[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 oH4zW5  
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审计词汇英汉对照 ~G8l1dD  
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ability to continue as a going concern               持续经营能力 <i]-.>&J  
acceptability                                     可接受性，可接受程度 pk'd&.  
acceptable level of detection risk                     检查风险的可接受水平 ' xaPahx;  
acceptance of engagement                       接受委托 W,,3@:  
accepting the engagement for the first time              首次接受委托 tUJe-3,  
access to asset                                         对资产的接触 hFtjw 6  
according to                                     根据，依据，依照 T1RY1hb|g>  
account balance                                账户余额 BE&8E\w  
account for                                       对……进行会计处理，核算；解释 ^^ SMr l  
accounting                                        会计，会计学 )@U~Li/+  
accounting advisory serve                        会计咨询服务 L~h:>I+pG  
accounting firm                                 会计师事务所 F5H*z\/={  
accounting information                      会计信息，会计资料 T>*G1-J#  
accounting period                             会计期间 `=V1w4J  
accounting policies                                   会计政策 [vuikJP>1k  
accounting professional bodies                 会计职业组织，会计职业团体 0H%zkJ>Q  
accounting records                                   会计记录 CD#U`jf  
accounting responsibility                           会计责任 [giw(4m#y  
accounting service                             会计服务 \I6F;G6  
accounting standards                                会计准则 )#4(4 @R h  
Accounting Standards for Business Enterprises       企业会计准则 t:oq'
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accounting system                             会计系统 p|qLr9\A  
accounting treatment                                会计处理 3HR)H-@6@7  
accuracy                                    准确性，精确性 Fsq)co  
additional audit procedures                      追加审计程序 =],c$)  
addressee                                         收件人，收信人 ;){ZM,Ox  
Administration of State-owned Assets  (the～)     国有资产管理局 #68$'Rl"o1  
administrative laws and regulations                 行政法规 GU1
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adverse impact                                 不利影响，负面影响 < fe.  
adverse opinion                                反对意见 N|"q6M!ZL  
advisory group                                  咨询组，顾问组 vd^Z^cpip  
agency fee                                        代理费，代理费用 YsiH=x  
aggregate                                          总计，合计为…… b s% RWwn  
alternation of document and record                 变造文件和记录 WFFd3TN%<  
alternative audit procedures                      替代审计程序，备选审计程序 o&k,aCQC  
amend                                              修改，修订 1W0[|Hf2v*  
amortisation                                      摊销 qK
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analytical capacity                             分析能力 1S+T:n  
analytical procedures                               分析性程序 \ %]lsml  
annual financial statements                        年度会计报表，年度财务报表 cw0@Z0  
appendix                                          附录，附表 ,G? Kb#  
applicable                                         适用的 c9nv=?/}f  
applicable laws and regulations                 适用的法规 xrNe:Aj  
application systems                                  应用系统 L`Ys`7  
apply consistently                              一贯地执行，一贯地实施 Ps0<CUyI  
appropriate                                       适当的，合适的； 2Z"\%ZD  
征用，挪用 @kT@IQ
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appropriate authorization                          适当的授权 (B@\Dw8^  
appropriateness of audit evidence                    审计证据的适当性 _~>WAm<  
approval                                    批准，核准 &01KHJY)/G  
assertion                                    (会计报表上的)认定；确认 >x~Qa@s;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /-^{$$eu  
asset                                                 资产，财产 f/.f08  
asset restructuring                             资产重组 M0vX9;J  
assignment of duties                                 职责的划分 u]9 #d^%V  
assistant                                     助理，助理人员 !xg10N}I  
associated company                                 联属公司，联营公司 #IqRu:csp  
association                                        联合，结合；协会，社团 z~2;u5S&  
assumption                                       假设，假定 h<CRW-  
at a given date                                         在某一特定时日 !iX/Ni:  
attestation                                         鉴证，公证 g38 MF  
attestation service                             鉴证服务 vkYiO]y  
audit adjustment                                审计调整 l8%B RG  
audit areas                                        审计领域 <O-R  
audit conclusion                                审计结论 ?c_:S]^  
audit effectiveness                             审计效果 BG4TUt  
audit efficiency                                  审计效率 d[H`Fe6h  
audit engagement letter                      审计业务约定书 :UKc:JVNM  
audit evidence                                          审计证据 #c/K.?  
audit fee                                    审计费 ycIcM~<4  
audit files                                          审计档案 Sq2 8=1%  
audit findings                                     审计中发现的事项 hVZS6gU,x  
audit implementation stage                        审计实施阶段 Az?^4 1r8  
audit mark                                        审计标识 @,G\`;Ma  
audit materiality                                 审计重要性 @o<B>$tbu4  
audit method                                     审计方法 ]_L;AD  
audit objective                                         审计目标，审计目的 BoARM{m  
audit of financial statements                      会计报表审计，财务报表审计 m("KLp8  
audit opinion                                     审计意见 |1(L~g  
audit period                                      被审计期间，被审计年度 uXA}" f2  
audit plan                                          审计计划 _3g!_  
audit planning                                    编制审计计划，制定审计计划，审计计划 Ak}`zIo  
audit planning stage                                  审计计划阶段 vMJ _n=Vf  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 (\ |Go-2G  
audit report                                       审计报告 Z% `$
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 f&Sovuuh
 
audit report with a qualified opinion                 有保留意见的审计报告 (enOj0  
audit report with an adverse opinion                否定意见的审计报告 QPFv]^s(  
audit report with dual dates                      双重日期审计报告 02:`Joy2D  
audit reporting stage                                 审计报告阶段 ;c@B+RquR  
audit responsibility                                   审计责任 `Xi)';p  
audit results                                      审计结果 Z#kB+.U  
audit risk                                          审计风险 T$DFTr\\  
audit sampling                                          审计抽样 XZTH[#MqeI  
audit sampling techniques                         审计抽样方法，审计抽样技术 \2Q#'  
audit strategies                                  审计策略 }4,[oD  
audit summary                                         审计总结，审计小结 #2*R0_b  
audit team                                         审计小组 h>z5m  
audit test                                    审计测试 R_:lp\S&  
audit trail                                          审计轨迹 :pvVm>  
audit work                                        审计工作 W:}t%agis  
audit working paper                                 审计工作底稿 x.I?)x!C'  
audited financial statement                        审计会计报表，已审计财务报表 lm{4x~y$h  
Auditing Guidelines (the～)                      审计规范指南 3@0!]z^W  
auditing standards                             审计准则 \SJX
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audit-oriented working paper                          (审计)业务类工作底稿 6OtNWbB  
authorisation                                     授权 je>mAQKi\  
authorisation of transaction                       交易的授权 w`/~y   
availability                                         可获得性 $P #KL//  
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balance                                      余额；差额；平衡 "SC]G22  
balance sheet                                    资产负债表 Nk$|nn9#'  
bank                                                 银行 IFtaoK  
bank account                                    银行账户，银行户头 zvv/|z2(r  
bank statement                                 银行对账单 W:8{}Iu<  
barter transaction                              易货交易，以物换物交易 M pz9}[`3g  
basis of audit                                    审计依据 Hm~.u.)\.  
basis of preparation                                (会计报表的)编制基础 G2=dq  
book of account                               账目，账簿 {s2eOL5I|%  
borrowing                                         借款，贷款，借债 2UBAk')O}  
branch                                              分支，分支机构，分店 !|J2o8g  
brought forward                                (账户余额等的)承上年，承上期，承上页 u3jLe=Y'\  
budget                                              预算 K@"B^f0mU  
building                                      建筑物；大楼 t<^7s9r;I  
business conditions                                  业务情况，经营情况 R0G D9  
business licence                               (企业等的)营业执照 _~y-?(46K  
business relation                                业务关系 cNy*< Tv  
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