[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
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审计词汇英汉对照 /kw4":{]  
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ability to continue as a going concern               持续经营能力 p1?}"bHk  
acceptability                                     可接受性，可接受程度 >^-[Mpa(*  
acceptable level of detection risk                     检查风险的可接受水平 H<1?<1^  
acceptance of engagement                       接受委托 +W;B8^imG  
accepting the engagement for the first time              首次接受委托 SAH\'v0  
access to asset                                         对资产的接触 ]#BXaBVMY  
according to                                     根据，依据，依照 NWAF4i
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account balance                                账户余额 DGd&x^C  
account for                                       对……进行会计处理，核算；解释 Y43#];  
accounting                                        会计，会计学 Ap!UX=HBb  
accounting advisory serve                        会计咨询服务 ;~1r{kXxA"  
accounting firm                                 会计师事务所 l4/TJ%`MG  
accounting information                      会计信息，会计资料 }MIH{CMH  
accounting period                             会计期间 Q ,;x;QR4  
accounting policies                                   会计政策 N!h>fE`  
accounting professional bodies                 会计职业组织，会计职业团体 %M`|0g}!  
accounting records                                   会计记录 eGTK^p  
accounting responsibility                           会计责任 '
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accounting service                             会计服务 p9s~WD/K  
accounting standards                                会计准则 P);Xke  
Accounting Standards for Business Enterprises       企业会计准则 mefmoZ  
accounting system                             会计系统 8m1zL[.8g  
accounting treatment                                会计处理 KPR{5  
accuracy                                    准确性，精确性 KbUX(9+B  
additional audit procedures                      追加审计程序 # #s!-.T  
addressee                                         收件人，收信人 J,D{dYLDD  
Administration of State-owned Assets  (the～)     国有资产管理局 gx6&'${=#  
administrative laws and regulations                 行政法规 I2W2B3D` c  
adverse impact                                 不利影响，负面影响 /7lkbL  
adverse opinion                                反对意见 eAuJ}U [  
advisory group                                  咨询组，顾问组 DY07?x7  
agency fee                                        代理费，代理费用 z9+94<J  
aggregate                                          总计，合计为…… m
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alternation of document and record                 变造文件和记录 SRD&Uf0M  
alternative audit procedures                      替代审计程序，备选审计程序 XB Y"7}  
amend                                              修改，修订 RyhR#  
amortisation                                      摊销 8 6+>|  
analytical capacity                             分析能力 Z|/):nVP7  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 rL s6MY  
appendix                                          附录，附表 u]2k%TUY  
applicable                                         适用的 }fCM_w  
applicable laws and regulations                 适用的法规 'pe0Q-  
application systems                                  应用系统 gU~)(|Nu.  
apply consistently                              一贯地执行，一贯地实施 GawO>7w8  
appropriate                                       适当的，合适的； F0JFx$AoD  
征用，挪用 }O>Zu[8a  
appropriate authorization                          适当的授权 ,9pi9\S  
appropriateness of audit evidence                    审计证据的适当性 '" tieew  
approval                                    批准，核准 -24.[E/5  
assertion                                    (会计报表上的)认定；确认 zh.c_>jS  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *Vc=]Z2G^  
asset                                                 资产，财产 +|H'Ij$  
asset restructuring                             资产重组 =B:poh[u  
assignment of duties                                 职责的划分 )aC+qhh  
assistant                                     助理，助理人员 9F+bWo_m  
associated company                                 联属公司，联营公司 *]eZ Y  
association                                        联合，结合；协会，社团 ]Bsq?e^  
assumption                                       假设，假定 *nc4X9  
at a given date                                         在某一特定时日 {DK:"ep  
attestation                                         鉴证，公证 bn`zI~WS  
attestation service                             鉴证服务 UZ!hk*PF  
audit adjustment                                审计调整 &\H5*A.HkA  
audit areas                                        审计领域 ul%bo%&~  
audit conclusion                                审计结论 1P[Lz!C  
audit effectiveness                             审计效果 8`t%QhE2  
audit efficiency                                  审计效率 A;!FtD/  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 .'a|St  
audit fee                                    审计费 II8nz[s  
audit files                                          审计档案 %:,=J  
audit findings                                     审计中发现的事项
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audit implementation stage                        审计实施阶段 ,$]q2aL  
audit mark                                        审计标识 } 8P}L@q  
audit materiality                                 审计重要性 9y5\4&v  
audit method                                     审计方法 U %ESuq#  
audit objective                                         审计目标，审计目的 PsgzDhRv  
audit of financial statements                      会计报表审计，财务报表审计 $"8k|^Z3  
audit opinion                                     审计意见 SIl g  
audit period                                      被审计期间，被审计年度 q KM]wu0Et  
audit plan                                          审计计划 *o[%?$8T  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;Wa{q.)  
audit planning stage                                  审计计划阶段 LasH[:QQQ  
audit procedure                                审计程序 )ziQ=k6d6  
audit programme                               审计程序表，具体审计计划 H5s85"U#  
audit report                                       审计报告 UW* aSZ/?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3+-(;>>\  
audit report with a qualified opinion                 有保留意见的审计报告 ay_D.gxz  
audit report with an adverse opinion                否定意见的审计报告 (M+<^3c  
audit report with dual dates                      双重日期审计报告 =5ih,>>g  
audit reporting stage                                 审计报告阶段 {K:Utdu($q  
audit responsibility                                   审计责任 !Ia"pNDf  
audit results                                      审计结果 p*0Ve21i,  
audit risk                                          审计风险 gQuw|u  
audit sampling                                          审计抽样 `X='g96C1  
audit sampling techniques                         审计抽样方法，审计抽样技术 !_9$[Oq ~  
audit strategies                                  审计策略 @__;RVQ  
audit summary                                         审计总结，审计小结 r?!xL\C\  
audit team                                         审计小组 .Y|\7%(  
audit test                                    审计测试 5E!m! nBZ  
audit trail                                          审计轨迹 o"FiM5L^.  
audit work                                        审计工作 6^|6V  
audit working paper                                 审计工作底稿 JP4Moq~r   
audited financial statement                        审计会计报表，已审计财务报表 ?b@q5Y  
Auditing Guidelines (the～)                      审计规范指南 T`g?)
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auditing standards                             审计准则 D0#T-B\#  
audit-oriented working paper                          (审计)业务类工作底稿 Lov.E3S6;  
authorisation                                     授权 b 5F4+  
authorisation of transaction                       交易的授权
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availability                                         可获得性 8tV=fSHd  
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balance                                      余额；差额；平衡 j$|j8?  
balance sheet                                    资产负债表 4aalhy<j  
bank                                                 银行 #Z|%0r_~  
bank account                                    银行账户，银行户头 Y|m_qB^_  
bank statement                                 银行对账单 IYf
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barter transaction                              易货交易，以物换物交易 lTV@b&  
basis of audit                                    审计依据 I3G*+6V  
basis of preparation                                (会计报表的)编制基础 *#Lsjk~_-  
book of account                               账目，账簿 "$~}'`(]  
borrowing                                         借款，贷款，借债 ;z.6'EYMG  
branch                                              分支，分支机构，分店 Jb3>vCIn  
brought forward                                (账户余额等的)承上年，承上期，承上页 $ ]W[y=  
budget                                              预算 ;L G %s  
building                                      建筑物；大楼 ,30FGz^i  
business conditions                                  业务情况，经营情况 IS,zy+w  
business licence                               (企业等的)营业执照 ;#Jq$v)D  
business relation                                业务关系 60hNCVq%  
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