[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 JU"!qXQr
 
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审计词汇英汉对照 -|V@zSKr3  
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ability to continue as a going concern               持续经营能力 d5bj$oH  
acceptability                                     可接受性，可接受程度 0w(<pNA  
acceptable level of detection risk                     检查风险的可接受水平 F\>`j  
acceptance of engagement                       接受委托 |!&,etu  
accepting the engagement for the first time              首次接受委托 2t[inzn=E  
access to asset                                         对资产的接触 A0&~U0*(~  
according to                                     根据，依据，依照 EB>laZy>  
account balance                                账户余额 OP
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account for                                       对……进行会计处理，核算；解释 X'iki4  
accounting                                        会计，会计学 />+JK5  
accounting advisory serve                        会计咨询服务 ts)0+x  
accounting firm                                 会计师事务所 (4b&}46  
accounting information                      会计信息，会计资料 x}F.<`  
accounting period                             会计期间 "7gS*v,r  
accounting policies                                   会计政策 ZXr]V'Q?  
accounting professional bodies                 会计职业组织，会计职业团体 pY-izML  
accounting records                                   会计记录 v "oO  
accounting responsibility                           会计责任 @dcW0WQ\  
accounting service                             会计服务 6 *Q5.g  
accounting standards                                会计准则 S;*,V|#QD  
Accounting Standards for Business Enterprises       企业会计准则 5t0i/&zX  
accounting system                             会计系统 2X6y^f';\  
accounting treatment                                会计处理 HlV3rYh  
accuracy                                    准确性，精确性 ZZlR:D  
additional audit procedures                      追加审计程序 g]jtVQH']  
addressee                                         收件人，收信人 R_Eu*Quj  
Administration of State-owned Assets  (the～)     国有资产管理局 m<OxO\Mpf  
administrative laws and regulations                 行政法规 Jbs:}]2  
adverse impact                                 不利影响，负面影响 :G}tvFcOAF  
adverse opinion                                反对意见 {4:En;  
advisory group                                  咨询组，顾问组 ~|!q>z  
agency fee                                        代理费，代理费用 c*\^61T  
aggregate                                          总计，合计为…… uw]e$,x?  
alternation of document and record                 变造文件和记录 L@G)K  
alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 !3T x\a`?/  
amortisation                                      摊销 WqTW@-}ID  
analytical capacity                             分析能力 iUl{_vb  
analytical procedures                               分析性程序 cYGZZC8|K  
annual financial statements                        年度会计报表，年度财务报表 rJNf&x%6  
appendix                                          附录，附表 Fs&m'g  
applicable                                         适用的 ~\iuV  
applicable laws and regulations                 适用的法规 sCnZ\C@u  
application systems                                  应用系统 gXf_~zxS  
apply consistently                              一贯地执行，一贯地实施 ]Q,RVEtKp  
appropriate                                       适当的，合适的； ^,`Lt *  
征用，挪用 .h*
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appropriate authorization                          适当的授权 qo}kwwWN;  
appropriateness of audit evidence                    审计证据的适当性 Ufo-AeQo  
approval                                    批准，核准 mexI}  
assertion                                    (会计报表上的)认定；确认 4P`\fz  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *|`'L  
asset                                                 资产，财产 o}Xp-P   
asset restructuring                             资产重组 A4
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assignment of duties                                 职责的划分 qi/%&)
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assistant                                     助理，助理人员 gi"v${R  
associated company                                 联属公司，联营公司 AJmS1 B  
association                                        联合，结合；协会，社团 `zep`j&8^  
assumption                                       假设，假定 i.fDH57  
at a given date                                         在某一特定时日 bH,Jddc  
attestation                                         鉴证，公证 +_`F@^R_  
attestation service                             鉴证服务 }!.7QpA$  
audit adjustment                                审计调整 -''vxt?7H&  
audit areas                                        审计领域 fnXl60C%  
audit conclusion                                审计结论 0 TS:o/{(a  
audit effectiveness                             审计效果 %Z}dY~:  
audit efficiency                                  审计效率 C8n1j2G\  
audit engagement letter                      审计业务约定书 q#WqU8~Y  
audit evidence                                          审计证据 p=r{ODw#3  
audit fee                                    审计费 :;|x'[JoE?  
audit files                                          审计档案 7,O^c+  
audit findings                                     审计中发现的事项 _VMJq9.  
audit implementation stage                        审计实施阶段 %%DK?{jo`  
audit mark                                        审计标识 IjrTM{f  
audit materiality                                 审计重要性 ^Cak/5^K  
audit method                                     审计方法 Z1OcGRN!  
audit objective                                         审计目标，审计目的 (/N`Wu  
audit of financial statements                      会计报表审计，财务报表审计 -,+JE0[  
audit opinion                                     审计意见 rhUZ9Fdv  
audit period                                      被审计期间，被审计年度 +oiPj3  
audit plan                                          审计计划 s&tr84u|  
audit planning                                    编制审计计划，制定审计计划，审计计划 x'  
audit planning stage                                  审计计划阶段 /Pf7=P  
audit procedure                                审计程序 ,f1+jC
  
audit programme                               审计程序表，具体审计计划 _p~ `nQ=7  
audit report                                       审计报告 _e-a>y  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2<J82(4j  
audit report with a qualified opinion                 有保留意见的审计报告 ?dTz?C.w  
audit report with an adverse opinion                否定意见的审计报告 e~}+.B0  
audit report with dual dates                      双重日期审计报告 B$lbp03z  
audit reporting stage                                 审计报告阶段 *
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audit responsibility                                   审计责任 dA_s7),  
audit results                                      审计结果 7"S|GEs:  
audit risk                                          审计风险 oF3#]6`;/  
audit sampling                                          审计抽样 RnTPU`  
audit sampling techniques                         审计抽样方法，审计抽样技术 J}.p6E~j  
audit strategies                                  审计策略 @%jzVF7  
audit summary                                         审计总结，审计小结 RSkpf94`  
audit team                                         审计小组 ~7Jc;y&  
audit test                                    审计测试 !AMPA*  
audit trail                                          审计轨迹 _mO\Nw0  
audit work                                        审计工作 D)!k  
audit working paper                                 审计工作底稿 ,qr)}s-  
audited financial statement                        审计会计报表，已审计财务报表 )_&<u\cm L  
Auditing Guidelines (the～)                      审计规范指南 2Hq!YsJ4]  
auditing standards                             审计准则 zU}0AVlIL:  
audit-oriented working paper                          (审计)业务类工作底稿 G[wa,j^hu  
authorisation                                     授权 z24-hC  
authorisation of transaction                       交易的授权 U 26I z  
availability                                         可获得性 T&{EqsI=B  
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balance                                      余额；差额；平衡 Oi{jzP  
balance sheet                                    资产负债表 9> (8r+  
bank                                                 银行 vu*08<M~i|  
bank account                                    银行账户，银行户头 Uh7kB`2  
bank statement                                 银行对账单 lw Kr$X4  
barter transaction                              易货交易，以物换物交易 ukPV nk  
basis of audit                                    审计依据 1 8&^k|  
basis of preparation                                (会计报表的)编制基础 TQ>1u  
book of account                               账目，账簿 }2{%V^D)r  
borrowing                                         借款，贷款，借债 UV:_5"-  
branch                                              分支，分支机构，分店 MqNp*n2  
brought forward                                (账户余额等的)承上年，承上期，承上页 PgxU;N7Y  
budget                                              预算 ~+|p.(I  
building                                      建筑物；大楼 C f<,\Aav  
business conditions                                  业务情况，经营情况 / AW]12_  
business licence                               (企业等的)营业执照 S3n$  
business relation                                业务关系 %]:u^\7  
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