[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 MyuFZ7Q4$  
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审计词汇英汉对照 )KR9alf3  
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ability to continue as a going concern               持续经营能力 HPpKti7g  
acceptability                                     可接受性，可接受程度 ro6peUL*2`  
acceptable level of detection risk                     检查风险的可接受水平 }Fyf?TZ$T  
acceptance of engagement                       接受委托 ^o|igyS9  
accepting the engagement for the first time              首次接受委托 R3&W.?C T  
access to asset                                         对资产的接触 J}KATpHs  
according to                                     根据，依据，依照 mN_RB{g{  
account balance                                账户余额 /l0\SVwa>  
account for                                       对……进行会计处理，核算；解释 Tm[IOuhM'?  
accounting                                        会计，会计学 eUVE8pZl  
accounting advisory serve                        会计咨询服务 +|Xx=1_?BK  
accounting firm                                 会计师事务所 ;hmy7M1%  
accounting information                      会计信息，会计资料 <<v,9*h  
accounting period                             会计期间 G(|ki9^@"9  
accounting policies                                   会计政策 >va#PFHA  
accounting professional bodies                 会计职业组织，会计职业团体 WU{G_Fqaz  
accounting records                                   会计记录 (2QFwBW]  
accounting responsibility                           会计责任 FbJlyWND  
accounting service                             会计服务 LwkZ(Tt  
accounting standards                                会计准则 4'?
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Accounting Standards for Business Enterprises       企业会计准则 g-meJhX%  
accounting system                             会计系统 >I8R[@  
accounting treatment                                会计处理 +Ld4e]  
accuracy                                    准确性，精确性 O|#^&d  
additional audit procedures                      追加审计程序 a~7`;Ar  
addressee                                         收件人，收信人 LnxJFc:1K  
Administration of State-owned Assets  (the～)     国有资产管理局 lEANNu  
administrative laws and regulations                 行政法规 }Hr
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adverse impact                                 不利影响，负面影响 jUZ84Gm{  
adverse opinion                                反对意见 xg
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advisory group                                  咨询组，顾问组 zOCru2 /  
agency fee                                        代理费，代理费用 mE%H5&VSI  
aggregate                                          总计，合计为…… {*`qL0u]^  
alternation of document and record                 变造文件和记录 B@A3T8'  
alternative audit procedures                      替代审计程序，备选审计程序 8"LvkN/v^  
amend                                              修改，修订 +I5@Gys  
amortisation                                      摊销 YT
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analytical capacity                             分析能力 -j`tBv)  
analytical procedures                               分析性程序 &2Q4{i  
annual financial statements                        年度会计报表，年度财务报表 &$qqF&  
appendix                                          附录，附表 %w=*4!NWb  
applicable                                         适用的 ; GRSe  
applicable laws and regulations                 适用的法规 g,7`emOX  
application systems                                  应用系统 #<S+E7uTs  
apply consistently                              一贯地执行，一贯地实施 60*2k  
appropriate                                       适当的，合适的； D^]7/w:$-  
征用，挪用 ]P<u^ `{*  
appropriate authorization                          适当的授权 zdzTJiY2[Z  
appropriateness of audit evidence                    审计证据的适当性 YbND2i  
approval                                    批准，核准 VjBV2x  
assertion                                    (会计报表上的)认定；确认 6OF&Q`*4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 s|dcO  
asset                                                 资产，财产 >>Z.]  
asset restructuring                             资产重组 <6)Ogv",  
assignment of duties                                 职责的划分 * h!gjbi  
assistant                                     助理，助理人员 CbVUz
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associated company                                 联属公司，联营公司 vXAO#'4tm%  
association                                        联合，结合；协会，社团 H? Z5ex  
assumption                                       假设，假定 ly7\H3  
at a given date                                         在某一特定时日 d0"Hu^]  
attestation                                         鉴证，公证 (q59cAw~X  
attestation service                             鉴证服务 0+}42g|_Z  
audit adjustment                                审计调整 .EM0R\ q  
audit areas                                        审计领域 h<f_Eoz-a  
audit conclusion                                审计结论 A7 qyv0F  
audit effectiveness                             审计效果 oa?bOm  
audit efficiency                                  审计效率 R7r` (c!  
audit engagement letter                      审计业务约定书 @Z&El:]3>  
audit evidence                                          审计证据 NBwxN  
audit fee                                    审计费 NGOc:>}k>  
audit files                                          审计档案 )pJ} $[6  
audit findings                                     审计中发现的事项 5f(yF  
audit implementation stage                        审计实施阶段 /
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audit mark                                        审计标识 &q^\*<B.^  
audit materiality                                 审计重要性 )q8w+'z  
audit method                                     审计方法 p#wQW[6  
audit objective                                         审计目标，审计目的 'c*Q/C;  
audit of financial statements                      会计报表审计，财务报表审计 }A\s`Hm  
audit opinion                                     审计意见 yl/-!  
audit period                                      被审计期间，被审计年度 26.),a  
audit plan                                          审计计划 rG|lRT3-K  
audit planning                                    编制审计计划，制定审计计划，审计计划 Hm!ffqO_  
audit planning stage                                  审计计划阶段 9E5Ec~l   
audit procedure                                审计程序 Ua\]]<hj"  
audit programme                               审计程序表，具体审计计划 7g8}]\i+  
audit report                                       审计报告 v;AsV`g  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l\xcR]O  
audit report with a qualified opinion                 有保留意见的审计报告 FNL[6.!PV  
audit report with an adverse opinion                否定意见的审计报告 `U?" {;j {  
audit report with dual dates                      双重日期审计报告 E #q gt9  
audit reporting stage                                 审计报告阶段 kU{+@MA;  
audit responsibility                                   审计责任 Ri=:=oF
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audit results                                      审计结果 @iwVU]j  
audit risk                                          审计风险 r"sK @  
audit sampling                                          审计抽样 Q>Voa&tYn  
audit sampling techniques                         审计抽样方法，审计抽样技术 _&)^a)Nu  
audit strategies                                  审计策略 e&sZ]{uD  
audit summary                                         审计总结，审计小结 W/DSj :  
audit team                                         审计小组 bnHQvCO3$  
audit test                                    审计测试 .sI*\@w.  
audit trail                                          审计轨迹 
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audit work                                        审计工作 *(wkgn  
audit working paper                                 审计工作底稿 r@b M3V_o  
audited financial statement                        审计会计报表，已审计财务报表 -< D7  
Auditing Guidelines (the～)                      审计规范指南 7iMBDkb7  
auditing standards                             审计准则 d5
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audit-oriented working paper                          (审计)业务类工作底稿 dO]N&'P7  
authorisation                                     授权 fy]z<SPhVJ  
authorisation of transaction                       交易的授权 1Tl^mS~k  
availability                                         可获得性 )r2$!(NQ  
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balance                                      余额；差额；平衡 KmS$CFsGL  
balance sheet                                    资产负债表 t6u>_She  
bank                                                 银行 DQ%bcXs  
bank account                                    银行账户，银行户头 &O8vI,M  
bank statement                                 银行对账单 r9MS,KG8  
barter transaction                              易货交易，以物换物交易 +g %h,@  
basis of audit                                    审计依据 RN:VsopL  
basis of preparation                                (会计报表的)编制基础 LX f r  
book of account                               账目，账簿 pRR1k?  
borrowing                                         借款，贷款，借债 8xf]zM"Q  
branch                                              分支，分支机构，分店 UU\wP(f  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^4M
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budget                                              预算 QAGR\~  
building                                      建筑物；大楼 pHKcKqB*13  
business conditions                                  业务情况，经营情况 5SV w71*  
business licence                               (企业等的)营业执照
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business relation                                业务关系 , e^&,5b  
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