[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 5#tvc4+)
  
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审计词汇英汉对照 :-n4!z"k  
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ability to continue as a going concern               持续经营能力 *2Kte'+q  
acceptability                                     可接受性，可接受程度 K+H82$ #  
acceptable level of detection risk                     检查风险的可接受水平 IFe[3mB5  
acceptance of engagement                       接受委托 i=rW{0c%  
accepting the engagement for the first time              首次接受委托 O,PHAwVG%L  
access to asset                                         对资产的接触 kQtl&{;k?  
according to                                     根据，依据，依照 IAQ=d4V&  
account balance                                账户余额 1l{n`gR  
account for                                       对……进行会计处理，核算；解释 f}A
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accounting                                        会计，会计学 bK7DGw`1  
accounting advisory serve                        会计咨询服务 iZF{ 9@  
accounting firm                                 会计师事务所 YjT #^AH  
accounting information                      会计信息，会计资料 F{S.f1Bsp  
accounting period                             会计期间 mJHX  
accounting policies                                   会计政策 ?Eed# pb_  
accounting professional bodies                 会计职业组织，会计职业团体 7O j9~3o4  
accounting records                                   会计记录 pVM;xxJ  
accounting responsibility                           会计责任 L'(^[vR(  
accounting service                             会计服务 7Uh}|6PU  
accounting standards                                会计准则 X^`ld&^*({  
Accounting Standards for Business Enterprises       企业会计准则 uM$=v]e^4  
accounting system                             会计系统 mvnK)R_  
accounting treatment                                会计处理 b`' ;`*AN+  
accuracy                                    准确性，精确性 %"tf`,d~3  
additional audit procedures                      追加审计程序 1 RL SeT  
addressee                                         收件人，收信人 HukHZ;5  
Administration of State-owned Assets  (the～)     国有资产管理局 XT\;2etVL  
administrative laws and regulations                 行政法规 j5 6Y,Tm  
adverse impact                                 不利影响，负面影响 mDhU wZH  
adverse opinion                                反对意见 ;1WclQ!(  
advisory group                                  咨询组，顾问组 1E(pJu'K  
agency fee                                        代理费，代理费用 `|4{|X*U.  
aggregate                                          总计，合计为…… UqH7ec  
alternation of document and record                 变造文件和记录 Pj$a $C`Z  
alternative audit procedures                      替代审计程序，备选审计程序 6%>0g^`)9Y  
amend                                              修改，修订 am=56J$ig  
amortisation                                      摊销 mdwY48b  
analytical capacity                             分析能力 "+Kr1n W  
analytical procedures                               分析性程序 3N-(`[m{E  
annual financial statements                        年度会计报表，年度财务报表 Mg].#  
appendix                                          附录，附表 |( KM 8  
applicable                                         适用的 t{
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applicable laws and regulations                 适用的法规 !zeBxR$&o  
application systems                                  应用系统 =1D*K%  
apply consistently                              一贯地执行，一贯地实施 MFVFr "  
appropriate                                       适当的，合适的； 3WhJ,~o-y  
征用，挪用 6*%lnd+_  
appropriate authorization                          适当的授权 }k%>%xQ.  
appropriateness of audit evidence                    审计证据的适当性 M9MEQK  
approval                                    批准，核准 S5;q)qz2J  
assertion                                    (会计报表上的)认定；确认 zx^)Qb/EL6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >?5`F
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asset                                                 资产，财产 Z@>>ZS1Do  
asset restructuring                             资产重组 XHW {EVcF  
assignment of duties                                 职责的划分 yy9Bd>  
assistant                                     助理，助理人员 u%2u%-w  
associated company                                 联属公司，联营公司 cWm.']  
association                                        联合，结合；协会，社团 YWTo]DJV  
assumption                                       假设，假定 V[%r5!83H  
at a given date                                         在某一特定时日 hPl;2r  
attestation                                         鉴证，公证 #ws6z`mt  
attestation service                             鉴证服务 .UJk0%1  
audit adjustment                                审计调整 oY{*X6:6<  
audit areas                                        审计领域 \]^|IViIQ  
audit conclusion                                审计结论 W 1
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audit effectiveness                             审计效果 Lbd_L  
audit efficiency                                  审计效率 Cnc77EUD  
audit engagement letter                      审计业务约定书 0FXM4YcrJO  
audit evidence                                          审计证据 ~j UK-E  
audit fee                                    审计费 M 3^p,[9r#  
audit files                                          审计档案 B]jh$@  
audit findings                                     审计中发现的事项 i+2J\.~U#G  
audit implementation stage                        审计实施阶段 s4w<X}O_  
audit mark                                        审计标识 pt=[XhxC(>  
audit materiality                                 审计重要性 H94$Xi"Bd
 
audit method                                     审计方法 Cu>pql<O  
audit objective                                         审计目标，审计目的 Drg'RR><  
audit of financial statements                      会计报表审计，财务报表审计 aPWFb.JO4  
audit opinion                                     审计意见 seJc,2Ex  
audit period                                      被审计期间，被审计年度 3b|.L Jz+  
audit plan                                          审计计划 7FWf,IjcGY  
audit planning                                    编制审计计划，制定审计计划，审计计划 X!&=S!}  
audit planning stage                                  审计计划阶段 U9Y'eP.2  
audit procedure                                审计程序 KExfa4W 3{  
audit programme                               审计程序表，具体审计计划 rq$%  
audit report                                       审计报告 p/@z4TCNX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O'(qeN<^w  
audit report with a qualified opinion                 有保留意见的审计报告 1W5YS +pf  
audit report with an adverse opinion                否定意见的审计报告 "|f;   
audit report with dual dates                      双重日期审计报告 Y5K!DMKY  
audit reporting stage                                 审计报告阶段 5"{wnnY%K}  
audit responsibility                                   审计责任 ~]N% {;F}  
audit results                                      审计结果 eK
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audit risk                                          审计风险 Xa-]+_?Q  
audit sampling                                          审计抽样 ao 32n  
audit sampling techniques                         审计抽样方法，审计抽样技术 XfB;^y=u8  
audit strategies                                  审计策略 4iDo.1B"  
audit summary                                         审计总结，审计小结 O#9Q+B D  
audit team                                         审计小组 K?P.1H`  
audit test                                    审计测试 0ro)e~_@*  
audit trail                                          审计轨迹 d`^j\b>5(  
audit work                                        审计工作 <OpiD%Ctx  
audit working paper                                 审计工作底稿 !m78/[LW  
audited financial statement                        审计会计报表，已审计财务报表 iTD{  
Auditing Guidelines (the～)                      审计规范指南 10*U2FY)]  
auditing standards                             审计准则 #~(@Ka.eA0  
audit-oriented working paper                          (审计)业务类工作底稿 5C/u`{4]Hg  
authorisation                                     授权 eQzTb 91  
authorisation of transaction                       交易的授权 ZSxKk6n}J  
availability                                         可获得性 UGl}=hwKkG  
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balance                                      余额；差额；平衡 [4"%NY  
balance sheet                                    资产负债表 SxMh '  
bank                                                 银行 cpf8f i  
bank account                                    银行账户，银行户头 BC&Et62*  
bank statement                                 银行对账单 9'O<d/xj/  
barter transaction                              易货交易，以物换物交易 }k'8*v}8  
basis of audit                                    审计依据 D,]m7yFT  
basis of preparation                                (会计报表的)编制基础 owQLAV  
book of account                               账目，账簿 4ajBMgD]KG  
borrowing                                         借款，贷款，借债 0p![&O  
branch                                              分支，分支机构，分店 ](^VEm}w;  
brought forward                                (账户余额等的)承上年，承上期，承上页 A
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budget                                              预算 ZO:{9vt=/  
building                                      建筑物；大楼 QT M+WD  
business conditions                                  业务情况，经营情况 L[rJ 7:  
business licence                               (企业等的)营业执照 dDAdZxd  
business relation                                业务关系 Wu%;{y~#}  
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