[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 wc@X.Q[  
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审计词汇英汉对照 1Faf$J~7|  
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ability to continue as a going concern               持续经营能力 U[-o> W#  
acceptability                                     可接受性，可接受程度 dh iuI|?@  
acceptable level of detection risk                     检查风险的可接受水平 :gibfk]C  
acceptance of engagement                       接受委托 / &5,3rU.G  
accepting the engagement for the first time              首次接受委托 SYJD?&C;  
access to asset                                         对资产的接触 yjX9oxhtL  
according to                                     根据，依据，依照 X=&ET)8-Y  
account balance                                账户余额 ',@3>T**  
account for                                       对……进行会计处理，核算；解释 FIhk@TKa  
accounting                                        会计，会计学 K#d`Hyx  
accounting advisory serve                        会计咨询服务 `wEb<H  
accounting firm                                 会计师事务所 9G5rcYi  
accounting information                      会计信息，会计资料 RWZ SQ~  
accounting period                             会计期间 +.[ <%  
accounting policies                                   会计政策 Y\k#*\'Y~  
accounting professional bodies                 会计职业组织，会计职业团体 Z]Cq3~l  
accounting records                                   会计记录 g3/W=~r  
accounting responsibility                           会计责任 3z?> j]  
accounting service                             会计服务 :Yh+>c}N  
accounting standards                                会计准则 L|xbR#v  
Accounting Standards for Business Enterprises       企业会计准则 g-bK|6?yz  
accounting system                             会计系统 YnAm{YyI  
accounting treatment                                会计处理 nh>vixe  
accuracy                                    准确性，精确性 8qT ys8  
additional audit procedures                      追加审计程序 BC.87Fji/  
addressee                                         收件人，收信人 \'D0'\:vz  
Administration of State-owned Assets  (the～)     国有资产管理局 5L%'@`mX  
administrative laws and regulations                 行政法规 n
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adverse impact                                 不利影响，负面影响 (m/G(wg  
adverse opinion                                反对意见 v>)"HL"XG  
advisory group                                  咨询组，顾问组 G4X|Bka  
agency fee                                        代理费，代理费用 nRS}}6Q  
aggregate                                          总计，合计为…… u|TeE\0  
alternation of document and record                 变造文件和记录 )9`qG:b'  
alternative audit procedures                      替代审计程序，备选审计程序 \&3+D8H>n  
amend                                              修改，修订 <0&*9ZeD  
amortisation                                      摊销 OKR "4n:  
analytical capacity                             分析能力 06Sceq  
analytical procedures                               分析性程序 M`!H"R7  
annual financial statements                        年度会计报表，年度财务报表 )23H1  
appendix                                          附录，附表 )~JHgl  
applicable                                         适用的 "$^ ~!1~  
applicable laws and regulations                 适用的法规 UECK:61Me  
application systems                                  应用系统 ZDYJ\}=  
apply consistently                              一贯地执行，一贯地实施  w``ST  
appropriate                                       适当的，合适的； VU
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征用，挪用 K=h9Ce  
appropriate authorization                          适当的授权 )U:m:cr<  
appropriateness of audit evidence                    审计证据的适当性 &.Qrs:U  
approval                                    批准，核准 oIzj,v8$  
assertion                                    (会计报表上的)认定；确认 qiBVG H  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 P* BmHz4KL  
asset                                                 资产，财产 {qJ1ko)$  
asset restructuring                             资产重组 ag[wdoj  
assignment of duties                                 职责的划分 K;H&n1  
assistant                                     助理，助理人员 +.FEq*V  
associated company                                 联属公司，联营公司 L48_96  
association                                        联合，结合；协会，社团 xr Jg\to{i  
assumption                                       假设，假定 ,m|h<faZL
 
at a given date                                         在某一特定时日 F/kWHVHU[  
attestation                                         鉴证，公证 ZG8DIV\D7  
attestation service                             鉴证服务 =K[yT:  
audit adjustment                                审计调整 0-Ku7<a  
audit areas                                        审计领域 _|I#{jK  
audit conclusion                                审计结论 `e&Suyf4B  
audit effectiveness                             审计效果 L\"d  
audit efficiency                                  审计效率 `kXs;T6&  
audit engagement letter                      审计业务约定书 PB*&a YLU  
audit evidence                                          审计证据 4p ;`C  
audit fee                                    审计费 _8UU'1d  
audit files                                          审计档案 Jk n>S#SZ  
audit findings                                     审计中发现的事项 Y)2,PES=  
audit implementation stage                        审计实施阶段 Moza".fiN  
audit mark                                        审计标识 []1C$.5DD  
audit materiality                                 审计重要性 By4<2u38u  
audit method                                     审计方法 I-(zaqp@  
audit objective                                         审计目标，审计目的 v$wIm,j  
audit of financial statements                      会计报表审计，财务报表审计 w;amZgD>  
audit opinion                                     审计意见 ItrDJ'  
audit period                                      被审计期间，被审计年度 bJTBjS-7  
audit plan                                          审计计划 #h ]g?*}OJ  
audit planning                                    编制审计计划，制定审计计划，审计计划 d^ 8ZeC#  
audit planning stage                                  审计计划阶段 :tg)p+KB  
audit procedure                                审计程序 x g  
audit programme                               审计程序表，具体审计计划 kxhWq:[c  
audit report                                       审计报告 _A9AEi'.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @K!T,U  
audit report with a qualified opinion                 有保留意见的审计报告 jm/`iXnMf  
audit report with an adverse opinion                否定意见的审计报告 bK&+5t&  
audit report with dual dates                      双重日期审计报告 Feq]U?  
audit reporting stage                                 审计报告阶段 \Uq(Zga4)  
audit responsibility                                   审计责任 33B]R Gq  
audit results                                      审计结果 VjZ|$k  
audit risk                                          审计风险 Lnl=.z`jK  
audit sampling                                          审计抽样 +iRh
  
audit sampling techniques                         审计抽样方法，审计抽样技术 {_p_%;  
audit strategies                                  审计策略 ( ^Nz9{  
audit summary                                         审计总结，审计小结 )Y{L&A  
audit team                                         审计小组 V {ddr:]
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audit test                                    审计测试 Dp-z[]})1  
audit trail                                          审计轨迹 S;#'M![8  
audit work                                        审计工作 +VOK%8,p  
audit working paper                                 审计工作底稿 <R=Zs[9M1  
audited financial statement                        审计会计报表，已审计财务报表 >_T-u<E  
Auditing Guidelines (the～)                      审计规范指南 )1`0PJoHE  
auditing standards                             审计准则 j'"J%e]  
audit-oriented working paper                          (审计)业务类工作底稿 >!1-lfa8
 
authorisation                                     授权 vV-`jsq20H  
authorisation of transaction                       交易的授权 w+u3*/Zf  
availability                                         可获得性 ; )@~  
B ^8N}9a  
balance                                      余额；差额；平衡 Y&Z.2>b
 
balance sheet                                    资产负债表 M
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bank                                                 银行 [5Mr@f4 I  
bank account                                    银行账户，银行户头 o`z]|G1''  
bank statement                                 银行对账单 5K8^WK  
barter transaction                              易货交易，以物换物交易 srrgvG,  
basis of audit                                    审计依据 .Rs^Y ZF  
basis of preparation                                (会计报表的)编制基础 M&9+6e'-F  
book of account                               账目，账簿 tW}'g:s  
borrowing                                         借款，贷款，借债 MeZf*' J  
branch                                              分支，分支机构，分店 5MJS ~(  
brought forward                                (账户余额等的)承上年，承上期，承上页 *_\_'@1|J)  
budget                                              预算 {8bSB.?R  
building                                      建筑物；大楼 _ZSR.w}j/  
business conditions                                  业务情况，经营情况 V/9!K%y  
business licence                               (企业等的)营业执照 d)Y}>@:W  
business relation                                业务关系 tJ$_lk ~6q  
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