[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 9SQcChG~j  
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审计词汇英汉对照 @#2KmM~I  
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ability to continue as a going concern               持续经营能力 1W'0h$5^"  
acceptability                                     可接受性，可接受程度 %PlA9@:IZ  
acceptable level of detection risk                     检查风险的可接受水平 VCX^D)[-  
acceptance of engagement                       接受委托 E}g)q;0v|2  
accepting the engagement for the first time              首次接受委托 t`")Re_j  
access to asset                                         对资产的接触 yi;pn Z  
according to                                     根据，依据，依照 s3[\&zt  
account balance                                账户余额 awl3|k/  
account for                                       对……进行会计处理，核算；解释 A4daIhP (  
accounting                                        会计，会计学 [?55vYt  
accounting advisory serve                        会计咨询服务 [.'9Sw  
accounting firm                                 会计师事务所 [tk6Kx8a  
accounting information                      会计信息，会计资料 g`(3r  
accounting period                             会计期间 Z 5 Xis"j  
accounting policies                                   会计政策 (>SucUU  
accounting professional bodies                 会计职业组织，会计职业团体 ;~GBD]  
accounting records                                   会计记录 PJL [En*  
accounting responsibility                           会计责任 Vr:`?V9Q2(  
accounting service                             会计服务 L./{^)  
accounting standards                                会计准则 yVe<+Z\7  
Accounting Standards for Business Enterprises       企业会计准则 \DcO.`L  
accounting system                             会计系统 X?.tj Z,  
accounting treatment                                会计处理 dC>(UDC  
accuracy                                    准确性，精确性 n.=Zw2F
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additional audit procedures                      追加审计程序 ^#!\VGnL  
addressee                                         收件人，收信人 k_`h (R  
Administration of State-owned Assets  (the～)     国有资产管理局 6w4HJZ F~  
administrative laws and regulations                 行政法规 $DW__h  
adverse impact                                 不利影响，负面影响 9p,PWA  
adverse opinion                                反对意见 @ a i2A|  
advisory group                                  咨询组，顾问组 g&rz*)
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agency fee                                        代理费，代理费用 8GeJ%^0o}  
aggregate                                          总计，合计为…… 8RT<?I^5  
alternation of document and record                 变造文件和记录 Mq='|0,  
alternative audit procedures                      替代审计程序，备选审计程序 t=fr`|!  
amend                                              修改，修订 P~;1adi3  
amortisation                                      摊销 iu.Jp92  
analytical capacity                             分析能力 phR:=Ox|1  
analytical procedures                               分析性程序 =~TPrO^  
annual financial statements                        年度会计报表，年度财务报表 &Qmb?{S0  
appendix                                          附录，附表 k8b5~A,  
applicable                                         适用的 biPj(Dd  
applicable laws and regulations                 适用的法规 S1#5oy2  
application systems                                  应用系统 *|ef#-|D  
apply consistently                              一贯地执行，一贯地实施 Q<Qd*v&-  
appropriate                                       适当的，合适的； m=25HH7enb  
征用，挪用 w:ASB>,!  
appropriate authorization                          适当的授权 Fl!D2jnN  
appropriateness of audit evidence                    审计证据的适当性 B,]
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approval                                    批准，核准 +g;{c+Kw:  
assertion                                    (会计报表上的)认定；确认 sB5@6[VDI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -<:w{
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asset                                                 资产，财产 s Fx0  
asset restructuring                             资产重组 |rI;OvZ\  
assignment of duties                                 职责的划分 m'-QVZ{(M%  
assistant                                     助理，助理人员 (Q=:ln;kM  
associated company                                 联属公司，联营公司 [ldBI3  
association                                        联合，结合；协会，社团 vX_;Y#uD  
assumption                                       假设，假定 M)~sL1)  
at a given date                                         在某一特定时日 b94+GLU8b  
attestation                                         鉴证，公证 dL~^C I  
attestation service                             鉴证服务 [?bq4u`  
audit adjustment                                审计调整 R'pfA B|!  
audit areas                                        审计领域 s>)?MB*vb  
audit conclusion                                审计结论 N'CWSf.e  
audit effectiveness                             审计效果 {Wndp%  
audit efficiency                                  审计效率 y>cLG5v  
audit engagement letter                      审计业务约定书 ' g d=\gV  
audit evidence                                          审计证据 5uV_Pkb?8  
audit fee                                    审计费 ^r,0aNzAs  
audit files                                          审计档案 aQ-SrxmO8  
audit findings                                     审计中发现的事项 4"UH~A;^  
audit implementation stage                        审计实施阶段 fmD~f  
audit mark                                        审计标识 i-?mghe8  
audit materiality                                 审计重要性 2B^WZlx  
audit method                                     审计方法 ,~/WYw<o  
audit objective                                         审计目标，审计目的 HL-'\wtl  
audit of financial statements                      会计报表审计，财务报表审计 u@tH6k*cBz  
audit opinion                                     审计意见 +F.@n_}p-I  
audit period                                      被审计期间，被审计年度 uw/N`u  
audit plan                                          审计计划 l[u 17
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audit planning                                    编制审计计划，制定审计计划，审计计划 K' B*D*w  
audit planning stage                                  审计计划阶段 m6'9Id-:L  
audit procedure                                审计程序 iRx`Nx<@  
audit programme                               审计程序表，具体审计计划 eJ6 #x$I,  
audit report                                       审计报告 Dp4x\97O  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 
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audit report with a qualified opinion                 有保留意见的审计报告 bk&kZI.D  
audit report with an adverse opinion                否定意见的审计报告 Cm]\5}Py  
audit report with dual dates                      双重日期审计报告 `
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audit reporting stage                                 审计报告阶段 o'Fyo4Qd  
audit responsibility                                   审计责任 Vl3-cW@p  
audit results                                      审计结果 _.E{>IFw  
audit risk                                          审计风险 NwdrJw9  
audit sampling                                          审计抽样 j#u{(W'r  
audit sampling techniques                         审计抽样方法，审计抽样技术 {|<yZ,,p  
audit strategies                                  审计策略 KyQTrl.qdl  
audit summary                                         审计总结，审计小结 i6$HwRZm#  
audit team                                         审计小组 `+0dz,  
audit test                                    审计测试 Kz
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audit trail                                          审计轨迹 (BngwLVDK  
audit work                                        审计工作 |!/+T^u  
audit working paper                                 审计工作底稿 vvs2:87zvJ  
audited financial statement                        审计会计报表，已审计财务报表 / !y~Q|<|=  
Auditing Guidelines (the～)                      审计规范指南 JLz32 %-M  
auditing standards                             审计准则 /r2S1"(q  
audit-oriented working paper                          (审计)业务类工作底稿 K#'$_0.  
authorisation                                     授权 =>kg]  
authorisation of transaction                       交易的授权 f96`n+>xi  
availability                                         可获得性 a5aHv/W#P  
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balance                                      余额；差额；平衡 
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balance sheet                                    资产负债表 VFMn"bYOB  
bank                                                 银行 `7'^y  
bank account                                    银行账户，银行户头 :I2,  
bank statement                                 银行对账单 Mlr'h}:H  
barter transaction                              易货交易，以物换物交易 )wXE\$  
basis of audit                                    审计依据 mU  
basis of preparation                                (会计报表的)编制基础 Z"qJil}  
book of account                               账目，账簿 R]o0V*n  
borrowing                                         借款，贷款，借债 hS*&p0YV~M  
branch                                              分支，分支机构，分店 8B]\;m  
brought forward                                (账户余额等的)承上年，承上期，承上页 !@wUARQ  
budget                                              预算 `'*4B_.  
building                                      建筑物；大楼 ExN$J  
business conditions                                  业务情况，经营情况 t)uxW 7  
business licence                               (企业等的)营业执照 rqnxR
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business relation                                业务关系 G 9V2(P  

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