[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 {QmK4(k?|c  
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审计词汇英汉对照 ,)!%^~v  
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ability to continue as a going concern               持续经营能力 $%!06w#u  
acceptability                                     可接受性，可接受程度 vXwMo4F*  
acceptable level of detection risk                     检查风险的可接受水平 #`=>Mza  
acceptance of engagement                       接受委托 M #0v# {o  
accepting the engagement for the first time              首次接受委托 {06ClI  
access to asset                                         对资产的接触 ( xzruI5P  
according to                                     根据，依据，依照 R/fE@d2~In  
account balance                                账户余额 `#85r{c$:  
account for                                       对……进行会计处理，核算；解释 " W{rS4L  
accounting                                        会计，会计学 \6.dGKK  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 xhCQRw  
accounting information                      会计信息，会计资料 d(d3@b4Ta  
accounting period                             会计期间 d2US~.;>l  
accounting policies                                   会计政策 J#4pA{01w  
accounting professional bodies                 会计职业组织，会计职业团体 ZAeJTCCk  
accounting records                                   会计记录 8tf>G(I{  
accounting responsibility                           会计责任 &e3}Vop  
accounting service                             会计服务
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accounting standards                                会计准则 ",[/pb  
Accounting Standards for Business Enterprises       企业会计准则 `1Md1e:J  
accounting system                             会计系统 ]5:[6;wS  
accounting treatment                                会计处理 |0>rojMq  
accuracy                                    准确性，精确性 _8-1wx  
additional audit procedures                      追加审计程序 -kP2 Brm  
addressee                                         收件人，收信人 "R
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Administration of State-owned Assets  (the～)     国有资产管理局 [AFGh L+t3  
administrative laws and regulations                 行政法规 <
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adverse impact                                 不利影响，负面影响 p`Tl)[*  
adverse opinion                                反对意见 'Z,7{U1P  
advisory group                                  咨询组，顾问组 ;9fW
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agency fee                                        代理费，代理费用 `WxGU  
aggregate                                          总计，合计为……  tj8o6N#  
alternation of document and record                 变造文件和记录 F.(e}EMyNh  
alternative audit procedures                      替代审计程序，备选审计程序 mI
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amend                                              修改，修订 4DP< )KX  
amortisation                                      摊销 S
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analytical capacity                             分析能力 M&",7CPD(1  
analytical procedures                               分析性程序 -Gl!W`$I`  
annual financial statements                        年度会计报表，年度财务报表 qPUACuF'  
appendix                                          附录，附表 ~R=p[h)  
applicable                                         适用的 @n9iOf~<  
applicable laws and regulations                 适用的法规 p<Tg }fg  
application systems                                  应用系统 'Cz]p~oF  
apply consistently                              一贯地执行，一贯地实施 e$Y7V  
appropriate                                       适当的，合适的； s2 aFme  
征用，挪用 1GLb^:~A  
appropriate authorization                          适当的授权 kf~>%tES]  
appropriateness of audit evidence                    审计证据的适当性 $(OL#>9Ly  
approval                                    批准，核准 B=X_c5  
assertion                                    (会计报表上的)认定；确认 A]o3MoSt  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6"rS?>W/mO  
asset                                                 资产，财产 fHI@' '0  
asset restructuring                             资产重组 Q'ib7R;V,  
assignment of duties                                 职责的划分 UN^M.lqZX  
assistant                                     助理，助理人员 7<2?NLE8*  
associated company                                 联属公司，联营公司 yd45y}uS;F  
association                                        联合，结合；协会，社团 _$HCNFdh  
assumption                                       假设，假定 sv "GX<+  
at a given date                                         在某一特定时日 *l0i}"T^_  
attestation                                         鉴证，公证 AI9=?X<kh  
attestation service                             鉴证服务 LA6Ik_-F  
audit adjustment                                审计调整 HC>k/Gk"  
audit areas                                        审计领域 xB
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audit conclusion                                审计结论 5$$]ZMof  
audit effectiveness                             审计效果 abEdZ)$  
audit efficiency                                  审计效率 3rX8H`R  
audit engagement letter                      审计业务约定书 (~b0-3s  
audit evidence                                          审计证据 Q2@yUDd!  
audit fee                                    审计费 3A\Hiy!{F  
audit files                                          审计档案  f|yq~3x)  
audit findings                                     审计中发现的事项 RcI0n"Gi_  
audit implementation stage                        审计实施阶段 vDc&m  
audit mark                                        审计标识 ?DNeL; 6  
audit materiality                                 审计重要性 ??P3
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audit method                                     审计方法 SQuW`EHBgs  
audit objective                                         审计目标，审计目的 ]tbl1=|  
audit of financial statements                      会计报表审计，财务报表审计 5y~B/.YY  
audit opinion                                     审计意见 XR#?gx.}  
audit period                                      被审计期间，被审计年度 Y[;Z7p  
audit plan                                          审计计划 4%TmW/yd  
audit planning                                    编制审计计划，制定审计计划，审计计划 ^c sOXP=Yp  
audit planning stage                                  审计计划阶段 C$v !emu  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 |qq29dS?  
audit report                                       审计报告 
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 &23t/`
  
audit report with a qualified opinion                 有保留意见的审计报告 2&F  H8  
audit report with an adverse opinion                否定意见的审计报告 `M_w^&6+n  
audit report with dual dates                      双重日期审计报告 y#lg)nB  
audit reporting stage                                 审计报告阶段 lstnxi%x  
audit responsibility                                   审计责任 LQ"x m  
audit results                                      审计结果 N$8"X-na?  
audit risk                                          审计风险 kAoh#8=  
audit sampling                                          审计抽样 ;,u7)  
audit sampling techniques                         审计抽样方法，审计抽样技术 $I\lJ8  
audit strategies                                  审计策略 SR9M:
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audit summary                                         审计总结，审计小结 B :1r;8{j  
audit team                                         审计小组 >9Y0
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audit test                                    审计测试 E0Kt4% b  
audit trail                                          审计轨迹 Jqt|'G3  
audit work                                        审计工作 NX<Q}3cC  
audit working paper                                 审计工作底稿 45Q#6BtE  
audited financial statement                        审计会计报表，已审计财务报表 7I{rhA  
Auditing Guidelines (the～)                      审计规范指南 :HN\A4=kc(  
auditing standards                             审计准则 ~T'$gl  
audit-oriented working paper                          (审计)业务类工作底稿 `%0k\
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authorisation                                     授权 Z3A"GWY  
authorisation of transaction                       交易的授权 1swqs7rR|  
availability                                         可获得性 {=E,.%8  
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balance                                      余额；差额；平衡 <d3N2  
balance sheet                                    资产负债表 mDIN%/S'  
bank                                                 银行 x[YW 3nF  
bank account                                    银行账户，银行户头 N*>&XJ#  
bank statement                                 银行对账单 ,#80`&\%  
barter transaction                              易货交易，以物换物交易 th|TwD&mO  
basis of audit                                    审计依据 "& q])3h=  
basis of preparation                                (会计报表的)编制基础 st(Y{Gs  
book of account                               账目，账簿 M4}zRr([.5  
borrowing                                         借款，贷款，借债 jR,3-JQ  
branch                                              分支，分支机构，分店 'ewVn1ME[  
brought forward                                (账户余额等的)承上年，承上期，承上页 G%fNGQwT  
budget                                              预算 (0bX
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building                                      建筑物；大楼 %@[ ~s,6<  
business conditions                                  业务情况，经营情况 dIvvJk8  
business licence                               (企业等的)营业执照 (k5d.E]CK  
business relation                                业务关系 g6<D 1r  
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