[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 4Hj)Av<O(  
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审计词汇英汉对照 %F 2h C x  
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ability to continue as a going concern               持续经营能力 {=Zy;Er  
acceptability                                     可接受性，可接受程度 "2cOSPpQL  
acceptable level of detection risk                     检查风险的可接受水平 q?}C`5%D  
acceptance of engagement                       接受委托 :0J`4  
accepting the engagement for the first time              首次接受委托 =tOB fRM  
access to asset                                         对资产的接触 cRT'?w`}  
according to                                     根据，依据，依照 ~1uQyt  
account balance                                账户余额 a^R?w|zCX  
account for                                       对……进行会计处理，核算；解释 E_ns4k#uG  
accounting                                        会计，会计学 nI*.(+h  
accounting advisory serve                        会计咨询服务 G4cgY|71  
accounting firm                                 会计师事务所 \Bo%2O%4  
accounting information                      会计信息，会计资料 8o~ NJ 6  
accounting period                             会计期间 V`I4"}M1  
accounting policies                                   会计政策 #Z%" ?RJ  
accounting professional bodies                 会计职业组织，会计职业团体 EF`}*7)  
accounting records                                   会计记录 P.]h` 4  
accounting responsibility                           会计责任 *fg2bz<~[B  
accounting service                             会计服务 G}nJ3  
accounting standards                                会计准则 b>uD-CSA  
Accounting Standards for Business Enterprises       企业会计准则 XY"b90  
accounting system                             会计系统 [neuwdN  
accounting treatment                                会计处理 2&1mI>:F  
accuracy                                    准确性，精确性 :PO. /IBX  
additional audit procedures                      追加审计程序 F/oqYk9`  
addressee                                         收件人，收信人 :?Ns>#6t  
Administration of State-owned Assets  (the～)     国有资产管理局 ?o" Vkc:  
administrative laws and regulations                 行政法规 h&0zR#t  
adverse impact                                 不利影响，负面影响 p!UR;xH I\  
adverse opinion                                反对意见 981-[ga`Y  
advisory group                                  咨询组，顾问组 X)b$CG  
agency fee                                        代理费，代理费用 <z<>E1ZLI  
aggregate                                          总计，合计为…… h4;kjr}h}  
alternation of document and record                 变造文件和记录 1/}H 0\9'  
alternative audit procedures                      替代审计程序，备选审计程序 6w^P{%ul  
amend                                              修改，修订 )~U1sW&t  
amortisation                                      摊销 Y(PCc}/\  
analytical capacity                             分析能力 n~^SwOt~;5  
analytical procedures                               分析性程序 kXz~ez 7  
annual financial statements                        年度会计报表，年度财务报表 x92^0cMf  
appendix                                          附录，附表 $[|(&8 +7  
applicable                                         适用的 F1Z'tj
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applicable laws and regulations                 适用的法规 Aw#<:6-  
application systems                                  应用系统 m}"Hm(,6  
apply consistently                              一贯地执行，一贯地实施 $.`o  
appropriate                                       适当的，合适的； @:>"VP<(  
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appropriate authorization                          适当的授权 8b/$Qp4d  
appropriateness of audit evidence                    审计证据的适当性 `!]|lI!GW  
approval                                    批准，核准 (D>_O$o  
assertion                                    (会计报表上的)认定；确认 ,L<JG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 NqD]p{>Y  
asset                                                 资产，财产 (nqry[g&  
asset restructuring                             资产重组 eCGr_@1  
assignment of duties                                 职责的划分 :;{M0  
assistant                                     助理，助理人员 `zQuhD 8W  
associated company                                 联属公司，联营公司 _p )NZ7yC  
association                                        联合，结合；协会，社团 &L8RLSfX  
assumption                                       假设，假定 ^k6_j\5j  
at a given date                                         在某一特定时日 & zDuh[j}  
attestation                                         鉴证，公证 &4?&tGi  
attestation service                             鉴证服务 (y9KO56.V&  
audit adjustment                                审计调整 26j<>>2  
audit areas                                        审计领域 &n<YmW?"  
audit conclusion                                审计结论 *'Yy@T8M  
audit effectiveness                             审计效果 6`e{l+c=
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audit efficiency                                  审计效率 j`_S%E%X  
audit engagement letter                      审计业务约定书 s#X/ F  
audit evidence                                          审计证据 !rnjmc  
audit fee                                    审计费 iH(7.?.r  
audit files                                          审计档案 {++EX2  
audit findings                                     审计中发现的事项 Dz}i-tw+  
audit implementation stage                        审计实施阶段 k|;a"56F  
audit mark                                        审计标识 YC6T0m  
audit materiality                                 审计重要性 KIF9[/P  
audit method                                     审计方法 &da=hc,>%  
audit objective                                         审计目标，审计目的 "to!&@I| 4  
audit of financial statements                      会计报表审计，财务报表审计 5 ^{~xOM5  
audit opinion                                     审计意见 =$'>VPQ  
audit period                                      被审计期间，被审计年度 [mtp -4*  
audit plan                                          审计计划 a#p+.)Wm  
audit planning                                    编制审计计划，制定审计计划，审计计划 u zZ|0  
audit planning stage                                  审计计划阶段 X$kLBG_  
audit procedure                                审计程序 *)K 5<}V  
audit programme                               审计程序表，具体审计计划 |1@O>GG  
audit report                                       审计报告 ?}HK!feU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'va[)~!  
audit report with a qualified opinion                 有保留意见的审计报告 !JCs'?A  
audit report with an adverse opinion                否定意见的审计报告 u({^8: AYu  
audit report with dual dates                      双重日期审计报告 pCKP{c=6Q  
audit reporting stage                                 审计报告阶段 Rpn<"LIoB:  
audit responsibility                                   审计责任 R~g|w4a@sC  
audit results                                      审计结果 LK'(OZ  
audit risk                                          审计风险 7@c!4hmr
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audit sampling                                          审计抽样 Z=Y29V8  
audit sampling techniques                         审计抽样方法，审计抽样技术 t&U9Z
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audit strategies                                  审计策略 vXKL<  
audit summary                                         审计总结，审计小结 opa/
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audit team                                         审计小组 %1#\LRA(  
audit test                                    审计测试 :C5w5 Vnj  
audit trail                                          审计轨迹 LW1 4 'A}  
audit work                                        审计工作 s#$t!F??9  
audit working paper                                 审计工作底稿 YIe1AF}   
audited financial statement                        审计会计报表，已审计财务报表 NpVL;6?7T  
Auditing Guidelines (the～)                      审计规范指南 88?bUA3]  
auditing standards                             审计准则 * F!B4go  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 5EtR>Pc  
authorisation of transaction                       交易的授权 x;vfmgty   
availability                                         可获得性 w{tA{{  
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balance                                      余额；差额；平衡 S1=P-Ao  
balance sheet                                    资产负债表 n.+*_c8k  
bank                                                 银行 {K|?i9K  
bank account                                    银行账户，银行户头 e:G~P u`  
bank statement                                 银行对账单 uda++^y:  
barter transaction                              易货交易，以物换物交易 P-X|qVNK1Z  
basis of audit                                    审计依据 KM&P5}  
basis of preparation                                (会计报表的)编制基础 J&6p/'UPZ  
book of account                               账目，账簿 Dw i-iA_q  
borrowing                                         借款，贷款，借债 5o6IpF 0V  
branch                                              分支，分支机构，分店 D`XXR}8V  
brought forward                                (账户余额等的)承上年，承上期，承上页 P>_O :xD  
budget                                              预算 J6#h~fpv  
building                                      建筑物；大楼 YJ~<pH  
business conditions                                  业务情况，经营情况 ed'[_T}T3t  
business licence                               (企业等的)营业执照 czRBuo+k+  
business relation                                业务关系 ;lmg0dtJ  
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