[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 #l-/!j  
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审计词汇英汉对照 0*8uo Wt&  
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ability to continue as a going concern               持续经营能力 lhduK4 u  
acceptability                                     可接受性，可接受程度 1F94e)M)"  
acceptable level of detection risk                     检查风险的可接受水平 "0Yb 2>F  
acceptance of engagement                       接受委托 k= oCpXq^  
accepting the engagement for the first time              首次接受委托 #=aTSw X  
access to asset                                         对资产的接触 PZO8<d  
according to                                     根据，依据，依照 (c1Kg
  
account balance                                账户余额 gL6.,4q+1  
account for                                       对……进行会计处理，核算；解释 -3&m gd  
accounting                                        会计，会计学 DO9_o9'  
accounting advisory serve                        会计咨询服务 h&:6S  
accounting firm                                 会计师事务所  '' Pfs<!  
accounting information                      会计信息，会计资料 :N ]H"u9X  
accounting period                             会计期间 K.::P84m;  
accounting policies                                   会计政策 L$ ZZ]?7j  
accounting professional bodies                 会计职业组织，会计职业团体 HWi: CDgm  
accounting records                                   会计记录 .vhEm6wJUM  
accounting responsibility                           会计责任 tz`T#9  
accounting service                             会计服务 ;@G5s+<l  
accounting standards                                会计准则 }tUr V  
Accounting Standards for Business Enterprises       企业会计准则 #EX NSr  
accounting system                             会计系统 #tlhH\Pr[  
accounting treatment                                会计处理 2, r{z J8  
accuracy                                    准确性，精确性 C'xWRSDO  
additional audit procedures                      追加审计程序 @1iH4RE*  
addressee                                         收件人，收信人 `& }C*i"  
Administration of State-owned Assets  (the～)     国有资产管理局 yu@u0vlc  
administrative laws and regulations                 行政法规 %Y<3v\`_  
adverse impact                                 不利影响，负面影响 geEETb}+y  
adverse opinion                                反对意见 Bu,VLIba  
advisory group                                  咨询组，顾问组 pJPP6Be<  
agency fee                                        代理费，代理费用 ,S\AUUt%  
aggregate                                          总计，合计为…… 4dI=  
alternation of document and record                 变造文件和记录 QN OA6 6  
alternative audit procedures                      替代审计程序，备选审计程序 OA{PKC  
amend                                              修改，修订 *4RL  
amortisation                                      摊销 ^fxS=Qs+  
analytical capacity                             分析能力 &U0Y#11Cx  
analytical procedures                               分析性程序 :`20i*  
annual financial statements                        年度会计报表，年度财务报表 Ur2)];WZ  
appendix                                          附录，附表 ,NoWAmv  
applicable                                         适用的 anxwK47  
applicable laws and regulations                 适用的法规 V( SRw  
application systems                                  应用系统 gaxxB]8  
apply consistently                              一贯地执行，一贯地实施 _Q6` Wp6m  
appropriate                                       适当的，合适的； "|W``&pM  
征用，挪用 `Uy'YfYF  
appropriate authorization                          适当的授权 2RC@Fu~zaU  
appropriateness of audit evidence                    审计证据的适当性 jv'q:uA^  
approval                                    批准，核准 `beU2N  
assertion                                    (会计报表上的)认定；确认 Jw)-6WJ!uO  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6HR^q  
asset                                                 资产，财产 ?emYLw  
asset restructuring                             资产重组 mM
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assignment of duties                                 职责的划分 ]O.Z4+6w  
assistant                                     助理，助理人员 k#pNk7;MZ  
associated company                                 联属公司，联营公司 FG6mh,C!  
association                                        联合，结合；协会，社团 d2[R{eNX=  
assumption                                       假设，假定 +tvWp>T+  
at a given date                                         在某一特定时日 O>kM2xw  
attestation                                         鉴证，公证 (=/}i'  
attestation service                             鉴证服务 RqRyZ*n  
audit adjustment                                审计调整 /dq(Z"O_  
audit areas                                        审计领域  Jyo(Etp  
audit conclusion                                审计结论 G>w+J'7  
audit effectiveness                             审计效果 &1$|KbmV4  
audit efficiency                                  审计效率 9Jj:d)E>o  
audit engagement letter                      审计业务约定书 ])iw|`@dJ  
audit evidence                                          审计证据 qhqqCVrsW  
audit fee                                    审计费 ;J&9l >  
audit files                                          审计档案 El4SL'E@  
audit findings                                     审计中发现的事项 .[8g6:>  
audit implementation stage                        审计实施阶段 BhCOT+i;c  
audit mark                                        审计标识 );oE^3]f  
audit materiality                                 审计重要性 J^)=8cy  
audit method                                     审计方法 l~*D jr~  
audit objective                                         审计目标，审计目的 -VO* P  
audit of financial statements                      会计报表审计，财务报表审计 |tqYRWn0  
audit opinion                                     审计意见 ]gG&X3jaKq  
audit period                                      被审计期间，被审计年度  _)=eE  
audit plan                                          审计计划 W@FRKDixG  
audit planning                                    编制审计计划，制定审计计划，审计计划 Lm"zW>v  
audit planning stage                                  审计计划阶段 wTkcR^  
audit procedure                                审计程序 !J-oGs\ u  
audit programme                               审计程序表，具体审计计划 hz*H,E!>  
audit report                                       审计报告 c},wW@SF2W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $3je+=ER  
audit report with a qualified opinion                 有保留意见的审计报告 '5 k Sr(  
audit report with an adverse opinion                否定意见的审计报告 @]xHt&j  
audit report with dual dates                      双重日期审计报告 1_0\_|  
audit reporting stage                                 审计报告阶段 Z@ZSn0  
audit responsibility                                   审计责任 3KN>t)A#  
audit results                                      审计结果 KW-g $Ma  
audit risk                                          审计风险 \+Pk"
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audit sampling                                          审计抽样  j2%?-(U  
audit sampling techniques                         审计抽样方法，审计抽样技术 wC~LZSTt  
audit strategies                                  审计策略 m(eR Wx&pZ  
audit summary                                         审计总结，审计小结 Zz@wbhMV  
audit team                                         审计小组 B96"|v$  
audit test                                    审计测试 YCnKX<Wv  
audit trail                                          审计轨迹 -G@: uxB  
audit work                                        审计工作 )9'Zb`n  
audit working paper                                 审计工作底稿 mdy+ >e<  
audited financial statement                        审计会计报表，已审计财务报表 )R@M~d-o  
Auditing Guidelines (the～)                      审计规范指南 I!;vy/r  
auditing standards                             审计准则 <`WtP+`  
audit-oriented working paper                          (审计)业务类工作底稿 ]?A-D,!(  
authorisation                                     授权 hR(p
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authorisation of transaction                       交易的授权 .BjnV%l7Id  
availability                                         可获得性 fZF.eRP'  
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balance                                      余额；差额；平衡 mj_V6`m4  
balance sheet                                    资产负债表 U9]&~jR  
bank                                                 银行 lJ/{.uK  
bank account                                    银行账户，银行户头 `;H3['~$  
bank statement                                 银行对账单 {H[3[  
barter transaction                              易货交易，以物换物交易 sm96Ye{O{  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 e=Teq~K  
book of account                               账目，账簿 $1bx\  
borrowing                                         借款，贷款，借债 %;qDhAu0  
branch                                              分支，分支机构，分店 9Ls=T=96  
brought forward                                (账户余额等的)承上年，承上期，承上页 $3D#U^7i  
budget                                              预算 }Asp=<kCc  
building                                      建筑物；大楼 7$jO3J  
business conditions                                  业务情况，经营情况 
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business licence                               (企业等的)营业执照 w;(B4^?  
business relation                                业务关系 JTI 'W  
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