[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 ZZ7qSyBs?  
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审计词汇英汉对照 o6d x\  
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ability to continue as a going concern               持续经营能力 KWZhCS?[(  
acceptability                                     可接受性，可接受程度 ])o{!}QUl\  
acceptable level of detection risk                     检查风险的可接受水平 XTo7fbW*  
acceptance of engagement                       接受委托 0]kKF<s  
accepting the engagement for the first time              首次接受委托 pK@=]K~l0  
access to asset                                         对资产的接触 b7Jxv7$e  
according to                                     根据，依据，依照 Fq@o_bI  
account balance                                账户余额 dF\#:[B  
account for                                       对……进行会计处理，核算；解释 \gk.[={^P  
accounting                                        会计，会计学 ;~EQS.Qp  
accounting advisory serve                        会计咨询服务 D]]wJQU2  
accounting firm                                 会计师事务所 DK\XC%~m  
accounting information                      会计信息，会计资料 ?9kC[4G  
accounting period                             会计期间 kIVQ2hmv  
accounting policies                                   会计政策 d=PX}o^  
accounting professional bodies                 会计职业组织，会计职业团体 !g9k9 l  
accounting records                                   会计记录  k~^4  
accounting responsibility                           会计责任 I I+y  
accounting service                             会计服务 W &IG,7tr  
accounting standards                                会计准则 y %Q.(  
Accounting Standards for Business Enterprises       企业会计准则 bI55G#1G  
accounting system                             会计系统 =FrB{Eu  
accounting treatment                                会计处理 qcS.=Cj?)  
accuracy                                    准确性，精确性 Lwr's'ao.  
additional audit procedures                      追加审计程序 ?T/]w-q>  
addressee                                         收件人，收信人 ^$K&Met  
Administration of State-owned Assets  (the～)     国有资产管理局 `m 7<_#Y  
administrative laws and regulations                 行政法规 @up,5`  
adverse impact                                 不利影响，负面影响 h0'*)`;z  
adverse opinion                                反对意见 #i[:oC6m:  
advisory group                                  咨询组，顾问组 r3l1I}  
agency fee                                        代理费，代理费用 zj1~[$  (  
aggregate                                          总计，合计为…… dU$VRgP/  
alternation of document and record                 变造文件和记录 :V(L
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alternative audit procedures                      替代审计程序，备选审计程序 HIXAA?_eh=  
amend                                              修改，修订 ;=Ma+d#  
amortisation                                      摊销 d:@+dS  
analytical capacity                             分析能力 dFm_"135  
analytical procedures                               分析性程序 68Fl/   
annual financial statements                        年度会计报表，年度财务报表 *siX:?l  
appendix                                          附录，附表 {A/r)  
applicable                                         适用的 566!T_  
applicable laws and regulations                 适用的法规 n#lbfN 4  
application systems                                  应用系统 eV[{c %wN:  
apply consistently                              一贯地执行，一贯地实施 b=
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appropriate                                       适当的，合适的； (/e
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征用，挪用 wJy]Vyd  
appropriate authorization                          适当的授权 U?*zb  
appropriateness of audit evidence                    审计证据的适当性 ?woL17Gt  
approval                                    批准，核准 S,c{LTL  
assertion                                    (会计报表上的)认定；确认 .a.HaBBV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ye^x>a['  
asset                                                 资产，财产 u? =mh`  
asset restructuring                             资产重组 'J,UKK\5  
assignment of duties                                 职责的划分 L4>14D\  
assistant                                     助理，助理人员 ?zW'Hi  
associated company                                 联属公司，联营公司 Qr.{_M  
association                                        联合，结合；协会，社团 WH:dcU
 
assumption                                       假设，假定 Uwc%'=@  
at a given date                                         在某一特定时日 )|~& (+Q?]  
attestation                                         鉴证，公证 EYT^*1,E*  
attestation service                             鉴证服务  FA+HR  
audit adjustment                                审计调整 D+]mKPB  
audit areas                                        审计领域 f%]@e9dD  
audit conclusion                                审计结论 ?Mjs[|  
audit effectiveness                             审计效果 uY]';OtG  
audit efficiency                                  审计效率 \p4*Q}t  
audit engagement letter                      审计业务约定书 JW D`}  
audit evidence                                          审计证据 b)diYsTH  
audit fee                                    审计费 N]P~`)
 
audit files                                          审计档案 C-YYG  
audit findings                                     审计中发现的事项 :zHSy&i`  
audit implementation stage                        审计实施阶段 _Xf1FzF+a  
audit mark                                        审计标识 Y~UuT8-c  
audit materiality                                 审计重要性 QVT0.GzR  
audit method                                     审计方法 $--8%gh dG  
audit objective                                         审计目标，审计目的 ef)RlzLOq  
audit of financial statements                      会计报表审计，财务报表审计 >z<L60S  
audit opinion                                     审计意见 [k7(t|Q{  
audit period                                      被审计期间，被审计年度 +^AdD8U  
audit plan                                          审计计划 K*@?BE  
audit planning                                    编制审计计划，制定审计计划，审计计划 '.v;/[0  
audit planning stage                                  审计计划阶段 -H60T,o  
audit procedure                                审计程序 bpY*;o$~  
audit programme                               审计程序表，具体审计计划 {sw|bLo|+  
audit report                                       审计报告 6tH}&#K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lQIg0G/3  
audit report with a qualified opinion                 有保留意见的审计报告 V^s, 3C  
audit report with an adverse opinion                否定意见的审计报告 )z7CT|h7S  
audit report with dual dates                      双重日期审计报告 Ku[q#_7  
audit reporting stage                                 审计报告阶段 If&))$7u  
audit responsibility                                   审计责任 D$FTnY  
audit results                                      审计结果 mS
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audit risk                                          审计风险 +L09^I  
audit sampling                                          审计抽样 >!fTWdD^  
audit sampling techniques                         审计抽样方法，审计抽样技术 <aPZE6z  
audit strategies                                  审计策略 D1RQkAZS  
audit summary                                         审计总结，审计小结 qsj$u-xhX  
audit team                                         审计小组 =c6d$  
audit test                                    审计测试 y;az&T  
audit trail                                          审计轨迹 ) gl{ x  
audit work                                        审计工作 c]*y
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audit working paper                                 审计工作底稿 JAxzXAsAR  
audited financial statement                        审计会计报表，已审计财务报表  ]!ZZRe  
Auditing Guidelines (the～)                      审计规范指南 {L$$"r,  
auditing standards                             审计准则 iZ]^JPU}  
audit-oriented working paper                          (审计)业务类工作底稿 t ]BG)]  
authorisation                                     授权 Yup#aeXY/  
authorisation of transaction                       交易的授权 PcsYy]Q/  
availability                                         可获得性 q>
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balance                                      余额；差额；平衡 <SE-:T]sBz  
balance sheet                                    资产负债表  6GuTd  
bank                                                 银行 5B~]%_gZr  
bank account                                    银行账户，银行户头 H ezbCwsx&  
bank statement                                 银行对账单 <8(q .  
barter transaction                              易货交易，以物换物交易 2z;nP up,  
basis of audit                                    审计依据 i6bU
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basis of preparation                                (会计报表的)编制基础 56Lxr{+X  
book of account                               账目，账簿 l(1.Ll  
borrowing                                         借款，贷款，借债 +wj}x?ZeV  
branch                                              分支，分支机构，分店 'z91aNG]  
brought forward                                (账户余额等的)承上年，承上期，承上页 Lq3<&$  
budget                                              预算 \>\ERV
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building                                      建筑物；大楼 b0}dy\dnQ  
business conditions                                  业务情况，经营情况 X[/7vSqZ@w  
business licence                               (企业等的)营业执照 CL7_3^2qI  
business relation                                业务关系 c{kpgN  
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