[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 XZk?aik}`  
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审计词汇英汉对照 [MkXQw Y  
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ability to continue as a going concern               持续经营能力 6,*o;<k[  
acceptability                                     可接受性，可接受程度 aNW!Y':*  
acceptable level of detection risk                     检查风险的可接受水平 k7\h- yn{  
acceptance of engagement                       接受委托 qrj:H4#VB  
accepting the engagement for the first time              首次接受委托 jnl3P[uQ  
access to asset                                         对资产的接触 *:*Kdt`'G  
according to                                     根据，依据，依照 'z=QV{ni  
account balance                                账户余额 _qPd)V6yb  
account for                                       对……进行会计处理，核算；解释 !M[a/7x,p  
accounting                                        会计，会计学 5V^+;
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accounting advisory serve                        会计咨询服务 e uF@SS  
accounting firm                                 会计师事务所 9? #pqw  
accounting information                      会计信息，会计资料 j/FFxlFNL  
accounting period                             会计期间 K`25G_Y3@  
accounting policies                                   会计政策 7|"gMw/  
accounting professional bodies                 会计职业组织，会计职业团体 tw`{\kWG  
accounting records                                   会计记录 HZ#<+~J  
accounting responsibility                           会计责任 ~?m vV`30&  
accounting service                             会计服务 <L72nwcK  
accounting standards                                会计准则 UqP %S$9  
Accounting Standards for Business Enterprises       企业会计准则 d4h, +OU
 
accounting system                             会计系统  -<'&"-  
accounting treatment                                会计处理 {=Y.Z1E:  
accuracy                                    准确性，精确性 \*5_gPj!d  
additional audit procedures                      追加审计程序 pV3o\bk!  
addressee                                         收件人，收信人 ^E5[~C*o3  
Administration of State-owned Assets  (the～)     国有资产管理局 Z5vpo$l  
administrative laws and regulations                 行政法规 C>?`1d@  
adverse impact                                 不利影响，负面影响 6n 2LG  
adverse opinion                                反对意见 ,DHiM-v  
advisory group                                  咨询组，顾问组 pm*6&,  
agency fee                                        代理费，代理费用 -qPYm?$  
aggregate                                          总计，合计为…… M=
57 d7  
alternation of document and record                 变造文件和记录 J(\]39y  
alternative audit procedures                      替代审计程序，备选审计程序 %U.aRSf/  
amend                                              修改，修订 X\I"%6$  
amortisation                                      摊销 Y+k)d^6r  
analytical capacity                             分析能力  SLa\F  
analytical procedures                               分析性程序 j&G*$/lTO6  
annual financial statements                        年度会计报表，年度财务报表 r&G
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appendix                                          附录，附表 2VNMz[W'  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 RaS7IL:e  
application systems                                  应用系统 W6&s_ (  
apply consistently                              一贯地执行，一贯地实施 6QCU:2IiL  
appropriate                                       适当的，合适的； TZT1nj"n  
征用，挪用 _pXy}D  
appropriate authorization                          适当的授权 $6ZO V/0  
appropriateness of audit evidence                    审计证据的适当性 =
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approval                                    批准，核准 o*OaYF'8  
assertion                                    (会计报表上的)认定；确认 }}";)}C`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !$:lv)y  
asset                                                 资产，财产 A.!V*1h{  
asset restructuring                             资产重组 {%S>!RA  
assignment of duties                                 职责的划分 >g+ogwZ  
assistant                                     助理，助理人员 "Q:m0P xb  
associated company                                 联属公司，联营公司 ?#8s=t  
association                                        联合，结合；协会，社团 u0;FQr2  
assumption                                       假设，假定 ~*|0yPFg  
at a given date                                         在某一特定时日  )"im|9  
attestation                                         鉴证，公证 S$!)Uc\)A  
attestation service                             鉴证服务 a'LM6A8~x  
audit adjustment                                审计调整 ,FvBZ.4c3=  
audit areas                                        审计领域 k{/2vV[`]  
audit conclusion                                审计结论 hhTM-D1Ehs  
audit effectiveness                             审计效果 ZiBTe,;  
audit efficiency                                  审计效率 3[Rb
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audit engagement letter                      审计业务约定书 %)7HBj(*J  
audit evidence                                          审计证据 ]%y ph3C  
audit fee                                    审计费 qwlIz/j  
audit files                                          审计档案 5I!EsW$sY  
audit findings                                     审计中发现的事项 0ciPH:V  
audit implementation stage                        审计实施阶段 -q9`Btz  
audit mark                                        审计标识 ('/5#^%R  
audit materiality                                 审计重要性 ncEOz1u  
audit method                                     审计方法 aZ%
  
audit objective                                         审计目标，审计目的 MtYi8"+<e.  
audit of financial statements                      会计报表审计，财务报表审计 `%lgT+~T  
audit opinion                                     审计意见 A$K>:Tt>  
audit period                                      被审计期间，被审计年度 a'f0Wv0%"  
audit plan                                          审计计划 (UDR=7w)  
audit planning                                    编制审计计划，制定审计计划，审计计划 %&L]k>n^  
audit planning stage                                  审计计划阶段 ^^[MDjNy@  
audit procedure                                审计程序 O`nrXC{  
audit programme                               审计程序表，具体审计计划 %Lec\(-4L  
audit report                                       审计报告 i"}%ib*X  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 .".xNHR#  
audit report with a qualified opinion                 有保留意见的审计报告 V +/Vk1  
audit report with an adverse opinion                否定意见的审计报告 JzA`*X[  
audit report with dual dates                      双重日期审计报告 2QUZAV\ Y  
audit reporting stage                                 审计报告阶段 iyw"|+  
audit responsibility                                   审计责任 *I0{1cS T  
audit results                                      审计结果 XG fLi  
audit risk                                          审计风险 V j\1HQ  
audit sampling                                          审计抽样 |Uz?i7z  
audit sampling techniques                         审计抽样方法，审计抽样技术 V 0Ul`  
audit strategies                                  审计策略 uf;^yQi  
audit summary                                         审计总结，审计小结 G dFTKOq  
audit team                                         审计小组 K252l,;|  
audit test                                    审计测试 
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audit trail                                          审计轨迹 ;m{*iKL6{  
audit work                                        审计工作 =;.#Bds  
audit working paper                                 审计工作底稿 rA9BY :N@  
audited financial statement                        审计会计报表，已审计财务报表 r2A(GUz  
Auditing Guidelines (the～)                      审计规范指南 YKwej@9,  
auditing standards                             审计准则 D*d@<&Bl4<  
audit-oriented working paper                          (审计)业务类工作底稿 >W,1s  
authorisation                                     授权 Ds|/\cI$%a  
authorisation of transaction                       交易的授权 #/'5 N|?  
availability                                         可获得性 k> I;mEV  
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balance                                      余额；差额；平衡 } FcWzi  
balance sheet                                    资产负债表 C<CE!|sfr  
bank                                                 银行 ShA I6j  
bank account                                    银行账户，银行户头 eR.ucTji  
bank statement                                 银行对账单 j[!'l,I  
barter transaction                              易货交易，以物换物交易 FyN@mX  
basis of audit                                    审计依据 ?pdvFM  
basis of preparation                                (会计报表的)编制基础 ~8AcW?4Z  
book of account                               账目，账簿 <>,V>k|  
borrowing                                         借款，贷款，借债 [xT2c.2__J  
branch                                              分支，分支机构，分店 ($^XF:#5  
brought forward                                (账户余额等的)承上年，承上期，承上页 g_Wf3o857J  
budget                                              预算 D T^3K5  
building                                      建筑物；大楼 Uv,_VS(  
business conditions                                  业务情况，经营情况 CLI!(8ZW  
business licence                               (企业等的)营业执照 o.DT`L8  
business relation                                业务关系 BBy"qkTe  
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