[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 wO&edZ]zb^  
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审计词汇英汉对照 x}`]9XQ  
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ability to continue as a going concern               持续经营能力 <*g!R!  
acceptability                                     可接受性，可接受程度 ^k'?e"[gTs  
acceptable level of detection risk                     检查风险的可接受水平 wX0m8"g@  
acceptance of engagement                       接受委托 "71,vUW  
accepting the engagement for the first time              首次接受委托 #SHmAB  
access to asset                                         对资产的接触 Y\.ds%G  
according to                                     根据，依据，依照 ;>eD`Wh  
account balance                                账户余额 (|6Y1``  
account for                                       对……进行会计处理，核算；解释 >d`XR"_e  
accounting                                        会计，会计学 acSm+t  
accounting advisory serve                        会计咨询服务 ]8}+%P,Q  
accounting firm                                 会计师事务所 =aWj+ggd@  
accounting information                      会计信息，会计资料 !Od?69W, $  
accounting period                             会计期间 CDy *8<-&  
accounting policies                                   会计政策 an4^(SY  
accounting professional bodies                 会计职业组织，会计职业团体 xm)s%"6n  
accounting records                                   会计记录 >t[beRcR6  
accounting responsibility                           会计责任 eb])=  
accounting service                             会计服务 SNV[KdvP*  
accounting standards                                会计准则 )YDuq(g&  
Accounting Standards for Business Enterprises       企业会计准则 dFd^@b  
accounting system                             会计系统 +>em !~
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accounting treatment                                会计处理 23lLo yN  
accuracy                                    准确性，精确性 NhI&
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additional audit procedures                      追加审计程序 6I$laHx?  
addressee                                         收件人，收信人 9@Iz:!oqb  
Administration of State-owned Assets  (the～)     国有资产管理局 14[+PoF^A  
administrative laws and regulations                 行政法规 NZJ:@J=-  
adverse impact                                 不利影响，负面影响 j.3#rxq  
adverse opinion                                反对意见 &B^z u+J  
advisory group                                  咨询组，顾问组 )JO#Z(  
agency fee                                        代理费，代理费用 @} nI$x.  
aggregate                                          总计，合计为…… lZY0A#   
alternation of document and record                 变造文件和记录 3'd(=hJ45$  
alternative audit procedures                      替代审计程序，备选审计程序 u,zA^%  
amend                                              修改，修订 6m.ChlO/  
amortisation                                      摊销 6@7K \${  
analytical capacity                             分析能力 L[]*vj   
analytical procedures                               分析性程序 vhw"Nl  
annual financial statements                        年度会计报表，年度财务报表 DcNQ2Zz?%  
appendix                                          附录，附表 Ub0hISA  
applicable                                         适用的 /Hox]
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applicable laws and regulations                 适用的法规 n{>Ge,enP0  
application systems                                  应用系统 jWn!96NhlL  
apply consistently                              一贯地执行，一贯地实施 O'6zV"<P  
appropriate                                       适当的，合适的； |ZEZ@y^  
征用，挪用 +E8Itb,  
appropriate authorization                          适当的授权 l7 +#gPA  
appropriateness of audit evidence                    审计证据的适当性 + d[A'&"  
approval                                    批准，核准 y_^w|  
assertion                                    (会计报表上的)认定；确认 )' <B\P /  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 wq[\Fb`  
asset                                                 资产，财产 }Yi)r*LI3  
asset restructuring                             资产重组 i6"/GSA  
assignment of duties                                 职责的划分 ? m$uqi  
assistant                                     助理，助理人员 [m9Pt]j @  
associated company                                 联属公司，联营公司 L<kIzB !  
association                                        联合，结合；协会，社团 Kn9O=?Xh;  
assumption                                       假设，假定 \9U4V>p  
at a given date                                         在某一特定时日 -=W"  
attestation                                         鉴证，公证 59?@55  
attestation service                             鉴证服务 ?[$=5?  
audit adjustment                                审计调整 /jR]sC)xs  
audit areas                                        审计领域 ,BK6a'1J  
audit conclusion                                审计结论 _
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audit effectiveness                             审计效果 '}3m('u  
audit efficiency                                  审计效率 'Zq$W]i  
audit engagement letter                      审计业务约定书 _%Hp
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audit evidence                                          审计证据 CaX0Jlk*  
audit fee                                    审计费 Xx;RH9YYz  
audit files                                          审计档案 +%Vbz7+!  
audit findings                                     审计中发现的事项 )$V& Nf  
audit implementation stage                        审计实施阶段 87/!u]q  
audit mark                                        审计标识 u9
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audit materiality                                 审计重要性 Qg)=4(<Hr  
audit method                                     审计方法  &cjE+  
audit objective                                         审计目标，审计目的 J`6X6YZ  
audit of financial statements                      会计报表审计，财务报表审计 "3!!G=s P  
audit opinion                                     审计意见 I91pX<NBf  
audit period                                      被审计期间，被审计年度 P;&rh U^[  
audit plan                                          审计计划 -1tdyCez  
audit planning                                    编制审计计划，制定审计计划，审计计划 aZ$$a+  
audit planning stage                                  审计计划阶段 ?/mkFDN  
audit procedure                                审计程序 ryz [A:^G  
audit programme                               审计程序表，具体审计计划 OSQt:58K  
audit report                                       审计报告 dcFqK~  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +O<0q"E  
audit report with a qualified opinion                 有保留意见的审计报告 ]!>ThBMa  
audit report with an adverse opinion                否定意见的审计报告 Z[.+Wd\)-9  
audit report with dual dates                      双重日期审计报告 &&iZ?JteZ  
audit reporting stage                                 审计报告阶段 A#s`!SNv  
audit responsibility                                   审计责任 cz8%p;F:  
audit results                                      审计结果 'xNPy =#  
audit risk                                          审计风险 T[w]w  
audit sampling                                          审计抽样 Jjb(lW  
audit sampling techniques                         审计抽样方法，审计抽样技术 QjW7XVxB#N  
audit strategies                                  审计策略 \bt+46y@]  
audit summary                                         审计总结，审计小结 ap;tggi(H  
audit team                                         审计小组 a:C'N4K  
audit test                                    审计测试
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audit trail                                          审计轨迹 U @Il:\I  
audit work                                        审计工作 !/4f/g4Ze  
audit working paper                                 审计工作底稿 # 1MEmt  
audited financial statement                        审计会计报表，已审计财务报表 ]Gw?DD|Gn  
Auditing Guidelines (the～)                      审计规范指南 njk.$]M|nf  
auditing standards                             审计准则 M@a?j<7P,m  
audit-oriented working paper                          (审计)业务类工作底稿 {VC4rA  
authorisation                                     授权 UOn L^Z}  
authorisation of transaction                       交易的授权 B;M{v5s~]  
availability                                         可获得性 c65_E<5Z  
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balance                                      余额；差额；平衡 4\HB rd#P  
balance sheet                                    资产负债表 WZk\mSNV  
bank                                                 银行 sPCp20x:y8  
bank account                                    银行账户，银行户头 @MfuV4 *  
bank statement                                 银行对账单 o.tCw\M$g  
barter transaction                              易货交易，以物换物交易 C;DNL^  
basis of audit                                    审计依据 =d/\8\4  
basis of preparation                                (会计报表的)编制基础 1sFTXl  
book of account                               账目，账簿 +):t6oX|  
borrowing                                         借款，贷款，借债 =RR225  
branch                                              分支，分支机构，分店 L[zg2y  
brought forward                                (账户余额等的)承上年，承上期，承上页 8uyUvSB  
budget                                              预算 Jji~MiMn  
building                                      建筑物；大楼 _(J7^rN  
business conditions                                  业务情况，经营情况 }i1p&EN^  
business licence                               (企业等的)营业执照 %Z-^Bu8;y  
business relation                                业务关系 ?^i$} .%W  
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