[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 ">$.>sn{  
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审计词汇英汉对照 Kterp%J?  
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ability to continue as a going concern               持续经营能力 N\Nwmx  
acceptability                                     可接受性，可接受程度 c UJUZ@ol  
acceptable level of detection risk                     检查风险的可接受水平 j?eWh#[K"  
acceptance of engagement                       接受委托 =aL=SC+  
accepting the engagement for the first time              首次接受委托 ^ W/,Z`  
access to asset                                         对资产的接触 \a\J0&Z  
according to                                     根据，依据，依照 ]g}Tqf/N%  
account balance                                账户余额 >9?BJv2  
account for                                       对……进行会计处理，核算；解释 P:`tL)W_  
accounting                                        会计，会计学 G/cE2nD  
accounting advisory serve                        会计咨询服务 2!UNFv#=$  
accounting firm                                 会计师事务所 6[iuCMOZ  
accounting information                      会计信息，会计资料 u0& aw  
accounting period                             会计期间 f;Cu@z{b  
accounting policies                                   会计政策 ="M7F0k  
accounting professional bodies                 会计职业组织，会计职业团体 /CXrxeo  
accounting records                                   会计记录
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accounting responsibility                           会计责任 ;'\#+GZ9p  
accounting service                             会计服务 \&|zD"*  
accounting standards                                会计准则 w-[A"M]I  
Accounting Standards for Business Enterprises       企业会计准则 NrC(.*?m  
accounting system                             会计系统 p-KMELB  
accounting treatment                                会计处理 !;[cm|<E  
accuracy                                    准确性，精确性 DA0{s  
additional audit procedures                      追加审计程序 #gHs!b-g@  
addressee                                         收件人，收信人 Glt%%TJb  
Administration of State-owned Assets  (the～)     国有资产管理局 E`^?2dv+/  
administrative laws and regulations                 行政法规 )isJ^ *6y  
adverse impact                                 不利影响，负面影响 hM":?Rx  
adverse opinion                                反对意见 )2 Omsh  
advisory group                                  咨询组，顾问组 uU7s4oJ|  
agency fee                                        代理费，代理费用 k!%[W,*  
aggregate                                          总计，合计为…… <%@S-+D`]  
alternation of document and record                 变造文件和记录 G:n,u$2a<  
alternative audit procedures                      替代审计程序，备选审计程序 yUZ;keQ_Tw  
amend                                              修改，修订 aP%&-W$D|  
amortisation                                      摊销 ]["=K!la:  
analytical capacity                             分析能力 5>o<!0g  
analytical procedures                               分析性程序 N*dO'ol  
annual financial statements                        年度会计报表，年度财务报表 4V$DV!dPQ}  
appendix                                          附录，附表 Q%x |  
applicable                                         适用的 dWg09sx  
applicable laws and regulations                 适用的法规 . q=sC?D  
application systems                                  应用系统 ] i}3
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apply consistently                              一贯地执行，一贯地实施 01UEd8  
appropriate                                       适当的，合适的； `#X\@?'5  
征用，挪用 |.]:#)^X?  
appropriate authorization                          适当的授权 )^G&p[G  
appropriateness of audit evidence                    审计证据的适当性 C2 ~ t  
approval                                    批准，核准 *1Q~/<W  
assertion                                    (会计报表上的)认定；确认 [c{/0*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 > @Ux8#  
asset                                                 资产，财产 G^Z SQ!  
asset restructuring                             资产重组 ";I|\ T  
assignment of duties                                 职责的划分 L(a){<c  
assistant                                     助理，助理人员 8T}Ycm5}  
associated company                                 联属公司，联营公司 L_3undy,  
association                                        联合，结合；协会，社团 4h|48</  
assumption                                       假设，假定 |_=o0 lf  
at a given date                                         在某一特定时日 Z+zx*(X  
attestation                                         鉴证，公证 i2PPVT  
attestation service                             鉴证服务 q#8$@*I  
audit adjustment                                审计调整 !,f#oCL  
audit areas                                        审计领域 Jgf73IX[  
audit conclusion                                审计结论 4 Ar\`{c>  
audit effectiveness                             审计效果 r9x.c7=O  
audit efficiency                                  审计效率 ,ZVC
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audit engagement letter                      审计业务约定书 AWp{n  
audit evidence                                          审计证据 ?qn0].  
audit fee                                    审计费 Dm,*G`Js  
audit files                                          审计档案 SiD [54OM  
audit findings                                     审计中发现的事项 YQB.3  
audit implementation stage                        审计实施阶段 Cst:5m0!  
audit mark                                        审计标识 E(5'vr0  
audit materiality                                 审计重要性 rA/jNX@S  
audit method                                     审计方法 i.0} d5Y  
audit objective                                         审计目标，审计目的 zi^T?<t  
audit of financial statements                      会计报表审计，财务报表审计 )PM&x   
audit opinion                                     审计意见 p4\r`  
audit period                                      被审计期间，被审计年度 !y8/El  
audit plan                                          审计计划 g$qNK`y  
audit planning                                    编制审计计划，制定审计计划，审计计划 {=(GY@yU/  
audit planning stage                                  审计计划阶段 mN_KAln  
audit procedure                                审计程序 07zbx6:t  
audit programme                               审计程序表，具体审计计划 l8"  
audit report                                       审计报告 MX=mGfoa  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |@J:A!  
audit report with a qualified opinion                 有保留意见的审计报告 CM; r\,o  
audit report with an adverse opinion                否定意见的审计报告 -ejH%CT  
audit report with dual dates                      双重日期审计报告 2#sJ`pdQ  
audit reporting stage                                 审计报告阶段 K_@[%  
audit responsibility                                   审计责任 kIHfLwh9N  
audit results                                      审计结果 "V|1w>s  
audit risk                                          审计风险 {8NnRnzU  
audit sampling                                          审计抽样 dS7?[[pg9  
audit sampling techniques                         审计抽样方法，审计抽样技术 9-<EeV_/  
audit strategies                                  审计策略 *vx!twu1o  
audit summary                                         审计总结，审计小结 %U q
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audit team                                         审计小组 mL!)(B b  
audit test                                    审计测试 '
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audit trail                                          审计轨迹 Up61Xn  
audit work                                        审计工作 VA9" Au  
audit working paper                                 审计工作底稿 l;4},N  
audited financial statement                        审计会计报表，已审计财务报表 u$7od$&S  
Auditing Guidelines (the～)                      审计规范指南 a$f$C
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auditing standards                             审计准则 ={Bcbj{  
audit-oriented working paper                          (审计)业务类工作底稿 Vb0((c%&  
authorisation                                     授权 6}aIb.j  
authorisation of transaction                       交易的授权 .xRJ )9q  
availability                                         可获得性 -Y#YwBy;M  
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balance                                      余额；差额；平衡 }i32  
balance sheet                                    资产负债表 LwpO_/qV  
bank                                                 银行 g]^@bxdg  
bank account                                    银行账户，银行户头 nf,R+oX  
bank statement                                 银行对账单 3"ALohlL  
barter transaction                              易货交易，以物换物交易 &E0d{2  
basis of audit                                    审计依据 3},0b8};  
basis of preparation                                (会计报表的)编制基础 ZK =`Y@  
book of account                               账目，账簿 k"*A@  
borrowing                                         借款，贷款，借债 )aW;w|#n  
branch                                              分支，分支机构，分店 WoP5[.G  
brought forward                                (账户余额等的)承上年，承上期，承上页 7Eo
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budget                                              预算 <ID/\Qx`q  
building                                      建筑物；大楼 dLV>FpA\  
business conditions                                  业务情况，经营情况 XBd/,:q
  
business licence                               (企业等的)营业执照 Fa}3
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business relation                                业务关系 =!rdn#KH  
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