[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 4JyA+OD4{  
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审计词汇英汉对照 ^?wR{q"8  
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ability to continue as a going concern               持续经营能力 f5p/cUzX  
acceptability                                     可接受性，可接受程度 ExQ\qp3  
acceptable level of detection risk                     检查风险的可接受水平 CiGXyhh  
acceptance of engagement                       接受委托 , @!X!L  
accepting the engagement for the first time              首次接受委托 I:HrBhI)wP  
access to asset                                         对资产的接触 fs:yx'm
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according to                                     根据，依据，依照 # E_S..  
account balance                                账户余额 ?"^{:~\N  
account for                                       对……进行会计处理，核算；解释 [Y~~C J  
accounting                                        会计，会计学 lT*@f39~g  
accounting advisory serve                        会计咨询服务 rHM^_sYRb  
accounting firm                                 会计师事务所 c1r+?q$f  
accounting information                      会计信息，会计资料 }n "5r(*^@  
accounting period                             会计期间 ZJenwo  
accounting policies                                   会计政策 YQ.ci4.f  
accounting professional bodies                 会计职业组织，会计职业团体 C/QmtT~`e  
accounting records                                   会计记录 yXoNfsv  
accounting responsibility                           会计责任 Mk0x#-F  
accounting service                             会计服务 1C<d^D_!p  
accounting standards                                会计准则 YU"/p|!1  
Accounting Standards for Business Enterprises       企业会计准则 Z#B}#*<C  
accounting system                             会计系统 z9g ++]rkJ  
accounting treatment                                会计处理 W~2,J4=  
accuracy                                    准确性，精确性 h_{f_GQ"  
additional audit procedures                      追加审计程序 wJ
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addressee                                         收件人，收信人 "\O7_od-  
Administration of State-owned Assets  (the～)     国有资产管理局 o[}Dj6e\t  
administrative laws and regulations                 行政法规 iC5HrOl6U  
adverse impact                                 不利影响，负面影响 nGe4IY\-w  
adverse opinion                                反对意见 Z'>UR.g  
advisory group                                  咨询组，顾问组 +7o1&D*v  
agency fee                                        代理费，代理费用 39hep8+  
aggregate                                          总计，合计为…… :V5 Co!/+  
alternation of document and record                 变造文件和记录 s9a`2Wm  
alternative audit procedures                      替代审计程序，备选审计程序 %#rtNDi  
amend                                              修改，修订 qJ(uak  
amortisation                                      摊销 7 Mq{Py1  
analytical capacity                             分析能力 6r`N\ :18  
analytical procedures                               分析性程序 AT+l%%  
annual financial statements                        年度会计报表，年度财务报表 deArH5&!  
appendix                                          附录，附表 9 " t;6  
applicable                                         适用的 -seLa(8F  
applicable laws and regulations                 适用的法规 (oR~%2K  
application systems                                  应用系统 ?P
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apply consistently                              一贯地执行，一贯地实施 l"(PP3  
appropriate                                       适当的，合适的； T7"QwA  
征用，挪用 W^h,O+vk  
appropriate authorization                          适当的授权 #*/nUbs
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appropriateness of audit evidence                    审计证据的适当性 YJMs9X~3  
approval                                    批准，核准 R6BbkYWrX  
assertion                                    (会计报表上的)认定；确认 k}F7Jw#.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S6(48/  
asset                                                 资产，财产 qqe"hruF
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asset restructuring                             资产重组 ?gUraS
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assignment of duties                                 职责的划分 =.;ib6M  
assistant                                     助理，助理人员 C4$P#DZT^  
associated company                                 联属公司，联营公司 t6\H  
association                                        联合，结合；协会，社团 LdH1sHy*d`  
assumption                                       假设，假定 Jw@X5-(Cp  
at a given date                                         在某一特定时日 :e=7=|@7  
attestation                                         鉴证，公证 |n)4APX\Q  
attestation service                             鉴证服务 $*G3'G2'iS  
audit adjustment                                审计调整 MKvmzLh$)  
audit areas                                        审计领域 {q`8+$Z;  
audit conclusion                                审计结论 krFp q;  
audit effectiveness                             审计效果 Iy49o!  
audit efficiency                                  审计效率 Y @'do)  
audit engagement letter                      审计业务约定书 ?k4Hk$V  
audit evidence                                          审计证据 -%Vh-;Ie(  
audit fee                                    审计费 S+~;PmN9qL  
audit files                                          审计档案 K=o {  
audit findings                                     审计中发现的事项 }a[]I%bu2  
audit implementation stage                        审计实施阶段 oNe:<YT  
audit mark                                        审计标识 s7sd(f]=  
audit materiality                                 审计重要性 '%t$mf!nV  
audit method                                     审计方法 @,eo*
 
audit objective                                         审计目标，审计目的 &Pm@+ML*x  
audit of financial statements                      会计报表审计，财务报表审计 %;
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audit opinion                                     审计意见 8v2Wi.4T  
audit period                                      被审计期间，被审计年度 Cip|eM&l  
audit plan                                          审计计划 :t!J 9  
audit planning                                    编制审计计划，制定审计计划，审计计划 hG.}>(VV  
audit planning stage                                  审计计划阶段 -e(<Jd_=  
audit procedure                                审计程序 6Aqv*<1=62  
audit programme                               审计程序表，具体审计计划 Bj2iYk_cLa  
audit report                                       审计报告 )cRHt:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Uz,P^\8^$  
audit report with a qualified opinion                 有保留意见的审计报告 d*Su c  
audit report with an adverse opinion                否定意见的审计报告 72xf|s=  
audit report with dual dates                      双重日期审计报告 NR(rr.  
audit reporting stage                                 审计报告阶段 qjkWCLOd  
audit responsibility                                   审计责任 jZqa+nG51  
audit results                                      审计结果 q`{@@[/(y  
audit risk                                          审计风险 XchD3p+uB  
audit sampling                                          审计抽样 _ps4-<ugC  
audit sampling techniques                         审计抽样方法，审计抽样技术 ";(m,if-  
audit strategies                                  审计策略 8aVQW_m}  
audit summary                                         审计总结，审计小结 /<LjD  
audit team                                         审计小组 c^1JSGv  
audit test                                    审计测试 hs;|,r  
audit trail                                          审计轨迹  EH2):  
audit work                                        审计工作 -u%o);B  
audit working paper                                 审计工作底稿 v"(6rZsa  
audited financial statement                        审计会计报表，已审计财务报表 .O0eSp|e  
Auditing Guidelines (the～)                      审计规范指南 U&B(uk(2  
auditing standards                             审计准则 ~h8k4eM  
audit-oriented working paper                          (审计)业务类工作底稿 ~m=Z>4M  
authorisation                                     授权 C$])q`9  
authorisation of transaction                       交易的授权 XS@iu,uO  
availability                                         可获得性 "gI-S[  
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balance                                      余额；差额；平衡 8q9^  
balance sheet                                    资产负债表 ( zm!_~1  
bank                                                 银行 A ;`[
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bank account                                    银行账户，银行户头 u"v$[8  
bank statement                                 银行对账单 g=4P-i3  
barter transaction                              易货交易，以物换物交易 ~!TrC<ft  
basis of audit                                    审计依据 bupW*fD:  
basis of preparation                                (会计报表的)编制基础 oSMIWwg7G  
book of account                               账目，账簿 otjT?R2g'  
borrowing                                         借款，贷款，借债 }.|a0N 5  
branch                                              分支，分支机构，分店 s!YX<V  
brought forward                                (账户余额等的)承上年，承上期，承上页 502(CO>  
budget                                              预算 0W6='7  
building                                      建筑物；大楼 x?{l<m
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business conditions                                  业务情况，经营情况 rS\mFt X  
business licence                               (企业等的)营业执照 B\AyG4J  
business relation                                业务关系 u_ :gqvC=  
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