[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 2n]Br  
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审计词汇英汉对照 [;/ydE=  
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ability to continue as a going concern               持续经营能力 %EuJ~;x(Mg  
acceptability                                     可接受性，可接受程度 9"3 7va  
acceptable level of detection risk                     检查风险的可接受水平 A&OU;j]  
acceptance of engagement                       接受委托 w NlC2is  
accepting the engagement for the first time              首次接受委托 >i%{5d  
access to asset                                         对资产的接触 ua%$r[  
according to                                     根据，依据，依照 +pcpb)VL  
account balance                                账户余额 r(W=1e'  
account for                                       对……进行会计处理，核算；解释 9@LL_r`?<  
accounting                                        会计，会计学  JgJ4RmH-  
accounting advisory serve                        会计咨询服务 N|OI~boV%  
accounting firm                                 会计师事务所 [;`B  
accounting information                      会计信息，会计资料 /G`'9cD  
accounting period                             会计期间 XjL)WgQ{i  
accounting policies                                   会计政策 -s5j^U{h|  
accounting professional bodies                 会计职业组织，会计职业团体 Wp"+\{@)  
accounting records                                   会计记录 IvFxI#.ju  
accounting responsibility                           会计责任 ]uN}n;`12  
accounting service                             会计服务 ?8AchbK;N  
accounting standards                                会计准则 x$o?ckyH  
Accounting Standards for Business Enterprises       企业会计准则 X!,2/WT  
accounting system                             会计系统 YL_M=h>P  
accounting treatment                                会计处理 ALVHKL2  
accuracy                                    准确性，精确性 Em?Z  
additional audit procedures                      追加审计程序 !e5!8z  
addressee                                         收件人，收信人 1PD{m{  
Administration of State-owned Assets  (the～)     国有资产管理局 tONX<rA| ]  
administrative laws and regulations                 行政法规 mhZ{}~  
adverse impact                                 不利影响，负面影响 RjC3wO::  
adverse opinion                                反对意见 zO BLF|L=  
advisory group                                  咨询组，顾问组  uIOnP  
agency fee                                        代理费，代理费用 1]Q;fe  
aggregate                                          总计，合计为…… =]k0*\PS  
alternation of document and record                 变造文件和记录 q#RUL!WF7U  
alternative audit procedures                      替代审计程序，备选审计程序 @N,(82k  
amend                                              修改，修订 o gec6u}  
amortisation                                      摊销 tI42]:z  
analytical capacity                             分析能力 >/@wht4- j  
analytical procedures                               分析性程序 iI|mFc|V  
annual financial statements                        年度会计报表，年度财务报表 ]}t6V]`Q  
appendix                                          附录，附表 TPjElBh  
applicable                                         适用的 cZB?_[Cp  
applicable laws and regulations                 适用的法规 v?Z30?_&h  
application systems                                  应用系统 cR'l\iv+  
apply consistently                              一贯地执行，一贯地实施 Hd*e9;z  
appropriate                                       适当的，合适的； S{HAFrkm7  
征用，挪用 3q'["SS  
appropriate authorization                          适当的授权 {kCCpU  
appropriateness of audit evidence                    审计证据的适当性 wKxw|Fpn  
approval                                    批准，核准 !&'GWQY{(  
assertion                                    (会计报表上的)认定；确认 u sj:I`>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _ebo  
asset                                                 资产，财产 z TYHwx  
asset restructuring                             资产重组 HSXv_  
assignment of duties                                 职责的划分 05o)Q &`  
assistant                                     助理，助理人员 99<]~,t=5  
associated company                                 联属公司，联营公司 `fTH"l1zn  
association                                        联合，结合；协会，社团 tB S+?N  
assumption                                       假设，假定 hkS0ae  
at a given date                                         在某一特定时日 <v&L90+s\;  
attestation                                         鉴证，公证 2/XrorV  
attestation service                             鉴证服务 I5#KLZVg  
audit adjustment                                审计调整 WP*xu-(:  
audit areas                                        审计领域 b#~K>  
audit conclusion                                审计结论 /e/%mo  
audit effectiveness                             审计效果 z$64Ep#  
audit efficiency                                  审计效率 /g/]Q^  
audit engagement letter                      审计业务约定书 `_YXU  
audit evidence                                          审计证据 5;WESk  
audit fee                                    审计费 s#Os?Q?  
audit files                                          审计档案 dC'8orFG+  
audit findings                                     审计中发现的事项 EM2=g9y  
audit implementation stage                        审计实施阶段 ` nd/N#  
audit mark                                        审计标识 o >wty3l:  
audit materiality                                 审计重要性 6zyxGJ(  
audit method                                     审计方法 .rPg   
audit objective                                         审计目标，审计目的 xG_LEk( zD  
audit of financial statements                      会计报表审计，财务报表审计 nXU`^<nA  
audit opinion                                     审计意见 GZefeBi  
audit period                                      被审计期间，被审计年度 Nm{+!}cC  
audit plan                                          审计计划 YR'dl_  
audit planning                                    编制审计计划，制定审计计划，审计计划 _*l+ze[a  
audit planning stage                                  审计计划阶段 6Qc *:(GE  
audit procedure                                审计程序 D02'P{  
audit programme                               审计程序表，具体审计计划 V;pRw`  
audit report                                       审计报告 WswM5RN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z;ze{Vb  
audit report with a qualified opinion                 有保留意见的审计报告 nYsB^Nr6
 
audit report with an adverse opinion                否定意见的审计报告 b=L4A,w~a  
audit report with dual dates                      双重日期审计报告 $?Km3N\?v  
audit reporting stage                                 审计报告阶段 4h*c{do  
audit responsibility                                   审计责任 ]EN+^i1F[  
audit results                                      审计结果 ?4`f@=}'K  
audit risk                                          审计风险 vRhI:E)So#  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 R|m!*
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audit strategies                                  审计策略 dDg[ry  
audit summary                                         审计总结，审计小结 wC>}9
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audit team                                         审计小组 p=XEMVqm  
audit test                                    审计测试 Yt!o Hn  
audit trail                                          审计轨迹 ge#0Q L0K  
audit work                                        审计工作 W{$J)iQ  
audit working paper                                 审计工作底稿 gB_gjn\  
audited financial statement                        审计会计报表，已审计财务报表 d[F3"b%  
Auditing Guidelines (the～)                      审计规范指南 gB<1;_KW  
auditing standards                             审计准则 <)$e*HrI  
audit-oriented working paper                          (审计)业务类工作底稿 >rhqhmh;W"  
authorisation                                     授权 l R ANXM  
authorisation of transaction                       交易的授权 -<6b[YA  
availability                                         可获得性 H'"=C&D~  
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balance                                      余额；差额；平衡 h wi!C}  
balance sheet                                    资产负债表 @?n~v^  
bank                                                 银行 cy64xR BB  
bank account                                    银行账户，银行户头 +;Pkpuu  
bank statement                                 银行对账单 g#iRkz%l)&  
barter transaction                              易货交易，以物换物交易 ]>/oo
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basis of audit                                    审计依据 2RU/oqmR  
basis of preparation                                (会计报表的)编制基础 J4]tT pu"K  
book of account                               账目，账簿 F! [Gj%~I  
borrowing                                         借款，贷款，借债 Dnl|B\  
branch                                              分支，分支机构，分店 &c^tJ-s  
brought forward                                (账户余额等的)承上年，承上期，承上页 no$X0ia  
budget                                              预算 5yL\@7u`  
building                                      建筑物；大楼 'F%h]4|1  
business conditions                                  业务情况，经营情况 HGao}@'  
business licence                               (企业等的)营业执照 84_Y+_9  
business relation                                业务关系 W5uC5C*,l  
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