[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 /i[1$/*  
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审计词汇英汉对照 ?Q?=I,2bP  
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ability to continue as a going concern               持续经营能力 # $N)  
acceptability                                     可接受性，可接受程度 y E;n.L  
acceptable level of detection risk                     检查风险的可接受水平 '5f6 M^}|2  
acceptance of engagement                       接受委托 ]"wl*$N  
accepting the engagement for the first time              首次接受委托 VfV|fuW  
access to asset                                         对资产的接触 6T`F'Fk[  
according to                                     根据，依据，依照 ?q*,,+'0  
account balance                                账户余额 G`D~OI  
account for                                       对……进行会计处理，核算；解释 T4c]VWtD  
accounting                                        会计，会计学 8kRqF?rbj  
accounting advisory serve                        会计咨询服务 4#MPD  
accounting firm                                 会计师事务所 }hm"49,O  
accounting information                      会计信息，会计资料 U!TSAg
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accounting period                             会计期间 ~MpcVI_K  
accounting policies                                   会计政策 eI^Q!b8n  
accounting professional bodies                 会计职业组织，会计职业团体 >V,i7v*?  
accounting records                                   会计记录 `[(.Q  
accounting responsibility                           会计责任 b
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accounting service                             会计服务 K(: _52rt  
accounting standards                                会计准则 U65a_dakk  
Accounting Standards for Business Enterprises       企业会计准则 o8ERU($/  
accounting system                             会计系统 =[ +)T[  
accounting treatment                                会计处理 ([#4H3uO-  
accuracy                                    准确性，精确性 5bZjW~d  
additional audit procedures                      追加审计程序 1y{@fg~..  
addressee                                         收件人，收信人 |<aF)S4  
Administration of State-owned Assets  (the～)     国有资产管理局 m"|AD/2;(  
administrative laws and regulations                 行政法规 (rT1wup  
adverse impact                                 不利影响，负面影响 &F 3'tf?  
adverse opinion                                反对意见 j@guB:0  
advisory group                                  咨询组，顾问组 [ U`})  
agency fee                                        代理费，代理费用 !l7D1i~  
aggregate                                          总计，合计为…… CKu
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alternation of document and record                 变造文件和记录 9*ek5vPB  
alternative audit procedures                      替代审计程序，备选审计程序 o-ee3j.  
amend                                              修改，修订 D|gI3i  
amortisation                                      摊销 /ygC_,mx  
analytical capacity                             分析能力 z]V%&f  
analytical procedures                               分析性程序 Y@#rGV>  
annual financial statements                        年度会计报表，年度财务报表 -LnNA`-  
appendix                                          附录，附表 oScKL#Hu  
applicable                                         适用的 GEGg S&SM  
applicable laws and regulations                 适用的法规 ?3t]9z  
application systems                                  应用系统 nuucYm%IF-  
apply consistently                              一贯地执行，一贯地实施 a{y"vVQOF  
appropriate                                       适当的，合适的； SmMJ%lgA6  
征用，挪用 qy^sdqHl@  
appropriate authorization                          适当的授权 h+ggrwg'  
appropriateness of audit evidence                    审计证据的适当性 >>I~v)a>w  
approval                                    批准，核准 m`lxQik  
assertion                                    (会计报表上的)认定；确认 RLE6=#4  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ][[\!og  
asset                                                 资产，财产 7.!`c-8 u  
asset restructuring                             资产重组 rv26vnJy"  
assignment of duties                                 职责的划分 dFw>SYrpu  
assistant                                     助理，助理人员 3x6@::s~  
associated company                                 联属公司，联营公司 wF.S ,|  
association                                        联合，结合；协会，社团 [7+dZL[  
assumption                                       假设，假定 Pf?zszvs  
at a given date                                         在某一特定时日 >VE!3'/'  
attestation                                         鉴证，公证 yu98d1  
attestation service                             鉴证服务 Y5XhV;16  
audit adjustment                                审计调整 |\#6?y[o  
audit areas                                        审计领域 qCUn. mI  
audit conclusion                                审计结论 wS%j!|xhlV  
audit effectiveness                             审计效果 S>N/K  
audit efficiency                                  审计效率 us2RW<Oxv  
audit engagement letter                      审计业务约定书 5a^b{=#Y  
audit evidence                                          审计证据 l6y*SW5+  
audit fee                                    审计费 ,nnVHBN  
audit files                                          审计档案 h
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audit findings                                     审计中发现的事项 ](tv`1A,Wd  
audit implementation stage                        审计实施阶段 iO2%$Jw9\  
audit mark                                        审计标识 {T(z@0Xu  
audit materiality                                 审计重要性 w.0
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audit method                                     审计方法 C0#"U f  
audit objective                                         审计目标，审计目的 Ip&Q'"HYj  
audit of financial statements                      会计报表审计，财务报表审计 jC3)^E@:"  
audit opinion                                     审计意见 d:%!)s  
audit period                                      被审计期间，被审计年度 NkYU3[m$v  
audit plan                                          审计计划 \NTNB9>CO  
audit planning                                    编制审计计划，制定审计计划，审计计划 dZ i?Z  
audit planning stage                                  审计计划阶段 #CcWsI>+w>  
audit procedure                                审计程序 W4V !7_  
audit programme                               审计程序表，具体审计计划 xZ.c@u6:  
audit report                                       审计报告 QmR E<i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'd
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audit report with a qualified opinion                 有保留意见的审计报告 uNS ]n}  
audit report with an adverse opinion                否定意见的审计报告 $ri 'tJ+  
audit report with dual dates                      双重日期审计报告 h
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audit reporting stage                                 审计报告阶段 B 4m y  
audit responsibility                                   审计责任 Ix1[ $
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audit results                                      审计结果 k2t#O%_f  
audit risk                                          审计风险 /4_^'RB  
audit sampling                                          审计抽样 *5Aq\g,n  
audit sampling techniques                         审计抽样方法，审计抽样技术 %Tvy|L ,  
audit strategies                                  审计策略 cUPC8k.1  
audit summary                                         审计总结，审计小结 O%R*1 P9  
audit team                                         审计小组 iTpU4 Qsj  
audit test                                    审计测试 pQ/ bIuq  
audit trail                                          审计轨迹 VsTa!V^~  
audit work                                        审计工作 0s+pcqOd^  
audit working paper                                 审计工作底稿 #5a'Z+  
audited financial statement                        审计会计报表，已审计财务报表 tMnwY'  
Auditing Guidelines (the～)                      审计规范指南 /:o (Ghc?  
auditing standards                             审计准则 >~)IsQ*%  
audit-oriented working paper                          (审计)业务类工作底稿 kIlK"=  
authorisation                                     授权 /N?vV p  
authorisation of transaction                       交易的授权 q(YFt*(;w  
availability                                         可获得性 {%cm;o[7o  
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balance                                      余额；差额；平衡 CTOrBl$70  
balance sheet                                    资产负债表 \Tii S  
bank                                                 银行 DD
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bank account                                    银行账户，银行户头 WymBjDos:  
bank statement                                 银行对账单 $
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barter transaction                              易货交易，以物换物交易 LnY`f -H  
basis of audit                                    审计依据 I'$}n$UvZ  
basis of preparation                                (会计报表的)编制基础 BMlu>,  
book of account                               账目，账簿 !/|^ )d^U  
borrowing                                         借款，贷款，借债 Y#[>j4<T  
branch                                              分支，分支机构，分店 !(L\X'jH  
brought forward                                (账户余额等的)承上年，承上期，承上页 g-cC&)0Q  
budget                                              预算 A
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building                                      建筑物；大楼 M(+ ;AS?;  
business conditions                                  业务情况，经营情况 Z/hk)GI  
business licence                               (企业等的)营业执照 v?S~ =$.  
business relation                                业务关系 @Y8/#6KE  
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