[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 XWq@47 FR  
　　
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审计词汇英汉对照 `clp#l.ii  
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ability to continue as a going concern               持续经营能力 ;><m[l6  
acceptability                                     可接受性，可接受程度 }sW%i#CV  
acceptable level of detection risk                     检查风险的可接受水平 ^_\%?K_u  
acceptance of engagement                       接受委托 &r1]A&  
accepting the engagement for the first time              首次接受委托 -qdt$jIM  
access to asset                                         对资产的接触 .g!K| c  
according to                                     根据，依据，依照 #.@-ng6C  
account balance                                账户余额 K aNO&%qX  
account for                                       对……进行会计处理，核算；解释 A/88WC$v  
accounting                                        会计，会计学 Tx|y!uHh  
accounting advisory serve                        会计咨询服务 WlmkM?@  
accounting firm                                 会计师事务所 <,,X\>B  
accounting information                      会计信息，会计资料 q0VR&b`?>D  
accounting period                             会计期间 sI6coe5n  
accounting policies                                   会计政策 )_SpY\J  
accounting professional bodies                 会计职业组织，会计职业团体 |H>;a@2d  
accounting records                                   会计记录 t_jnp $1m  
accounting responsibility                           会计责任 J(w 3A)(  
accounting service                             会计服务 t"jiLO
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accounting standards                                会计准则 dK>sHUu  
Accounting Standards for Business Enterprises       企业会计准则 59BB-R,V  
accounting system                             会计系统 s%^@@Dk  
accounting treatment                                会计处理 3a}53?$  
accuracy                                    准确性，精确性 Tb}op XYK  
additional audit procedures                      追加审计程序 d8K|uEHVz  
addressee                                         收件人，收信人 5Kw?#  
Administration of State-owned Assets  (the～)     国有资产管理局 K>G.HN@  
administrative laws and regulations                 行政法规 2ae"Sd!-2  
adverse impact                                 不利影响，负面影响 }Dx.;0*:  
adverse opinion                                反对意见 O2"5\@HfE  
advisory group                                  咨询组，顾问组 "w3%BbIx  
agency fee                                        代理费，代理费用 DqHJ *x4  
aggregate                                          总计，合计为…… &1ZUMc  
alternation of document and record                 变造文件和记录 u9N/9  
alternative audit procedures                      替代审计程序，备选审计程序 0G`@^`  
amend                                              修改，修订 H h35cj  
amortisation                                      摊销 vH/RP  
analytical capacity                             分析能力 2])e}&i  
analytical procedures                               分析性程序 -`UOqjb]3  
annual financial statements                        年度会计报表，年度财务报表 J;'H],w}f  
appendix                                          附录，附表 GI6]Ecc  
applicable                                         适用的 z0@BBXQ`  
applicable laws and regulations                 适用的法规 ;.=]Ar}  
application systems                                  应用系统 CV)K=Br5&_  
apply consistently                              一贯地执行，一贯地实施 p4D.nB8  
appropriate                                       适当的，合适的； oj c.ykP$  
征用，挪用 m"!Q5[  
appropriate authorization                          适当的授权 934@Z(aUH  
appropriateness of audit evidence                    审计证据的适当性 aNP\Q23D  
approval                                    批准，核准 P=l 7m*m  
assertion                                    (会计报表上的)认定；确认 _{$<s[S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jXPbj.  
asset                                                 资产，财产 wsB  
asset restructuring                             资产重组 [:+f Y[4==  
assignment of duties                                 职责的划分 !,]2.:{0z  
assistant                                     助理，助理人员 8Oz9 UcG  
associated company                                 联属公司，联营公司 3n~O&{  
association                                        联合，结合；协会，社团 -kHJH><j  
assumption                                       假设，假定 A?ho<@^  
at a given date                                         在某一特定时日 NS-0-o|4#  
attestation                                         鉴证，公证 =\G`g#  
attestation service                             鉴证服务 \i+Ad@)  
audit adjustment                                审计调整 ld3H"p rR  
audit areas                                        审计领域 ~F%sO'4!  
audit conclusion                                审计结论 mZO-^ct4  
audit effectiveness                             审计效果 ZG-#YF.1  
audit efficiency                                  审计效率 $9P=  
audit engagement letter                      审计业务约定书 BS(j C  
audit evidence                                          审计证据 >~_z#2PA  
audit fee                                    审计费 (,KzyR=*'  
audit files                                          审计档案 31
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audit findings                                     审计中发现的事项 9WI 5\`*"  
audit implementation stage                        审计实施阶段 hu.p;A3p;  
audit mark                                        审计标识 c\/-*OYr<  
audit materiality                                 审计重要性 _]-8gr-T  
audit method                                     审计方法 +*,!q7Gt  
audit objective                                         审计目标，审计目的 bg|dV  
audit of financial statements                      会计报表审计，财务报表审计 Uz~B`  
audit opinion                                     审计意见 Y`d@4*FN$  
audit period                                      被审计期间，被审计年度 'T$Cw\F&  
audit plan                                          审计计划 bR,E
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audit planning                                    编制审计计划，制定审计计划，审计计划 Y=?{TX=6<[  
audit planning stage                                  审计计划阶段 3iUJ!gK  
audit procedure                                审计程序 %|D)U>o{  
audit programme                               审计程序表，具体审计计划 }ice*3'3  
audit report                                       审计报告 o")"^@Zhi  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %a|Qw(4 \  
audit report with a qualified opinion                 有保留意见的审计报告 N;,zPWa  
audit report with an adverse opinion                否定意见的审计报告 p3
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audit report with dual dates                      双重日期审计报告 zliMG=6  
audit reporting stage                                 审计报告阶段 H4sW%nZ0  
audit responsibility                                   审计责任 _>BYUPY  
audit results                                      审计结果 -%| ] d ;  
audit risk                                          审计风险 ` wZ  
audit sampling                                          审计抽样 %|ClYr  
audit sampling techniques                         审计抽样方法，审计抽样技术 u} )*6l.  
audit strategies                                  审计策略 K\xnQeS<W  
audit summary                                         审计总结，审计小结 TspX7<6r  
audit team                                         审计小组 cr
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audit test                                    审计测试 :J_UXtx  
audit trail                                          审计轨迹 w>8kBQ
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audit work                                        审计工作 4_ypFuS^  
audit working paper                                 审计工作底稿 d2V\T+=  
audited financial statement                        审计会计报表，已审计财务报表 'n>44_7L  
Auditing Guidelines (the～)                      审计规范指南 ,|A6l?iV  
auditing standards                             审计准则 o .w/?  
audit-oriented working paper                          (审计)业务类工作底稿 8#g}ev@|u  
authorisation                                     授权 g],]l'7H  
authorisation of transaction                       交易的授权 ,A $IFE  
availability                                         可获得性 K F_Uu  
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balance                                      余额；差额；平衡 ~cyKPg6  
balance sheet                                    资产负债表 ](v,2(}=  
bank                                                 银行 Lq ;~6  
bank account                                    银行账户，银行户头 ;Z`a[\i':  
bank statement                                 银行对账单 >2#<tH0  
barter transaction                              易货交易，以物换物交易 6rj iZ%  
basis of audit                                    审计依据 QlV(D<  
basis of preparation                                (会计报表的)编制基础 s,f2[6\Y  
book of account                               账目，账簿 EpKZ.lCU  
borrowing                                         借款，贷款，借债 %rJDpB{  
branch                                              分支，分支机构，分店 $]Ix(7@W  
brought forward                                (账户余额等的)承上年，承上期，承上页 i7PS=]TK\  
budget                                              预算 SXYwhID=  
building                                      建筑物；大楼 U,7  
business conditions                                  业务情况，经营情况 /4O
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business licence                               (企业等的)营业执照 2O@ON/  
business relation                                业务关系 8(l0\R,%+z  
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