[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 2$M,*Dnr  
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审计词汇英汉对照 q<n[.u1@  
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ability to continue as a going concern               持续经营能力 5B1G?`]?  
acceptability                                     可接受性，可接受程度 +fM&su=wl  
acceptable level of detection risk                     检查风险的可接受水平 J5;5-:N  
acceptance of engagement                       接受委托 %Ys$@dB  
accepting the engagement for the first time              首次接受委托 uM<|@`&b  
access to asset                                         对资产的接触 (
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according to                                     根据，依据，依照
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account balance                                账户余额 y`4{!CEyLW  
account for                                       对……进行会计处理，核算；解释 .hKhrcQp  
accounting                                        会计，会计学 cg,Ua !c  
accounting advisory serve                        会计咨询服务 jO=*: {#x  
accounting firm                                 会计师事务所 {J2#eiF  
accounting information                      会计信息，会计资料 W@^J6sH  
accounting period                             会计期间 S`=n&'  
accounting policies                                   会计政策 k=?^){[We  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 8"x9#kyU<3  
accounting responsibility                           会计责任 A#(`9  
accounting service                             会计服务 '@bJlJB9>  
accounting standards                                会计准则 gY!N3 *:  
Accounting Standards for Business Enterprises       企业会计准则 5X0QxnnV  
accounting system                             会计系统 -j&
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accounting treatment                                会计处理 #1[z;Mk0  
accuracy                                    准确性，精确性 B52yaG8C  
additional audit procedures                      追加审计程序 :N2E}hx
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addressee                                         收件人，收信人 ><=rIhG%H@  
Administration of State-owned Assets  (the～)     国有资产管理局 h$pk<<  
administrative laws and regulations                 行政法规 C`NmZ
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adverse impact                                 不利影响，负面影响 qEQAn/&  
adverse opinion                                反对意见 B!}BM}r  
advisory group                                  咨询组，顾问组 pA.._8(t  
agency fee                                        代理费，代理费用 +< yhcSSTB  
aggregate                                          总计，合计为…… X'x3esw w  
alternation of document and record                 变造文件和记录 9/@ &*  
alternative audit procedures                      替代审计程序，备选审计程序 vM(Xi p7  
amend                                              修改，修订 )Q]w6he3  
amortisation                                      摊销 &cc9}V)M  
analytical capacity                             分析能力 T#@ {G,N  
analytical procedures                               分析性程序 *g_w I%l  
annual financial statements                        年度会计报表，年度财务报表 IE;\7r+h  
appendix                                          附录，附表 #dxvz^2V.3  
applicable                                         适用的 \lEkfcc  
applicable laws and regulations                 适用的法规 2bLI%gg3  
application systems                                  应用系统 DtI$9`~  
apply consistently                              一贯地执行，一贯地实施 u]E.iX p  
appropriate                                       适当的，合适的； &s8<6P
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征用，挪用 a8Uk[^5  
appropriate authorization                          适当的授权 99u/fkL  
appropriateness of audit evidence                    审计证据的适当性 d2~l4IL)~  
approval                                    批准，核准 
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assertion                                    (会计报表上的)认定；确认 ,?(ciO)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xQU"A2{}>  
asset                                                 资产，财产 mj2Pk,,SA  
asset restructuring                             资产重组 514Z<omrK  
assignment of duties                                 职责的划分 q@l(Qol  
assistant                                     助理，助理人员 ] 8Tzr  
associated company                                 联属公司，联营公司 }G'XkoI&  
association                                        联合，结合；协会，社团 ` 1+%}}!$u  
assumption                                       假设，假定 OCNPi4  
at a given date                                         在某一特定时日 9x?'}  
attestation                                         鉴证，公证 Vb!O8xV4;+  
attestation service                             鉴证服务 -Sz_
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audit adjustment                                审计调整 Wp[9beI*M  
audit areas                                        审计领域 pOA!#Aj)  
audit conclusion                                审计结论 TSjIz5  
audit effectiveness                             审计效果 9I.^LZ"  
audit efficiency                                  审计效率 ',)7GY/n~  
audit engagement letter                      审计业务约定书 %;|
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audit evidence                                          审计证据 uel{`T[S  
audit fee                                    审计费 :(,mL2[  
audit files                                          审计档案 6kR\xP]Kr  
audit findings                                     审计中发现的事项 exZLj0kvF  
audit implementation stage                        审计实施阶段 |m;L?)
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audit mark                                        审计标识 {@.Vh
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audit materiality                                 审计重要性 "0Q1qZ  
audit method                                     审计方法 q3h' l,  
audit objective                                         审计目标，审计目的 66\jV6eH7L  
audit of financial statements                      会计报表审计，财务报表审计 +,5-qm)Gh>  
audit opinion                                     审计意见 "9XfQ"P  
audit period                                      被审计期间，被审计年度 |V|+lx'sc  
audit plan                                          审计计划 gXy-Mpzp  
audit planning                                    编制审计计划，制定审计计划，审计计划 VkZ.6kV  
audit planning stage                                  审计计划阶段 7\Fs=\2l+'  
audit procedure                                审计程序 #;Tz[0  
audit programme                               审计程序表，具体审计计划 8-Me.2K  
audit report                                       审计报告 ~OypE4./1  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 57Z-  
audit report with a qualified opinion                 有保留意见的审计报告 dRaOGm)  
audit report with an adverse opinion                否定意见的审计报告 +Xy*?5E;C  
audit report with dual dates                      双重日期审计报告 {mTytT  
audit reporting stage                                 审计报告阶段 i9A~<
 
audit responsibility                                   审计责任 [6tSYUZs  
audit results                                      审计结果 Kq)MTlP0g  
audit risk                                          审计风险 Y)|N"f;  
audit sampling                                          审计抽样 ,6,]#R :J  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q5a)}6-5  
audit strategies                                  审计策略 v }\,o%t^  
audit summary                                         审计总结，审计小结 T .n4TmF  
audit team                                         审计小组 N#ioJ^}n:  
audit test                                    审计测试 M.[
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audit trail                                          审计轨迹 T!|=El>  
audit work                                        审计工作 #hw>tA6
 
audit working paper                                 审计工作底稿 W?Ww2Lo%Y  
audited financial statement                        审计会计报表，已审计财务报表 0-d>I@j  
Auditing Guidelines (the～)                      审计规范指南 Um.q RZ?  
auditing standards                             审计准则 ,wAz^cK|  
audit-oriented working paper                          (审计)业务类工作底稿 z#6?8y2-  
authorisation                                     授权 PXk?a J  
authorisation of transaction                       交易的授权 v)X\GmW7w  
availability                                         可获得性 T+IF}4ed  
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balance                                      余额；差额；平衡 V 9;[M;  
balance sheet                                    资产负债表 @It>*B yB.  
bank                                                 银行 K8I$]M  
bank account                                    银行账户，银行户头 h2Bz F  
bank statement                                 银行对账单 }}
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barter transaction                              易货交易，以物换物交易 Y.6SOu5$]  
basis of audit                                    审计依据 B.dT)@Lx0  
basis of preparation                                (会计报表的)编制基础 kHK0(bYK  
book of account                               账目，账簿 tJ0NPI56yP  
borrowing                                         借款，贷款，借债 v|';!p|  
branch                                              分支，分支机构，分店 m#7*:i&@Y  
brought forward                                (账户余额等的)承上年，承上期，承上页 0JjUA xNq  
budget                                              预算 WT\<.Py  
building                                      建筑物；大楼 SPkn3D6  
business conditions                                  业务情况，经营情况 z@ 35NZn  
business licence                               (企业等的)营业执照 EHf\L  
business relation                                业务关系 >SbK.Q@ei  
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