[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 pykRi#[UrX  
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审计词汇英汉对照 K-n]m#U4o  
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ability to continue as a going concern               持续经营能力 }0 =gP?.kE  
acceptability                                     可接受性，可接受程度 G$1gk^G's  
acceptable level of detection risk                     检查风险的可接受水平 -z'6.IcO  
acceptance of engagement                       接受委托 LEA^o"NW.  
accepting the engagement for the first time              首次接受委托 v2}>/b)  
access to asset                                         对资产的接触 BV eIj }  
according to                                     根据，依据，依照 r-ljT<f%J[  
account balance                                账户余额 tx]!|x" F  
account for                                       对……进行会计处理，核算；解释 jN{+$ @cI  
accounting                                        会计，会计学 ~"22X`;h[G  
accounting advisory serve                        会计咨询服务 Vc&xXtm[v  
accounting firm                                 会计师事务所 FmhN*ZXr#  
accounting information                      会计信息，会计资料 >/7[HhBT  
accounting period                             会计期间 79}Qj7  
accounting policies                                   会计政策 ]Ab$IK Y  
accounting professional bodies                 会计职业组织，会计职业团体 C M 8Ub%  
accounting records                                   会计记录 cLm{gd4 W  
accounting responsibility                           会计责任 5mg] su&#  
accounting service                             会计服务  &W? hCr  
accounting standards                                会计准则 ty b -VO  
Accounting Standards for Business Enterprises       企业会计准则 :2-!bLo} &  
accounting system                             会计系统 I=|}%WO#  
accounting treatment                                会计处理 0]2@T=*kTY  
accuracy                                    准确性，精确性 wu19Pg?F  
additional audit procedures                      追加审计程序 xcC^9BAj  
addressee                                         收件人，收信人 6Lz:J:Q)  
Administration of State-owned Assets  (the～)     国有资产管理局 e`;U9Z  
administrative laws and regulations                 行政法规 @ ^^,VgW[  
adverse impact                                 不利影响，负面影响 :{x   
adverse opinion                                反对意见 Df0m  
advisory group                                  咨询组，顾问组 v}&J*}_XZ  
agency fee                                        代理费，代理费用 Jl{g"N{2u'  
aggregate                                          总计，合计为…… CxJH)H$  
alternation of document and record                 变造文件和记录 Uc5BNk7<
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alternative audit procedures                      替代审计程序，备选审计程序 b0[H{q-z{X  
amend                                              修改，修订 v v]rXJu1  
amortisation                                      摊销 ,{s
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analytical capacity                             分析能力 tkf^sGgNO  
analytical procedures                               分析性程序 %$zX a%A  
annual financial statements                        年度会计报表，年度财务报表 z+X DN:  
appendix                                          附录，附表 )}4xmf@gl  
applicable                                         适用的 @H|3e@5([  
applicable laws and regulations                 适用的法规 c8M'/{4rH  
application systems                                  应用系统 HsAKz]Mq  
apply consistently                              一贯地执行，一贯地实施 99?: 9g  
appropriate                                       适当的，合适的； ZvkBF9d  
征用，挪用 Hb@P Q
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appropriate authorization                          适当的授权 _A=Pr_kN  
appropriateness of audit evidence                    审计证据的适当性 'L ]k\GO  
approval                                    批准，核准 K6e_RzP,.w  
assertion                                    (会计报表上的)认定；确认 Y1L7sH 9  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]VHO'z\m  
asset                                                 资产，财产 Nx<%'-9)|  
asset restructuring                             资产重组 5hE mXZ%  
assignment of duties                                 职责的划分 h0Ilxa   
assistant                                     助理，助理人员 ^26}8vt  
associated company                                 联属公司，联营公司 (
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association                                        联合，结合；协会，社团 o7t#yw3  
assumption                                       假设，假定 uDsof?z  
at a given date                                         在某一特定时日 :DR}lOi`  
attestation                                         鉴证，公证 p|VgtQ/)%  
attestation service                             鉴证服务 Hy#<f
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audit adjustment                                审计调整 +BkmI\  
audit areas                                        审计领域 LLW xzu!<  
audit conclusion                                审计结论 VT5o#NR{R  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 F;<cG`|Rx  
audit engagement letter                      审计业务约定书 }?=4pGsI  
audit evidence                                          审计证据 pXq5|,aC  
audit fee                                    审计费 ^HI}bS1+|  
audit files                                          审计档案 z*O
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audit findings                                     审计中发现的事项 S_Ug=8r4  
audit implementation stage                        审计实施阶段 g;t>jgX  
audit mark                                        审计标识 -`}
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audit materiality                                 审计重要性 88 M$mjx  
audit method                                     审计方法 8@d,TjJDo  
audit objective                                         审计目标，审计目的 ew\ZFqA;  
audit of financial statements                      会计报表审计，财务报表审计 \EOPlyf8x  
audit opinion                                     审计意见 ad'C&^o5  
audit period                                      被审计期间，被审计年度 .lIkJQ3d  
audit plan                                          审计计划 7~7_T#dTh  
audit planning                                    编制审计计划，制定审计计划，审计计划 o~={M7m  
audit planning stage                                  审计计划阶段 J#jx)K!  
audit procedure                                审计程序 ~91) DNaE  
audit programme                               审计程序表，具体审计计划 Qr$Ay3# k  
audit report                                       审计报告 LSW1,}/B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 q8P$Md-=b1  
audit report with a qualified opinion                 有保留意见的审计报告 PxiJ R[a  
audit report with an adverse opinion                否定意见的审计报告 M_EXA _  
audit report with dual dates                      双重日期审计报告 <ZgbmRY8  
audit reporting stage                                 审计报告阶段 @G:aW\Z  
audit responsibility                                   审计责任 :igURr
  
audit results                                      审计结果 zd^QG  
audit risk                                          审计风险 D}6~2j  
audit sampling                                          审计抽样 3( `NHS ~h  
audit sampling techniques                         审计抽样方法，审计抽样技术 |%xgob  
audit strategies                                  审计策略 8sGaq [  
audit summary                                         审计总结，审计小结 3F|#nq  
audit team                                         审计小组 6[l{@*r"  
audit test                                    审计测试 !;~6nYY  
audit trail                                          审计轨迹 sQ>L3F ;A`  
audit work                                        审计工作 '}.Z' %;  
audit working paper                                 审计工作底稿 1*ui|fuK  
audited financial statement                        审计会计报表，已审计财务报表 >{huaN B  
Auditing Guidelines (the～)                      审计规范指南 (_$'e%G0  
auditing standards                             审计准则 H:>i:\J/M9  
audit-oriented working paper                          (审计)业务类工作底稿 (_'Efpg|  
authorisation                                     授权 Hj^_Cp]@*  
authorisation of transaction                       交易的授权 uf<nVdC.  
availability                                         可获得性 f*& 4d  
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balance                                      余额；差额；平衡 <u%&@G$F>  
balance sheet                                    资产负债表 t>izcO  
bank                                                 银行 -=CZhp  
bank account                                    银行账户，银行户头 'k?*?XxG  
bank statement                                 银行对账单 M5>cYVG  
barter transaction                              易货交易，以物换物交易
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basis of audit                                    审计依据 K,Z_lP_~Vw  
basis of preparation                                (会计报表的)编制基础 ae`6hW2  
book of account                               账目，账簿 lay)I11->  
borrowing                                         借款，贷款，借债 wtpz ef=  
branch                                              分支，分支机构，分店 XlGDv*d:#d  
brought forward                                (账户余额等的)承上年，承上期，承上页 9et%Hn.K'  
budget                                              预算 % A8dO+W  
building                                      建筑物；大楼 ~v+A6N:qC  
business conditions                                  业务情况，经营情况 rS
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business licence                               (企业等的)营业执照 n~|sMpd,M1  
business relation                                业务关系 ^B`*4  
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