[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 8LkP)]4^sO  
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审计词汇英汉对照 PC$CYW5  
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ability to continue as a going concern               持续经营能力 RrZM&lXY  
acceptability                                     可接受性，可接受程度 u9woEe?  
acceptable level of detection risk                     检查风险的可接受水平 85:NFa@J  
acceptance of engagement                       接受委托 :#E*Y8-  
accepting the engagement for the first time              首次接受委托 WO5O?jo'  
access to asset                                         对资产的接触 4BYE1 fUzd  
according to                                     根据，依据，依照 }T^cEfX  
account balance                                账户余额 Gc]~wD$  
account for                                       对……进行会计处理，核算；解释 sZWaV4  
accounting                                        会计，会计学 1LJuCI=~  
accounting advisory serve                        会计咨询服务 tY${M^^<J  
accounting firm                                 会计师事务所 `vG,}Pt]  
accounting information                      会计信息，会计资料 n6d9\  
accounting period                             会计期间 kv,%(en]  
accounting policies                                   会计政策 WL,&-*JAW  
accounting professional bodies                 会计职业组织，会计职业团体 c !ZM  
accounting records                                   会计记录 YYEJph@06q  
accounting responsibility                           会计责任 #ge)2  
accounting service                             会计服务 0 S_':r   
accounting standards                                会计准则 % }|cb7l  
Accounting Standards for Business Enterprises       企业会计准则 .MW @;  
accounting system                             会计系统 V-I(WzR9y  
accounting treatment                                会计处理 an
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accuracy                                    准确性，精确性 W%2 80\h  
additional audit procedures                      追加审计程序 ,r^M?>  
addressee                                         收件人，收信人 aJL^AG  
Administration of State-owned Assets  (the～)     国有资产管理局 W!blAkM%i  
administrative laws and regulations                 行政法规 9Etz:?)b  
adverse impact                                 不利影响，负面影响 ne61}F"E  
adverse opinion                                反对意见 "vYE+  
advisory group                                  咨询组，顾问组 Md6]R-l@  
agency fee                                        代理费，代理费用 E9|eu\  
aggregate                                          总计，合计为…… GuZ( &G6*  
alternation of document and record                 变造文件和记录 X{n- N5*  
alternative audit procedures                      替代审计程序，备选审计程序 (bOpV>\Q7  
amend                                              修改，修订 +MbIB&fRCB  
amortisation                                      摊销 H.<a`mm8  
analytical capacity                             分析能力 2$_9cF Wm  
analytical procedures                               分析性程序 |6UtW{2I/  
annual financial statements                        年度会计报表，年度财务报表 E5el?=,i  
appendix                                          附录，附表 zl-2$}<a  
applicable                                         适用的 9=w|)p )  
applicable laws and regulations                 适用的法规 x^|Vaf  
application systems                                  应用系统 KTvzOI8  
apply consistently                              一贯地执行，一贯地实施 jV#ahNq;  
appropriate                                       适当的，合适的； 8zLY6@
  
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appropriate authorization                          适当的授权 qm
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appropriateness of audit evidence                    审计证据的适当性 &1l=X]%  
approval                                    批准，核准 9YsR~SM  
assertion                                    (会计报表上的)认定；确认 L@75-T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +X`V|E,no  
asset                                                 资产，财产 ,:~0F^z  
asset restructuring                             资产重组 q#Zs\PD  
assignment of duties                                 职责的划分  x:vu'A  
assistant                                     助理，助理人员 <2!v(EkI  
associated company                                 联属公司，联营公司 8Y0"Cejq  
association                                        联合，结合；协会，社团 =.]l*6WV  
assumption                                       假设，假定 jztq.2-c#  
at a given date                                         在某一特定时日 l$K,#P<)  
attestation                                         鉴证，公证 nJRS.xs  
attestation service                             鉴证服务 D'Z|}(d&  
audit adjustment                                审计调整 LA_3=@2.H  
audit areas                                        审计领域 ZT02"3F  
audit conclusion                                审计结论 )eUW5 tS  
audit effectiveness                             审计效果 87}&`  
audit efficiency                                  审计效率 5qg2Zc~  
audit engagement letter                      审计业务约定书 B63pgPX  
audit evidence                                          审计证据 O\K_q7iO6  
audit fee                                    审计费 GV)<Q^9  
audit files                                          审计档案 ,BFE=:ZIK  
audit findings                                     审计中发现的事项 xD&^j$Em  
audit implementation stage                        审计实施阶段 ]0;864X0  
audit mark                                        审计标识 M3p   
audit materiality                                 审计重要性 =X?\MVWB  
audit method                                     审计方法 hlu:=<B  
audit objective                                         审计目标，审计目的 -",=G\XZ  
audit of financial statements                      会计报表审计，财务报表审计 uE[(cko  
audit opinion                                     审计意见 7'wS\/e4a  
audit period                                      被审计期间，被审计年度 w;Q;[:y  
audit plan                                          审计计划 7iHK_\tn  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^gV
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audit planning stage                                  审计计划阶段 \MxoZ  
audit procedure                                审计程序 Qn ^bVhG+  
audit programme                               审计程序表，具体审计计划 2=?tJ2E  
audit report                                       审计报告 b 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?JV|dM  
audit report with a qualified opinion                 有保留意见的审计报告 7&KT0a*  
audit report with an adverse opinion                否定意见的审计报告 Te2 zK7:  
audit report with dual dates                      双重日期审计报告 5TBp'7 /s~  
audit reporting stage                                 审计报告阶段 AtR?J" 3E  
audit responsibility                                   审计责任 ^xf<nNF:p  
audit results                                      审计结果 =9kN _:-  
audit risk                                          审计风险 ZEYgK)^  
audit sampling                                          审计抽样 \#68;)+=  
audit sampling techniques                         审计抽样方法，审计抽样技术 g}p;\o   
audit strategies                                  审计策略 `/Nm 2K  
audit summary                                         审计总结，审计小结 gPAX4'
 
audit team                                         审计小组 _U;e
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audit test                                    审计测试 &V|>dLT>A  
audit trail                                          审计轨迹 3n
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audit work                                        审计工作 !6Sd(2  
audit working paper                                 审计工作底稿 %>gW9}kB  
audited financial statement                        审计会计报表，已审计财务报表 j)t+jcMUI  
Auditing Guidelines (the～)                      审计规范指南 {0! ~C=P  
auditing standards                             审计准则 2 _Wg!bq  
audit-oriented working paper                          (审计)业务类工作底稿 6#j$GH *  
authorisation                                     授权 d:G]1k;z  
authorisation of transaction                       交易的授权 x8
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availability                                         可获得性 9Pw0m=4  
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balance                                      余额；差额；平衡 OB~X/  
balance sheet                                    资产负债表 IVr 2y8K  
bank                                                 银行 7Cjd.0T=(  
bank account                                    银行账户，银行户头 sH[ -W-  
bank statement                                 银行对账单 =8gHS[  
barter transaction                              易货交易，以物换物交易 i{D=l7j|w  
basis of audit                                    审计依据 RE.r4uOJg  
basis of preparation                                (会计报表的)编制基础 c9R5w.t:  
book of account                               账目，账簿 ~}K5#<  
borrowing                                         借款，贷款，借债 $+}+zZX5  
branch                                              分支，分支机构，分店 v^ d]rSm  
brought forward                                (账户余额等的)承上年，承上期，承上页 yqSs,vz  
budget                                              预算 *&Z7m^`FQ  
building                                      建筑物；大楼 Rl| 4S[  
business conditions                                  业务情况，经营情况 r_EcMIuk  
business licence                               (企业等的)营业执照 6Es? MW=  
business relation                                业务关系 9 2MTX Osp  
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