[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 cG6+'=]3<  
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审计词汇英汉对照 JJXf%o0yq  
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ability to continue as a going concern               持续经营能力 F{Hy@7  
acceptability                                     可接受性，可接受程度 L^}kwu#  
acceptable level of detection risk                     检查风险的可接受水平 up6LO7drW/  
acceptance of engagement                       接受委托 4 @h6|=  
accepting the engagement for the first time              首次接受委托 x g@;d  
access to asset                                         对资产的接触 :T2K\@  
according to                                     根据，依据，依照 e2v,#3Q\  
account balance                                账户余额 k J >B)  
account for                                       对……进行会计处理，核算；解释 h/ic-iH(>  
accounting                                        会计，会计学 N !:&$z-  
accounting advisory serve                        会计咨询服务 89l} 6p/L  
accounting firm                                 会计师事务所 l8Ox]%F  
accounting information                      会计信息，会计资料 6|9fcIh]B  
accounting period                             会计期间 z^]nP87  
accounting policies                                   会计政策 IiL?@pIq  
accounting professional bodies                 会计职业组织，会计职业团体 BScysoeD  
accounting records                                   会计记录 <GC: aG  
accounting responsibility                           会计责任 &E ~7ty'  
accounting service                             会计服务 71eD~fNdx  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 ;J<kG@  
accounting system                             会计系统 Vs(;al'  
accounting treatment                                会计处理 XyhdsH5%3!  
accuracy                                    准确性，精确性 qe0@tKim  
additional audit procedures                      追加审计程序 :98Pe6  
addressee                                         收件人，收信人 F!U+IztZ  
Administration of State-owned Assets  (the～)     国有资产管理局 ,}[,]-nVx  
administrative laws and regulations                 行政法规 7be?=c)+"  
adverse impact                                 不利影响，负面影响 /bVI'fT  
adverse opinion                                反对意见 'del|"h!M  
advisory group                                  咨询组，顾问组 dM)fr  
agency fee                                        代理费，代理费用 xH0Bk<`V:  
aggregate                                          总计，合计为…… 5D'8 l@7  
alternation of document and record                 变造文件和记录 N$.''D?7D  
alternative audit procedures                      替代审计程序，备选审计程序 3Vhm$y%Td  
amend                                              修改，修订 2'++G[z  
amortisation                                      摊销 UJQ!~g.y]  
analytical capacity                             分析能力 tTY(I1  
analytical procedures                               分析性程序 4aGHks8Z,\  
annual financial statements                        年度会计报表，年度财务报表 (2S,0MHk  
appendix                                          附录，附表 >_R5Li  
applicable                                         适用的 7Y_S%B: F  
applicable laws and regulations                 适用的法规 p%n }a%%I  
application systems                                  应用系统 3ZC[H'|  
apply consistently                              一贯地执行，一贯地实施 %Dy a-  
appropriate                                       适当的，合适的； E*[X\70  
征用，挪用 LJT+tb?K  
appropriate authorization                          适当的授权 e-Eoe_k  
appropriateness of audit evidence                    审计证据的适当性 KktQA*G  
approval                                    批准，核准 Pocm.  
assertion                                    (会计报表上的)认定；确认 |n0 )s% 8`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ( CEJg|,  
asset                                                 资产，财产 Zl]\sJ1"  
asset restructuring                             资产重组 7Rq;V=2YV  
assignment of duties                                 职责的划分 poeKY[].  
assistant                                     助理，助理人员 V\Rbnvq  
associated company                                 联属公司，联营公司 .0nL;o  
association                                        联合，结合；协会，社团 ]^"*Fdn  
assumption                                       假设，假定 u=A&n6Q[Vo  
at a given date                                         在某一特定时日 \DpXs[1  
attestation                                         鉴证，公证 |0dmdrKD  
attestation service                             鉴证服务 m>~%. (/x  
audit adjustment                                审计调整 F+|zCEc  
audit areas                                        审计领域 Wn<3|`c  
audit conclusion                                审计结论 EG2NE,,r  
audit effectiveness                             审计效果 m8fxDepFA  
audit efficiency                                  审计效率 eXUXoK=T  
audit engagement letter                      审计业务约定书 j$a,93P5  
audit evidence                                          审计证据 a6fMx~  
audit fee                                    审计费 B<x)^[<v  
audit files                                          审计档案 g!i\AMG?  
audit findings                                     审计中发现的事项 BJwPSKL  
audit implementation stage                        审计实施阶段 6*le(^y `  
audit mark                                        审计标识 (@>X!]{$  
audit materiality                                 审计重要性 nJNdq`y2  
audit method                                     审计方法 XTyJ*`>  
audit objective                                         审计目标，审计目的 22)2o
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audit of financial statements                      会计报表审计，财务报表审计 aHvTbpJ  
audit opinion                                     审计意见 vE
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audit period                                      被审计期间，被审计年度 );'8*e'  
audit plan                                          审计计划 fE8/tx](  
audit planning                                    编制审计计划，制定审计计划，审计计划 :%~+&q S  
audit planning stage                                  审计计划阶段 Zqc+PO3lw  
audit procedure                                审计程序 a`|&rggN  
audit programme                               审计程序表，具体审计计划 8HS1^\~(6l  
audit report                                       审计报告 tT>~;l%'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y1vl,Yi  
audit report with a qualified opinion                 有保留意见的审计报告 :''^a  
audit report with an adverse opinion                否定意见的审计报告 "9:1>Gr{G  
audit report with dual dates                      双重日期审计报告 +q[puFfl  
audit reporting stage                                 审计报告阶段 *"2TT})  
audit responsibility                                   审计责任 L}7c{6!F7  
audit results                                      审计结果 /~Zxx}<;  
audit risk                                          审计风险 WLqwntzk  
audit sampling                                          审计抽样 apPn>\O  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~_OtbNj#  
audit strategies                                  审计策略 R/&Bze  
audit summary                                         审计总结，审计小结 Q 5b~5a  
audit team                                         审计小组 #Y6'Q8gf  
audit test                                    审计测试 q|xJ)[AO  
audit trail                                          审计轨迹 :yO.Te F  
audit work                                        审计工作 P]hS0,sE<(  
audit working paper                                 审计工作底稿 eAR]~ NiW  
audited financial statement                        审计会计报表，已审计财务报表 %9Br  
Auditing Guidelines (the～)                      审计规范指南 `&xo;Vnc  
auditing standards                             审计准则 B
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audit-oriented working paper                          (审计)业务类工作底稿 @5jJoy(mX@  
authorisation                                     授权 \}[{q  
authorisation of transaction                       交易的授权 Ad!= *n  
availability                                         可获得性 o Vk*G  
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balance                                      余额；差额；平衡 }#va#Nb(,  
balance sheet                                    资产负债表 n<\ WVi  
bank                                                 银行 S3EM6`q'  
bank account                                    银行账户，银行户头 Ln-/ 9'^  
bank statement                                 银行对账单 m!{Xuy  
barter transaction                              易货交易，以物换物交易 Nb;xJSlox  
basis of audit                                    审计依据 l+g\xUP  
basis of preparation                                (会计报表的)编制基础 +iKs)s_~  
book of account                               账目，账簿 xDv 5'IGBb  
borrowing                                         借款，贷款，借债 rS1mBrqD  
branch                                              分支，分支机构，分店 c4Q{  
brought forward                                (账户余额等的)承上年，承上期，承上页 <Th)&  
budget                                              预算 g%z'#E97  
building                                      建筑物；大楼 ! }%,rtI  
business conditions                                  业务情况，经营情况 "";[U  
business licence                               (企业等的)营业执照 FgA'X<  
business relation                                业务关系 <k'JhMwN  
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