[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 9qH[o?]
 
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审计词汇英汉对照 ^Rmoz1d  
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ability to continue as a going concern               持续经营能力 fI11dE9&?[  
acceptability                                     可接受性，可接受程度 ="B n=>  
acceptable level of detection risk                     检查风险的可接受水平 u7muaSy  
acceptance of engagement                       接受委托 .xpmp6-  
accepting the engagement for the first time              首次接受委托 k|#Zy,  
access to asset                                         对资产的接触 s)tpr
 
according to                                     根据，依据，依照 FDq{M?6i  
account balance                                账户余额 j-* TXog  
account for                                       对……进行会计处理，核算；解释 BLW]|p|1:  
accounting                                        会计，会计学 .Z5[_'T
  
accounting advisory serve                        会计咨询服务 },6*Y*?{  
accounting firm                                 会计师事务所 H7jTQW0rp5  
accounting information                      会计信息，会计资料 .;slrg(5F  
accounting period                             会计期间 uL>:tb  
accounting policies                                   会计政策 nW &$
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accounting professional bodies                 会计职业组织，会计职业团体 k5X b}@
  
accounting records                                   会计记录 /c^e&D  
accounting responsibility                           会计责任 :r39wFi   
accounting service                             会计服务 sV'v* 1|  
accounting standards                                会计准则 h[H%:743  
Accounting Standards for Business Enterprises       企业会计准则 5bBCpNa  
accounting system                             会计系统 1NGyaI  
accounting treatment                                会计处理 -kc(u1!  
accuracy                                    准确性，精确性 y
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additional audit procedures                      追加审计程序 {]M>Y%j48  
addressee                                         收件人，收信人 B"[{]GP BY  
Administration of State-owned Assets  (the～)     国有资产管理局 Nu+wL>t  
administrative laws and regulations                 行政法规 1(pjVz&  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 08io<c,L  
advisory group                                  咨询组，顾问组 ^^ j/  
agency fee                                        代理费，代理费用 m >hovikY*  
aggregate                                          总计，合计为…… sU*3\  
alternation of document and record                 变造文件和记录 =~$U^IsWA  
alternative audit procedures                      替代审计程序，备选审计程序 iUCwKpb9
 
amend                                              修改，修订 SW=aHM   
amortisation                                      摊销 #4q
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analytical capacity                             分析能力 FpC~1Nau  
analytical procedures                               分析性程序 :}y| 4*z  
annual financial statements                        年度会计报表，年度财务报表 2MT_#r_  
appendix                                          附录，附表 M1gP R  
applicable                                         适用的 kdd7Xbw-  
applicable laws and regulations                 适用的法规 (n}%a6M  
application systems                                  应用系统 @e={Wy+Vm(  
apply consistently                              一贯地执行，一贯地实施 xiJz`KD&  
appropriate                                       适当的，合适的； dh?S[| ='  
征用，挪用 7BK46x  
appropriate authorization                          适当的授权 b_l.QKk  
appropriateness of audit evidence                    审计证据的适当性 cb4b,Ri  
approval                                    批准，核准 'XEK&Yi1  
assertion                                    (会计报表上的)认定；确认 /evaTQPz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }JH`'&3  
asset                                                 资产，财产 aulaX/'-_  
asset restructuring                             资产重组 i&1U4q  
assignment of duties                                 职责的划分 hOl=W |)v  
assistant                                     助理，助理人员 L-MiaKcL  
associated company                                 联属公司，联营公司 G ;jF9i  
association                                        联合，结合；协会，社团 5{HtJ?sKc5  
assumption                                       假设，假定 R;.d/U|av  
at a given date                                         在某一特定时日 6_Fpca3L  
attestation                                         鉴证，公证 ,?fN#gc :  
attestation service                             鉴证服务 n)Hk8)^8  
audit adjustment                                审计调整 GP Ix@k  
audit areas                                        审计领域 KKV)DExv?  
audit conclusion                                审计结论 =;g=GcVK  
audit effectiveness                             审计效果 ?U$}Rsk{#  
audit efficiency                                  审计效率 0|GpZuGO9  
audit engagement letter                      审计业务约定书 ~X[S<Gi#  
audit evidence                                          审计证据 v=j>^FZ  
audit fee                                    审计费 q?1yE@th  
audit files                                          审计档案 %OuX`w =  
audit findings                                     审计中发现的事项 5UPP k$8`  
audit implementation stage                        审计实施阶段 z?I+u*rF6  
audit mark                                        审计标识 Plb}dID"  
audit materiality                                 审计重要性 [Yn; G7cK  
audit method                                     审计方法 ::0aY;D2  
audit objective                                         审计目标，审计目的 xa' nJ"f;  
audit of financial statements                      会计报表审计，财务报表审计 H'D#s;SlR  
audit opinion                                     审计意见 #!wsD7;  
audit period                                      被审计期间，被审计年度 S]vW&r3`  
audit plan                                          审计计划 M9h<}mh\  
audit planning                                    编制审计计划，制定审计计划，审计计划 ofVEao  
audit planning stage                                  审计计划阶段 <( c
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audit procedure                                审计程序 @pTD{OW?  
audit programme                               审计程序表，具体审计计划 F [r|Y-c]  
audit report                                       审计报告 $+ 0=GN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 S3b|wUf  
audit report with a qualified opinion                 有保留意见的审计报告  7N!tp,?  
audit report with an adverse opinion                否定意见的审计报告 ,9F*96  
audit report with dual dates                      双重日期审计报告 r(pwOOx  
audit reporting stage                                 审计报告阶段 =rtS#u Y  
audit responsibility                                   审计责任 Ii,~HH  
audit results                                      审计结果 o?;F.W_  
audit risk                                          审计风险 !-F^VGD(8  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 C{8i7D  
audit strategies                                  审计策略 7s0) 3HR}  
audit summary                                         审计总结，审计小结 P"oYC$  
audit team                                         审计小组 |)m*
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audit test                                    审计测试 @Q/x&BV  
audit trail                                          审计轨迹 \I'f3  
audit work                                        审计工作 r9+E'\  
audit working paper                                 审计工作底稿 #Tup]czO  
audited financial statement                        审计会计报表，已审计财务报表 <Z2(qZ^Z  
Auditing Guidelines (the～)                      审计规范指南 <j{0!J@:  
auditing standards                             审计准则 |= tJ|  
audit-oriented working paper                          (审计)业务类工作底稿 =X)Q7u".7  
authorisation                                     授权 BhOXXa{B  
authorisation of transaction                       交易的授权 R5m`;hF  
availability                                         可获得性 <jpeu^7  
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balance                                      余额；差额；平衡 e$ThSh\+(  
balance sheet                                    资产负债表 JmnBq<&,0  
bank                                                 银行 cWgbd^J  
bank account                                    银行账户，银行户头 YgO aZq N  
bank statement                                 银行对账单 |De!ti  
barter transaction                              易货交易，以物换物交易 &oon'q5;  
basis of audit                                    审计依据 ;% /6Y~/  
basis of preparation                                (会计报表的)编制基础 e} sc]MTM  
book of account                               账目，账簿 9`)w@-~~  
borrowing                                         借款，贷款，借债 ,Wz[tYL*  
branch                                              分支，分支机构，分店 I{`KKui<M  
brought forward                                (账户余额等的)承上年，承上期，承上页 Cf.pTYSl  
budget                                              预算 JZs|~@  
building                                      建筑物；大楼 fR+Ov8PCq  
business conditions                                  业务情况，经营情况 6V.awg,  
business licence                               (企业等的)营业执照 +io;K]C  
business relation                                业务关系 04I6-}6  
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