[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 uw;s](~E  
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审计词汇英汉对照 N=:yl/M  
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ability to continue as a going concern               持续经营能力 Nb(se*Y#  
acceptability                                     可接受性，可接受程度 aD0w82s]J  
acceptable level of detection risk                     检查风险的可接受水平 jS|(g##4  
acceptance of engagement                       接受委托 yh lZdF  
accepting the engagement for the first time              首次接受委托  @(Q4  
access to asset                                         对资产的接触 +h*&r~T  
according to                                     根据，依据，依照 0^{z q|%Q!  
account balance                                账户余额 (Z6[a{}1i  
account for                                       对……进行会计处理，核算；解释 =XudL^GF  
accounting                                        会计，会计学 >8jDW "Ua  
accounting advisory serve                        会计咨询服务 q;Qpd]H  
accounting firm                                 会计师事务所 *)u
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accounting information                      会计信息，会计资料 hq\KSFP  
accounting period                             会计期间 'Y>!xm  
accounting policies                                   会计政策 .hZ =8y9  
accounting professional bodies                 会计职业组织，会计职业团体 a?Q~C<k  
accounting records                                   会计记录 tHhY1[A8m  
accounting responsibility                           会计责任 Z&J417buk  
accounting service                             会计服务 *1%=?:$(r6  
accounting standards                                会计准则 Og-Mnx3  
Accounting Standards for Business Enterprises       企业会计准则 ;2%3~L8?V  
accounting system                             会计系统 p72 +:I  
accounting treatment                                会计处理 zB 7wGl9  
accuracy                                    准确性，精确性 E2%7v  
additional audit procedures                      追加审计程序 Fv e,
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addressee                                         收件人，收信人 rPr#V1}1a  
Administration of State-owned Assets  (the～)     国有资产管理局 vad " N  
administrative laws and regulations                 行政法规 r_ r+&4n  
adverse impact                                 不利影响，负面影响 H${Ym BG  
adverse opinion                                反对意见 v }P~g  
advisory group                                  咨询组，顾问组 7B+?1E(  
agency fee                                        代理费，代理费用 (|O
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aggregate                                          总计，合计为…… f~W.i]  
alternation of document and record                 变造文件和记录 mX,#|qL
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alternative audit procedures                      替代审计程序，备选审计程序 K\n %&w  
amend                                              修改，修订 $
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amortisation                                      摊销 _%<7!|"  
analytical capacity                             分析能力 ki}Uw#  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 '_(oa<g  
appendix                                          附录，附表 XwlUkw"q  
applicable                                         适用的 |%zhwDQ.  
applicable laws and regulations                 适用的法规 t}NxD`8  
application systems                                  应用系统 Fd|:7NRA<  
apply consistently                              一贯地执行，一贯地实施 c WK@O>  
appropriate                                       适当的，合适的； )?Jj#HtW  
征用，挪用 @0B<b7Jv  
appropriate authorization                          适当的授权 ?86h:9  
appropriateness of audit evidence                    审计证据的适当性 s?OGB}  
approval                                    批准，核准 (Grj_p6O  
assertion                                    (会计报表上的)认定；确认 dbnH#0i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q"Q|]f*  
asset                                                 资产，财产 eb.`Q+Gb  
asset restructuring                             资产重组 LnR3C:NO k  
assignment of duties                                 职责的划分 [-Q"A 6!Zd  
assistant                                     助理，助理人员 r@s, cCK9?  
associated company                                 联属公司，联营公司 P\SD_8  
association                                        联合，结合；协会，社团 iAup',AZg  
assumption                                       假设，假定 li NPXS+  
at a given date                                         在某一特定时日 Y^3tk}yru  
attestation                                         鉴证，公证 | b@?]M  
attestation service                             鉴证服务 oqE h_[.  
audit adjustment                                审计调整 `.[hOQ7
 
audit areas                                        审计领域 7"8HlOHA  
audit conclusion                                审计结论 dqd Qt_  
audit effectiveness                             审计效果 /<|J\G21  
audit efficiency                                  审计效率 azOp53zR  
audit engagement letter                      审计业务约定书 f_;3 |i  
audit evidence                                          审计证据 xx/DD%IZ  
audit fee                                    审计费 1 4(?mM3   
audit files                                          审计档案 ,QG,tf?  
audit findings                                     审计中发现的事项 TzX>d<x  
audit implementation stage                        审计实施阶段 paMw88*u  
audit mark                                        审计标识 !kmo%+  
audit materiality                                 审计重要性 U76:F?MH  
audit method                                     审计方法 lzm9ClkfH  
audit objective                                         审计目标，审计目的 D8Ni=.ALL  
audit of financial statements                      会计报表审计，财务报表审计 *OsXjL`f  
audit opinion                                     审计意见 i<=@7W  
audit period                                      被审计期间，被审计年度 _#N~$   
audit plan                                          审计计划 /a9+R)Al  
audit planning                                    编制审计计划，制定审计计划，审计计划 B=n]N+  
audit planning stage                                  审计计划阶段 8U\ +b?}  
audit procedure                                审计程序 D(Xv shQ  
audit programme                               审计程序表，具体审计计划 a&Z|3+ZA  
audit report                                       审计报告 R`s /^0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Snh\Fgdz  
audit report with a qualified opinion                 有保留意见的审计报告 QouTMS-b  
audit report with an adverse opinion                否定意见的审计报告 G.<9K9K  
audit report with dual dates                      双重日期审计报告 Uv%"45&7  
audit reporting stage                                 审计报告阶段 u&pLF%'EQ  
audit responsibility                                   审计责任 z!RA=]3h  
audit results                                      审计结果 tK8
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audit risk                                          审计风险 _VY]  
audit sampling                                          审计抽样 sy> Pn  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^Jc~G~x4*  
audit strategies                                  审计策略 C,fIwqOr3  
audit summary                                         审计总结，审计小结 1b_->_9  
audit team                                         审计小组 G%'h'AV"  
audit test                                    审计测试 #uey1I@"9  
audit trail                                          审计轨迹 0*t
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audit work                                        审计工作 ",~3&wx  
audit working paper                                 审计工作底稿 J!yc9 Q  
audited financial statement                        审计会计报表，已审计财务报表 )FU4iN)ei  
Auditing Guidelines (the～)                      审计规范指南 !q7M+j4  
auditing standards                             审计准则 ;#f%vs>Y7i  
audit-oriented working paper                          (审计)业务类工作底稿 xn6E f"  
authorisation                                     授权 o8Bo%OjE  
authorisation of transaction                       交易的授权 $F/&/Aa  
availability                                         可获得性 b*p,s9k7  
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balance                                      余额；差额；平衡 8mCr6$|
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balance sheet                                    资产负债表 MTLcLmdO  
bank                                                 银行 :ye)%UU"|:  
bank account                                    银行账户，银行户头 J^t=.-a|  
bank statement                                 银行对账单 CTPn'P=\C  
barter transaction                              易货交易，以物换物交易 poXkH@[O  
basis of audit                                    审计依据 4)XN1r:  
basis of preparation                                (会计报表的)编制基础 gHox{*hb[  
book of account                               账目，账簿 MJ92S(  
borrowing                                         借款，贷款，借债 ef,6>xv  
branch                                              分支，分支机构，分店 Ylo@  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?Bh}  
budget                                              预算 v $pARt  
building                                      建筑物；大楼 wv?`3:co  
business conditions                                  业务情况，经营情况 KTf!Pf?g  
business licence                               (企业等的)营业执照 rylllJz|L:  
business relation                                业务关系 FWD9!M
K  
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