[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 Nt<Ac&6 s  
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审计词汇英汉对照 hZe9Y?)  
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ability to continue as a going concern               持续经营能力 B%[#["Ol  
acceptability                                     可接受性，可接受程度 )d {8Cu6  
acceptable level of detection risk                     检查风险的可接受水平 rA_r$X  
acceptance of engagement                       接受委托 '+^XL 6$L  
accepting the engagement for the first time              首次接受委托 2qj0iRH#N<  
access to asset                                         对资产的接触 0B`rTLwB  
according to                                     根据，依据，依照 /oM&29 jy  
account balance                                账户余额 {;UBW7{  
account for                                       对……进行会计处理，核算；解释 |])Ko08*tE  
accounting                                        会计，会计学 G in  
accounting advisory serve                        会计咨询服务 c3Ig4n0Y>  
accounting firm                                 会计师事务所 <C*%N;F5R  
accounting information                      会计信息，会计资料 ,qgR+]?({  
accounting period                             会计期间 kP~ ;dJD  
accounting policies                                   会计政策 #zd}xla0]  
accounting professional bodies                 会计职业组织，会计职业团体 g;3<oI/P  
accounting records                                   会计记录 mxvV~X%  
accounting responsibility                           会计责任 c$hoqi |tD  
accounting service                             会计服务 {\!@k\__  
accounting standards                                会计准则 U@:iN..  
Accounting Standards for Business Enterprises       企业会计准则 !.{{QwZ  
accounting system                             会计系统 qp1rP#  
accounting treatment                                会计处理 DGAg#jh  
accuracy                                    准确性，精确性 TU8K\;l]  
additional audit procedures                      追加审计程序 );F /P0P  
addressee                                         收件人，收信人 ZcN%F)htm  
Administration of State-owned Assets  (the～)     国有资产管理局 ##NowO  
administrative laws and regulations                 行政法规  +7)/SQM5  
adverse impact                                 不利影响，负面影响 GZFL Ju  
adverse opinion                                反对意见 b
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advisory group                                  咨询组，顾问组 U &W}c^#  
agency fee                                        代理费，代理费用 }5;3c%  
aggregate                                          总计，合计为…… 2ld0w=?+eu  
alternation of document and record                 变造文件和记录 ZZ;V5o6E  
alternative audit procedures                      替代审计程序，备选审计程序 :}w^-I"  
amend                                              修改，修订 +@oo8io  
amortisation                                      摊销 PmE2T\{s!  
analytical capacity                             分析能力 m4T`Tg#P  
analytical procedures                               分析性程序 laFF/g;sRC  
annual financial statements                        年度会计报表，年度财务报表 QW%BKF!  
appendix                                          附录，附表 ] i\a[3  
applicable                                         适用的 |a Ht6F  
applicable laws and regulations                 适用的法规 !g-19at  
application systems                                  应用系统 {~d8
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apply consistently                              一贯地执行，一贯地实施 9ev"BO  
appropriate                                       适当的，合适的；
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征用，挪用 ODqWXw#  
appropriate authorization                          适当的授权 (hX}O>  
appropriateness of audit evidence                    审计证据的适当性 5/{gY{  
approval                                    批准，核准 VlFDMw.4.+  
assertion                                    (会计报表上的)认定；确认 "Q@ZS2;A  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 vV9q5Bj:  
asset                                                 资产，财产 SA$1rqU=  
asset restructuring                             资产重组 jG3i )ALx  
assignment of duties                                 职责的划分 |2~fOyA+  
assistant                                     助理，助理人员 KEj-y+  
associated company                                 联属公司，联营公司 ;yH1vX  
association                                        联合，结合；协会，社团 w,FOq?j^k  
assumption                                       假设，假定 @oL<Ioh  
at a given date                                         在某一特定时日 X[c8P7  
attestation                                         鉴证，公证 #G ZGk?  
attestation service                             鉴证服务 "&/&v  
audit adjustment                                审计调整 ^Ru/7pw5  
audit areas                                        审计领域 Q:B
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audit conclusion                                审计结论 0SziTM  
audit effectiveness                             审计效果 V qW(S1w  
audit efficiency                                  审计效率 *m sW4|=^2  
audit engagement letter                      审计业务约定书 ^m:?6y_uw  
audit evidence                                          审计证据 m<;&B   
audit fee                                    审计费 vb.`rj6  
audit files                                          审计档案 .sDVBT'%  
audit findings                                     审计中发现的事项 J5Tl62}  
audit implementation stage                        审计实施阶段 ;0VE*  
audit mark                                        审计标识 Ci ? +Sl  
audit materiality                                 审计重要性 ^*]0quu=z  
audit method                                     审计方法 ,2%>e"%  
audit objective                                         审计目标，审计目的 }A"%YDrNbG  
audit of financial statements                      会计报表审计，财务报表审计 ^\<1Y''  
audit opinion                                     审计意见 @kLpK  
audit period                                      被审计期间，被审计年度 GxGZxf*(  
audit plan                                          审计计划 Q pY:L  
audit planning                                    编制审计计划，制定审计计划，审计计划 BI]%$r q  
audit planning stage                                  审计计划阶段 Mc6?]wDB]  
audit procedure                                审计程序 U:`
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audit programme                               审计程序表，具体审计计划 \TrhJ  
audit report                                       审计报告 z<jWy$Ta;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 bg)yliX  
audit report with a qualified opinion                 有保留意见的审计报告 ukr a)>Y[|  
audit report with an adverse opinion                否定意见的审计报告 {^bs }($J  
audit report with dual dates                      双重日期审计报告 &6E^<v?]  
audit reporting stage                                 审计报告阶段 "rr,P0lgX  
audit responsibility                                   审计责任 Bk1Q.Un  
audit results                                      审计结果 `1
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audit risk                                          审计风险 <5~} !N X`  
audit sampling                                          审计抽样 zKWcDbj  
audit sampling techniques                         审计抽样方法，审计抽样技术 0%^m  
audit strategies                                  审计策略 yl%F}kBR  
audit summary                                         审计总结，审计小结 ~J6c1jG  
audit team                                         审计小组 @"H+QVJ@  
audit test                                    审计测试 -)aBS3  
audit trail                                          审计轨迹 dHnId2@#  
audit work                                        审计工作 fV_(P_C  
audit working paper                                 审计工作底稿 % ;2x.  
audited financial statement                        审计会计报表，已审计财务报表 c]W]m`:  
Auditing Guidelines (the～)                      审计规范指南 %97IXrE  
auditing standards                             审计准则 M>~jLu0@  
audit-oriented working paper                          (审计)业务类工作底稿 d*T;RBk  
authorisation                                     授权 -~ `5kO~  
authorisation of transaction                       交易的授权 w8(qiU  
availability                                         可获得性 >b0e"eGt  
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balance                                      余额；差额；平衡 c|Nv^V*2  
balance sheet                                    资产负债表 ~OEP)c\k  
bank                                                 银行 SN'LUwaMp!  
bank account                                    银行账户，银行户头 )=X8kuB~  
bank statement                                 银行对账单 Y2w 9]:J  
barter transaction                              易货交易，以物换物交易 Db= iJ68  
basis of audit                                    审计依据 XWbe|K!e  
basis of preparation                                (会计报表的)编制基础 #:3E.=  
book of account                               账目，账簿 pscCXk(|A`  
borrowing                                         借款，贷款，借债 LeY\{w  
branch                                              分支，分支机构，分店 Fp06a!7<  
brought forward                                (账户余额等的)承上年，承上期，承上页 >'8.>f  
budget                                              预算 }$;T.[ ~  
building                                      建筑物；大楼 #T n~hnW  
business conditions                                  业务情况，经营情况 e4ajT  
business licence                               (企业等的)营业执照 >0SF79-RE  
business relation                                业务关系 .)B_~tct  
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