[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 CaYb}.:AX  
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审计词汇英汉对照 Oti;wf G7o  
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ability to continue as a going concern               持续经营能力 APl]EV"l  
acceptability                                     可接受性，可接受程度 !$Uo$?gC  
acceptable level of detection risk                     检查风险的可接受水平 3nA^s"#p  
acceptance of engagement                       接受委托 45biy(qa  
accepting the engagement for the first time              首次接受委托 aQoB1qd8  
access to asset                                         对资产的接触 @Z/jaAjUC  
according to                                     根据，依据，依照 ";.j[p:gi  
account balance                                账户余额 "I56l2dxd  
account for                                       对……进行会计处理，核算；解释 hT^&*}G  
accounting                                        会计，会计学 _4oAk @ A  
accounting advisory serve                        会计咨询服务 |6So$;`  
accounting firm                                 会计师事务所 w,P@@Q E  
accounting information                      会计信息，会计资料 8YZ9  
accounting period                             会计期间 2wpJ)t*PF  
accounting policies                                   会计政策 2>jk@~Z1:u  
accounting professional bodies                 会计职业组织，会计职业团体 +kWW
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accounting records                                   会计记录 ?EUg B\  
accounting responsibility                           会计责任 \zU<o~gs  
accounting service                             会计服务 tE0{ae  
accounting standards                                会计准则 7fqQ  
Accounting Standards for Business Enterprises       企业会计准则 RrxbsG1HP  
accounting system                             会计系统 huqtk4u  
accounting treatment                                会计处理 \(LD<-a  
accuracy                                    准确性，精确性 SB%D%Zx6'%  
additional audit procedures                      追加审计程序 7bYwh8  
addressee                                         收件人，收信人 ?[#w*Am7  
Administration of State-owned Assets  (the～)     国有资产管理局 pbKmFweq  
administrative laws and regulations                 行政法规 <Ve0PhK  
adverse impact                                 不利影响，负面影响 8K2@[TE=5  
adverse opinion                                反对意见 l]wfL;u  
advisory group                                  咨询组，顾问组 =b66H]h?  
agency fee                                        代理费，代理费用 I{w(`[Nxw*  
aggregate                                          总计，合计为…… zsQ]U!*rD  
alternation of document and record                 变造文件和记录 p+b/k2Q  
alternative audit procedures                      替代审计程序，备选审计程序 .]E"w9~  
amend                                              修改，修订 cKYvNM  
amortisation                                      摊销
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analytical capacity                             分析能力 l!gX-U%-  
analytical procedures                               分析性程序 &wDZ@{h  
annual financial statements                        年度会计报表，年度财务报表 Uic  
appendix                                          附录，附表 [! U%''  
applicable                                         适用的 W7C1\'T   
applicable laws and regulations                 适用的法规 p7AsNqEp  
application systems                                  应用系统 ok6t| 7sq  
apply consistently                              一贯地执行，一贯地实施 5ppr;QaB  
appropriate                                       适当的，合适的； UD14q~ (1Z  
征用，挪用 wYe;xk`>  
appropriate authorization                          适当的授权 Yv=L'0K&  
appropriateness of audit evidence                    审计证据的适当性 7x.j:{2  
approval                                    批准，核准 n-K/dI  
assertion                                    (会计报表上的)认定；确认 NEIF1(:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P7>\j*U91{  
asset                                                 资产，财产 ,#N}Ni:  
asset restructuring                             资产重组 mfj%-)l9  
assignment of duties                                 职责的划分 0]f/5 jvLj  
assistant                                     助理，助理人员 AxEdQRGk  
associated company                                 联属公司，联营公司 &@xm< A\S  
association                                        联合，结合；协会，社团 w3i74C& 0  
assumption                                       假设，假定 N5W!(h)  
at a given date                                         在某一特定时日 u~,hTY(%  
attestation                                         鉴证，公证 6 _V1s1F  
attestation service                             鉴证服务 pj7al;  
audit adjustment                                审计调整 ("(wap~<nD  
audit areas                                        审计领域 4-HBXG9#/  
audit conclusion                                审计结论 k@9hth2Q  
audit effectiveness                             审计效果 Tcv/EST  
audit efficiency                                  审计效率 "%Ief4  
audit engagement letter                      审计业务约定书 B4HMs$>   
audit evidence                                          审计证据 o5RvxGN  
audit fee                                    审计费 yOD=Vc7i  
audit files                                          审计档案 t"9r`0>  
audit findings                                     审计中发现的事项 s/t,6-~EH  
audit implementation stage                        审计实施阶段  Hxy=J
 
audit mark                                        审计标识 'h;q I&  
audit materiality                                 审计重要性 QeT~s5 H  
audit method                                     审计方法 -p0*R<t  
audit objective                                         审计目标，审计目的 16N|  
audit of financial statements                      会计报表审计，财务报表审计 !r6Yq,3  
audit opinion                                     审计意见 IRR b^Q6  
audit period                                      被审计期间，被审计年度 daCkjDGl\  
audit plan                                          审计计划 IR3+BDE)>  
audit planning                                    编制审计计划，制定审计计划，审计计划 w_"-rGV  
audit planning stage                                  审计计划阶段 1
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audit procedure                                审计程序 KXz7l\1Gb  
audit programme                               审计程序表，具体审计计划 ,Y| ;V  
audit report                                       审计报告 OW6dK#CFt  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1fV)tvU$  
audit report with a qualified opinion                 有保留意见的审计报告 Jj0:p"  
audit report with an adverse opinion                否定意见的审计报告 9]T61Z{OW1  
audit report with dual dates                      双重日期审计报告 NZG ^B/  
audit reporting stage                                 审计报告阶段 T+gH38!e  
audit responsibility                                   审计责任 C \5yo  
audit results                                      审计结果 $mf O:%  
audit risk                                          审计风险 B^] Gv7-  
audit sampling                                          审计抽样 x8c>2w;6x^  
audit sampling techniques                         审计抽样方法，审计抽样技术 [uJS.`b  
audit strategies                                  审计策略 N/
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audit summary                                         审计总结，审计小结 @+ T33X)h%  
audit team                                         审计小组 Myn51pczl  
audit test                                    审计测试 U)iBeYW:  
audit trail                                          审计轨迹 X%og}Cfi  
audit work                                        审计工作 7wY0JS$fz  
audit working paper                                 审计工作底稿 1:yil9.\*  
audited financial statement                        审计会计报表，已审计财务报表 Piw i  
Auditing Guidelines (the～)                      审计规范指南 ,do
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auditing standards                             审计准则 3&"uf9d  
audit-oriented working paper                          (审计)业务类工作底稿 M<=e~';H  
authorisation                                     授权 ? 47"$=G  
authorisation of transaction                       交易的授权 vqVwo\oEdU  
availability                                         可获得性 `2\:b^h  
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balance                                      余额；差额；平衡 ;*+H&  
balance sheet                                    资产负债表 a*&&6Fo  
bank                                                 银行 }fef*>>}  
bank account                                    银行账户，银行户头 eNH9`Aa  
bank statement                                 银行对账单 JSylQ201  
barter transaction                              易货交易，以物换物交易 T
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basis of audit                                    审计依据 {~#PM>f  
basis of preparation                                (会计报表的)编制基础 u] G  
book of account                               账目，账簿 Gf
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borrowing                                         借款，贷款，借债 b&Laxki  
branch                                              分支，分支机构，分店 owyQFk  
brought forward                                (账户余额等的)承上年，承上期，承上页 " o3Hd  
budget                                              预算 0"GLgj:9  
building                                      建筑物；大楼 u|\?6fz  
business conditions                                  业务情况，经营情况 A5\ Hq  
business licence                               (企业等的)营业执照  >T:0  
business relation                                业务关系 ^xScVOdP  
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