[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 vWpoaz/w  
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审计词汇英汉对照 \!Cc[n(f#  
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ability to continue as a going concern               持续经营能力 9hn+eU  
acceptability                                     可接受性，可接受程度  t'{IE!_  
acceptable level of detection risk                     检查风险的可接受水平 MIF`|3$,  
acceptance of engagement                       接受委托 .,+TpPkc  
accepting the engagement for the first time              首次接受委托 r=74'g  
access to asset                                         对资产的接触 g*]/HS>e<G  
according to                                     根据，依据，依照 hw9qnSeRy  
account balance                                账户余额 B3C%**~:e  
account for                                       对……进行会计处理，核算；解释 8
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accounting                                        会计，会计学 |S0nR<x-M  
accounting advisory serve                        会计咨询服务 1r?hRJ:'  
accounting firm                                 会计师事务所 u(W+hdTap=  
accounting information                      会计信息，会计资料 |9'
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accounting period                             会计期间 }"x#uG  
accounting policies                                   会计政策 %<]4]h  
accounting professional bodies                 会计职业组织，会计职业团体 o!@}&DE|*L  
accounting records                                   会计记录 {i#z<ttu  
accounting responsibility                           会计责任 )Bw}T  
accounting service                             会计服务 HzQY\Y6  
accounting standards                                会计准则 s{9G//  
Accounting Standards for Business Enterprises       企业会计准则 $s]vZ( H  
accounting system                             会计系统 cw3j&k  
accounting treatment                                会计处理 '4ip~>3?w  
accuracy                                    准确性，精确性 #1De#uZ  
additional audit procedures                      追加审计程序 N H'Dz6K5  
addressee                                         收件人，收信人 !rsGCw!Pg  
Administration of State-owned Assets  (the～)     国有资产管理局 mgE r+  
administrative laws and regulations                 行政法规 WCD)yTg:ES  
adverse impact                                 不利影响，负面影响 /*2)|2w  
adverse opinion                                反对意见 )_olJCdaP^  
advisory group                                  咨询组，顾问组 ^D8~s;?  
agency fee                                        代理费，代理费用 \2))c@@%  
aggregate                                          总计，合计为…… }0V aZ<j  
alternation of document and record                 变造文件和记录 Ef$a&*)PH  
alternative audit procedures                      替代审计程序，备选审计程序 \IaUsx"#o{  
amend                                              修改，修订 U#Wg"W{  
amortisation                                      摊销 H<9_BA?  
analytical capacity                             分析能力 ShesJj  
analytical procedures                               分析性程序 xn=#4:f  
annual financial statements                        年度会计报表，年度财务报表 p1
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appendix                                          附录，附表 (YM2Cv{4  
applicable                                         适用的 qV0GpVJZU?  
applicable laws and regulations                 适用的法规 MY}/h@  
application systems                                  应用系统 5=#2@qp  
apply consistently                              一贯地执行，一贯地实施 7M)<Sv  
appropriate                                       适当的，合适的； hg2Ywzfm-  
征用，挪用 iN r&;  
appropriate authorization                          适当的授权 :nOI|\rC  
appropriateness of audit evidence                    审计证据的适当性 a<J<Oc!  
approval                                    批准，核准 a+RUSz;DL  
assertion                                    (会计报表上的)认定；确认 $R%tD.d3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xXlx}C  
asset                                                 资产，财产 $zM \Jd  
asset restructuring                             资产重组 EU7nS3K)O~  
assignment of duties                                 职责的划分 t
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assistant                                     助理，助理人员 T+q5~~\d  
associated company                                 联属公司，联营公司 + }$(j#h  
association                                        联合，结合；协会，社团 l9e=dV:pH  
assumption                                       假设，假定 lid0 YK-  
at a given date                                         在某一特定时日 b;FaTm@  
attestation                                         鉴证，公证 8DX5bB  
attestation service                             鉴证服务 +/ {lz8^,  
audit adjustment                                审计调整 eLLOE)x  
audit areas                                        审计领域 :}2Tof2  
audit conclusion                                审计结论 \H&;.??W  
audit effectiveness                             审计效果 -24ccN;  
audit efficiency                                  审计效率 Sk:x.oOZ  
audit engagement letter                      审计业务约定书 3x
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audit evidence                                          审计证据 n0G@BE1Y=  
audit fee                                    审计费 X"vDFE`?  
audit files                                          审计档案 ii&ckg>]z  
audit findings                                     审计中发现的事项 %g^:0me`  
audit implementation stage                        审计实施阶段 6q8PLyIp  
audit mark                                        审计标识 Nv|0Z'M  
audit materiality                                 审计重要性 QeN7~ J  
audit method                                     审计方法 =dwy 4  
audit objective                                         审计目标，审计目的 5(GVwv  
audit of financial statements                      会计报表审计，财务报表审计 gW^4@q  
audit opinion                                     审计意见 Al]*iw{  
audit period                                      被审计期间，被审计年度 &-w.rF@  
audit plan                                          审计计划 ~1aM5Ba{  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 +z0s)HU>j  
audit procedure                                审计程序 |Qb@.  
audit programme                               审计程序表，具体审计计划 \%9QE  
audit report                                       审计报告 )TyP{X>   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 HGDiwA  
audit report with a qualified opinion                 有保留意见的审计报告 GZHJ4|DK  
audit report with an adverse opinion                否定意见的审计报告 J qmL|
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audit report with dual dates                      双重日期审计报告 -r]L MQ  
audit reporting stage                                 审计报告阶段 `~_H\_JpO  
audit responsibility                                   审计责任 \j-:5M#m  
audit results                                      审计结果 ` @
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audit risk                                          审计风险 -%Ce  
audit sampling                                          审计抽样 FUZuS!sJ  
audit sampling techniques                         审计抽样方法，审计抽样技术 u#`51Hr
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audit strategies                                  审计策略 xJnN95`R@  
audit summary                                         审计总结，审计小结 NTO.;S|2%  
audit team                                         审计小组 g3yZi7b5FU  
audit test                                    审计测试 P!IXcPKW53  
audit trail                                          审计轨迹 :Rnwyj])  
audit work                                        审计工作 k eG\-f  
audit working paper                                 审计工作底稿 =6f)sZ pPh  
audited financial statement                        审计会计报表，已审计财务报表
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Auditing Guidelines (the～)                      审计规范指南 Oqt{ uTI~  
auditing standards                             审计准则 0P{8s  
audit-oriented working paper                          (审计)业务类工作底稿 ;g;1<? [  
authorisation                                     授权 ^QG<_Dm]  
authorisation of transaction                       交易的授权 /d/]#T[Z9  
availability                                         可获得性 ImD&~^-_<  
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balance                                      余额；差额；平衡 +?[s"(  
balance sheet                                    资产负债表 +EqL|  
bank                                                 银行 Xy`'h5  
bank account                                    银行账户，银行户头 ZR"qr CSw`  
bank statement                                 银行对账单 vlipB}  
barter transaction                              易货交易，以物换物交易 \m1^
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basis of audit                                    审计依据 XW\ 3ttx  
basis of preparation                                (会计报表的)编制基础 }n#$p{e$i  
book of account                               账目，账簿 9 g- 8u+&  
borrowing                                         借款，贷款，借债 :f7vGO"t  
branch                                              分支，分支机构，分店 {yEL$8MC  
brought forward                                (账户余额等的)承上年，承上期，承上页 =<zlg~i  
budget                                              预算 v6 E5#pse8  
building                                      建筑物；大楼 <Lt"e8Z>x  
business conditions                                  业务情况，经营情况 ae
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business licence                               (企业等的)营业执照 *,*XOd:3TL  
business relation                                业务关系 &%k_BdlkQ  
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