[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 9JYrP6I!_  
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审计词汇英汉对照 1D%3|_id^  
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ability to continue as a going concern               持续经营能力 #RT}-H  
acceptability                                     可接受性，可接受程度 78zjC6}`  
acceptable level of detection risk                     检查风险的可接受水平 `@1y|j:m  
acceptance of engagement                       接受委托 l$N b1&  
accepting the engagement for the first time              首次接受委托 Ysbd4rN  
access to asset                                         对资产的接触 < +I^K 7   
according to                                     根据，依据，依照 =oQw?,eY  
account balance                                账户余额 qKNX^n;  
account for                                       对……进行会计处理，核算；解释 ;43Ye ^=  
accounting                                        会计，会计学 _ZX"gHx  
accounting advisory serve                        会计咨询服务 r!:W-Y%&#  
accounting firm                                 会计师事务所 booth}M  
accounting information                      会计信息，会计资料 >oSNKE  
accounting period                             会计期间 t>.1,'zb  
accounting policies                                   会计政策 +EK(r@eV  
accounting professional bodies                 会计职业组织，会计职业团体 9c9FC  
accounting records                                   会计记录 &9X`tCnL  
accounting responsibility                           会计责任 tl9=u-D13@  
accounting service                             会计服务 M0VC -\W7f  
accounting standards                                会计准则 U ?'$E\  
Accounting Standards for Business Enterprises       企业会计准则 .#0),JJZ[  
accounting system                             会计系统 x d
DR/KS  
accounting treatment                                会计处理 v|uY \Z  
accuracy                                    准确性，精确性 *qdf?'R  
additional audit procedures                      追加审计程序 v0hr~1  
addressee                                         收件人，收信人 7yp7`|,p  
Administration of State-owned Assets  (the～)     国有资产管理局
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administrative laws and regulations                 行政法规 9QE|
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adverse impact                                 不利影响，负面影响 \)Jv4U\;  
adverse opinion                                反对意见 Xvu|ss  
advisory group                                  咨询组，顾问组 NJK?5{H'  
agency fee                                        代理费，代理费用 JA0$Fz  
aggregate                                          总计，合计为…… Y*nzOD$  
alternation of document and record                 变造文件和记录 i\hH .7G1  
alternative audit procedures                      替代审计程序，备选审计程序 BMPLL2I  
amend                                              修改，修订 (}E-+:vFU  
amortisation                                      摊销 \|^fG9M~  
analytical capacity                             分析能力 $T7hY$2Ql  
analytical procedures                               分析性程序 3S='/ ^l  
annual financial statements                        年度会计报表，年度财务报表 rK&ofc]f$  
appendix                                          附录，附表 +bK[3KG4F5  
applicable                                         适用的 'A@[a_  
applicable laws and regulations                 适用的法规 ]=ar&1}J  
application systems                                  应用系统 5"(AqXoq  
apply consistently                              一贯地执行，一贯地实施 $mFsf)1]]?  
appropriate                                       适当的，合适的； Cw
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征用，挪用 R7aS{8n n  
appropriate authorization                          适当的授权 r"#h6lYK&  
appropriateness of audit evidence                    审计证据的适当性 nsR^TD;  
approval                                    批准，核准 @?ntMh6  
assertion                                    (会计报表上的)认定；确认 K^z-G=|N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w6tb vhcmU  
asset                                                 资产，财产 N!" ]e*q  
asset restructuring                             资产重组 7+]T}4;  
assignment of duties                                 职责的划分 #k? Rl  
assistant                                     助理，助理人员 s'%KKC  
associated company                                 联属公司，联营公司 pL`snVz  
association                                        联合，结合；协会，社团 KI(9TI*  
assumption                                       假设，假定 g*$
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at a given date                                         在某一特定时日 ?m-kpW8  
attestation                                         鉴证，公证 PRmZ3  
attestation service                             鉴证服务
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audit adjustment                                审计调整 <()xO(  
audit areas                                        审计领域 xh[4d  
audit conclusion                                审计结论 INwc@XB  
audit effectiveness                             审计效果 `K[:<p}  
audit efficiency                                  审计效率 +kCVi  
audit engagement letter                      审计业务约定书 fM8kS  
audit evidence                                          审计证据 E:BEQ:(~L  
audit fee                                    审计费 n=v4m_e  
audit files                                          审计档案  |u8hxa  
audit findings                                     审计中发现的事项 Bm%.f!`  
audit implementation stage                        审计实施阶段 QrDrdA  
audit mark                                        审计标识 9_IR%bm  
audit materiality                                 审计重要性 lh
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audit method                                     审计方法 =y>P>&sI  
audit objective                                         审计目标，审计目的 t!^FWr&  
audit of financial statements                      会计报表审计，财务报表审计 =QEg~sD^)s  
audit opinion                                     审计意见 )f#@`lf[<  
audit period                                      被审计期间，被审计年度 #|^7{TN   
audit plan                                          审计计划 bu"Jb4_a>  
audit planning                                    编制审计计划，制定审计计划，审计计划 2cfzLW(  
audit planning stage                                  审计计划阶段 A?Jm59{w  
audit procedure                                审计程序 QC>I<j&`!  
audit programme                               审计程序表，具体审计计划 }{/4sll  
audit report                                       审计报告 aq3
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 JA7HO|  
audit report with a qualified opinion                 有保留意见的审计报告 G-oCA1UdN  
audit report with an adverse opinion                否定意见的审计报告 ;@K,>$ur-  
audit report with dual dates                      双重日期审计报告 /:dVW"A|  
audit reporting stage                                 审计报告阶段 *|AnL}GJ  
audit responsibility                                   审计责任 @%J?[PG  
audit results                                      审计结果 %z! w-u+  
audit risk                                          审计风险 /b@0HL?  
audit sampling                                          审计抽样 l/OG79qq  
audit sampling techniques                         审计抽样方法，审计抽样技术 }4xxge?r  
audit strategies                                  审计策略 #V-qS/ q"  
audit summary                                         审计总结，审计小结 IDBhhv3ak  
audit team                                         审计小组 sw*k(i  
audit test                                    审计测试 Y5LESZWo  
audit trail                                          审计轨迹 {neE(0 c  
audit work                                        审计工作 pfg"6P  
audit working paper                                 审计工作底稿 ><OdHRh@#  
audited financial statement                        审计会计报表，已审计财务报表 Y">tfLIL_  
Auditing Guidelines (the～)                      审计规范指南 18w[T=7)  
auditing standards                             审计准则 Tp~yn  
audit-oriented working paper                          (审计)业务类工作底稿 9.e?<u*-z  
authorisation                                     授权 hXS'*vO"  
authorisation of transaction                       交易的授权 S}e*~^1J  
availability                                         可获得性 S|;a=K&hS  
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balance                                      余额；差额；平衡 xTD6?X'4  
balance sheet                                    资产负债表 &dvJg  
bank                                                 银行 `ZN@L<I6  
bank account                                    银行账户，银行户头 *Q=-7am  
bank statement                                 银行对账单 @&+h3dV.V  
barter transaction                              易货交易，以物换物交易 .&7=ZY>E  
basis of audit                                    审计依据 fh$U
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basis of preparation                                (会计报表的)编制基础 3leg,qd  
book of account                               账目，账簿 aVuan&]*=  
borrowing                                         借款，贷款，借债 ,Z_nV +l_  
branch                                              分支，分支机构，分店 'DsfKR^s  
brought forward                                (账户余额等的)承上年，承上期，承上页 i#lvt#2J0  
budget                                              预算 PGT!HdX#{  
building                                      建筑物；大楼 : ` F>B  
business conditions                                  业务情况，经营情况 %H<w.]>  
business licence                               (企业等的)营业执照 !=&]#-;b  
business relation                                业务关系 9b]*R.x:$&  
EN.yU!N.4  

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