[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 gOBj0P8s|}  
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审计词汇英汉对照 8=ukS_?Vy  
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ability to continue as a going concern               持续经营能力 =B3!jir  
acceptability                                     可接受性，可接受程度 $1Q3Y'Q9  
acceptable level of detection risk                     检查风险的可接受水平 eG[umv
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acceptance of engagement                       接受委托 *il]$i  
accepting the engagement for the first time              首次接受委托 Yc. ~qmG/z  
access to asset                                         对资产的接触 u&l >cJ'
 
according to                                     根据，依据，依照 1FXzAc(c!  
account balance                                账户余额 / h2*$  
account for                                       对……进行会计处理，核算；解释 1@1+4P0NF[  
accounting                                        会计，会计学 ^`hI00u(  
accounting advisory serve                        会计咨询服务 Y_|K,T6Zj@  
accounting firm                                 会计师事务所 cNuuz
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accounting information                      会计信息，会计资料 q\z=z$VR  
accounting period                             会计期间 =/!{<^0  
accounting policies                                   会计政策 >8F{lbEe  
accounting professional bodies                 会计职业组织，会计职业团体 g'd*TBnk  
accounting records                                   会计记录 `E4!u=%  
accounting responsibility                           会计责任 0NuL9  
accounting service                             会计服务 Z!s>AgH9
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accounting standards                                会计准则 ((hJmaq  
Accounting Standards for Business Enterprises       企业会计准则 I;kUG_c(4  
accounting system                             会计系统 )ZQ9a4%  
accounting treatment                                会计处理 3^iQe"P%a@  
accuracy                                    准确性，精确性 bH)8UQR%  
additional audit procedures                      追加审计程序 5Xy^I^J  
addressee                                         收件人，收信人 ;/hH=IT  
Administration of State-owned Assets  (the～)     国有资产管理局 =iho VA:|  
administrative laws and regulations                 行政法规 Y9
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adverse impact                                 不利影响，负面影响 hK9
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adverse opinion                                反对意见 ,h5-rw'  
advisory group                                  咨询组，顾问组 ]Gi+Z1q  
agency fee                                        代理费，代理费用 TGt1d  
aggregate                                          总计，合计为…… c?V*X-  
alternation of document and record                 变造文件和记录 m_PrasZ>  
alternative audit procedures                      替代审计程序，备选审计程序 >X\s[d&(  
amend                                              修改，修订 .T62aJ   
amortisation                                      摊销 oE|u;o
 
analytical capacity                             分析能力 J*6n6  
analytical procedures                               分析性程序 k_|v)\4B  
annual financial statements                        年度会计报表，年度财务报表 P*"AtZuY]  
appendix                                          附录，附表 C.9eXa1wkT  
applicable                                         适用的 J}Z_.:JO(w  
applicable laws and regulations                 适用的法规 9-Nq[i"  
application systems                                  应用系统 =J[[>H'<d  
apply consistently                              一贯地执行，一贯地实施 w7*b}D@65\  
appropriate                                       适当的，合适的； ;&t1FH#=  
征用，挪用 y u
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appropriate authorization                          适当的授权 T$N08aju#  
appropriateness of audit evidence                    审计证据的适当性 0z'={6,  
approval                                    批准，核准 bTy'5"  
assertion                                    (会计报表上的)认定；确认 D0E"YEo\nv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 t$PnQ@xu  
asset                                                 资产，财产 Z+h70,|  
asset restructuring                             资产重组 UV *tO15i  
assignment of duties                                 职责的划分 z7us*8X{  
assistant                                     助理，助理人员 l_q>(FoqA  
associated company                                 联属公司，联营公司 luxKgcU  
association                                        联合，结合；协会，社团 >-tH&X^  
assumption                                       假设，假定 ]Buk9LTe  
at a given date                                         在某一特定时日 =Gg)GSL^  
attestation                                         鉴证，公证 |@Idf` N$  
attestation service                             鉴证服务 HTtGpTsF  
audit adjustment                                审计调整 ph&H*Mc  
audit areas                                        审计领域 Rp%\`'+Xz  
audit conclusion                                审计结论 %OfDTs  
audit effectiveness                             审计效果 {'K;aJ'\  
audit efficiency                                  审计效率 .V)2T
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audit engagement letter                      审计业务约定书 ~bWWu`h  
audit evidence                                          审计证据 /CQQ^/  
audit fee                                    审计费 x8rFMR#S=  
audit files                                          审计档案 h C`p<jp/  
audit findings                                     审计中发现的事项 d`q)^  
audit implementation stage                        审计实施阶段 ~C*6V{Tj  
audit mark                                        审计标识 H7X xME  
audit materiality                                 审计重要性 &+w!'LSaD  
audit method                                     审计方法 l<MC mKuYp  
audit objective                                         审计目标，审计目的 ]v,y(yl  
audit of financial statements                      会计报表审计，财务报表审计 mX_Uhpw?t  
audit opinion                                     审计意见 s:Ql](/B#  
audit period                                      被审计期间，被审计年度 d# ?*62  
audit plan                                          审计计划 RKJWLofX&  
audit planning                                    编制审计计划，制定审计计划，审计计划 Jm1AJ4mw  
audit planning stage                                  审计计划阶段 -mYI[AG)  
audit procedure                                审计程序 fjZveH0  
audit programme                               审计程序表，具体审计计划 rM~IF+f0XD  
audit report                                       审计报告 Y;5^w=V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Y(!)G!CMc  
audit report with a qualified opinion                 有保留意见的审计报告 E_I6  
audit report with an adverse opinion                否定意见的审计报告 VA r?teY  
audit report with dual dates                      双重日期审计报告 `kT$Gx4x  
audit reporting stage                                 审计报告阶段 ={D
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audit responsibility                                   审计责任 r-"`Abev  
audit results                                      审计结果 "BNmpP   
audit risk                                          审计风险 )mZy>45  
audit sampling                                          审计抽样 ?(L?X&)v  
audit sampling techniques                         审计抽样方法，审计抽样技术 B>nd9Z '  
audit strategies                                  审计策略 :Y?08/V  
audit summary                                         审计总结，审计小结 2iINQK$  
audit team                                         审计小组 j9fL0$+FI  
audit test                                    审计测试 {]m e?I  
audit trail                                          审计轨迹 P >,D$-3  
audit work                                        审计工作 E2/U']R  
audit working paper                                 审计工作底稿 ?[fl$EG  
audited financial statement                        审计会计报表，已审计财务报表 ;8x^9Q  
Auditing Guidelines (the～)                      审计规范指南 |;1:$E"  
auditing standards                             审计准则 xMGd'l
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audit-oriented working paper                          (审计)业务类工作底稿 .BTT*vL-  
authorisation                                     授权 L=Jk"qWV0  
authorisation of transaction                       交易的授权 K<9MK >T  
availability                                         可获得性 ]CJ>iS!V  
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balance                                      余额；差额；平衡 w8@|b}  
balance sheet                                    资产负债表 NP(?[W  
bank                                                 银行 .4)P=*  
bank account                                    银行账户，银行户头 x@\'@>_GM  
bank statement                                 银行对账单 5GpK
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barter transaction                              易货交易，以物换物交易 QO^X
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basis of audit                                    审计依据 2F(\}%UT~  
basis of preparation                                (会计报表的)编制基础  2x J5  
book of account                               账目，账簿 v%e"4:K}?  
borrowing                                         借款，贷款，借债 U"G+su->e  
branch                                              分支，分支机构，分店 lMf5F8  
brought forward                                (账户余额等的)承上年，承上期，承上页 ng6p#F,3  
budget                                              预算 Y##P9^zH1  
building                                      建筑物；大楼 o) ?1`7^BA  
business conditions                                  业务情况，经营情况 <iqyDPj  
business licence                               (企业等的)营业执照 6Z}))*3 9  
business relation                                业务关系 l;FgX+)  
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