[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 q0.!T0i  
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审计词汇英汉对照 _{[6hf4p  
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ability to continue as a going concern               持续经营能力 Od!)MQ*,  
acceptability                                     可接受性，可接受程度 \|PiQy*_?  
acceptable level of detection risk                     检查风险的可接受水平 yXNr[7  
acceptance of engagement                       接受委托 Ac:`xk<  
accepting the engagement for the first time              首次接受委托 @6;OF5VsQ  
access to asset                                         对资产的接触 JW>k8QjyN  
according to                                     根据，依据，依照 ;s+/'(*  
account balance                                账户余额 Y{} ub]i  
account for                                       对……进行会计处理，核算；解释 (TZK~+]@sb  
accounting                                        会计，会计学 @%4 '2b  
accounting advisory serve                        会计咨询服务 v;,W ^#`  
accounting firm                                 会计师事务所 <.h7xZ  
accounting information                      会计信息，会计资料 NI? O  
accounting period                             会计期间 MBWoPK  
accounting policies                                   会计政策 kckRHb eU  
accounting professional bodies                 会计职业组织，会计职业团体 Kb;*"@LX  
accounting records                                   会计记录
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accounting responsibility                           会计责任 VVJ0?G (?  
accounting service                             会计服务 f"Sp.'@  
accounting standards                                会计准则 j.=:S;  
Accounting Standards for Business Enterprises       企业会计准则 *AH`ob}  
accounting system                             会计系统 ?C|'GkT  
accounting treatment                                会计处理 /YJo"\7  
accuracy                                    准确性，精确性 u?,>yf.;s  
additional audit procedures                      追加审计程序 Ao K9=F}  
addressee                                         收件人，收信人 W@ R7CQE@  
Administration of State-owned Assets  (the～)     国有资产管理局 \K$\-]N+  
administrative laws and regulations                 行政法规 [2@:jLth=  
adverse impact                                 不利影响，负面影响 "6U0 !.ro@  
adverse opinion                                反对意见 '\bokwsP  
advisory group                                  咨询组，顾问组 EQyX!  
agency fee                                        代理费，代理费用 #2]*qgA4  
aggregate                                          总计，合计为…… e$9a9twl  
alternation of document and record                 变造文件和记录 a*p|Ij  
alternative audit procedures                      替代审计程序，备选审计程序 m` 1dB%;?  
amend                                              修改，修订 A$2 ;Bf  
amortisation                                      摊销 [4"(\r\ f  
analytical capacity                             分析能力 /stvNIEa  
analytical procedures                               分析性程序 vHi%UaD-y  
annual financial statements                        年度会计报表，年度财务报表 P'KA-4!  
appendix                                          附录，附表 }3lG'Y#Kpy  
applicable                                         适用的 WJ8i=MO67  
applicable laws and regulations                 适用的法规 @`[e1KQ  
application systems                                  应用系统  q0ktABB  
apply consistently                              一贯地执行，一贯地实施 F_079~bJ  
appropriate                                       适当的，合适的； Y-it3q'Z  
征用，挪用 ?o(284sV3  
appropriate authorization                          适当的授权 S)hDsf.I  
appropriateness of audit evidence                    审计证据的适当性 d(^8#4  
approval                                    批准，核准 []>rYZ9bv  
assertion                                    (会计报表上的)认定；确认 wR_mJMk_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 a;[\nCK
 
asset                                                 资产，财产 SPqJ [F  
asset restructuring                             资产重组 -nGcm"'6F  
assignment of duties                                 职责的划分 b%
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assistant                                     助理，助理人员 &4OOW;,?<  
associated company                                 联属公司，联营公司 lw3H 8[  
association                                        联合，结合；协会，社团 ;Z*rY?v  
assumption                                       假设，假定 M6wH$!zRa  
at a given date                                         在某一特定时日 c W^L mA  
attestation                                         鉴证，公证 fr~Eb'8  
attestation service                             鉴证服务 HS|Gz3~  
audit adjustment                                审计调整 EMnz;/dMt  
audit areas                                        审计领域 >_j(uw?u  
audit conclusion                                审计结论 <lzC|>BG  
audit effectiveness                             审计效果 SY Bp-o  
audit efficiency                                  审计效率 %ddH4Q/p  
audit engagement letter                      审计业务约定书 {XU!p: x  
audit evidence                                          审计证据 syu/"KY^!  
audit fee                                    审计费 I'xc$f_+  
audit files                                          审计档案 Rxdj}xy  
audit findings                                     审计中发现的事项 /T6bc^nOW  
audit implementation stage                        审计实施阶段 Sfe[z=7S  
audit mark                                        审计标识 i6yA>#^  
audit materiality                                 审计重要性 @
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audit method                                     审计方法 q:kGJxfaW  
audit objective                                         审计目标，审计目的 4L>8RiiQE;  
audit of financial statements                      会计报表审计，财务报表审计 Q m *z  
audit opinion                                     审计意见 u^xnOVE  
audit period                                      被审计期间，被审计年度 '=nmdqP  
audit plan                                          审计计划 "d<ucj  
audit planning                                    编制审计计划，制定审计计划，审计计划 <,$*(dX)(  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 +788aK,{#  
audit programme                               审计程序表，具体审计计划 ~Bl,_?CBr  
audit report                                       审计报告 A$p&<#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }Bv1fbD4U  
audit report with a qualified opinion                 有保留意见的审计报告 ="]lN  
audit report with an adverse opinion                否定意见的审计报告 A< .5=E,/  
audit report with dual dates                      双重日期审计报告 ~6=6YP  
audit reporting stage                                 审计报告阶段 8(j]=n6r  
audit responsibility                                   审计责任 v8F{qT50  
audit results                                      审计结果  0Y!"3bw|  
audit risk                                          审计风险 u$tst_y-  
audit sampling                                          审计抽样 MgP|'H3\  
audit sampling techniques                         审计抽样方法，审计抽样技术 `IlhLv  
audit strategies                                  审计策略 hqeknTGsIn  
audit summary                                         审计总结，审计小结 x .@O]}UH  
audit team                                         审计小组 xJ<RQCW$  
audit test                                    审计测试 cA
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audit trail                                          审计轨迹 @5&57R3>  
audit work                                        审计工作 [;hkT   
audit working paper                                 审计工作底稿 Z42q}Fhm*R  
audited financial statement                        审计会计报表，已审计财务报表 Q1Qw45$  
Auditing Guidelines (the～)                      审计规范指南 Q}Ah{H0C  
auditing standards                             审计准则 L+ew/I>:  
audit-oriented working paper                          (审计)业务类工作底稿 E 1`g8Hk'  
authorisation                                     授权 m\*ca3$  
authorisation of transaction                       交易的授权 EwcFxLa!F  
availability                                         可获得性 &LI q?  
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balance                                      余额；差额；平衡 *0oa2fz%  
balance sheet                                    资产负债表 E`La O  
bank                                                 银行 t ^>07#z  
bank account                                    银行账户，银行户头 2F dwX,O.  
bank statement                                 银行对账单 ~*1Z1aZ  
barter transaction                              易货交易，以物换物交易 :*g$@T   
basis of audit                                    审计依据 +)h# !/  
basis of preparation                                (会计报表的)编制基础 /T qbl^[  
book of account                               账目，账簿 l9/}fMi  
borrowing                                         借款，贷款，借债 _"F=4`lJ  
branch                                              分支，分支机构，分店 IM6
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brought forward                                (账户余额等的)承上年，承上期，承上页 KUPQ6v }  
budget                                              预算 dH0>lV  
building                                      建筑物；大楼 f N{wP,jI  
business conditions                                  业务情况，经营情况 [jNVk3  
business licence                               (企业等的)营业执照 D*46,>Tv  
business relation                                业务关系 k~;~i)Eg  
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