[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 D|Iur W1f  
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ability to continue as a going concern               持续经营能力 lis/`B\x  
acceptability                                     可接受性，可接受程度 H&r,FmI@  
acceptable level of detection risk                     检查风险的可接受水平 3lV^B[$  
acceptance of engagement                       接受委托 '(? uPr  
accepting the engagement for the first time              首次接受委托 ]E  =Iu  
access to asset                                         对资产的接触 y\N|<+G+  
according to                                     根据，依据，依照 #;n+YM">:  
account balance                                账户余额 DD" $1o"  
account for                                       对……进行会计处理，核算；解释 zR!o{8  
accounting                                        会计，会计学 +&zYZA8v  
accounting advisory serve                        会计咨询服务 :o:e,WKxb  
accounting firm                                 会计师事务所  Rqwzh@}  
accounting information                      会计信息，会计资料 UobyK3.%  
accounting period                             会计期间 =%
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accounting policies                                   会计政策 ^pM+A6 XY  
accounting professional bodies                 会计职业组织，会计职业团体  h:lt<y  
accounting records                                   会计记录 3@5=+z~CW  
accounting responsibility                           会计责任 G-9iowS/A  
accounting service                             会计服务 rkiT1YTY  
accounting standards                                会计准则 n wI!O  
Accounting Standards for Business Enterprises       企业会计准则 yj4+5`|f  
accounting system                             会计系统 E\gim<]  
accounting treatment                                会计处理 ==i[w|  
accuracy                                    准确性，精确性 +[SgO}sF  
additional audit procedures                      追加审计程序 )%!XSsY.N|  
addressee                                         收件人，收信人 Sq:0w  
Administration of State-owned Assets  (the～)     国有资产管理局 r`c_e)STO  
administrative laws and regulations                 行政法规 XZw6Xtn  
adverse impact                                 不利影响，负面影响 Y>jiXl?&  
adverse opinion                                反对意见 GUslPnG  
advisory group                                  咨询组，顾问组 }|%eCVB  
agency fee                                        代理费，代理费用 WyP W*  
aggregate                                          总计，合计为…… f|u#2
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alternation of document and record                 变造文件和记录 s=?g\oR  
alternative audit procedures                      替代审计程序，备选审计程序 '!f5?O+E  
amend                                              修改，修订 iNwqF0  
amortisation                                      摊销 j~j\\Y  
analytical capacity                             分析能力 '+j} >Q  
analytical procedures                               分析性程序 nQ|r"|g  
annual financial statements                        年度会计报表，年度财务报表 EGl^!.'  
appendix                                          附录，附表 ;[RZ0Uy=  
applicable                                         适用的 yV)la@c  
applicable laws and regulations                 适用的法规 /b|0PMX  
application systems                                  应用系统 5SkW-+$  
apply consistently                              一贯地执行，一贯地实施 ;gC|  
appropriate                                       适当的，合适的； ? eV4SH  
征用，挪用 \.
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appropriate authorization                          适当的授权 lI>SUsQFfm  
appropriateness of audit evidence                    审计证据的适当性 fib}b?vk  
approval                                    批准，核准 qY 4#V k  
assertion                                    (会计报表上的)认定；确认 k
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2w)-\/j}  
asset                                                 资产，财产 !x'/9^i~v  
asset restructuring                             资产重组 G\NPV
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assignment of duties                                 职责的划分 0a"igq9t  
assistant                                     助理，助理人员 02BuX]_0g  
associated company                                 联属公司，联营公司 yoAfc  
association                                        联合，结合；协会，社团 ]({~,8s  
assumption                                       假设，假定 q&:=<+2"  
at a given date                                         在某一特定时日 a#T]*(Yq)  
attestation                                         鉴证，公证 \@&_>us  
attestation service                             鉴证服务 DNP13wp@  
audit adjustment                                审计调整 Ecs,$\  
audit areas                                        审计领域 v9T_ 
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audit conclusion                                审计结论 JI vo_7{  
audit effectiveness                             审计效果 %Qk/_ R1  
audit efficiency                                  审计效率 -GLMmZJt  
audit engagement letter                      审计业务约定书 Rb
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audit evidence                                          审计证据 /PsnD_s]5  
audit fee                                    审计费 ws^4?O  
audit files                                          审计档案 3j3N!T9  
audit findings                                     审计中发现的事项 =_0UD{"_0  
audit implementation stage                        审计实施阶段 ]r_;dYa  
audit mark                                        审计标识 Ie%EH  
audit materiality                                 审计重要性 }<'5 z qS  
audit method                                     审计方法 1{P'7IEj  
audit objective                                         审计目标，审计目的 } (!EuLL  
audit of financial statements                      会计报表审计，财务报表审计 n@G[  
audit opinion                                     审计意见 {/pm <k=  
audit period                                      被审计期间，被审计年度 /> 4"~q)  
audit plan                                          审计计划 0@AAulRl  
audit planning                                    编制审计计划，制定审计计划，审计计划 sN5B7)Vc  
audit planning stage                                  审计计划阶段 Y3O#Q)-j$  
audit procedure                                审计程序 'fPdpnJ<  
audit programme                               审计程序表，具体审计计划 ]5%/3P,/  
audit report                                       审计报告 8
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 eilYA_FL.  
audit report with a qualified opinion                 有保留意见的审计报告 IT$25ZF  
audit report with an adverse opinion                否定意见的审计报告 '? jlH0;  
audit report with dual dates                      双重日期审计报告 Uk\Id~xLV  
audit reporting stage                                 审计报告阶段 <I"S#M7-s  
audit responsibility                                   审计责任 S
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audit results                                      审计结果
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audit risk                                          审计风险 (dv]=5""  
audit sampling                                          审计抽样 A2|Ud_  
audit sampling techniques                         审计抽样方法，审计抽样技术 *&f$K1p  
audit strategies                                  审计策略 -ig6w.%lk  
audit summary                                         审计总结，审计小结 zhf.NCSt(  
audit team                                         审计小组 : "1XPr  
audit test                                    审计测试 5ms""LD/  
audit trail                                          审计轨迹 &d|r~NhP  
audit work                                        审计工作 im @h -A]0  
audit working paper                                 审计工作底稿 NB<A>baL*  
audited financial statement                        审计会计报表，已审计财务报表 B,{K*-7)MX  
Auditing Guidelines (the～)                      审计规范指南 5YrBW:_OI  
auditing standards                             审计准则 FHV-BuH5  
audit-oriented working paper                          (审计)业务类工作底稿 XU"~
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authorisation                                     授权 cH>%r^G\  
authorisation of transaction                       交易的授权 YQY%M>F@d%  
availability                                         可获得性 R
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balance                                      余额；差额；平衡 w}=5ElB  
balance sheet                                    资产负债表 8(* [Fe9  
bank                                                 银行 ){UcS/GI=  
bank account                                    银行账户，银行户头 %HJK;   
bank statement                                 银行对账单 oJfr +3I  
barter transaction                              易货交易，以物换物交易 YY!Rz[/  
basis of audit                                    审计依据 [Jv@J\  
basis of preparation                                (会计报表的)编制基础 ,N0#!<}4  
book of account                               账目，账簿 _8E/)M  
borrowing                                         借款，贷款，借债 +>PX&F  
branch                                              分支，分支机构，分店  f& CBU  
brought forward                                (账户余额等的)承上年，承上期，承上页 o]opdw  
budget                                              预算 mrw=T.  
building                                      建筑物；大楼 4]E3cAJ  
business conditions                                  业务情况，经营情况 cb}[S:&|  
business licence                               (企业等的)营业执照 BT(CM,bp  
business relation                                业务关系 /bVoErf  
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