[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 )]fsl_Yq  
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审计词汇英汉对照 4|?(LHBD)  
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ability to continue as a going concern               持续经营能力 f)Qln[/  
acceptability                                     可接受性，可接受程度 o<nM-"yWb  
acceptable level of detection risk                     检查风险的可接受水平 NfoHQU<n  
acceptance of engagement                       接受委托 =Zj 7dn;EN  
accepting the engagement for the first time              首次接受委托 QRju9x  
access to asset                                         对资产的接触 d]E=w6+;Q  
according to                                     根据，依据，依照 &{Z+p(3Gj  
account balance                                账户余额 nE]rPRU}[  
account for                                       对……进行会计处理，核算；解释 sl$6Zv-l%0  
accounting                                        会计，会计学 TCp9C1Q4  
accounting advisory serve                        会计咨询服务 Fl)nmwOc  
accounting firm                                 会计师事务所 /4;mj E  
accounting information                      会计信息，会计资料 uuM1_nD[  
accounting period                             会计期间 WSozDNF!'f  
accounting policies                                   会计政策 lf=G  
accounting professional bodies                 会计职业组织，会计职业团体 gt8dFcm|s  
accounting records                                   会计记录 I bD u+~)  
accounting responsibility                           会计责任 n*[ZS[I  
accounting service                             会计服务 z};|.N}  
accounting standards                                会计准则 mZiKA-t  
Accounting Standards for Business Enterprises       企业会计准则 ;` L%^WZ;-  
accounting system                             会计系统 }1 O"?6  
accounting treatment                                会计处理 ]WMzWt:L  
accuracy                                    准确性，精确性 Z66Xj-o  
additional audit procedures                      追加审计程序 N^QxqQ~  
addressee                                         收件人，收信人 t^&hG7L_m,  
Administration of State-owned Assets  (the～)     国有资产管理局 9wx]xg4l"  
administrative laws and regulations                 行政法规 x_3B) &9  
adverse impact                                 不利影响，负面影响 @x1cV_s[  
adverse opinion                                反对意见 \:@6(e Bh  
advisory group                                  咨询组，顾问组 ]aIHd]B  
agency fee                                        代理费，代理费用 JL {H3r&/S  
aggregate                                          总计，合计为…… E{)X ;kN=  
alternation of document and record                 变造文件和记录 ^P,Pj z  
alternative audit procedures                      替代审计程序，备选审计程序 @G;9eh0$  
amend                                              修改，修订 l$5nv5
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amortisation                                      摊销 e#hg,I  
analytical capacity                             分析能力 :?UcD_F  
analytical procedures                               分析性程序 k9eyl)  
annual financial statements                        年度会计报表，年度财务报表 ]U#of O  
appendix                                          附录，附表 T @^ S:K  
applicable                                         适用的 %f CkR`:  
applicable laws and regulations                 适用的法规 8Y-*rpLy  
application systems                                  应用系统 0=&S?J#!  
apply consistently                              一贯地执行，一贯地实施 /SJ><  
appropriate                                       适当的，合适的； B9,39rG/7+  
征用，挪用 qUfoEpW2=6  
appropriate authorization                          适当的授权 Wu6'm&t  
appropriateness of audit evidence                    审计证据的适当性 r],%:imGr  
approval                                    批准，核准 i=/hLE8T*  
assertion                                    (会计报表上的)认定；确认 3rK\ f4'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nP[Z6h  
asset                                                 资产，财产 Hya.OW{  
asset restructuring                             资产重组 J#Q>dC7  
assignment of duties                                 职责的划分 <cZ/_+H%
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assistant                                     助理，助理人员 *04}84?:  
associated company                                 联属公司，联营公司 f:46.)Wj<  
association                                        联合，结合；协会，社团 rV\G/)xL  
assumption                                       假设，假定 kxJs4BY
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at a given date                                         在某一特定时日 6&]Z'nW0k  
attestation                                         鉴证，公证 t;Z9p7 rk  
attestation service                             鉴证服务 CF3x\6.q}  
audit adjustment                                审计调整 Syseiw  
audit areas                                        审计领域 lV:feX  
audit conclusion                                审计结论 #do%u"q  
audit effectiveness                             审计效果 5mV!mn:H:  
audit efficiency                                  审计效率 NL:dyV}  
audit engagement letter                      审计业务约定书 @-K[@e/uwy  
audit evidence                                          审计证据 !4<D^eh  
audit fee                                    审计费 6Br^Ugy  
audit files                                          审计档案 (gYW
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audit findings                                     审计中发现的事项 )n"0:"Ou  
audit implementation stage                        审计实施阶段 E5A"sB   
audit mark                                        审计标识 3~R,)fO;  
audit materiality                                 审计重要性 1.u^shc&|  
audit method                                     审计方法 02J(*_o  
audit objective                                         审计目标，审计目的 MB:[: nX  
audit of financial statements                      会计报表审计，财务报表审计 _'mC*7+  
audit opinion                                     审计意见 "c} en[  
audit period                                      被审计期间，被审计年度 W{Je)N  
audit plan                                          审计计划 ">!pos`<C  
audit planning                                    编制审计计划，制定审计计划，审计计划 |%5pzYe  
audit planning stage                                  审计计划阶段 6|'7Mr~\  
audit procedure                                审计程序 IAzFwlO9  
audit programme                               审计程序表，具体审计计划 YJ6:O{AL1  
audit report                                       审计报告 p&$PsgR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 SFh<>J^ 0a  
audit report with a qualified opinion                 有保留意见的审计报告 UhDf6A`]  
audit report with an adverse opinion                否定意见的审计报告 Py#EjF12  
audit report with dual dates                      双重日期审计报告 X]9<1[ f  
audit reporting stage                                 审计报告阶段 {/)i}V#RE  
audit responsibility                                   审计责任 "6IZf>N@#  
audit results                                      审计结果 _\yR/W~  
audit risk                                          审计风险 U/PNEGuQ  
audit sampling                                          审计抽样 &HLG<ISw  
audit sampling techniques                         审计抽样方法，审计抽样技术 uv-O`)  
audit strategies                                  审计策略 (X^ ,.qy  
audit summary                                         审计总结，审计小结 G6{'|CV  
audit team                                         审计小组 ^w%%$9=:r  
audit test                                    审计测试 wQhuU  
audit trail                                          审计轨迹 Ih K SwT  
audit work                                        审计工作 4".I*ij  
audit working paper                                 审计工作底稿 \:s%;s51  
audited financial statement                        审计会计报表，已审计财务报表 doTbol ?+  
Auditing Guidelines (the～)                      审计规范指南 9i 9 ,X^=  
auditing standards                             审计准则 @D*PO-s9  
audit-oriented working paper                          (审计)业务类工作底稿 A@_>9;   
authorisation                                     授权
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authorisation of transaction                       交易的授权 ts
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availability                                         可获得性 <sm"3qs"_  
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balance                                      余额；差额；平衡 8a@k6OZ  
balance sheet                                    资产负债表 4a&8G  
bank                                                 银行 _#v"sGmN  
bank account                                    银行账户，银行户头 bh5P98 s  
bank statement                                 银行对账单 &+(D< U  
barter transaction                              易货交易，以物换物交易 lijTL-3  
basis of audit                                    审计依据 #?r|6<4X  
basis of preparation                                (会计报表的)编制基础 e(0cz6  
book of account                               账目，账簿 f*"T]AX0  
borrowing                                         借款，贷款，借债 OA6i/3 #8  
branch                                              分支，分支机构，分店 6q'Q?Uw^  
brought forward                                (账户余额等的)承上年，承上期，承上页 ]=ApYg7!  
budget                                              预算 4x-,l1NMR  
building                                      建筑物；大楼 o:cTc:l)  
business conditions                                  业务情况，经营情况 T<>B5G~%  
business licence                               (企业等的)营业执照 b==jlYa=  
business relation                                业务关系 (x/:j*`K  
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