[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 n> MD\ZS  
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审计词汇英汉对照 Az9X#h.vf  
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ability to continue as a going concern               持续经营能力 j';n8|Y9  
acceptability                                     可接受性，可接受程度 $Q8P@L)[  
acceptable level of detection risk                     检查风险的可接受水平 '"`  Lv/  
acceptance of engagement                       接受委托 4id3P{aU  
accepting the engagement for the first time              首次接受委托 B;eW/#`  
access to asset                                         对资产的接触 *I:mw8t  
according to                                     根据，依据，依照 PSW#^o  
account balance                                账户余额 4-y6MH  
account for                                       对……进行会计处理，核算；解释 d@-wi%,^  
accounting                                        会计，会计学 _/|8%])  
accounting advisory serve                        会计咨询服务 ':,>eL#+uV  
accounting firm                                 会计师事务所 rW:iBq  
accounting information                      会计信息，会计资料 qPsyqn?Y|  
accounting period                             会计期间 X !T|07#c  
accounting policies                                   会计政策 &}zRH}s;  
accounting professional bodies                 会计职业组织，会计职业团体 UUl*f!&
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accounting records                                   会计记录 wX-RQ[2X  
accounting responsibility                           会计责任 davvI$TA  
accounting service                             会计服务 *I=_*LoG2  
accounting standards                                会计准则 Dp!;7e s|  
Accounting Standards for Business Enterprises       企业会计准则 z8b _ _%Br  
accounting system                             会计系统 q z=yMIy=  
accounting treatment                                会计处理 XK1fHfCEa  
accuracy                                    准确性，精确性 PPN q:,  
additional audit procedures                      追加审计程序 f4R1$(<  
addressee                                         收件人，收信人 0;vtdM[_  
Administration of State-owned Assets  (the～)     国有资产管理局 N%O
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administrative laws and regulations                 行政法规 Y.E?;iS
  
adverse impact                                 不利影响，负面影响 a ]>VZOet  
adverse opinion                                反对意见 }W1^ t  
advisory group                                  咨询组，顾问组 D2Y&[zgv  
agency fee                                        代理费，代理费用 ~Y% : 3  
aggregate                                          总计，合计为…… SLSF
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alternation of document and record                 变造文件和记录 ]yo_wGiwY  
alternative audit procedures                      替代审计程序，备选审计程序 xYmdCf@H  
amend                                              修改，修订 DK)u)?!  
amortisation                                      摊销 ^Ss<X}es-  
analytical capacity                             分析能力 ?3[tJreVj  
analytical procedures                               分析性程序 VR"8 Di&)  
annual financial statements                        年度会计报表，年度财务报表 /;DjJpwf0  
appendix                                          附录，附表 ?F1wh2oq  
applicable                                         适用的 U%L -NMe  
applicable laws and regulations                 适用的法规 r9?o$=T  
application systems                                  应用系统 ja?s@Y}-9s  
apply consistently                              一贯地执行，一贯地实施 0"TgLd  
appropriate                                       适当的，合适的； g+.0c=G(  
征用，挪用 Cgo9
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appropriate authorization                          适当的授权 S:#e8H_7m]  
appropriateness of audit evidence                    审计证据的适当性 $cq!RgRn  
approval                                    批准，核准 dnix:'D1  
assertion                                    (会计报表上的)认定；确认 ,pn)>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 L+73aN  
asset                                                 资产，财产 ):S!Nl  
asset restructuring                             资产重组 iNX
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assignment of duties                                 职责的划分 6>s=CiZB  
assistant                                     助理，助理人员 4X*Q6rW  
associated company                                 联属公司，联营公司 +mi
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association                                        联合，结合；协会，社团 gd K*"U  
assumption                                       假设，假定 +uELTHH=  
at a given date                                         在某一特定时日 p/N62G  
attestation                                         鉴证，公证 zb>;?et;)  
attestation service                             鉴证服务 0F1u W>D1  
audit adjustment                                审计调整 `T=1<Twc  
audit areas                                        审计领域 #J\s%60pt  
audit conclusion                                审计结论 |f<9miNu  
audit effectiveness                             审计效果 <z',]hy  
audit efficiency                                  审计效率 of= ql  
audit engagement letter                      审计业务约定书 \p3v#0R{  
audit evidence                                          审计证据 Y_+ SA|s  
audit fee                                    审计费 g#}tm<
 
audit files                                          审计档案 Uh}+"h5  
audit findings                                     审计中发现的事项 s047"Q  
audit implementation stage                        审计实施阶段 .ots?Ns  
audit mark                                        审计标识 e9lOk)`t  
audit materiality                                 审计重要性 L$SMfx  
audit method                                     审计方法 '^DUq?E4  
audit objective                                         审计目标，审计目的 8]HY. $E  
audit of financial statements                      会计报表审计，财务报表审计 pD[pTMG@$  
audit opinion                                     审计意见 dkpQZXi9%  
audit period                                      被审计期间，被审计年度 PGkCOmq   
audit plan                                          审计计划 'aZASPn[  
audit planning                                    编制审计计划，制定审计计划，审计计划 /eb-'m  
audit planning stage                                  审计计划阶段 >%l:Dw\A:
 
audit procedure                                审计程序 xdqK.Z%  
audit programme                               审计程序表，具体审计计划 oK$'9c5<  
audit report                                       审计报告 RbKwO} z$q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H~eGgm;p  
audit report with a qualified opinion                 有保留意见的审计报告 1U'ZVJ5bpK  
audit report with an adverse opinion                否定意见的审计报告 ^\T]r<rCY  
audit report with dual dates                      双重日期审计报告 T=>vh *J  
audit reporting stage                                 审计报告阶段 1LX)4TCC  
audit responsibility                                   审计责任 V,vc_d?,_o  
audit results                                      审计结果 k/@Tr
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audit risk                                          审计风险 h"r!q[MNo  
audit sampling                                          审计抽样 (Igu:=  
audit sampling techniques                         审计抽样方法，审计抽样技术 z>p]/Sa  
audit strategies                                  审计策略 AX K95eS  
audit summary                                         审计总结，审计小结 i(Vm!Y82  
audit team                                         审计小组
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audit test                                    审计测试 *{4 ETr7  
audit trail                                          审计轨迹 S}b~_}  
audit work                                        审计工作 o[oqPN3$Y  
audit working paper                                 审计工作底稿 ##GY<\",;  
audited financial statement                        审计会计报表，已审计财务报表 a5 bPEJ=I  
Auditing Guidelines (the～)                      审计规范指南 'B,KFA<
 
auditing standards                             审计准则 _N@(Y:  
audit-oriented working paper                          (审计)业务类工作底稿 n$xszuNJ`  
authorisation                                     授权 c;^A)_/  
authorisation of transaction                       交易的授权 Qh8C,"a  
availability                                         可获得性
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balance                                      余额；差额；平衡 nd.hHQ   
balance sheet                                    资产负债表 N8QH*FX/F1  
bank                                                 银行 4kh8W~i;/  
bank account                                    银行账户，银行户头 Mt=R*M}D0  
bank statement                                 银行对账单 x;(g  
barter transaction                              易货交易，以物换物交易 dXK-&Po'  
basis of audit                                    审计依据 /?U!y?t&@  
basis of preparation                                (会计报表的)编制基础 {Xv3:"E"O  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 %/!+(7 D  
branch                                              分支，分支机构，分店 ]Zk}ZG>6  
brought forward                                (账户余额等的)承上年，承上期，承上页 >jKjh!`)!e  
budget                                              预算 tgB=vIw?3  
building                                      建筑物；大楼 a ea0+,;  
business conditions                                  业务情况，经营情况 \%4|t,en  
business licence                               (企业等的)营业执照 He<;4?:  
business relation                                业务关系 8)? _{  
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