[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 .~klG&>aV  
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审计词汇英汉对照 '2^ Yw  
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ability to continue as a going concern               持续经营能力 &%F@O< :  
acceptability                                     可接受性，可接受程度 hW2.8f$  
acceptable level of detection risk                     检查风险的可接受水平 Fhj8lVvk  
acceptance of engagement                       接受委托 +=3CL2{An  
accepting the engagement for the first time              首次接受委托 'ks{D(`  
access to asset                                         对资产的接触 F0dI/+  
according to                                     根据，依据，依照 Iazk
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account balance                                账户余额 [Ot,q/hBJ  
account for                                       对……进行会计处理，核算；解释 NHaMo*xQ  
accounting                                        会计，会计学 eD;6okdP  
accounting advisory serve                        会计咨询服务 <$E6oZ  
accounting firm                                 会计师事务所 e!x6bR9EZ  
accounting information                      会计信息，会计资料
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accounting period                             会计期间 d?L
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accounting policies                                   会计政策 .y4&rF$n  
accounting professional bodies                 会计职业组织，会计职业团体 "{BqtU* .  
accounting records                                   会计记录 t#~?{i@m  
accounting responsibility                           会计责任 #hxyOq,  
accounting service                             会计服务 $H2GbZ-I  
accounting standards                                会计准则 %|"Qi]c d  
Accounting Standards for Business Enterprises       企业会计准则 1B:aC| B  
accounting system                             会计系统 G=d(*+& B  
accounting treatment                                会计处理  <!'M} s  
accuracy                                    准确性，精确性 zg}YGu|J  
additional audit procedures                      追加审计程序 F=wRkU  
addressee                                         收件人，收信人 clDHTj=~  
Administration of State-owned Assets  (the～)     国有资产管理局 1]OSWCEm*[  
administrative laws and regulations                 行政法规 2qj{n+  
adverse impact                                 不利影响，负面影响 RA1yr+)  
adverse opinion                                反对意见 @h? crJ6$  
advisory group                                  咨询组，顾问组 J !#Zi#8sF  
agency fee                                        代理费，代理费用 ) ly ^Ox  
aggregate                                          总计，合计为…… G$JFuz)|  
alternation of document and record                 变造文件和记录 JWHSnu!  
alternative audit procedures                      替代审计程序，备选审计程序 Ka-p& Uv1<  
amend                                              修改，修订 fEnQE EU~P  
amortisation                                      摊销 f}fsoDoQ=  
analytical capacity                             分析能力 D-ADv3
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analytical procedures                               分析性程序 3C^1frF  
annual financial statements                        年度会计报表，年度财务报表 PEXq:TA  
appendix                                          附录，附表 l?E|RKp  
applicable                                         适用的 hU {-a`  
applicable laws and regulations                 适用的法规 ,
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application systems                                  应用系统 (.X]F_*sc  
apply consistently                              一贯地执行，一贯地实施 1(gfdx9|b  
appropriate                                       适当的，合适的； ecHP &Z$  
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appropriate authorization                          适当的授权 {=JF=8@A  
appropriateness of audit evidence                    审计证据的适当性 9K"JYJ q2  
approval                                    批准，核准 <[Oo*:A!7  
assertion                                    (会计报表上的)认定；确认 z@h~Vb&I  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]> G&jd7  
asset                                                 资产，财产 Y94MI1O5$  
asset restructuring                             资产重组 2[R$RpA_  
assignment of duties                                 职责的划分 M<`|CVl  
assistant                                     助理，助理人员 -T_\f?V8 8  
associated company                                 联属公司，联营公司 Faac]5u:*  
association                                        联合，结合；协会，社团 NoDZ5Z  
assumption                                       假设，假定 / 9hR  
at a given date                                         在某一特定时日 &7[[h+Lb  
attestation                                         鉴证，公证 ]T<^{jG  
attestation service                             鉴证服务 +!O-kd
 
audit adjustment                                审计调整 .ER98  
audit areas                                        审计领域 ygViPz <J  
audit conclusion                                审计结论 Y 62r  
audit effectiveness                             审计效果 Re[:qLa]  
audit efficiency                                  审计效率 =!0I_L/  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 3N4.$#>#9@  
audit fee                                    审计费 m4/er539T  
audit files                                          审计档案 
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audit findings                                     审计中发现的事项 ltA/  
audit implementation stage                        审计实施阶段 ARB7>"
 
audit mark                                        审计标识 kW-81  
audit materiality                                 审计重要性 WH$HI/%*m  
audit method                                     审计方法 ><Z'D  
audit objective                                         审计目标，审计目的 J=}F2C   
audit of financial statements                      会计报表审计，财务报表审计 @.$MzPQQI  
audit opinion                                     审计意见 w6zBVi  
audit period                                      被审计期间，被审计年度 Yp5L+~J[  
audit plan                                          审计计划 Wmz`&nsn[  
audit planning                                    编制审计计划，制定审计计划，审计计划 +Ui_ O  
audit planning stage                                  审计计划阶段 ImkrV{,e  
audit procedure                                审计程序 `deYi2z  
audit programme                               审计程序表，具体审计计划 TQ'E5^  
audit report                                       审计报告 F! g;A"?V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  (_+; R  
audit report with a qualified opinion                 有保留意见的审计报告 n[" 9|  
audit report with an adverse opinion                否定意见的审计报告 XAD3Z?  
audit report with dual dates                      双重日期审计报告 i0Pn Z J  
audit reporting stage                                 审计报告阶段 Mg? L-C  
audit responsibility                                   审计责任 b X,Siz:F  
audit results                                      审计结果 %e=!nRc  
audit risk                                          审计风险 KH<v@IJ\  
audit sampling                                          审计抽样 :5# V^\3*  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ci\? ^  
audit strategies                                  审计策略 .Ff_s  
audit summary                                         审计总结，审计小结 '2v f|CX  
audit team                                         审计小组 MCy~@)-IN  
audit test                                    审计测试 )%j"  
audit trail                                          审计轨迹 J r*"V`  
audit work                                        审计工作 Gp|JU Fo  
audit working paper                                 审计工作底稿 @ss):FwA  
audited financial statement                        审计会计报表，已审计财务报表 d"&3Q_2CD  
Auditing Guidelines (the～)                      审计规范指南 f=_g8+}h  
auditing standards                             审计准则 =vEkMJOs  
audit-oriented working paper                          (审计)业务类工作底稿 )f*Iomp]@  
authorisation                                     授权 DY3:#X`4  
authorisation of transaction                       交易的授权 =5s$qb?#  
availability                                         可获得性 v3
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balance                                      余额；差额；平衡 *cNk>y  
balance sheet                                    资产负债表 "c Pz|~  
bank                                                 银行 T$c +m\j6  
bank account                                    银行账户，银行户头 (%DRt4u<H  
bank statement                                 银行对账单 uPDaq ]A  
barter transaction                              易货交易，以物换物交易 R^tcr)(  
basis of audit                                    审计依据 UrK"u{G  
basis of preparation                                (会计报表的)编制基础 GOr}/y;  
book of account                               账目，账簿 fPz=KoN  
borrowing                                         借款，贷款，借债 L82NP)St  
branch                                              分支，分支机构，分店 0yQe5i}  
brought forward                                (账户余额等的)承上年，承上期，承上页 `d`&R.'  
budget                                              预算 a4by^  
building                                      建筑物；大楼 k3yxx]Rk/  
business conditions                                  业务情况，经营情况 </Z Ha:=7  
business licence                               (企业等的)营业执照 V9{B}5KC  
business relation                                业务关系 :,YLx9i>  
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