[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 G}d-L!YbE'  
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审计词汇英汉对照 [2UjY^\;T  
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ability to continue as a going concern               持续经营能力 ^[noGjy  
acceptability                                     可接受性，可接受程度 Gpws_jw  
acceptable level of detection risk                     检查风险的可接受水平 CA)DQYp{  
acceptance of engagement                       接受委托 ab!, )^  
accepting the engagement for the first time              首次接受委托 wK+%[i&,  
access to asset                                         对资产的接触 .az+'1  
according to                                     根据，依据，依照 0Zp) DM  
account balance                                账户余额 5:%xuJD  
account for                                       对……进行会计处理，核算；解释 C9[Jr)QX  
accounting                                        会计，会计学 Xm./XC  
accounting advisory serve                        会计咨询服务 ~ztsR;iL  
accounting firm                                 会计师事务所 3~~KtH=  
accounting information                      会计信息，会计资料 R _WP r[P  
accounting period                             会计期间 GsG.9nd  
accounting policies                                   会计政策 \kU0D  
accounting professional bodies                 会计职业组织，会计职业团体 &FF%VUfQJ  
accounting records                                   会计记录 7F OG^  
accounting responsibility                           会计责任 HV-c DL  
accounting service                             会计服务 ld8E!t[  
accounting standards                                会计准则 }{Ab:+aNd  
Accounting Standards for Business Enterprises       企业会计准则 V9*Z  
accounting system                             会计系统 ;LRY h?  
accounting treatment                                会计处理 ;uj&j1  
accuracy                                    准确性，精确性 f 4CS  
additional audit procedures                      追加审计程序 W 86`R  
addressee                                         收件人，收信人 ~Rd,jfx  
Administration of State-owned Assets  (the～)     国有资产管理局 <rZ(B>$  
administrative laws and regulations                 行政法规 fvn`$  
adverse impact                                 不利影响，负面影响 n$RhD93  
adverse opinion                                反对意见 1zwk0={x-%  
advisory group                                  咨询组，顾问组 Q>Rjv.1  
agency fee                                        代理费，代理费用 jnfktDV'  
aggregate                                          总计，合计为…… SJb+: L>  
alternation of document and record                 变造文件和记录 ]n9o=^q/  
alternative audit procedures                      替代审计程序，备选审计程序 "]\sw"zO?  
amend                                              修改，修订 !"~x.LX\  
amortisation                                      摊销 f%fD>a  
analytical capacity                             分析能力 u;f${Wn'3  
analytical procedures                               分析性程序 c5x2FM z  
annual financial statements                        年度会计报表，年度财务报表 ru#,pJ=O(  
appendix                                          附录，附表 $VOSd<87  
applicable                                         适用的 Y5nj _xQJL  
applicable laws and regulations                 适用的法规 'B dZN  
application systems                                  应用系统 mw2/jA7  
apply consistently                              一贯地执行，一贯地实施 [=k$Q (.3  
appropriate                                       适当的，合适的； }71a3EUK  
征用，挪用 <d89eV+  
appropriate authorization                          适当的授权 q`1"]gy.  
appropriateness of audit evidence                    审计证据的适当性 dm8
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approval                                    批准，核准 Dv~W!T i  
assertion                                    (会计报表上的)认定；确认 /J''`Tf  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 z,pKyInw  
asset                                                 资产，财产 {nvF>  
asset restructuring                             资产重组 DFDlp  
assignment of duties                                 职责的划分 1iNq|~  
assistant                                     助理，助理人员 jeb]3i=pw  
associated company                                 联属公司，联营公司 E,u/^V9x  
association                                        联合，结合；协会，社团 ^3re*u4b=  
assumption                                       假设，假定 L'(ei7Z  
at a given date                                         在某一特定时日 $gZC"~BR  
attestation                                         鉴证，公证 ]fxYSm  
attestation service                             鉴证服务 []^fb,5a  
audit adjustment                                审计调整 v@m2c_,  
audit areas                                        审计领域 vmEbk/Vy  
audit conclusion                                审计结论 `sW+R=  
audit effectiveness                             审计效果 {}gx;v)  
audit efficiency                                  审计效率 %gBulvg
 
audit engagement letter                      审计业务约定书 VcI'+IoR?  
audit evidence                                          审计证据 %?<Y&t  
audit fee                                    审计费 `"@Pr,L   
audit files                                          审计档案 1eod;^AP9  
audit findings                                     审计中发现的事项 R( 2,1f=d  
audit implementation stage                        审计实施阶段 {

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audit mark                                        审计标识 h{xq  
audit materiality                                 审计重要性 >|j8j:S[  
audit method                                     审计方法 vs=8x\W  
audit objective                                         审计目标，审计目的 LtrE;+%2oz  
audit of financial statements                      会计报表审计，财务报表审计 95cIdF 6m  
audit opinion                                     审计意见 tW$Di*
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audit period                                      被审计期间，被审计年度 3[_zz ;Y*d  
audit plan                                          审计计划 "~V|p3  
audit planning                                    编制审计计划，制定审计计划，审计计划 2TQyQ%  
audit planning stage                                  审计计划阶段 O+f'Ql  
audit procedure                                审计程序 79HKfG2+KB  
audit programme                               审计程序表，具体审计计划 q>X
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audit report                                       审计报告 W20qn>{z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 9:\#GOg  
audit report with a qualified opinion                 有保留意见的审计报告 U5[,UrC  
audit report with an adverse opinion                否定意见的审计报告 qoZUX3{  
audit report with dual dates                      双重日期审计报告 e-&0f);i  
audit reporting stage                                 审计报告阶段 n]nb+_-97  
audit responsibility                                   审计责任 V^S` d8?  
audit results                                      审计结果 tBB\^xq:  
audit risk                                          审计风险 PxAUsY  
audit sampling                                          审计抽样 @#u'z~a)  
audit sampling techniques                         审计抽样方法，审计抽样技术 $M:Ru@Du2  
audit strategies                                  审计策略 rjaG{ i  
audit summary                                         审计总结，审计小结 &$H7
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audit team                                         审计小组 %DQ!#Nl*  
audit test                                    审计测试 r &.g
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audit trail                                          审计轨迹 vV$6fvS  
audit work                                        审计工作 Q[6<Y,}(pd  
audit working paper                                 审计工作底稿 (Zi,~Wqm$  
audited financial statement                        审计会计报表，已审计财务报表 "|,;~k1  
Auditing Guidelines (the～)                      审计规范指南 [}*xxy   
auditing standards                             审计准则 a_V.mu6h6p  
audit-oriented working paper                          (审计)业务类工作底稿 )@\Eibt2oH  
authorisation                                     授权 ov xX.hO  
authorisation of transaction                       交易的授权 AQ<2
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availability                                         可获得性 (_ TKDx_  
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balance                                      余额；差额；平衡 j&y>?Y&Sb  
balance sheet                                    资产负债表 |V dr/'  
bank                                                 银行 &sA@!  
bank account                                    银行账户，银行户头 f53W
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bank statement                                 银行对账单 ^630%YO  
barter transaction                              易货交易，以物换物交易 -~+Y0\%E  
basis of audit                                    审计依据 O!3`^_.  
basis of preparation                                (会计报表的)编制基础 &al\8  
book of account                               账目，账簿 HYcwtw6  
borrowing                                         借款，贷款，借债 w8KVs\/  
branch                                              分支，分支机构，分店 :k&5Z`>)  
brought forward                                (账户余额等的)承上年，承上期，承上页 4*9WxhJ ]0  
budget                                              预算 5^0K5R6GQf  
building                                      建筑物；大楼 &Jf67\N  
business conditions                                  业务情况，经营情况 -. J@  
business licence                               (企业等的)营业执照 r1]DkX <6  
business relation                                业务关系 %Y
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