[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 c ++tk4  
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审计词汇英汉对照 6<R!`N 6  
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ability to continue as a going concern               持续经营能力 zN {'@B  
acceptability                                     可接受性，可接受程度 9dr\=e6) C  
acceptable level of detection risk                     检查风险的可接受水平 .T/\5_Bx  
acceptance of engagement                       接受委托 O!kBp(?]  
accepting the engagement for the first time              首次接受委托 c Q|nL  
access to asset                                         对资产的接触 SI)u@3hl&w  
according to                                     根据，依据，依照 X4lz?Y:*  
account balance                                账户余额 kA{[k  
account for                                       对……进行会计处理，核算；解释 \L(~50{(  
accounting                                        会计，会计学 cRK1JxU
 
accounting advisory serve                        会计咨询服务 %< DXM`Y  
accounting firm                                 会计师事务所 kf>oZ */  
accounting information                      会计信息，会计资料 'q8T*|/  
accounting period                             会计期间 <|~X,g;f  
accounting policies                                   会计政策  [ K;3Qf)  
accounting professional bodies                 会计职业组织，会计职业团体 B_anO{3$4  
accounting records                                   会计记录 l_y:IY$"  
accounting responsibility                           会计责任 #7+oM8b  
accounting service                             会计服务 5vxJ|Hse@  
accounting standards                                会计准则 znzh$9tH  
Accounting Standards for Business Enterprises       企业会计准则 r:2G11[  
accounting system                             会计系统 0p:FAvvNI  
accounting treatment                                会计处理 6SIk?]u  
accuracy                                    准确性，精确性 W
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additional audit procedures                      追加审计程序 oEd+  
addressee                                         收件人，收信人 9sifc<za  
Administration of State-owned Assets  (the～)     国有资产管理局 G<l+94(  
administrative laws and regulations                 行政法规 [84ss;.$  
adverse impact                                 不利影响，负面影响 #TM+Vd$  
adverse opinion                                反对意见 \L -o>O  
advisory group                                  咨询组，顾问组 <<
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agency fee                                        代理费，代理费用 ] hGU.C"(  
aggregate                                          总计，合计为…… |TatRB3>  
alternation of document and record                 变造文件和记录 !jGe_xB}~  
alternative audit procedures                      替代审计程序，备选审计程序 +*]"Yo~]}  
amend                                              修改，修订 Ly0^ L-~|  
amortisation                                      摊销
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analytical capacity                             分析能力 Cb5;l~}L  
analytical procedures                               分析性程序 F$y3oX  
annual financial statements                        年度会计报表，年度财务报表 9}p?h1NrY  
appendix                                          附录，附表 D |kdk;Xv  
applicable                                         适用的 ]*|+06  
applicable laws and regulations                 适用的法规 *JDQaWzBd  
application systems                                  应用系统 m-4P*P$X  
apply consistently                              一贯地执行，一贯地实施 -'r4@='6}  
appropriate                                       适当的，合适的； ;fw}<M!6  
征用，挪用 I !=ew |  
appropriate authorization                          适当的授权 kAA1+rG  
appropriateness of audit evidence                    审计证据的适当性 ?zGx]?1P1<  
approval                                    批准，核准 VAX@'iZr  
assertion                                    (会计报表上的)认定；确认 :sAb'6u1EU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 uT:'Kkb!  
asset                                                 资产，财产 >7i&(6L  
asset restructuring                             资产重组 Jw3VWc ]]  
assignment of duties                                 职责的划分 `>-fU<Q1  
assistant                                     助理，助理人员 4u- mE  
associated company                                 联属公司，联营公司 F_.rLgGY  
association                                        联合，结合；协会，社团 ],#Xa.r  
assumption                                       假设，假定 \9j +ejGf  
at a given date                                         在某一特定时日 RC'4%++Nz  
attestation                                         鉴证，公证 P0VXHE1p  
attestation service                             鉴证服务 A?i ~*#wE  
audit adjustment                                审计调整 #@FMH*?xX6  
audit areas                                        审计领域 D])&>  
audit conclusion                                审计结论 A!B:vJ  
audit effectiveness                             审计效果 sG{fxha  
audit efficiency                                  审计效率 L/\s~*:M  
audit engagement letter                      审计业务约定书 @oE^(  
audit evidence                                          审计证据 n-zAkKM  
audit fee                                    审计费 Od_xH
 
audit files                                          审计档案 {\zTE1X9  
audit findings                                     审计中发现的事项 }z%fQbw  
audit implementation stage                        审计实施阶段 N~H!6N W  
audit mark                                        审计标识 +~xY}  
audit materiality                                 审计重要性 gySCK-(y  
audit method                                     审计方法  2%4u/  
audit objective                                         审计目标，审计目的 6S K;1Bp-{  
audit of financial statements                      会计报表审计，财务报表审计 Qw>~]d,Z  
audit opinion                                     审计意见 _y:-_q
 
audit period                                      被审计期间，被审计年度 kjAARW  
audit plan                                          审计计划 h</,p49gM  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?APzb4f^W  
audit planning stage                                  审计计划阶段 c8z6-6`i0  
audit procedure                                审计程序 WH|TdU$V  
audit programme                               审计程序表，具体审计计划 u}I-#j)wap  
audit report                                       审计报告 tofX.oi+C$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 XZ%3PMq  
audit report with a qualified opinion                 有保留意见的审计报告 |5il5UP  
audit report with an adverse opinion                否定意见的审计报告 /bdL.Y#V  
audit report with dual dates                      双重日期审计报告 U]/iPG&_  
audit reporting stage                                 审计报告阶段 rhff8C//'  
audit responsibility                                   审计责任 co^bS;r  
audit results                                      审计结果 3CL1Z\8To  
audit risk                                          审计风险 eX`wQoV%  
audit sampling                                          审计抽样 TAL,(&[s  
audit sampling techniques                         审计抽样方法，审计抽样技术 L%S(z)xX3  
audit strategies                                  审计策略 aSse' C<a  
audit summary                                         审计总结，审计小结 M./1.k&@  
audit team                                         审计小组  4,g_$)  
audit test                                    审计测试 _2Zc?*4  
audit trail                                          审计轨迹 /(oxK>*F  
audit work                                        审计工作 Ms<v81z5T  
audit working paper                                 审计工作底稿 GJs{t1 E  
audited financial statement                        审计会计报表，已审计财务报表 !NqLBrcv0  
Auditing Guidelines (the～)                      审计规范指南 6JgbJ bUi  
auditing standards                             审计准则 @L SfP  
audit-oriented working paper                          (审计)业务类工作底稿 Vh?5  
authorisation                                     授权 ZR]p7{8B  
authorisation of transaction                       交易的授权 ,#Pp_f<  
availability                                         可获得性 H0(.p'eN  
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balance                                      余额；差额；平衡 q$7w?(Lk  
balance sheet                                    资产负债表 inHlL  
bank                                                 银行 HIGTo\]Z  
bank account                                    银行账户，银行户头 JUXo3D~  
bank statement                                 银行对账单 B_DyH C\<  
barter transaction                              易货交易，以物换物交易 >//yvkZ9
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basis of audit                                    审计依据 Cl6P,C  
basis of preparation                                (会计报表的)编制基础 "tT68  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 :3N6Ej  
branch                                              分支，分支机构，分店 _<Ip0?N  
brought forward                                (账户余额等的)承上年，承上期，承上页 ppuJC'GW  
budget                                              预算 |zbM$37?k  
building                                      建筑物；大楼 %OJ"@ 6A  
business conditions                                  业务情况，经营情况 -e\OF3Td  
business licence                               (企业等的)营业执照 B
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business relation                                业务关系 c( _R xLJ  
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