[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 {U>N*&_`  
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审计词汇英汉对照 ex`T9j.=B  
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ability to continue as a going concern               持续经营能力 WcT= 5G  
acceptability                                     可接受性，可接受程度 C+M]"{Y+  
acceptable level of detection risk                     检查风险的可接受水平 JvvN>bg  
acceptance of engagement                       接受委托 {9{X\|  
accepting the engagement for the first time              首次接受委托 CLmo%"\s  
access to asset                                         对资产的接触 dG0zA D  
according to                                     根据，依据，依照 cK\ u  
account balance                                账户余额 i5Sya]FN  
account for                                       对……进行会计处理，核算；解释 `9^+KK"  
accounting                                        会计，会计学 hi$AZ+  
accounting advisory serve                        会计咨询服务 N2HD=[*cr  
accounting firm                                 会计师事务所 5oCg&aT  
accounting information                      会计信息，会计资料 <%d !Sk4  
accounting period                             会计期间 G9Kck|50  
accounting policies                                   会计政策 G!B:>P|\l  
accounting professional bodies                 会计职业组织，会计职业团体 -G/qfd|s/  
accounting records                                   会计记录 _()1"5{  
accounting responsibility                           会计责任 R@pY+d9qp  
accounting service                             会计服务 _[E+D0A  
accounting standards                                会计准则 :2M&C+f[  
Accounting Standards for Business Enterprises       企业会计准则 K^@9\cl^  
accounting system                             会计系统 H"UJBO>$  
accounting treatment                                会计处理 } )Lz%Z  
accuracy                                    准确性，精确性 ;/Z-|+!IJt  
additional audit procedures                      追加审计程序 |kvH`&s  
addressee                                         收件人，收信人 ^dk$6% 0  
Administration of State-owned Assets  (the～)     国有资产管理局 J]Z~.f="  
administrative laws and regulations                 行政法规 vK+reXE  
adverse impact                                 不利影响，负面影响 b+:J?MR;}  
adverse opinion                                反对意见 %1jcY0zEQ  
advisory group                                  咨询组，顾问组 |LbAW/9a  
agency fee                                        代理费，代理费用 ^<-r57pz  
aggregate                                          总计，合计为…… y9d"sqyh  
alternation of document and record                 变造文件和记录 9)W &y i  
alternative audit procedures                      替代审计程序，备选审计程序 a9p:k ]{  
amend                                              修改，修订 IL An2W  
amortisation                                      摊销 #z%D d{E  
analytical capacity                             分析能力 2'-"&d+O  
analytical procedures                               分析性程序 1d FuoX  
annual financial statements                        年度会计报表，年度财务报表 _h#I}uJ~  
appendix                                          附录，附表 3 1-p/  
applicable                                         适用的 KgkRs?'z  
applicable laws and regulations                 适用的法规 $F# 5/gDVQ  
application systems                                  应用系统 g;p} -=  
apply consistently                              一贯地执行，一贯地实施 z
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appropriate                                       适当的，合适的； F{a;=h#@Q  
征用，挪用 7_ayn#;y  
appropriate authorization                          适当的授权 jMTM:~0N  
appropriateness of audit evidence                    审计证据的适当性 K y%lu^  
approval                                    批准，核准 n6WKk+  
assertion                                    (会计报表上的)认定；确认 6uo;4}0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 KfBT'6t  
asset                                                 资产，财产 OrM1eP"I  
asset restructuring                             资产重组 YcDKRyrt  
assignment of duties                                 职责的划分 G'G8`1Nj  
assistant                                     助理，助理人员 LYR pd  
associated company                                 联属公司，联营公司 +ppA..1  
association                                        联合，结合；协会，社团 zM=MFKhi ~  
assumption                                       假设，假定 /qIl)+M  
at a given date                                         在某一特定时日 cXqYO|3/M  
attestation                                         鉴证，公证 {LF4_9 =  
attestation service                             鉴证服务 z dgS@g  
audit adjustment                                审计调整 _7;:*'>a4  
audit areas                                        审计领域 jmkOu
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audit conclusion                                审计结论 *QiQ,~Ep  
audit effectiveness                             审计效果 < z2wt  
audit efficiency                                  审计效率 1F`jptVQ\G  
audit engagement letter                      审计业务约定书 9K`_P] l2z  
audit evidence                                          审计证据 m!%aB{e  
audit fee                                    审计费 ,n8\y9{
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audit files                                          审计档案 xxu  
audit findings                                     审计中发现的事项 rniM[7K  
audit implementation stage                        审计实施阶段 oXnaL)Rk  
audit mark                                        审计标识 i I IXv  
audit materiality                                 审计重要性 u7[}pf$}  
audit method                                     审计方法 _#:/ ~Jp  
audit objective                                         审计目标，审计目的 *|dr-e_j  
audit of financial statements                      会计报表审计，财务报表审计 %?PFe}
 
audit opinion                                     审计意见 :NF4[
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audit period                                      被审计期间，被审计年度 8\lh'8  
audit plan                                          审计计划 !>`Fg>uy  
audit planning                                    编制审计计划，制定审计计划，审计计划 @ps(3~?7  
audit planning stage                                  审计计划阶段 \\FT.e
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audit procedure                                审计程序 /gZyl|kdy  
audit programme                               审计程序表，具体审计计划 R);Hd1G  
audit report                                       审计报告 )|lxzlk  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 z6ObX  
audit report with a qualified opinion                 有保留意见的审计报告 'V]&X.=zC  
audit report with an adverse opinion                否定意见的审计报告 _
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audit report with dual dates                      双重日期审计报告 ]oB
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audit reporting stage                                 审计报告阶段 O9sEaVX  
audit responsibility                                   审计责任 22CET9iCe  
audit results                                      审计结果 IQ I8v  
audit risk                                          审计风险 s;Gd`-S >d  
audit sampling                                          审计抽样 '*b]$5*p  
audit sampling techniques                         审计抽样方法，审计抽样技术 K@O^\  
audit strategies                                  审计策略 =+!l8o&o,  
audit summary                                         审计总结，审计小结 cQK-Euum  
audit team                                         审计小组
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audit test                                    审计测试 :dSda,!z  
audit trail                                          审计轨迹 {?H5Pw>{%h  
audit work                                        审计工作 hL&$` Q  
audit working paper                                 审计工作底稿 X@\W* nq  
audited financial statement                        审计会计报表，已审计财务报表  -BSdrP|  
Auditing Guidelines (the～)                      审计规范指南 - d\sKc  
auditing standards                             审计准则 nMyl(kF[  
audit-oriented working paper                          (审计)业务类工作底稿 +P2oQ_Fk`9  
authorisation                                     授权 {rUg,y{v  
authorisation of transaction                       交易的授权 gA!@oiq@  
availability                                         可获得性 "Wwu Ty|  
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balance                                      余额；差额；平衡 GXtK3 YAr  
balance sheet                                    资产负债表 zsg\|=P  
bank                                                 银行 eThaH0  
bank account                                    银行账户，银行户头 %y6(+I#P  
bank statement                                 银行对账单 N,Eap K G  
barter transaction                              易货交易，以物换物交易 l;lrf3  
basis of audit                                    审计依据 ITn%  
basis of preparation                                (会计报表的)编制基础 f"ndLX:'}  
book of account                               账目，账簿 SO$Af!S:bB  
borrowing                                         借款，贷款，借债 U)/.wa>  
branch                                              分支，分支机构，分店 vk92j?  
brought forward                                (账户余额等的)承上年，承上期，承上页 Ek_5
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budget                                              预算 _}R[mr/  
building                                      建筑物；大楼 Re,;$_6o  
business conditions                                  业务情况，经营情况 f+h\RE=BGt  
business licence                               (企业等的)营业执照 )L:zr#  
business relation                                业务关系 : {p'U2  
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