[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 xKW"X   
　　
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审计词汇英汉对照 .}p|`3 $P  
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ability to continue as a going concern               持续经营能力 &|z|SY]DL  
acceptability                                     可接受性，可接受程度 lM&UFEl-\  
acceptable level of detection risk                     检查风险的可接受水平 P!>g7X  
acceptance of engagement                       接受委托 b]K>vhQV  
accepting the engagement for the first time              首次接受委托 PSEWL6=]N  
access to asset                                         对资产的接触 L<E/,IdE  
according to                                     根据，依据，依照 96)v#B?p  
account balance                                账户余额 RO $*G jQd  
account for                                       对……进行会计处理，核算；解释 @H4wHlb  
accounting                                        会计，会计学 S~|tfJpL  
accounting advisory serve                        会计咨询服务 hg#c[sZL  
accounting firm                                 会计师事务所 !=knppY  
accounting information                      会计信息，会计资料 >Qk97we'9  
accounting period                             会计期间 2$DS BQEx  
accounting policies                                   会计政策 _Ff
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accounting professional bodies                 会计职业组织，会计职业团体 [k~C+FI  
accounting records                                   会计记录 XC}1_VWs  
accounting responsibility                           会计责任 +Z$a1Y@  
accounting service                             会计服务 h{H]xe[Q  
accounting standards                                会计准则 /xf.\Z7<  
Accounting Standards for Business Enterprises       企业会计准则 `r9^:
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accounting system                             会计系统 Hi7G/ 2t@`  
accounting treatment                                会计处理 'rh\CA/}D  
accuracy                                    准确性，精确性 ;3 dM@>5[  
additional audit procedures                      追加审计程序 Y)v
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addressee                                         收件人，收信人 ex:3ua$N  
Administration of State-owned Assets  (the～)     国有资产管理局 p Mh++H]"  
administrative laws and regulations                 行政法规 a^x  0 l  
adverse impact                                 不利影响，负面影响 1V\1]J/  
adverse opinion                                反对意见 e~*S4dKR  
advisory group                                  咨询组，顾问组 AD,@,|A  
agency fee                                        代理费，代理费用 3m~U(yho  
aggregate                                          总计，合计为…… tB!|p6  
alternation of document and record                 变造文件和记录 0*{@E%9  
alternative audit procedures                      替代审计程序，备选审计程序 ',%5mF3j  
amend                                              修改，修订 =3pD:L  
amortisation                                      摊销 Qv74?B@  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 y "<JE<X  
appendix                                          附录，附表 I>!|3ElT  
applicable                                         适用的 !Am =v =>  
applicable laws and regulations                 适用的法规 " _mmR
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application systems                                  应用系统 8db6(Q~P  
apply consistently                              一贯地执行，一贯地实施 7%X+O8  
appropriate                                       适当的，合适的； r@
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征用，挪用 =$[W,+X6f  
appropriate authorization                          适当的授权 bf{Ep=-  
appropriateness of audit evidence                    审计证据的适当性 KM EXT$p  
approval                                    批准，核准 Km%8Yw0 +  
assertion                                    (会计报表上的)认定；确认 ayN*fiV]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Us*
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asset                                                 资产，财产 B piEAwh  
asset restructuring                             资产重组 NCp%sGBmG  
assignment of duties                                 职责的划分 2Sv>C `FMU  
assistant                                     助理，助理人员 aTi0bQW{  
associated company                                 联属公司，联营公司 5,Qy/t}K  
association                                        联合，结合；协会，社团 : E}6S  
assumption                                       假设，假定 t<8z08  
at a given date                                         在某一特定时日 "r L"K  
attestation                                         鉴证，公证 '\4c "Ho  
attestation service                             鉴证服务 &C\=!r0j^  
audit adjustment                                审计调整 \gjl^#;  
audit areas                                        审计领域 kK08W3@&t  
audit conclusion                                审计结论 s-fKh`  
audit effectiveness                             审计效果 IwOfZuS
 
audit efficiency                                  审计效率 Bc5YW-QD  
audit engagement letter                      审计业务约定书 L,tZh0  
audit evidence                                          审计证据 g521Wdtnn  
audit fee                                    审计费 rGGS]^  
audit files                                          审计档案 elNB7%Y/  
audit findings                                     审计中发现的事项 g6HphRJ5s  
audit implementation stage                        审计实施阶段 5^bh .uF  
audit mark                                        审计标识 o$*bm6o  
audit materiality                                 审计重要性 USH@:c#t  
audit method                                     审计方法 7 cy+
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audit objective                                         审计目标，审计目的 dVij <! Lu  
audit of financial statements                      会计报表审计，财务报表审计 8|fLe\"  
audit opinion                                     审计意见 *1%e%G  
audit period                                      被审计期间，被审计年度 ,M| QN*  
audit plan                                          审计计划 D:+)uX}MOf  
audit planning                                    编制审计计划，制定审计计划，审计计划 A&xab  
audit planning stage                                  审计计划阶段 !k4 }v' =  
audit procedure                                审计程序 p`shYyE  
audit programme                               审计程序表，具体审计计划 yIn/Y 0No  
audit report                                       审计报告 &Xj{:s#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9;}L{yve  
audit report with a qualified opinion                 有保留意见的审计报告 GG@iKLV  
audit report with an adverse opinion                否定意见的审计报告 ee4KMS  
audit report with dual dates                      双重日期审计报告 OaX HJ^k  
audit reporting stage                                 审计报告阶段 Krt$=:m|1  
audit responsibility                                   审计责任 o6`Y7,]  
audit results                                      审计结果 oHv{Y  
audit risk                                          审计风险 z_5rAlnwT.  
audit sampling                                          审计抽样 *C[4 (Dm B  
audit sampling techniques                         审计抽样方法，审计抽样技术 HQ ELK  
audit strategies                                  审计策略 z36brv<_'p  
audit summary                                         审计总结，审计小结 R (+h)#![  
audit team                                         审计小组 Nv}U/$$S  
audit test                                    审计测试 F5:2TEA  
audit trail                                          审计轨迹  m^W*[^p  
audit work                                        审计工作 9;;]q?*  
audit working paper                                 审计工作底稿 a>-}\GXTA  
audited financial statement                        审计会计报表，已审计财务报表 W)G2Cs?p  
Auditing Guidelines (the～)                      审计规范指南 bW,BhUb,|  
auditing standards                             审计准则 K|P9uH D  
audit-oriented working paper                          (审计)业务类工作底稿 _stI?fz*4k  
authorisation                                     授权 w!=_  
authorisation of transaction                       交易的授权 ~z-?rW  
availability                                         可获得性 uD0(aqAZ  
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balance                                      余额；差额；平衡 9&|12x$  
balance sheet                                    资产负债表 "t 3uW6&  
bank                                                 银行 48*Oh2BA  
bank account                                    银行账户，银行户头 )3D+gu  
bank statement                                 银行对账单 (9WL+S  
barter transaction                              易货交易，以物换物交易 UBUB/NY  
basis of audit                                    审计依据 j3sz*:  
basis of preparation                                (会计报表的)编制基础 =H.<"7  
book of account                               账目，账簿   2  
borrowing                                         借款，贷款，借债 ntA[[OIFO  
branch                                              分支，分支机构，分店 3[00-~&U  
brought forward                                (账户余额等的)承上年，承上期，承上页 E.zYi7YUKK  
budget                                              预算 6Y92&  
building                                      建筑物；大楼 |,M#8NOp:  
business conditions                                  业务情况，经营情况 46
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business licence                               (企业等的)营业执照 +Tgy,oD0  
business relation                                业务关系 |g: '')>[  
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