业务情况，经营情况 y#&$f  
business licence                               (企业等的)营业执照 N P$e-" 1  
business relation                                业务关系 W^003*m~~K  
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