[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 D3x W?$Z  
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审计词汇英汉对照 CFG(4IMx  
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ability to continue as a going concern               持续经营能力 /}=cv>S5V  
acceptability                                     可接受性，可接受程度 S{zl<>+  
acceptable level of detection risk                     检查风险的可接受水平 RT"JAJTi/  
acceptance of engagement                       接受委托 e4-7&8N+  
accepting the engagement for the first time              首次接受委托 a@N 1"O  
access to asset                                         对资产的接触 7QHrb'c  
according to                                     根据，依据，依照 Y{2L[5_1  
account balance                                账户余额 =8EGB\P  
account for                                       对……进行会计处理，核算；解释 5/i]Jni  
accounting                                        会计，会计学 o_PQ]1  
accounting advisory serve                        会计咨询服务 B2,JfKk/  
accounting firm                                 会计师事务所 td|O#R  
accounting information                      会计信息，会计资料 / a$B8,  
accounting period                             会计期间 jWh}cM=  
accounting policies                                   会计政策 =p&uQ6.i+  
accounting professional bodies                 会计职业组织，会计职业团体 K(Ak+&[  
accounting records                                   会计记录 4?l:.\fB:  
accounting responsibility                           会计责任 %^bN^Sq -  
accounting service                             会计服务 }N@+bNh~  
accounting standards                                会计准则 94L>%{59  
Accounting Standards for Business Enterprises       企业会计准则 6<9gVh<=w  
accounting system                             会计系统 'Jl73 #3  
accounting treatment                                会计处理 hvF>Tu]^r  
accuracy                                    准确性，精确性 _+. )8   
additional audit procedures                      追加审计程序 "K#zY~>L  
addressee                                         收件人，收信人 \(ju0qFqH  
Administration of State-owned Assets  (the～)     国有资产管理局 Il$Jj-)  
administrative laws and regulations                 行政法规 nH|7XY9"  
adverse impact                                 不利影响，负面影响 YbuS[l8  
adverse opinion                                反对意见 W.TdhJW9  
advisory group                                  咨询组，顾问组 P]`m5 N  
agency fee                                        代理费，代理费用 <@+{EK'`q  
aggregate                                          总计，合计为…… >?GCH(eW%  
alternation of document and record                 变造文件和记录 }N W0
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alternative audit procedures                      替代审计程序，备选审计程序 aaFt=7(K  
amend                                              修改，修订 fk(h*L|sI  
amortisation                                      摊销 X!f` !tZ:{  
analytical capacity                             分析能力 qp2&Z8S\D  
analytical procedures                               分析性程序 xRm~a-rp  
annual financial statements                        年度会计报表，年度财务报表 SsQg8d  
appendix                                          附录，附表 zl!Y(o!@  
applicable                                         适用的 kTm>`.kKJ=  
applicable laws and regulations                 适用的法规 KNqs= :i  
application systems                                  应用系统 S"Drg m.  
apply consistently                              一贯地执行，一贯地实施 ^"EK:|Y4%K  
appropriate                                       适当的，合适的； #~6au6LMC  
征用，挪用 SJ8|~,vL  
appropriate authorization                          适当的授权 _:VIlg U  
appropriateness of audit evidence                    审计证据的适当性 g)^g_4  
approval                                    批准，核准 N_f>5uv  
assertion                                    (会计报表上的)认定；确认 ;<nQl,2N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |Q*{yvfEo  
asset                                                 资产，财产 H]VoXJ\*  
asset restructuring                             资产重组 |/O_AnG I  
assignment of duties                                 职责的划分 U t.#h="  
assistant                                     助理，助理人员 *[b2
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associated company                                 联属公司，联营公司 Q ;$NDYV1  
association                                        联合，结合；协会，社团 0v'!(&m  
assumption                                       假设，假定 w*B4>FYg  
at a given date                                         在某一特定时日 )cYbE1=u8>  
attestation                                         鉴证，公证 5ii:93Hlj  
attestation service                             鉴证服务 ?a'P;&@7  
audit adjustment                                审计调整 O@sJ#i>  
audit areas                                        审计领域 6Wc'5t
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audit conclusion                                审计结论 n@y*~sG]  
audit effectiveness                             审计效果 JId|LHf*P  
audit efficiency                                  审计效率 lH%-#2]  
audit engagement letter                      审计业务约定书 &E`=pe/e  
audit evidence                                          审计证据 {Zrf>ST  
audit fee                                    审计费 .?*TU~S  
audit files                                          审计档案 ZA'Qw2fF0  
audit findings                                     审计中发现的事项 >2dF^cDE-3  
audit implementation stage                        审计实施阶段 d@>1m:p  
audit mark                                        审计标识 MUvgmJsN  
audit materiality                                 审计重要性 w4 j,t  
audit method                                     审计方法 eWTbHF  
audit objective                                         审计目标，审计目的 's 'H&sa  
audit of financial statements                      会计报表审计，财务报表审计 3Tz~DdB  
audit opinion                                     审计意见 T/TMi&:?.  
audit period                                      被审计期间，被审计年度 )1o<}7  
audit plan                                          审计计划 y~;w`5;|  
audit planning                                    编制审计计划，制定审计计划，审计计划 ::8c pUc`f  
audit planning stage                                  审计计划阶段 s!WI:E7  
audit procedure                                审计程序 !MQVtn^C#  
audit programme                               审计程序表，具体审计计划 Ygfv?  
audit report                                       审计报告 @&GfCg5Cb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9\KMU@Ne  
audit report with a qualified opinion                 有保留意见的审计报告 > 0.a#-u^  
audit report with an adverse opinion                否定意见的审计报告 q,*([yX  
audit report with dual dates                      双重日期审计报告 %)! b254  
audit reporting stage                                 审计报告阶段 4-Cca  
audit responsibility                                   审计责任 >^zbDU1wT  
audit results                                      审计结果 fQ_(2+FM  
audit risk                                          审计风险 G~KYFNHr  
audit sampling                                          审计抽样 zM!2JC  
audit sampling techniques                         审计抽样方法，审计抽样技术 0:qR,NW^#  
audit strategies                                  审计策略 6>j0geFyE2  
audit summary                                         审计总结，审计小结 pDM95.6   
audit team                                         审计小组 rxQ&N[r2  
audit test                                    审计测试 JFh_ 3r'  
audit trail                                          审计轨迹 Vc$y^|=  
audit work                                        审计工作 sH /08Z  
audit working paper                                 审计工作底稿 !7jVKI80  
audited financial statement                        审计会计报表，已审计财务报表 EN{o3@ O'  
Auditing Guidelines (the～)                      审计规范指南 jRNDi_u?Wb  
auditing standards                             审计准则 p@jwHlX  
audit-oriented working paper                          (审计)业务类工作底稿 _68{ {.  
authorisation                                     授权 \cW9"e'  
authorisation of transaction                       交易的授权 od RtJ[   
availability                                         可获得性 q@Oe}  
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balance                                      余额；差额；平衡 klSAY  
balance sheet                                    资产负债表 vbSycZ2M7  
bank                                                 银行 n5;>e&  
bank account                                    银行账户，银行户头 0. mS^g,M-  
bank statement                                 银行对账单 G'f
5MP1  
barter transaction                              易货交易，以物换物交易 ;cp,d~mrf  
basis of audit                                    审计依据 <_~e/+_.  
basis of preparation                                (会计报表的)编制基础 vnD
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book of account                               账目，账簿 [ %6(1$Ih  
borrowing                                         借款，贷款，借债 )Rr0f 8  
branch                                              分支，分支机构，分店 8KHT"uc'*J  
brought forward                                (账户余额等的)承上年，承上期，承上页 f&NXWo/  
budget                                              预算 W+u-M>Cj6  
building                                      建筑物；大楼 #MAXH7[  
business conditions                                  业务情况，经营情况 c[X:vDUX  
business licence                               (企业等的)营业执照 6gTc)rhRT  
business relation                                业务关系 Sgq?r-Q.  
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