[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 2%/F`_XbP  
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审计词汇英汉对照 ]36SF5<0r  
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ability to continue as a going concern               持续经营能力 CKw-HgXG  
acceptability                                     可接受性，可接受程度 97c0bgI!+  
acceptable level of detection risk                     检查风险的可接受水平 Gm+D1l i  
acceptance of engagement                       接受委托 ^C gg1e1  
accepting the engagement for the first time              首次接受委托 6O4*OR<&  
access to asset                                         对资产的接触 Vmz#u1gGT6  
according to                                     根据，依据，依照 \mF- L,yu  
account balance                                账户余额 fb f &bJT  
account for                                       对……进行会计处理，核算；解释 osc8;B/  
accounting                                        会计，会计学 I!zoo[/)%  
accounting advisory serve                        会计咨询服务 AB=%yM7V*  
accounting firm                                 会计师事务所 COi15( G2  
accounting information                      会计信息，会计资料 s$y_(oU,D  
accounting period                             会计期间 ~
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accounting policies                                   会计政策 9WHE4'Sa  
accounting professional bodies                 会计职业组织，会计职业团体 %/eG{oh-  
accounting records                                   会计记录 33`bKKO}  
accounting responsibility                           会计责任 2e6P?pX~2  
accounting service                             会计服务 (JU8F-/9  
accounting standards                                会计准则 ^;II@n i  
Accounting Standards for Business Enterprises       企业会计准则 v9T3=  
accounting system                             会计系统 c{'Z.mut  
accounting treatment                                会计处理 e_-g|ukC  
accuracy                                    准确性，精确性 1P]J3o  
additional audit procedures                      追加审计程序 R0M>'V?e  
addressee                                         收件人，收信人 /G5KNSi  
Administration of State-owned Assets  (the～)     国有资产管理局 G-CL \G\n  
administrative laws and regulations                 行政法规 s.(.OXD&  
adverse impact                                 不利影响，负面影响 zBm~J%  
adverse opinion                                反对意见 CW;zviH5  
advisory group                                  咨询组，顾问组 <B%wq>4S  
agency fee                                        代理费，代理费用 c|%5SA  
aggregate                                          总计，合计为…… k
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alternation of document and record                 变造文件和记录 .p{l
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alternative audit procedures                      替代审计程序，备选审计程序 mB2}(DbhE  
amend                                              修改，修订 &" u(0q  
amortisation                                      摊销 ZW M:Wj192  
analytical capacity                             分析能力 h5{//0 y  
analytical procedures                               分析性程序 j1Ys8k%$l  
annual financial statements                        年度会计报表，年度财务报表 W3l[a^1d  
appendix                                          附录，附表 *wAX&+);  
applicable                                         适用的 +sJ{9#6  
applicable laws and regulations                 适用的法规 '4
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application systems                                  应用系统 l>jrY1u  
apply consistently                              一贯地执行，一贯地实施 padV|hF3(e  
appropriate                                       适当的，合适的； QeY+i
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征用，挪用 Gb2|e.z  
appropriate authorization                          适当的授权 t:dvgRJt*  
appropriateness of audit evidence                    审计证据的适当性 +4J'> dr  
approval                                    批准，核准 H28-;>
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assertion                                    (会计报表上的)认定；确认 B^19![v3T  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hW~% :v  
asset                                                 资产，财产 ||2%N/?  
asset restructuring                             资产重组 =$}`B{(H  
assignment of duties                                 职责的划分 &tkPZ*}#1  
assistant                                     助理，助理人员 06NiH- 0O  
associated company                                 联属公司，联营公司 %B&O+~  
association                                        联合，结合；协会，社团 U>IsmF>m  
assumption                                       假设，假定 vkLt#yj~  
at a given date                                         在某一特定时日 @MQfeM-@  
attestation                                         鉴证，公证 2w8YtM3+"z  
attestation service                             鉴证服务 ;8VZsh  
audit adjustment                                审计调整 oCwep^P(v  
audit areas                                        审计领域 $_%  
audit conclusion                                审计结论 r:x
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audit effectiveness                             审计效果 p;[.&oJ  
audit efficiency                                  审计效率 &2@"zD  
audit engagement letter                      审计业务约定书 y;0Zk~R$  
audit evidence                                          审计证据 c[1{>z{G  
audit fee                                    审计费
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audit files                                          审计档案 w8>lWgN  
audit findings                                     审计中发现的事项 yR F+
 
audit implementation stage                        审计实施阶段 bil>;&h  
audit mark                                        审计标识 :A#'8xE/  
audit materiality                                 审计重要性 Gj#BG49g2  
audit method                                     审计方法 X:FyNUa  
audit objective                                         审计目标，审计目的 ILNghtm-  
audit of financial statements                      会计报表审计，财务报表审计 ")boY/ P/w  
audit opinion                                     审计意见 tIA)LF  
audit period                                      被审计期间，被审计年度 kPEU}Kv  
audit plan                                          审计计划 cL
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audit planning                                    编制审计计划，制定审计计划，审计计划 GNG.N)q#C  
audit planning stage                                  审计计划阶段 AED 9vDE  
audit procedure                                审计程序 |rpMwkR  
audit programme                               审计程序表，具体审计计划 u`L*  
audit report                                       审计报告 4P2p|Gc3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 84(jg P  
audit report with a qualified opinion                 有保留意见的审计报告 o W7;t  
audit report with an adverse opinion                否定意见的审计报告 HDo=WqG  
audit report with dual dates                      双重日期审计报告 /|Gz<nSc  
audit reporting stage                                 审计报告阶段 PHsM)V+  
audit responsibility                                   审计责任 Mc  
audit results                                      审计结果 B^1jd!m  
audit risk                                          审计风险 hHt.No  
audit sampling                                          审计抽样 k \t6b1.M  
audit sampling techniques                         审计抽样方法，审计抽样技术 Yv*i69"  
audit strategies                                  审计策略 RXPl~]k#i  
audit summary                                         审计总结，审计小结 ieyqp~+|4$  
audit team                                         审计小组 B]D51R\}VE  
audit test                                    审计测试 8W.-Y|[5?  
audit trail                                          审计轨迹 g2lv4Tiq-  
audit work                                        审计工作 ~O~we  
audit working paper                                 审计工作底稿 I7ySm12}  
audited financial statement                        审计会计报表，已审计财务报表 H]lD*3b  
Auditing Guidelines (the～)                      审计规范指南 V6<Ki  
auditing standards                             审计准则 bF@iO316H  
audit-oriented working paper                          (审计)业务类工作底稿  wZ8LY;  
authorisation                                     授权 'bef3P9`  
authorisation of transaction                       交易的授权 {.,y v>%  
availability                                         可获得性 ,g)9ZP.F  
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balance                                      余额；差额；平衡 87V
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balance sheet                                    资产负债表 x(zW<J5X"  
bank                                                 银行 la!rg#)-X  
bank account                                    银行账户，银行户头 (7aE!r\Ab  
bank statement                                 银行对账单 "jl`FAu)q  
barter transaction                              易货交易，以物换物交易 K)oN^  
basis of audit                                    审计依据 k.0pPl  
basis of preparation                                (会计报表的)编制基础 HQ|{!P\/?U  
book of account                               账目，账簿 Y0OVzp9 b  
borrowing                                         借款，贷款，借债 Ks7k
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branch                                              分支，分支机构，分店 PI")
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brought forward                                (账户余额等的)承上年，承上期，承上页 wa9{Q}wSa  
budget                                              预算 XN'X&J  
building                                      建筑物；大楼 YwM;G g3  
business conditions                                  业务情况，经营情况 i `8Y/$aT  
business licence                               (企业等的)营业执照 -aMwC5iR@  
business relation                                业务关系 !FnH;  
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