[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 "lrA%~3%[P  
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审计词汇英汉对照 >{t+4p4k.  
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ability to continue as a going concern               持续经营能力 ~!]m6/  
acceptability                                     可接受性，可接受程度 ve-8*Xa  
acceptable level of detection risk                     检查风险的可接受水平 ^Plc}W7h  
acceptance of engagement                       接受委托 & h(g$-l?[  
accepting the engagement for the first time              首次接受委托 50Ad,mn<  
access to asset                                         对资产的接触 LS6ry,D"7  
according to                                     根据，依据，依照 'hI
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account balance                                账户余额 9I kUZW  
account for                                       对……进行会计处理，核算；解释 Z Xb}R^O-  
accounting                                        会计，会计学 y\z > /q  
accounting advisory serve                        会计咨询服务 7P*Z0%
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accounting firm                                 会计师事务所 Mpm#GdT  
accounting information                      会计信息，会计资料 ;($1Z7j+  
accounting period                             会计期间 I4~^TrznRa  
accounting policies                                   会计政策 (}"S)#C  
accounting professional bodies                 会计职业组织，会计职业团体 *8UYSA~v  
accounting records                                   会计记录 1Is%]6  
accounting responsibility                           会计责任 [pR)@$"k'  
accounting service                             会计服务 &I)\*Ue2t  
accounting standards                                会计准则 !g2a|g  
Accounting Standards for Business Enterprises       企业会计准则 Hg whe=P  
accounting system                             会计系统 k%Eh{dA  
accounting treatment                                会计处理 h>W@U9  
accuracy                                    准确性，精确性 9wMEvX70  
additional audit procedures                      追加审计程序 tW
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addressee                                         收件人，收信人 Sn ^Aud  
Administration of State-owned Assets  (the～)     国有资产管理局 k>>`fE\K  
administrative laws and regulations                 行政法规 ` FxtLG,F  
adverse impact                                 不利影响，负面影响 -[$&s FD  
adverse opinion                                反对意见 ?4sJw:  
advisory group                                  咨询组，顾问组 BKZ v9  
agency fee                                        代理费，代理费用 v.b5iv5  
aggregate                                          总计，合计为…… L#ZLawG  
alternation of document and record                 变造文件和记录 27iy4(4  
alternative audit procedures                      替代审计程序，备选审计程序 fYn{QS?  
amend                                              修改，修订 WgPgG0VJE  
amortisation                                      摊销 ~S;!T  
analytical capacity                             分析能力 Pgev)rh[  
analytical procedures                               分析性程序 G/(*foT8SE  
annual financial statements                        年度会计报表，年度财务报表 4#h?Wga  
appendix                                          附录，附表 QkE,T0,/?h  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 9A+M|;O  
application systems                                  应用系统 =qX*
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apply consistently                              一贯地执行，一贯地实施 EzpwGNfz}  
appropriate                                       适当的，合适的； Pw xIz  
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appropriate authorization                          适当的授权 `j:M)2:*y  
appropriateness of audit evidence                    审计证据的适当性 LU(%K{9  
approval                                    批准，核准 O#G| ~'.,  
assertion                                    (会计报表上的)认定；确认 ^jOCenE3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Mciq-c)  
asset                                                 资产，财产
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asset restructuring                             资产重组 :d({dF_k;p  
assignment of duties                                 职责的划分 .+vd6Uc5a  
assistant                                     助理，助理人员 m>YWxa  
associated company                                 联属公司，联营公司 hHEPNR[.  
association                                        联合，结合；协会，社团 AsAFUuI  
assumption                                       假设，假定 /x/4Ne D  
at a given date                                         在某一特定时日 B@-"1m~la?  
attestation                                         鉴证，公证 SUc6/'Rdr  
attestation service                             鉴证服务 y1u9B;Fd  
audit adjustment                                审计调整 _uJV
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audit areas                                        审计领域 !&JiNn('  
audit conclusion                                审计结论 R
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audit effectiveness                             审计效果 h~fWE  
audit efficiency                                  审计效率 P\T|[%E'  
audit engagement letter                      审计业务约定书 x;mJvfX  
audit evidence                                          审计证据 xx0k$Dqt2I  
audit fee                                    审计费 j8c6[ih  
audit files                                          审计档案 K%PxA#P}  
audit findings                                     审计中发现的事项 oXbI5XY)wb  
audit implementation stage                        审计实施阶段 RJ*F>2  
audit mark                                        审计标识 */Cj$K Y70  
audit materiality                                 审计重要性 HT&p{7kFm  
audit method                                     审计方法 0T0/fg(o  
audit objective                                         审计目标，审计目的 o$\tHzB9!A  
audit of financial statements                      会计报表审计，财务报表审计 UM`nq;>  
audit opinion                                     审计意见 1vsu[n  
audit period                                      被审计期间，被审计年度 6e/7'TYwT  
audit plan                                          审计计划 O8[k_0@  
audit planning                                    编制审计计划，制定审计计划，审计计划 zHqhl}  
audit planning stage                                  审计计划阶段 e2bLkb3c  
audit procedure                                审计程序 9fMSAB+c%  
audit programme                               审计程序表，具体审计计划 {NV :|M!  
audit report                                       审计报告 {wv&t R;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [,GU5,o  
audit report with a qualified opinion                 有保留意见的审计报告 -nGwuEngP  
audit report with an adverse opinion                否定意见的审计报告 , 02w@we5  
audit report with dual dates                      双重日期审计报告 lvx]jd\  
audit reporting stage                                 审计报告阶段 U$%|0@`~  
audit responsibility                                   审计责任 p_9g|B0D  
audit results                                      审计结果 P>fKX2eQ-  
audit risk                                          审计风险 s,kU*kHn  
audit sampling                                          审计抽样 h
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audit sampling techniques                         审计抽样方法，审计抽样技术 ;le0QA Pf  
audit strategies                                  审计策略 W6M jQ%f  
audit summary                                         审计总结，审计小结 dEG ]riO  
audit team                                         审计小组 o"\{OX  
audit test                                    审计测试 zu C5@jy.x  
audit trail                                          审计轨迹 ]K*GSU  
audit work                                        审计工作 jJc07r']  
audit working paper                                 审计工作底稿 AygvJeM_W  
audited financial statement                        审计会计报表，已审计财务报表 TwUsVM(~  
Auditing Guidelines (the～)                      审计规范指南 Y!it!9  
auditing standards                             审计准则 hm6pxFkX_  
audit-oriented working paper                          (审计)业务类工作底稿 ]$|st^ Q  
authorisation                                     授权 A9iQ{l  
authorisation of transaction                       交易的授权 <
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availability                                         可获得性 QheDF7'z  
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balance                                      余额；差额；平衡 La]4/=a  
balance sheet                                    资产负债表 "5h_8k~sQ  
bank                                                 银行 POY=zUQ '/  
bank account                                    银行账户，银行户头 ^F&A6{9f/h  
bank statement                                 银行对账单 pW7kj&a_.  
barter transaction                              易货交易，以物换物交易 mQL8QW[c  
basis of audit                                    审计依据 0H<4+ *`K  
basis of preparation                                (会计报表的)编制基础 ?l>e75V%w  
book of account                               账目，账簿 &<@%{h@ =  
borrowing                                         借款，贷款，借债 ^^eV4Y5`+  
branch                                              分支，分支机构，分店 `T`c@ A  
brought forward                                (账户余额等的)承上年，承上期，承上页 Q~b_dx{m  
budget                                              预算 $^ubo5%  
building                                      建筑物；大楼 YMK>+y[+4  
business conditions                                  业务情况，经营情况 }`#B
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business licence                               (企业等的)营业执照 j37:  
business relation                                业务关系 I0(8 Z ]x  
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