[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 eKL3Y_5p@  
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审计词汇英汉对照 ^Kn:T` vB  
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ability to continue as a going concern               持续经营能力 xcQ :&q  
acceptability                                     可接受性，可接受程度 pR3K~bx^  
acceptable level of detection risk                     检查风险的可接受水平 >0I\w$L  
acceptance of engagement                       接受委托 "@rXN"4  
accepting the engagement for the first time              首次接受委托 k9iB-=X?4s  
access to asset                                         对资产的接触 t8t+wi!  
according to                                     根据，依据，依照 M$2lK^2L  
account balance                                账户余额 !
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account for                                       对……进行会计处理，核算；解释 C ^ Oy.s  
accounting                                        会计，会计学 YBQ{/"v%|
 
accounting advisory serve                        会计咨询服务 d.p%jVO)"  
accounting firm                                 会计师事务所 lVS.XQ2<  
accounting information                      会计信息，会计资料 I->4Q&3  
accounting period                             会计期间 >{k0N@_  
accounting policies                                   会计政策 #)( D_*  
accounting professional bodies                 会计职业组织，会计职业团体 M(<.f
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accounting records                                   会计记录 AP(%m';  
accounting responsibility                           会计责任 h2vD*W  
accounting service                             会计服务 `D0Hu!;
 
accounting standards                                会计准则 A(wuRXnVWK  
Accounting Standards for Business Enterprises       企业会计准则 +P;&/z8i*g  
accounting system                             会计系统 bw OG|\  
accounting treatment                                会计处理 $J]o\~Z J  
accuracy                                    准确性，精确性 zE]h]$oi  
additional audit procedures                      追加审计程序 jU=n\o=?  
addressee                                         收件人，收信人 {'[S.r`  
Administration of State-owned Assets  (the～)     国有资产管理局 ?Z"<&ts
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administrative laws and regulations                 行政法规 )"f*Mp  
adverse impact                                 不利影响，负面影响 '))=y@M  
adverse opinion                                反对意见 C7_#D O6"  
advisory group                                  咨询组，顾问组 3Hkb)Wu  
agency fee                                        代理费，代理费用 q 1+{MPJ  
aggregate                                          总计，合计为…… \Wf1b8FW  
alternation of document and record                 变造文件和记录 a<v!5 \dq!  
alternative audit procedures                      替代审计程序，备选审计程序 <6!/B[!O=  
amend                                              修改，修订 OLyl.#J  
amortisation                                      摊销 Yk yB  
analytical capacity                             分析能力 7/6%92T/B  
analytical procedures                               分析性程序 Oi\,clR^[o  
annual financial statements                        年度会计报表，年度财务报表 }vt>}%%  
appendix                                          附录，附表 M]A!jWtE  
applicable                                         适用的 >d$Sh`a6  
applicable laws and regulations                 适用的法规 dR >hb*kJ  
application systems                                  应用系统 L] !M1\  
apply consistently                              一贯地执行，一贯地实施 0R}F(tjw  
appropriate                                       适当的，合适的； %lSjC%Z'd  
征用，挪用 'Sjt*2blq  
appropriate authorization                          适当的授权 ,2lH*=m;  
appropriateness of audit evidence                    审计证据的适当性 NnqAr ,  
approval                                    批准，核准 [PL]!\NJ  
assertion                                    (会计报表上的)认定；确认 p]J0A ^VV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @;h$!w<  
asset                                                 资产，财产 '*n2<y  
asset restructuring                             资产重组 KU (g Zy  
assignment of duties                                 职责的划分 XJZS}Z7h  
assistant                                     助理，助理人员  El|Y]f  
associated company                                 联属公司，联营公司 }TwSSF|}3  
association                                        联合，结合；协会，社团 [M&.'X  
assumption                                       假设，假定 E{}Vi>@V?  
at a given date                                         在某一特定时日 jT1^oXn@  
attestation                                         鉴证，公证 \* SEj&9  
attestation service                             鉴证服务 KN"<f:u  
audit adjustment                                审计调整 z;6,,  
audit areas                                        审计领域 _?a.S8LxJZ  
audit conclusion                                审计结论 |RZI]H%  
audit effectiveness                             审计效果 P ze{5!  
audit efficiency                                  审计效率  R]"3^k*  
audit engagement letter                      审计业务约定书 Qs;MEt1  
audit evidence                                          审计证据 s)j3+@:#  
audit fee                                    审计费 i[m-&   
audit files                                          审计档案 yf2$HF  
audit findings                                     审计中发现的事项 < <]uniZ\  
audit implementation stage                        审计实施阶段 #wfb-`,5&9  
audit mark                                        审计标识 @V qI+5TA  
audit materiality                                 审计重要性 
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audit method                                     审计方法 SB=%(]S  
audit objective                                         审计目标，审计目的 =
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audit of financial statements                      会计报表审计，财务报表审计 \#q|.d$u  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 [?nM)4d  
audit plan                                          审计计划 x`VA 3nE9  
audit planning                                    编制审计计划，制定审计计划，审计计划 %mMPALN]{  
audit planning stage                                  审计计划阶段 ^ 9FRI9
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audit procedure                                审计程序 S F&EVRv  
audit programme                               审计程序表，具体审计计划 A,]%*kg2  
audit report                                       审计报告 Z$
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 @"'$e_jj"  
audit report with a qualified opinion                 有保留意见的审计报告 IJv+si:k  
audit report with an adverse opinion                否定意见的审计报告 <}bF49z  
audit report with dual dates                      双重日期审计报告 zb& 3{,  
audit reporting stage                                 审计报告阶段 .Fm@OQr  
audit responsibility                                   审计责任 *W$bhC'w  
audit results                                      审计结果 dI) 9@UL  
audit risk                                          审计风险 lq}g*ih  
audit sampling                                          审计抽样 )jHH-=JM  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 zH k7!|%Y  
audit summary                                         审计总结，审计小结 52#Ac;Y  
audit team                                         审计小组 GLr7sack  
audit test                                    审计测试 )T!3du:M  
audit trail                                          审计轨迹 }<qT[m  
audit work                                        审计工作 &~sirxR p  
audit working paper                                 审计工作底稿 vmIt!x  
audited financial statement                        审计会计报表，已审计财务报表 =uD^#AX  
Auditing Guidelines (the～)                      审计规范指南 #7|73&u(  
auditing standards                             审计准则 $&jte _hv  
audit-oriented working paper                          (审计)业务类工作底稿 wi@Qf6(mn  
authorisation                                     授权 SCo;Ek  
authorisation of transaction                       交易的授权 6"<q{K  
availability                                         可获得性 a+PVi  
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balance                                      余额；差额；平衡 sX,S]:X  
balance sheet                                    资产负债表 D'<'"kUd  
bank                                                 银行 2C"[0*.[N  
bank account                                    银行账户，银行户头 9#b /D&pX5  
bank statement                                 银行对账单 $ uqB.f$  
barter transaction                              易货交易，以物换物交易 vfloha p  
basis of audit                                    审计依据 aKC,{}f$m  
basis of preparation                                (会计报表的)编制基础 +wxDK A_  
book of account                               账目，账簿 Am"e%|:  
borrowing                                         借款，贷款，借债 /[
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branch                                              分支，分支机构，分店 LGT?/gup  
brought forward                                (账户余额等的)承上年，承上期，承上页 L= wpZ`@ y  
budget                                              预算 f_'8l2jK1i  
building                                      建筑物；大楼 tzrvIVD  
business conditions                                  业务情况，经营情况 ]oxi~TwY^  
business licence                               (企业等的)营业执照 SkyX\&  
business relation                                业务关系 G-e
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