[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 {v2[x W  
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审计词汇英汉对照 oW6b3Q/B  
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ability to continue as a going concern               持续经营能力 5 axt\  
acceptability                                     可接受性，可接受程度 }wC=p>zA  
acceptable level of detection risk                     检查风险的可接受水平 .RWq!Z=)3  
acceptance of engagement                       接受委托 P9M%B2DQ6f  
accepting the engagement for the first time              首次接受委托 EnEa
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access to asset                                         对资产的接触 -=qHwcId  
according to                                     根据，依据，依照 'T]Ok\  
account balance                                账户余额 #r@>.S=U]  
account for                                       对……进行会计处理，核算；解释 -2Dgr\M  
accounting                                        会计，会计学 &jh17 y  
accounting advisory serve                        会计咨询服务 +^[SXI^JaJ  
accounting firm                                 会计师事务所 A$l  
accounting information                      会计信息，会计资料 R pxg 5  
accounting period                             会计期间 R+9 hog  
accounting policies                                   会计政策 Xvxrz{  
accounting professional bodies                 会计职业组织，会计职业团体 %Ybr5 $_  
accounting records                                   会计记录 S"@@BQ#mf  
accounting responsibility                           会计责任 XLlJ|xhY-K  
accounting service                             会计服务 b6@0?_n  
accounting standards                                会计准则 zRB LkrC  
Accounting Standards for Business Enterprises       企业会计准则 !4
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accounting system                             会计系统 e+y%
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accounting treatment                                会计处理 N"zl7.E  
accuracy                                    准确性，精确性 .G>~xm0  
additional audit procedures                      追加审计程序 Li\b,_C  
addressee                                         收件人，收信人 l=47#zbpZ]  
Administration of State-owned Assets  (the～)     国有资产管理局 Lv *USN  
administrative laws and regulations                 行政法规 5oo6d4[  
adverse impact                                 不利影响，负面影响 xN6}4JB  
adverse opinion                                反对意见 %:7/ym[  
advisory group                                  咨询组，顾问组 3w+ +F@(  
agency fee                                        代理费，代理费用 ONLhQJCb  
aggregate                                          总计，合计为…… 2nSK}q  
alternation of document and record                 变造文件和记录 y_T%xWK 5  
alternative audit procedures                      替代审计程序，备选审计程序 &0OH:P%  
amend                                              修改，修订 v1 f^gde  
amortisation                                      摊销 U:8cz=#  
analytical capacity                             分析能力 m[Qr>="  
analytical procedures                               分析性程序 hPt=j{aJ%<  
annual financial statements                        年度会计报表，年度财务报表 w } r mYQ  
appendix                                          附录，附表 7Kti&T  
applicable                                         适用的 W2A!BaH%  
applicable laws and regulations                 适用的法规 %4w#EbkSS  
application systems                                  应用系统 }U**)"  
apply consistently                              一贯地执行，一贯地实施 9/O\769"'  
appropriate                                       适当的，合适的； 4r9AUmJqw  
征用，挪用 h#uk-7  
appropriate authorization                          适当的授权 ZC)m&V1  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 pMkM@OH  
assertion                                    (会计报表上的)认定；确认 KD'}9{F,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $"3cN&  
asset                                                 资产，财产 \3O1o#=(  
asset restructuring                             资产重组 TU9$5l/;g  
assignment of duties                                 职责的划分 %/RT}CBBsW  
assistant                                     助理，助理人员 %%lJyLq'Vk  
associated company                                 联属公司，联营公司 kuv+TN  
association                                        联合，结合；协会，社团 cZAf?,>u  
assumption                                       假设，假定 cq8JpSB(  
at a given date                                         在某一特定时日 {-yw@Kq  
attestation                                         鉴证，公证 3*oZol/  
attestation service                             鉴证服务 $Eo-58<q  
audit adjustment                                审计调整 {Vf].l:kn  
audit areas                                        审计领域 AdRK)L  
audit conclusion                                审计结论 B8zc#0!1  
audit effectiveness                             审计效果 u`u{\ xN9  
audit efficiency                                  审计效率 au/
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audit engagement letter                      审计业务约定书 HcHwvf6y  
audit evidence                                          审计证据 Y7 e1%,$v  
audit fee                                    审计费 "1hFx=W+\  
audit files                                          审计档案 H)5"<=]  
audit findings                                     审计中发现的事项 Q 2B  
audit implementation stage                        审计实施阶段 A#]78lR  
audit mark                                        审计标识  `dIwBfg_  
audit materiality                                 审计重要性 `|4k>5k  
audit method                                     审计方法 %4Yq (e  
audit objective                                         审计目标，审计目的 |^gnT`+  
audit of financial statements                      会计报表审计，财务报表审计 24 RD  
audit opinion                                     审计意见 1}OM"V  
audit period                                      被审计期间，被审计年度 %ejq|i7  
audit plan                                          审计计划 ccy q~  
audit planning                                    编制审计计划，制定审计计划，审计计划 LmPpt3[  
audit planning stage                                  审计计划阶段 xU |8.,@  
audit procedure                                审计程序 Lg|]|,%e  
audit programme                               审计程序表，具体审计计划
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audit report                                       审计报告 S4 s#EDs  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A1B%<$|pz  
audit report with a qualified opinion                 有保留意见的审计报告 BxB B](  
audit report with an adverse opinion                否定意见的审计报告 F:LrQu  
audit report with dual dates                      双重日期审计报告 A
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audit reporting stage                                 审计报告阶段 5e&;f  
audit responsibility                                   审计责任 ~F>'+9?Sn  
audit results                                      审计结果 vHb^@z=  
audit risk                                          审计风险 MaZS|Zei[  
audit sampling                                          审计抽样 q<4{&omUJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 i>(TPj|  
audit strategies                                  审计策略 8I0G%hD  
audit summary                                         审计总结，审计小结 J{$c|  
audit team                                         审计小组 Tb{RQ?Nw'  
audit test                                    审计测试 @I?:
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audit trail                                          审计轨迹 mcxD#+H 3  
audit work                                        审计工作 ]2MX7  
audit working paper                                 审计工作底稿 n'!x"O7  
audited financial statement                        审计会计报表，已审计财务报表 \Npvm49  
Auditing Guidelines (the～)                      审计规范指南 TwKi_nh2m  
auditing standards                             审计准则 *O7PH1G  
audit-oriented working paper                          (审计)业务类工作底稿 'Qg.D88  
authorisation                                     授权 z</^q
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authorisation of transaction                       交易的授权 GF*uDJ Kp  
availability                                         可获得性 Q|G|5X  
B nY,LQ0r  
balance                                      余额；差额；平衡 ts r{-4V  
balance sheet                                    资产负债表 vILgM\or  
bank                                                 银行 'a"Uw"/p[  
bank account                                    银行账户，银行户头 WnA Y<hZ|  
bank statement                                 银行对账单 ~w}=Oby'y  
barter transaction                              易货交易，以物换物交易 mv(/M t  
basis of audit                                    审计依据 uFFC.w  
basis of preparation                                (会计报表的)编制基础 7yOBxb   
book of account                               账目，账簿 w4l]r
H  
borrowing                                         借款，贷款，借债 Y[W]YPs  
branch                                              分支，分支机构，分店 ."`||@|  
brought forward                                (账户余额等的)承上年，承上期，承上页 :bXTV?#0  
budget                                              预算 nI8zT0o  
building                                      建筑物；大楼 k
;r[m,$  
business conditions                                  业务情况，经营情况 X,D ]S@  
business licence                               (企业等的)营业执照 l|M|;5TW  
business relation                                业务关系 \8USFN~(Y  
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