[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 8HTV"60hTs  
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审计词汇英汉对照 zXMIDrq  
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ability to continue as a going concern               持续经营能力 P_i2yhpK  
acceptability                                     可接受性，可接受程度 qW7S<ouh  
acceptable level of detection risk                     检查风险的可接受水平 J6::(0HM  
acceptance of engagement                       接受委托  H\)on"  
accepting the engagement for the first time              首次接受委托 X"'}1o  
access to asset                                         对资产的接触 f3 *u_LO  
according to                                     根据，依据，依照 pspV~9,  
account balance                                账户余额 G~YV6??  
account for                                       对……进行会计处理，核算；解释 )2FS9h.t  
accounting                                        会计，会计学 z!t&zkAK  
accounting advisory serve                        会计咨询服务 A!@ D } n  
accounting firm                                 会计师事务所 =;c? 6{<1  
accounting information                      会计信息，会计资料 )zen"](cze  
accounting period                             会计期间 | F:?  
accounting policies                                   会计政策 Xt9?7J#\T  
accounting professional bodies                 会计职业组织，会计职业团体 ~f){`ZJc  
accounting records                                   会计记录 V^.~m;ETu]  
accounting responsibility                           会计责任 I_Oa<J\+  
accounting service                             会计服务 ks'25tv}F  
accounting standards                                会计准则 0y|}}92:  
Accounting Standards for Business Enterprises       企业会计准则 tjO ||]I  
accounting system                             会计系统 o),i2  
accounting treatment                                会计处理 ]y!|x_5c3  
accuracy                                    准确性，精确性 {w{|y[[d~  
additional audit procedures                      追加审计程序 zD2Bhta y  
addressee                                         收件人，收信人 P1H`NOC  
Administration of State-owned Assets  (the～)     国有资产管理局 {P-KU RQ  
administrative laws and regulations                 行政法规 lusINILc  
adverse impact                                 不利影响，负面影响 !]5F2~"v  
adverse opinion                                反对意见 Gl}=Q7  
advisory group                                  咨询组，顾问组 lty`7(\  
agency fee                                        代理费，代理费用 j'CRm5O  
aggregate                                          总计，合计为…… Px'%5TKN  
alternation of document and record                 变造文件和记录 tse(iX/D  
alternative audit procedures                      替代审计程序，备选审计程序  j}S  
amend                                              修改，修订 pD.7ib^  
amortisation                                      摊销 D='/-3f!F]  
analytical capacity                             分析能力 >iWl-hI-  
analytical procedures                               分析性程序 ToDN^qE+  
annual financial statements                        年度会计报表，年度财务报表 <;SMczR  
appendix                                          附录，附表 y&9v0&o  
applicable                                         适用的 )" |g&=  
applicable laws and regulations                 适用的法规 ~D<o}ItRF  
application systems                                  应用系统 ,Ea.ts>  
apply consistently                              一贯地执行，一贯地实施 (!{_O_&  
appropriate                                       适当的，合适的； >MS}7Hk\  
征用，挪用 QoI@/ jLj  
appropriate authorization                          适当的授权 j:$2,?|5  
appropriateness of audit evidence                    审计证据的适当性 g:e|  
approval                                    批准，核准 yq\)8Fe  
assertion                                    (会计报表上的)认定；确认 1OE^pxfi>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $U"/.Mh\  
asset                                                 资产，财产 6"eGd "  
asset restructuring                             资产重组 !tHqF  
assignment of duties                                 职责的划分 ~SP.&>Q>  
assistant                                     助理，助理人员 )d0&iE`@  
associated company                                 联属公司，联营公司 x\;`x$3t  
association                                        联合，结合；协会，社团 K'N\"Y?>  
assumption                                       假设，假定 9= \bS6w*  
at a given date                                         在某一特定时日 D@5&xd_@4  
attestation                                         鉴证，公证 C[?
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attestation service                             鉴证服务 0x Ir:aFF  
audit adjustment                                审计调整 `H^Nc\P#  
audit areas                                        审计领域 r/:s2oQ  
audit conclusion                                审计结论 U-X  
audit effectiveness                             审计效果 $*8c0.{U  
audit efficiency                                  审计效率 G:A~nv9  
audit engagement letter                      审计业务约定书 x-CYG?-x  
audit evidence                                          审计证据 "op1xto  
audit fee                                    审计费 mkrvWZjZX  
audit files                                          审计档案 =5I1[
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audit findings                                     审计中发现的事项 }B^s!y&b  
audit implementation stage                        审计实施阶段 @l>\vs<  
audit mark                                        审计标识 t*e+[  
audit materiality                                 审计重要性 VH+^G)^)W  
audit method                                     审计方法 ?2_u/x  
audit objective                                         审计目标，审计目的 6bo,x  
audit of financial statements                      会计报表审计，财务报表审计 }+i ZY\t  
audit opinion                                     审计意见 KW^s~j  
audit period                                      被审计期间，被审计年度 8Tv;,a  
audit plan                                          审计计划 
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audit planning                                    编制审计计划，制定审计计划，审计计划 1S0Hc5vw  
audit planning stage                                  审计计划阶段 G\Toi98d*  
audit procedure                                审计程序 fcD$km  
audit programme                               审计程序表，具体审计计划 +*!oZKm.  
audit report                                       审计报告 RZm5[n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =@gH$Q_1  
audit report with a qualified opinion                 有保留意见的审计报告 1Qhx$If~  
audit report with an adverse opinion                否定意见的审计报告 wToz{!n  
audit report with dual dates                      双重日期审计报告 )|uPCZdLZ  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 L.l%EcW=,  
audit results                                      审计结果 yTkYPx  
audit risk                                          审计风险 }9<aX Y,  
audit sampling                                          审计抽样 {B?%r[nW  
audit sampling techniques                         审计抽样方法，审计抽样技术 2frJSV?  
audit strategies                                  审计策略 Ai(M06P:h  
audit summary                                         审计总结，审计小结 @Eqc&v!O  
audit team                                         审计小组 CHN!o9f  
audit test                                    审计测试 A$Es(<'9g  
audit trail                                          审计轨迹 v?fB:[dG  
audit work                                        审计工作 L>xcgV7  
audit working paper                                 审计工作底稿 Rj+}L ~"  
audited financial statement                        审计会计报表，已审计财务报表 _ CXKJ]m4  
Auditing Guidelines (the～)                      审计规范指南 $-M1<?5  
auditing standards                             审计准则 2"yzrwZ:  
audit-oriented working paper                          (审计)业务类工作底稿 JW lH(-U4|  
authorisation                                     授权 qSkt }F%'  
authorisation of transaction                       交易的授权 <)?H98S  
availability                                         可获得性 E Jq=MP  
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balance                                      余额；差额；平衡 6"-LGK:  
balance sheet                                    资产负债表 mZ ONxR6q$  
bank                                                 银行 nHNMoA  
bank account                                    银行账户，银行户头 "*kW M  
bank statement                                 银行对账单 UyD=x(li  
barter transaction                              易货交易，以物换物交易 iWGgt]RJ  
basis of audit                                    审计依据 JNuo+Pq  
basis of preparation                                (会计报表的)编制基础 y !47!Dn  
book of account                               账目，账簿 R 4E0avt  
borrowing                                         借款，贷款，借债 %q2dpzNW  
branch                                              分支，分支机构，分店 tojJQ6;J  
brought forward                                (账户余额等的)承上年，承上期，承上页 TLPy/,  
budget                                              预算 Rk2ZdNc\  
building                                      建筑物；大楼 7s<v06Wo  
business conditions                                  业务情况，经营情况 4-ZiKM  
business licence                               (企业等的)营业执照 T/)$}#w0i  
business relation                                业务关系 qaG%PH}a  
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