[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 -L1{0{Z  
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审计词汇英汉对照 F-UY~i8  
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ability to continue as a going concern               持续经营能力 o)Ob}j  
acceptability                                     可接受性，可接受程度 IjJ3C J<  
acceptable level of detection risk                     检查风险的可接受水平 QJ>+!p*  
acceptance of engagement                       接受委托 gd/W8*NFR  
accepting the engagement for the first time              首次接受委托 wQ4/eQ*  
access to asset                                         对资产的接触 2Hy$SSH  
according to                                     根据，依据，依照 H }</a%y  
account balance                                账户余额 >E[cl\5$E  
account for                                       对……进行会计处理，核算；解释 =(.HO:#  
accounting                                        会计，会计学 wArNWBM  
accounting advisory serve                        会计咨询服务  0u)]1  
accounting firm                                 会计师事务所 Y~fds#y0  
accounting information                      会计信息，会计资料 ^om(6JL
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accounting period                             会计期间 3mr9}P9;  
accounting policies                                   会计政策 V4ayewVX  
accounting professional bodies                 会计职业组织，会计职业团体 U*[/F)!  
accounting records                                   会计记录 au0)yg*V1  
accounting responsibility                           会计责任 )[G5qTO  
accounting service                             会计服务 F9-xp7T  
accounting standards                                会计准则 *jf (TIU  
Accounting Standards for Business Enterprises       企业会计准则 FW=oP>f]w  
accounting system                             会计系统 Z`q?pE>R  
accounting treatment                                会计处理 F4Z+)'oDr,  
accuracy                                    准确性，精确性 VY Va8[}  
additional audit procedures                      追加审计程序 e"[o2=v;5  
addressee                                         收件人，收信人 R9fM9  
Administration of State-owned Assets  (the～)     国有资产管理局 5wiU4-{  
administrative laws and regulations                 行政法规 m_' 1yX@  
adverse impact                                 不利影响，负面影响 nuhKM.a{  
adverse opinion                                反对意见 ]NG`MZ  
advisory group                                  咨询组，顾问组 Ol D]*=.cO  
agency fee                                        代理费，代理费用 u= !?<Q  
aggregate                                          总计，合计为…… ~Ci|G3BW  
alternation of document and record                 变造文件和记录 |BF4F5wC?  
alternative audit procedures                      替代审计程序，备选审计程序 A;q}SO%b  
amend                                              修改，修订 T+N%KRl  
amortisation                                      摊销 4CfPa6_  
analytical capacity                             分析能力 /< h~d  
analytical procedures                               分析性程序 hJ+>Xm@@!  
annual financial statements                        年度会计报表，年度财务报表 ;la(Q~#  
appendix                                          附录，附表 O .m;a_  
applicable                                         适用的 >/ W:*^g)  
applicable laws and regulations                 适用的法规 Rb|\!  
application systems                                  应用系统 9.D'!  
apply consistently                              一贯地执行，一贯地实施 K7U`  
appropriate                                       适当的，合适的； zF3fpEKe  
征用，挪用 %R-"5?eTtu  
appropriate authorization                          适当的授权 (lTM^3 }  
appropriateness of audit evidence                    审计证据的适当性 ;~#rdL  
approval                                    批准，核准 -HS(<V=a?k  
assertion                                    (会计报表上的)认定；确认 yG2j!D  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a 0Hzf  
asset                                                 资产，财产 ^)D[ W(*  
asset restructuring                             资产重组 v; &-]ka  
assignment of duties                                 职责的划分 *";,HG?|Iz  
assistant                                     助理，助理人员 d7N}-nsB  
associated company                                 联属公司，联营公司 FF)F%o+:w  
association                                        联合，结合；协会，社团 j<Lj1P3  
assumption                                       假设，假定 x.xfMM2n  
at a given date                                         在某一特定时日 _Cj u C`7  
attestation                                         鉴证，公证 2u/~#Rt&*  
attestation service                             鉴证服务 bL]*K$  
audit adjustment                                审计调整 <p-R{}8  
audit areas                                        审计领域 ^ejU=0+cN  
audit conclusion                                审计结论 3a"4Fn  
audit effectiveness                             审计效果 A + e ={-*  
audit efficiency                                  审计效率 TB1E1  
audit engagement letter                      审计业务约定书 {ajaM'x  
audit evidence                                          审计证据 Ky|dRbK,  
audit fee                                    审计费 S XIo  
audit files                                          审计档案 HYZ94[Ti  
audit findings                                     审计中发现的事项 #\GWYWkR  
audit implementation stage                        审计实施阶段 {%)bxk6  
audit mark                                        审计标识 hwSn?bkw  
audit materiality                                 审计重要性 wFnIM2a,  
audit method                                     审计方法 )F8G q,  
audit objective                                         审计目标，审计目的 =3_I;Lw  
audit of financial statements                      会计报表审计，财务报表审计 ,mx>)}l95  
audit opinion                                     审计意见 &S>m+m'  
audit period                                      被审计期间，被审计年度 %J5zfNe)&  
audit plan                                          审计计划 KtG|m'\D  
audit planning                                    编制审计计划，制定审计计划，审计计划 V{HP8f91  
audit planning stage                                  审计计划阶段 2$V]XSe  
audit procedure                                审计程序 f-E]!\Pg  
audit programme                               审计程序表，具体审计计划 C1:efa<wV  
audit report                                       审计报告 t5\~Z}G8  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oe=^CeW"  
audit report with a qualified opinion                 有保留意见的审计报告 y)0r%=  
audit report with an adverse opinion                否定意见的审计报告 3P2H!r  
audit report with dual dates                      双重日期审计报告 WZOi,  
audit reporting stage                                 审计报告阶段 qL/4mM0  
audit responsibility                                   审计责任 Uf}s6#  
audit results                                      审计结果 AcqsXBKd  
audit risk                                          审计风险 R^.E";/h  
audit sampling                                          审计抽样 OlL FuVR  
audit sampling techniques                         审计抽样方法，审计抽样技术  Mj&q"G  
audit strategies                                  审计策略 jQxv`H  
audit summary                                         审计总结，审计小结 K;a]
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audit team                                         审计小组 5 ?~ ?8Hi  
audit test                                    审计测试 ] lE6:^V  
audit trail                                          审计轨迹 TRW {`b[  
audit work                                        审计工作 9tDo5 29  
audit working paper                                 审计工作底稿  yr9%,wwN  
audited financial statement                        审计会计报表，已审计财务报表 J!b v17H"  
Auditing Guidelines (the～)                      审计规范指南 ~Gx"gK0  
auditing standards                             审计准则 LmE%`qNg  
audit-oriented working paper                          (审计)业务类工作底稿 Q
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authorisation                                     授权 kTZ`RW&0  
authorisation of transaction                       交易的授权 aKkL0 D  
availability                                         可获得性 DgQw`D)+  
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balance                                      余额；差额；平衡 e<2?O  
balance sheet                                    资产负债表 A\nL(Nd  
bank                                                 银行 fs_6`Xt  
bank account                                    银行账户，银行户头 a NhI<.v  
bank statement                                 银行对账单 7D PKKvQ  
barter transaction                              易货交易，以物换物交易 :y^0]In  
basis of audit                                    审计依据 $9k7A 8K  
basis of preparation                                (会计报表的)编制基础 4iMo&E<  
book of account                               账目，账簿 " Qj;pqR  
borrowing                                         借款，贷款，借债 dF$a52LS  
branch                                              分支，分支机构，分店 yxP
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brought forward                                (账户余额等的)承上年，承上期，承上页 do@`(f3g  
budget                                              预算 -T3 z@k  
building                                      建筑物；大楼 \ <b-I  
business conditions                                  业务情况，经营情况 2Hl0besm  
business licence                               (企业等的)营业执照 }q7rR:g  
business relation                                业务关系 lJ1_Zs `  
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