[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 6${=N}3Kw  
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审计词汇英汉对照 b4R;#rm  
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ability to continue as a going concern               持续经营能力 \x7^ly$_  
acceptability                                     可接受性，可接受程度 k',#T932x1  
acceptable level of detection risk                     检查风险的可接受水平 #lY_ XV.  
acceptance of engagement                       接受委托 {O=PVW2S  
accepting the engagement for the first time              首次接受委托  =] +owl2  
access to asset                                         对资产的接触 TlEd#XQgf&  
according to                                     根据，依据，依照 
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account balance                                账户余额 J85S'cwZZ  
account for                                       对……进行会计处理，核算；解释 [KMNMg  
accounting                                        会计，会计学 P{K;vEp  
accounting advisory serve                        会计咨询服务 ~z kzuh  
accounting firm                                 会计师事务所 j6:jN-z  
accounting information                      会计信息，会计资料 x##0s5Qn  
accounting period                             会计期间 [2P6XoI#  
accounting policies                                   会计政策 DuMzK%  
accounting professional bodies                 会计职业组织，会计职业团体 ZamOYkRX  
accounting records                                   会计记录 ib\_ MNIb  
accounting responsibility                           会计责任 {6tj$&\)  
accounting service                             会计服务 )vsX (/WU  
accounting standards                                会计准则 WqJrDj~  
Accounting Standards for Business Enterprises       企业会计准则 z}a9%Fb  
accounting system                             会计系统 >\o._?xSA  
accounting treatment                                会计处理 =o5|W'>`  
accuracy                                    准确性，精确性 ,gdud[&|;  
additional audit procedures                      追加审计程序 I'E7mb<2  
addressee                                         收件人，收信人 mz|p=[lR|  
Administration of State-owned Assets  (the～)     国有资产管理局 <5 }  
administrative laws and regulations                 行政法规 2j;9USZ p  
adverse impact                                 不利影响，负面影响 dLfB){>S  
adverse opinion                                反对意见 y}U}AUt  
advisory group                                  咨询组，顾问组 3`TD>6rs  
agency fee                                        代理费，代理费用 H:F'5Zt  
aggregate                                          总计，合计为…… 7tP%tp ez  
alternation of document and record                 变造文件和记录 8Drz i! }  
alternative audit procedures                      替代审计程序，备选审计程序 Lb,wn{  
amend                                              修改，修订 Ii&\LJ  
amortisation                                      摊销 f.Y [2b  
analytical capacity                             分析能力 ]5r@`%9  
analytical procedures                               分析性程序 o1?S*  
annual financial statements                        年度会计报表，年度财务报表 Am!OLGG4  
appendix                                          附录，附表 5HaI$>h6  
applicable                                         适用的 4nrn Npf`b  
applicable laws and regulations                 适用的法规 \iP5.3C  
application systems                                  应用系统 4a=QTq0p  
apply consistently                              一贯地执行，一贯地实施 s1]m^,  
appropriate                                       适当的，合适的； b_X&>^4Dkl  
征用，挪用 *XOLuPL>6)  
appropriate authorization                          适当的授权 E&N~h|CL  
appropriateness of audit evidence                    审计证据的适当性 TM5 Y(Q*  
approval                                    批准，核准 T&4f}g/  
assertion                                    (会计报表上的)认定；确认 2){O&8
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %:v<&^oDlm  
asset                                                 资产，财产 unih"};ou  
asset restructuring                             资产重组 )Dp0swJ  
assignment of duties                                 职责的划分 %Gl1Qi+Po_  
assistant                                     助理，助理人员 UqD ]@s`  
associated company                                 联属公司，联营公司 %
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association                                        联合，结合；协会，社团 xnfJruT  
assumption                                       假设，假定 D94bq_2}  
at a given date                                         在某一特定时日 & 'CUc/,  
attestation                                         鉴证，公证 #jh5%@  
attestation service                             鉴证服务 _X|prIOb=  
audit adjustment                                审计调整 >C19Kie72  
audit areas                                        审计领域 U.5R3z  
audit conclusion                                审计结论 \%7fm#z6  
audit effectiveness                             审计效果 O}w%$ mq  
audit efficiency                                  审计效率  d@p#{ -  
audit engagement letter                      审计业务约定书 e=nvm'[h  
audit evidence                                          审计证据 ;NH^+h  
audit fee                                    审计费 z)(W x">  
audit files                                          审计档案 Se_]=>WI  
audit findings                                     审计中发现的事项 v2I? 5?j  
audit implementation stage                        审计实施阶段 2e-`V5{)b  
audit mark                                        审计标识 /wax5FS'I,  
audit materiality                                 审计重要性 P@keg*5@  
audit method                                     审计方法 sPG500=)  
audit objective                                         审计目标，审计目的 2n$Wey[  
audit of financial statements                      会计报表审计，财务报表审计 r^a:s]  
audit opinion                                     审计意见 Y!8F W|  
audit period                                      被审计期间，被审计年度 JEk'2Htx  
audit plan                                          审计计划 =7JSJ98  
audit planning                                    编制审计计划，制定审计计划，审计计划 $C sE[+k1  
audit planning stage                                  审计计划阶段 d]Y;rqjue  
audit procedure                                审计程序 5.*,IedY  
audit programme                               审计程序表，具体审计计划 d!UxFY@  
audit report                                       审计报告 zPxR=0|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ALy7D*Z]w  
audit report with a qualified opinion                 有保留意见的审计报告 =@0J:"c  
audit report with an adverse opinion                否定意见的审计报告 =kfa1kD&{  
audit report with dual dates                      双重日期审计报告 k qL.ZR  
audit reporting stage                                 审计报告阶段 zPc"r$'0U  
audit responsibility                                   审计责任 l -xc*lC  
audit results                                      审计结果 l=b!O  
audit risk                                          审计风险 .>eRX%  
audit sampling                                          审计抽样 hPUAm6b;  
audit sampling techniques                         审计抽样方法，审计抽样技术 tfN[- 3)Z  
audit strategies                                  审计策略 9=~ZA{0J  
audit summary                                         审计总结，审计小结 Pmo<t6  
audit team                                         审计小组 |? #JCG  
audit test                                    审计测试 SDC'S]{ew  
audit trail                                          审计轨迹 I8YUq  
audit work                                        审计工作 /IG{j}  
audit working paper                                 审计工作底稿 Uns%6o  
audited financial statement                        审计会计报表，已审计财务报表 t^KQ*8clG  
Auditing Guidelines (the～)                      审计规范指南 l'/`2Y1  
auditing standards                             审计准则 |$b8(g$s)  
audit-oriented working paper                          (审计)业务类工作底稿 w;gk=<_  
authorisation                                     授权 p<=Lh47 =  
authorisation of transaction                       交易的授权 L
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availability                                         可获得性 4`,7tj  
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balance                                      余额；差额；平衡 *d3-[HwZCL  
balance sheet                                    资产负债表 aZ4?!JW.  
bank                                                 银行 AU3Rz&~  
bank account                                    银行账户，银行户头 O-X(8<~H=  
bank statement                                 银行对账单 Q(]m1\a  
barter transaction                              易货交易，以物换物交易 @t~y9UfF  
basis of audit                                    审计依据 |67Jw2  
basis of preparation                                (会计报表的)编制基础 gDVsi  
book of account                               账目，账簿 jkx>o?s)z  
borrowing                                         借款，贷款，借债 Zs />_w}  
branch                                              分支，分支机构，分店 U8Zb&6  
brought forward                                (账户余额等的)承上年，承上期，承上页 a1~|?PCbY  
budget                                              预算  ce9P-}d  
building                                      建筑物；大楼 Jgv Mx  
business conditions                                  业务情况，经营情况 I09 W=  
business licence                               (企业等的)营业执照 -n&&d8G^s  
business relation                                业务关系 LNWS   
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