[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 \0&$n  
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审计词汇英汉对照 :()K2<E  
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ability to continue as a going concern               持续经营能力 C^,J6;'  
acceptability                                     可接受性，可接受程度 y>d`cRy  
acceptable level of detection risk                     检查风险的可接受水平 t\Qm2Q)>  
acceptance of engagement                       接受委托 %Q;:nVt  
accepting the engagement for the first time              首次接受委托 <yvo<R^30  
access to asset                                         对资产的接触 &!HG.7AY  
according to                                     根据，依据，依照 :7(d6gEL  
account balance                                账户余额 2^:iU{  
account for                                       对……进行会计处理，核算；解释 NJOV!\k  
accounting                                        会计，会计学 ;sz_W%-;@  
accounting advisory serve                        会计咨询服务 N$.ls48a4-  
accounting firm                                 会计师事务所 }h8U.k?v  
accounting information                      会计信息，会计资料 F5M|QX@
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accounting period                             会计期间 &+H\ST(/  
accounting policies                                   会计政策 cFuQ>xR1  
accounting professional bodies                 会计职业组织，会计职业团体 \]\h,Y8  
accounting records                                   会计记录 %/hokyx  
accounting responsibility                           会计责任 Vf=,@7  
accounting service                             会计服务 1YU?+ K  
accounting standards                                会计准则 e :_[0#  
Accounting Standards for Business Enterprises       企业会计准则 T| R!Aw
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accounting system                             会计系统 P\z1fscnK  
accounting treatment                                会计处理 w=0zVh_`(  
accuracy                                    准确性，精确性 yD8Qy+6L  
additional audit procedures                      追加审计程序 bQI.Qk  
addressee                                         收件人，收信人 !d[]Qt%mA  
Administration of State-owned Assets  (the～)     国有资产管理局 Z1;+a+S=z  
administrative laws and regulations                 行政法规 ]g
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adverse impact                                 不利影响，负面影响 N4{g[[ T  
adverse opinion                                反对意见 .f!:@fX>=  
advisory group                                  咨询组，顾问组 m"AyO"}I5  
agency fee                                        代理费，代理费用 J&+"  
aggregate                                          总计，合计为…… 'RNj5r  
alternation of document and record                 变造文件和记录 Mt%Q5^  
alternative audit procedures                      替代审计程序，备选审计程序 (IA:4E}  
amend                                              修改，修订 &W&A88FfZU  
amortisation                                      摊销 t$R0UprK  
analytical capacity                             分析能力 z:)*Aobwv  
analytical procedures                               分析性程序 gb[.Ww  
annual financial statements                        年度会计报表，年度财务报表 `/WOP`'zM  
appendix                                          附录，附表 yHZ&5  
applicable                                         适用的 %z"$?Iv  
applicable laws and regulations                 适用的法规 l^$U~OB8k  
application systems                                  应用系统 F:.8O ,%u  
apply consistently                              一贯地执行，一贯地实施 9,"gXsvx(  
appropriate                                       适当的，合适的； +j$nbU0U  
征用，挪用 <\d2)Iv  
appropriate authorization                          适当的授权 >km$zfM2-  
appropriateness of audit evidence                    审计证据的适当性 D(e,R9hPU  
approval                                    批准，核准 i=fhK~Jd  
assertion                                    (会计报表上的)认定；确认 f;&XTF5D^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 #ZHKq7  
asset                                                 资产，财产 7&L8zl |K  
asset restructuring                             资产重组 )_?HBTG  
assignment of duties                                 职责的划分 &iy7It  
assistant                                     助理，助理人员 SLvo)`Nc3-  
associated company                                 联属公司，联营公司 jDj=a->e^  
association                                        联合，结合；协会，社团 yC!>7@m  
assumption                                       假设，假定 tM;+U  
at a given date                                         在某一特定时日 ICTjUQP  
attestation                                         鉴证，公证 i 9peQ61{  
attestation service                             鉴证服务 Oj2=&uz  
audit adjustment                                审计调整 *;lb<uLv  
audit areas                                        审计领域 A!$sOp  
audit conclusion                                审计结论 ;B:\e8  
audit effectiveness                             审计效果 * $mb~k^R  
audit efficiency                                  审计效率 !wro7ilMB
 
audit engagement letter                      审计业务约定书 e >7Ka\  
audit evidence                                          审计证据 0-d&R@lX.  
audit fee                                    审计费 s(MdjWw   
audit files                                          审计档案 ye| 2gH  
audit findings                                     审计中发现的事项 E  <r;J  
audit implementation stage                        审计实施阶段 CKU )wJ5t  
audit mark                                        审计标识 LXR>M>a`  
audit materiality                                 审计重要性 +>%AG&Pc  
audit method                                     审计方法 KT<N ;
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audit objective                                         审计目标，审计目的 s>TC~d82  
audit of financial statements                      会计报表审计，财务报表审计 4!?4Tc!X  
audit opinion                                     审计意见 ZalL}?E ?  
audit period                                      被审计期间，被审计年度 Q"oJhxS  
audit plan                                          审计计划 F5w=tK  
audit planning                                    编制审计计划，制定审计计划，审计计划 4k6:   
audit planning stage                                  审计计划阶段 UK[+I]I p  
audit procedure                                审计程序 QX.U:p5C  
audit programme                               审计程序表，具体审计计划 |Y(   
audit report                                       审计报告 p\]rxtm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 BbzIQg:  
audit report with a qualified opinion                 有保留意见的审计报告 l@@qpaH  
audit report with an adverse opinion                否定意见的审计报告 O@LUM{\  
audit report with dual dates                      双重日期审计报告 gLbTZM4i  
audit reporting stage                                 审计报告阶段 2nSz0 .  
audit responsibility                                   审计责任 3BB/u%N}  
audit results                                      审计结果 W9A F}  
audit risk                                          审计风险 P;ZVv{mT  
audit sampling                                          审计抽样 8%b-.O:_$  
audit sampling techniques                         审计抽样方法，审计抽样技术 YsRq.9Mr  
audit strategies                                  审计策略 sWP_fb1  
audit summary                                         审计总结，审计小结 ORfMp'uP=  
audit team                                         审计小组 miY=xwK&  
audit test                                    审计测试 pJQ_G`E  
audit trail                                          审计轨迹 .WGrzhsV  
audit work                                        审计工作 }O6E5YCm  
audit working paper                                 审计工作底稿 }&EdA;/o_  
audited financial statement                        审计会计报表，已审计财务报表 2]tW&y_i  
Auditing Guidelines (the～)                      审计规范指南 pEb/yIT"  
auditing standards                             审计准则 9['>$ON  
audit-oriented working paper                          (审计)业务类工作底稿 _ wZr `E)  
authorisation                                     授权 <?!%dV{z  
authorisation of transaction                       交易的授权 zR}vR9Ls  
availability                                         可获得性 d ?,wEfwp  
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balance                                      余额；差额；平衡 <I2~>x5db  
balance sheet                                    资产负债表 Z&GjG6t  
bank                                                 银行 ?"p.Gy)  
bank account                                    银行账户，银行户头 p4Xhs@.k  
bank statement                                 银行对账单 t y%Hrw  
barter transaction                              易货交易，以物换物交易 /J&_ZDNV~  
basis of audit                                    审计依据 rX|{
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basis of preparation                                (会计报表的)编制基础 e.;B?0QrV  
book of account                               账目，账簿 Pm|S>r  
borrowing                                         借款，贷款，借债 Ntpw(E<$f  
branch                                              分支，分支机构，分店 sTi3x)#xB  
brought forward                                (账户余额等的)承上年，承上期，承上页 u4:6zU/{  
budget                                              预算 .gw6W0\F  
building                                      建筑物；大楼 v+d? # ^  
business conditions                                  业务情况，经营情况 FF30VlJ  
business licence                               (企业等的)营业执照 U{3Pk0rZ  
business relation                                业务关系 f5#VU7=1F2  
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