[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 E$W{8?:{  
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审计词汇英汉对照 0 TfS=scT  
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ability to continue as a going concern               持续经营能力 a QI^^$9g  
acceptability                                     可接受性，可接受程度 ,Jcm+Wb  
acceptable level of detection risk                     检查风险的可接受水平 NCxqh<  
acceptance of engagement                       接受委托 D9`0Dr}/2  
accepting the engagement for the first time              首次接受委托 x~.:64  
access to asset                                         对资产的接触 [ W2fd\4  
according to                                     根据，依据，依照 uOa26kE4  
account balance                                账户余额 M?=;JJ:  
account for                                       对……进行会计处理，核算；解释 [M.f-x:  
accounting                                        会计，会计学 /R>nr"  
accounting advisory serve                        会计咨询服务 $P1O>x>LIL  
accounting firm                                 会计师事务所 SyA
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accounting information                      会计信息，会计资料 UzXE_S  
accounting period                             会计期间 e]jH+IR:>  
accounting policies                                   会计政策 f|y:vpd
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accounting professional bodies                 会计职业组织，会计职业团体 'J,T{s1J  
accounting records                                   会计记录 83;NIE;  
accounting responsibility                           会计责任 Pnd`=%w%]  
accounting service                             会计服务 jV(6>BAI_  
accounting standards                                会计准则 Zy|Mz&  
Accounting Standards for Business Enterprises       企业会计准则 S1D@vnZ3O\  
accounting system                             会计系统 gM [w1^lj  
accounting treatment                                会计处理 mv5n4mav  
accuracy                                    准确性，精确性 V d=yr'?  
additional audit procedures                      追加审计程序 .uNQBBNv  
addressee                                         收件人，收信人 P"<U6zM\sP  
Administration of State-owned Assets  (the～)     国有资产管理局 5 H#W[^s"  
administrative laws and regulations                 行政法规 `"qP  
adverse impact                                 不利影响，负面影响 DGevE~  
adverse opinion                                反对意见 odg<q$34  
advisory group                                  咨询组，顾问组 FgLrb#  
agency fee                                        代理费，代理费用 qc#)!  
aggregate                                          总计，合计为…… VUI|.76g  
alternation of document and record                 变造文件和记录 BTM), w2  
alternative audit procedures                      替代审计程序，备选审计程序 "5eNLqt^q  
amend                                              修改，修订 aZEn6*0B  
amortisation                                      摊销 cBo{/Tn:  
analytical capacity                             分析能力  [`]4P&  
analytical procedures                               分析性程序 ljKrj  
annual financial statements                        年度会计报表，年度财务报表 ' B  
appendix                                          附录，附表 1SrJ6W @j[  
applicable                                         适用的 ='TE,et@d  
applicable laws and regulations                 适用的法规 ]v#r4Ert  
application systems                                  应用系统 1heS*Fwn'  
apply consistently                              一贯地执行，一贯地实施 3Vp#a:  
appropriate                                       适当的，合适的； : Sq?a0!S  
征用，挪用 >5Wlc$ bc  
appropriate authorization                          适当的授权 ,;M4jc{  
appropriateness of audit evidence                    审计证据的适当性 xQw7 :18wQ  
approval                                    批准，核准 $.Q$`/dF  
assertion                                    (会计报表上的)认定；确认 LN_xq&.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :>itXD!  
asset                                                 资产，财产 c\% r3
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asset restructuring                             资产重组 o[H{(f1%  
assignment of duties                                 职责的划分 [o*7F
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assistant                                     助理，助理人员 y>*xVK{D  
associated company                                 联属公司，联营公司 )P7)0c  
association                                        联合，结合；协会，社团 F4Y@ B  
assumption                                       假设，假定 (%O@r!{  
at a given date                                         在某一特定时日 F#|:`$t  
attestation                                         鉴证，公证 "bDs2E+W  
attestation service                             鉴证服务 1 xv8gC:6  
audit adjustment                                审计调整 V5U?F6  
audit areas                                        审计领域 IF]lHB  
audit conclusion                                审计结论 -48vJR*tC  
audit effectiveness                             审计效果 <L&m4O#|  
audit efficiency                                  审计效率 wO2_DyMm@  
audit engagement letter                      审计业务约定书 h
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audit evidence                                          审计证据 KRjV}\}  
audit fee                                    审计费 j[Uxa  
audit files                                          审计档案 R0oKbs{  
audit findings                                     审计中发现的事项 z"*/mP2  
audit implementation stage                        审计实施阶段 Z@Ae$ '9H  
audit mark                                        审计标识 fvb=#58N_  
audit materiality                                 审计重要性 Gn;@{
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audit method                                     审计方法 WoxwEi1~0  
audit objective                                         审计目标，审计目的 X*,Kb(3   
audit of financial statements                      会计报表审计，财务报表审计 Jjl`_X$CB  
audit opinion                                     审计意见 )G7=G+e;  
audit period                                      被审计期间，被审计年度 s|y:UgD  
audit plan                                          审计计划 P]z[v)}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ""Q1|  
audit planning stage                                  审计计划阶段 HNL42\Kz!  
audit procedure                                审计程序 MQKfJru7  
audit programme                               审计程序表，具体审计计划 \p%3vRwS%p  
audit report                                       审计报告 t\$U`V)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "`asFg  
audit report with a qualified opinion                 有保留意见的审计报告 UU8pz{/  
audit report with an adverse opinion                否定意见的审计报告 S.!UPkWH  
audit report with dual dates                      双重日期审计报告 vd6l7"0/  
audit reporting stage                                 审计报告阶段 xA ggn  
audit responsibility                                   审计责任 7)%+=@  
audit results                                      审计结果 .UoOO'1K  
audit risk                                          审计风险 ?bw4~  
audit sampling                                          审计抽样 d,$d~alY  
audit sampling techniques                         审计抽样方法，审计抽样技术 cwV]!=RtO  
audit strategies                                  审计策略 _e9:me5d"$  
audit summary                                         审计总结，审计小结 U.{l;EL:T  
audit team                                         审计小组
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audit test                                    审计测试 WMMO5_Mz  
audit trail                                          审计轨迹 e6_ZjrQf  
audit work                                        审计工作 F]O$(7*  
audit working paper                                 审计工作底稿 ly WwGR  
audited financial statement                        审计会计报表，已审计财务报表 fqu}Le  
Auditing Guidelines (the～)                      审计规范指南 /s
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auditing standards                             审计准则   &QNWL]  
audit-oriented working paper                          (审计)业务类工作底稿 (RtueEb.~E  
authorisation                                     授权 {,OS-g  
authorisation of transaction                       交易的授权 5Zw1y@k(  
availability                                         可获得性 ={?vAb:  
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balance                                      余额；差额；平衡 ud f
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balance sheet                                    资产负债表 BnRN;bu  
bank                                                 银行 t*@z8<H  
bank account                                    银行账户，银行户头 exdx\@72  
bank statement                                 银行对账单 wM_c48|d  
barter transaction                              易货交易，以物换物交易 lO:.OZu  
basis of audit                                    审计依据 w-@6|o,S  
basis of preparation                                (会计报表的)编制基础 g/CxXSv@0  
book of account                               账目，账簿 (Z5##dS3  
borrowing                                         借款，贷款，借债 fSDi-I  
branch                                              分支，分支机构，分店 "n:{!1VGw  
brought forward                                (账户余额等的)承上年，承上期，承上页 a?YCn!  
budget                                              预算 JY!l!xH(6  
building                                      建筑物；大楼 &uUo3qXQ5l  
business conditions                                  业务情况，经营情况 lnGq :-  
business licence                               (企业等的)营业执照 Q%aU42?_1  
business relation                                业务关系 'B0{U4?   
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