[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 hq/\'Z&!+P  
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审计词汇英汉对照 O k_I}X  
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ability to continue as a going concern               持续经营能力 _n2PoE:5@P  
acceptability                                     可接受性，可接受程度 =Ow}MX  
acceptable level of detection risk                     检查风险的可接受水平 yE-&TW_q:>  
acceptance of engagement                       接受委托 V#|#% 8  
accepting the engagement for the first time              首次接受委托 /g712\?M4  
access to asset                                         对资产的接触 'bkecC  
according to                                     根据，依据，依照 m~#S76!w  
account balance                                账户余额 Nm#VA.~  
account for                                       对……进行会计处理，核算；解释 __$IbF5  
accounting                                        会计，会计学 X",fp  
accounting advisory serve                        会计咨询服务 !'B.ad  
accounting firm                                 会计师事务所 J}TS-j0  
accounting information                      会计信息，会计资料 :N%cIxrqP  
accounting period                             会计期间 Nc[>CgX"@  
accounting policies                                   会计政策 &Hc8u,|  
accounting professional bodies                 会计职业组织，会计职业团体 qI<6% ^i  
accounting records                                   会计记录 $# @G!  
accounting responsibility                           会计责任 g||{Qmr=1  
accounting service                             会计服务 yEtS yb~GK  
accounting standards                                会计准则 A7 .C  
Accounting Standards for Business Enterprises       企业会计准则 P@p(Y2&~g  
accounting system                             会计系统 |t|+pBB  
accounting treatment                                会计处理 R*E/E  
accuracy                                    准确性，精确性 &7T0nB/)  
additional audit procedures                      追加审计程序 8[ 1D4d  
addressee                                         收件人，收信人 `Ten2(D  
Administration of State-owned Assets  (the～)     国有资产管理局 >ALU}o/  
administrative laws and regulations                 行政法规 /+P 4cHv]F  
adverse impact                                 不利影响，负面影响 =XJ SE+ 7  
adverse opinion                                反对意见 ?.IT!M}DR  
advisory group                                  咨询组，顾问组 T %KZV/  
agency fee                                        代理费，代理费用 xg'z_W  
aggregate                                          总计，合计为…… 8N!E`{W  
alternation of document and record                 变造文件和记录 -Duy:C6W  
alternative audit procedures                      替代审计程序，备选审计程序 9<W MM)  
amend                                              修改，修订 t'_Hp},  
amortisation                                      摊销 -Uq I=#  
analytical capacity                             分析能力 \)DP(wC  
analytical procedures                               分析性程序 }-)2CEj3L%  
annual financial statements                        年度会计报表，年度财务报表 U{RW=sYB~9  
appendix                                          附录，附表 ?BQZ\SXU  
applicable                                         适用的 Yp./3b VO  
applicable laws and regulations                 适用的法规 %U)/>Z  
application systems                                  应用系统 `z-4OJ8~  
apply consistently                              一贯地执行，一贯地实施 cG,B;kMjo  
appropriate                                       适当的，合适的； "Q A#  
征用，挪用 PLKp<kg  
appropriate authorization                          适当的授权 $
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appropriateness of audit evidence                    审计证据的适当性 @
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approval                                    批准，核准 utQE$0F  
assertion                                    (会计报表上的)认定；确认 ly}6zOC\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 %(Nu"3|$K=  
asset                                                 资产，财产 ZBcZG  
asset restructuring                             资产重组 K!5QFO4  
assignment of duties                                 职责的划分 R?(0:f  
assistant                                     助理，助理人员 n(/(
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associated company                                 联属公司，联营公司 .rD@Q{e50  
association                                        联合，结合；协会，社团 x<"1T w5e  
assumption                                       假设，假定 ,<zGvksk  
at a given date                                         在某一特定时日 >1,.4)k%K  
attestation                                         鉴证，公证 {%9)l,  
attestation service                             鉴证服务 \^iJv ~d  
audit adjustment                                审计调整 xSs);XO,  
audit areas                                        审计领域 [95(%&k.Q  
audit conclusion                                审计结论 tjBs>w  
audit effectiveness                             审计效果 Tw)nFr8oF]  
audit efficiency                                  审计效率 H`njKKdR  
audit engagement letter                      审计业务约定书 Nlx7"_R"Q  
audit evidence                                          审计证据 Y]P';C_eP  
audit fee                                    审计费 Q$Ga
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audit files                                          审计档案 2#kR1rJP  
audit findings                                     审计中发现的事项 &&xBq?  
audit implementation stage                        审计实施阶段 BdG~y1%:  
audit mark                                        审计标识 U>IllNd  
audit materiality                                 审计重要性 F.HD;C-;(  
audit method                                     审计方法 ,fpu@@2  
audit objective                                         审计目标，审计目的 :`2<SF^0O  
audit of financial statements                      会计报表审计，财务报表审计 cZk?o  
audit opinion                                     审计意见 LUl6^JU  
audit period                                      被审计期间，被审计年度 4vT!xn  
audit plan                                          审计计划 sHyhR:  
audit planning                                    编制审计计划，制定审计计划，审计计划 `L`qR,R  
audit planning stage                                  审计计划阶段 =\B{)z7@6D  
audit procedure                                审计程序 h +.8Rl  
audit programme                               审计程序表，具体审计计划 {2vk<  
audit report                                       审计报告 -ZlBg~E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %2f``48#  
audit report with a qualified opinion                 有保留意见的审计报告 oN)l/"%C7/  
audit report with an adverse opinion                否定意见的审计报告 81eDN6 M\  
audit report with dual dates                      双重日期审计报告  7cr@;%#  
audit reporting stage                                 审计报告阶段 KiT>W~  
audit responsibility                                   审计责任 hF s:9  
audit results                                      审计结果 53J!iNnXT6  
audit risk                                          审计风险 AV Gu*  
audit sampling                                          审计抽样 5B#q/d1/a  
audit sampling techniques                         审计抽样方法，审计抽样技术 (wEaa'XL  
audit strategies                                  审计策略 7*^-3Tt83  
audit summary                                         审计总结，审计小结 k*(c8/<.d  
audit team                                         审计小组 U s 86.@|  
audit test                                    审计测试 {E-.W"t4  
audit trail                                          审计轨迹 SG_
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audit work                                        审计工作 '3 w=D )  
audit working paper                                 审计工作底稿 rmu5K$pl  
audited financial statement                        审计会计报表，已审计财务报表 J0*hJ-/u  
Auditing Guidelines (the～)                      审计规范指南 '$YB -  
auditing standards                             审计准则 U&y
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audit-oriented working paper                          (审计)业务类工作底稿 >G $8\ &]j  
authorisation                                     授权 8W#/=X
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authorisation of transaction                       交易的授权 CL.JalR`b  
availability                                         可获得性 CnSfGsE>  
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balance                                      余额；差额；平衡 {a\O7$A\F  
balance sheet                                    资产负债表 VR ^qwS/  
bank                                                 银行 (9% ki$=}+  
bank account                                    银行账户，银行户头 Oi AZA<  
bank statement                                 银行对账单 rZ2X$FO@  
barter transaction                              易货交易，以物换物交易 cjAKc|NJ  
basis of audit                                    审计依据 k"\%x=#  
basis of preparation                                (会计报表的)编制基础 P?p>'avP  
book of account                               账目，账簿 SNV~;@(h  
borrowing                                         借款，贷款，借债 NdGI H/Y;M  
branch                                              分支，分支机构，分店 [bk2RaX:i  
brought forward                                (账户余额等的)承上年，承上期，承上页 +%Q:  
budget                                              预算 R''nZ/R  
building                                      建筑物；大楼 y=g9 wO  
business conditions                                  业务情况，经营情况 u\wdb^8ds  
business licence                               (企业等的)营业执照 g}"`@H(9r3  
business relation                                业务关系 0B fqEAl  
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