[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 Iq5F^rH`[  
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审计词汇英汉对照 t"L:3<U7  
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ability to continue as a going concern               持续经营能力 e,x@?L*  
acceptability                                     可接受性，可接受程度 OYzJE@r^  
acceptable level of detection risk                     检查风险的可接受水平 A1@-;/H3  
acceptance of engagement                       接受委托 jmb\eOq+~V  
accepting the engagement for the first time              首次接受委托 .SsIU\[)  
access to asset                                         对资产的接触 =#u2Rx%V  
according to                                     根据，依据，依照 @N(jd($E  
account balance                                账户余额 j NY8)w_  
account for                                       对……进行会计处理，核算；解释 :Hd<S  
accounting                                        会计，会计学 kal8k-$#  
accounting advisory serve                        会计咨询服务 \xdt |:8  
accounting firm                                 会计师事务所 :X!(^a;]  
accounting information                      会计信息，会计资料 P]TT  
accounting period                             会计期间 0{,zE  
accounting policies                                   会计政策 F>M$|Sc2  
accounting professional bodies                 会计职业组织，会计职业团体 I*ej_cFQ^  
accounting records                                   会计记录 JC#@sJ4az)  
accounting responsibility                           会计责任 <|8l;  
accounting service                             会计服务 o aKf{$vg  
accounting standards                                会计准则 Q\oUZnD$=  
Accounting Standards for Business Enterprises       企业会计准则 _(jE](,  
accounting system                             会计系统 7Y)wu$!7}  
accounting treatment                                会计处理 ceOjuzY  
accuracy                                    准确性，精确性 bXW )n<y  
additional audit procedures                      追加审计程序 9j 8t<5s  
addressee                                         收件人，收信人 EK'&S=]  
Administration of State-owned Assets  (the～)     国有资产管理局 B -KOf  
administrative laws and regulations                 行政法规 =j{jylC  
adverse impact                                 不利影响，负面影响 QA3l:D}u  
adverse opinion                                反对意见 Z^|C~lp;n  
advisory group                                  咨询组，顾问组 }.'%gJrS  
agency fee                                        代理费，代理费用 1Q%.-vs  
aggregate                                          总计，合计为…… .~8+s.y  
alternation of document and record                 变造文件和记录 Fv: %"P^  
alternative audit procedures                      替代审计程序，备选审计程序 d3$<|mG$  
amend                                              修改，修订 q^cFD  
amortisation                                      摊销 cjR.9bgn  
analytical capacity                             分析能力 @
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analytical procedures                               分析性程序 Mz^s^aJEE  
annual financial statements                        年度会计报表，年度财务报表 w(U/(C7R  
appendix                                          附录，附表 RmQt%a7\{  
applicable                                         适用的 GlZ9k-ZRF  
applicable laws and regulations                 适用的法规 ~Qsj)9
 
application systems                                  应用系统 s,k1KTXg<B  
apply consistently                              一贯地执行，一贯地实施 vraU&ze\1  
appropriate                                       适当的，合适的； >SJ$41"E  
征用，挪用 nsp K.*?  
appropriate authorization                          适当的授权 g?VME]:  
appropriateness of audit evidence                    审计证据的适当性 NQJqS?^W&M  
approval                                    批准，核准 {|gJC>f@  
assertion                                    (会计报表上的)认定；确认 >(rB[ZJ  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 =tNiIU  
asset                                                 资产，财产 /$z@_U[L  
asset restructuring                             资产重组 6'Zn
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assignment of duties                                 职责的划分 +m.8*^  
assistant                                     助理，助理人员 $iPN5@F  
associated company                                 联属公司，联营公司 Ak1)  
association                                        联合，结合；协会，社团 kn"x[{d  
assumption                                       假设，假定 ."X~?Nk  
at a given date                                         在某一特定时日 :U q]~e  
attestation                                         鉴证，公证 Qzhnob#C9  
attestation service                             鉴证服务 qtN29[x  
audit adjustment                                审计调整 E,
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audit areas                                        审计领域 C6M/$_l&a  
audit conclusion                                审计结论 b1u'ukDP\  
audit effectiveness                             审计效果 Zsogx}i-  
audit efficiency                                  审计效率 3R*@m  
audit engagement letter                      审计业务约定书 KUutC
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audit evidence                                          审计证据 /vDF<HVzm  
audit fee                                    审计费 'lk74qU$  
audit files                                          审计档案 ug,|'<G +  
audit findings                                     审计中发现的事项 RG3G},Q   
audit implementation stage                        审计实施阶段 Bqi2n'^O2  
audit mark                                        审计标识 m#$za7  
audit materiality                                 审计重要性 "T u[n\8  
audit method                                     审计方法 -C}59G8  
audit objective                                         审计目标，审计目的 y7-:l u$9  
audit of financial statements                      会计报表审计，财务报表审计 uW~,H}E  
audit opinion                                     审计意见 /& :9
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audit period                                      被审计期间，被审计年度 PJ@,01  
audit plan                                          审计计划 GKhwn&qCKb  
audit planning                                    编制审计计划，制定审计计划，审计计划 6a7iLQA  
audit planning stage                                  审计计划阶段 Y^Q|l%Qrb  
audit procedure                                审计程序 cu^*x/0,  
audit programme                               审计程序表，具体审计计划 u^$Md WP  
audit report                                       审计报告 8@KFln )[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 pf@}4PN}  
audit report with a qualified opinion                 有保留意见的审计报告 TQd FC\@f"  
audit report with an adverse opinion                否定意见的审计报告 B9Q.s  
audit report with dual dates                      双重日期审计报告 Qsxkw  
audit reporting stage                                 审计报告阶段 idS RWa  
audit responsibility                                   审计责任 6xIYg^  
audit results                                      审计结果 W7=_u+0d  
audit risk                                          审计风险 !#:$u=  
audit sampling                                          审计抽样 p}DF$k%`  
audit sampling techniques                         审计抽样方法，审计抽样技术 B;]5,`#!
 
audit strategies                                  审计策略 nvK7*-  
audit summary                                         审计总结，审计小结 >MWpYp  
audit team                                         审计小组 r&3o~!  
audit test                                    审计测试 Fg\| e%  
audit trail                                          审计轨迹 'xZPIj+  
audit work                                        审计工作 &9_\E{o%]  
audit working paper                                 审计工作底稿 ;3}EBcw)  
audited financial statement                        审计会计报表，已审计财务报表 Y0yO`W4  
Auditing Guidelines (the～)                      审计规范指南 x<j"DS}S)D  
auditing standards                             审计准则 F2`htM@,  
audit-oriented working paper                          (审计)业务类工作底稿 Ru^ ONw"  
authorisation                                     授权 P "uHtHK  
authorisation of transaction                       交易的授权 XH:gQ9FD  
availability                                         可获得性 BH0#Q5  
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balance                                      余额；差额；平衡 I,<54?vS  
balance sheet                                    资产负债表 t-m9n*\
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bank                                                 银行 Y-3[KHD  
bank account                                    银行账户，银行户头 Ipz 1+ #s'  
bank statement                                 银行对账单 \*%i#]wO@  
barter transaction                              易货交易，以物换物交易 "gvw0)  
basis of audit                                    审计依据 Ym.l@(  
basis of preparation                                (会计报表的)编制基础 )*K<;WIWH  
book of account                               账目，账簿 aMvK8C%7  
borrowing                                         借款，贷款，借债 e9`uD|KAS|  
branch                                              分支，分支机构，分店 $#7J\=GZ+  
brought forward                                (账户余额等的)承上年，承上期，承上页 }\939Y  
budget                                              预算 zRy5,,i5=[  
building                                      建筑物；大楼 n*m"L|:ff  
business conditions                                  业务情况，经营情况 5\w=(c9A  
business licence                               (企业等的)营业执照 X`3vSCn  
business relation                                业务关系 [Ql?Y$QB`4  
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