[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 wK*b2r}0/  
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审计词汇英汉对照 &{=`g+4n  
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ability to continue as a going concern               持续经营能力 'kE^oX_  
acceptability                                     可接受性，可接受程度 ^(.utO  
acceptable level of detection risk                     检查风险的可接受水平 4+2hj*I  
acceptance of engagement                       接受委托 yS";  q  
accepting the engagement for the first time              首次接受委托 ]/TqPOi:  
access to asset                                         对资产的接触 2
nv-/%]  
according to                                     根据，依据，依照 _VFL}<i  
account balance                                账户余额 \?K>~{)  
account for                                       对……进行会计处理，核算；解释 mEVn
e.D  
accounting                                        会计，会计学 -)o0P\cTEt  
accounting advisory serve                        会计咨询服务 #fkOm Y7X  
accounting firm                                 会计师事务所 yq,%ey8  
accounting information                      会计信息，会计资料 3`
^Na Q  
accounting period                             会计期间 .#wU+t>  
accounting policies                                   会计政策 ZnXq+^Z4  
accounting professional bodies                 会计职业组织，会计职业团体 1v"r8=Wt  
accounting records                                   会计记录 FZJyqqA$_  
accounting responsibility                           会计责任 :978D0 }{p  
accounting service                             会计服务 wJb"X=i*  
accounting standards                                会计准则 (. J8Q  
Accounting Standards for Business Enterprises       企业会计准则 W:XN!  
accounting system                             会计系统 KGq4tlM6  
accounting treatment                                会计处理 +f]\>{o4  
accuracy                                    准确性，精确性 B>{\qj)%  
additional audit procedures                      追加审计程序 -_xC,d
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addressee                                         收件人，收信人 cd?arIV5  
Administration of State-owned Assets  (the～)     国有资产管理局 [R9!Tz  
administrative laws and regulations                 行政法规 ]Yd7  
adverse impact                                 不利影响，负面影响 x}*Y =Xh  
adverse opinion                                反对意见 +E-f   
advisory group                                  咨询组，顾问组 p}{V%!`_  
agency fee                                        代理费，代理费用 J6m(\o  
aggregate                                          总计，合计为…… /&Vgo~.J  
alternation of document and record                 变造文件和记录 i
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alternative audit procedures                      替代审计程序，备选审计程序 69tT'U3vb$  
amend                                              修改，修订 $KGpcl  
amortisation                                      摊销 /{7we$+,p  
analytical capacity                             分析能力 'h~I#S4!  
analytical procedures                               分析性程序 AX
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annual financial statements                        年度会计报表，年度财务报表 j6.'7f5M<H  
appendix                                          附录，附表 GP._C=]?c  
applicable                                         适用的 Vo-]&u&cr  
applicable laws and regulations                 适用的法规 M~ ^ {S[o  
application systems                                  应用系统 M!E#T-)  
apply consistently                              一贯地执行，一贯地实施 y+ZCuX  
appropriate                                       适当的，合适的； #Ies yNKZ  
征用，挪用 %G>|u/:U  
appropriate authorization                          适当的授权 ~!G&
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appropriateness of audit evidence                    审计证据的适当性 h1uD>heGl  
approval                                    批准，核准 T.j& UEsd  
assertion                                    (会计报表上的)认定；确认 zcTY"w\b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ok+-#~VTn  
asset                                                 资产，财产 eODprFkt}
 
asset restructuring                             资产重组 K` d3p{M  
assignment of duties                                 职责的划分 %hqhi@q#  
assistant                                     助理，助理人员 ;n-IpR#|  
associated company                                 联属公司，联营公司 FII>6c  
association                                        联合，结合；协会，社团 [ queXDn"m  
assumption                                       假设，假定 WP-'gC6K=  
at a given date                                         在某一特定时日 _U@;Z*(%vh  
attestation                                         鉴证，公证 8;r7ksE~  
attestation service                             鉴证服务 ^-'t`mRl]d  
audit adjustment                                审计调整 ;PrL)!  
audit areas                                        审计领域 d{LQr}_o$$  
audit conclusion                                审计结论 (KDv>@5  
audit effectiveness                             审计效果 LpJ_HU7@lk  
audit efficiency                                  审计效率 P=jbr"5Q:  
audit engagement letter                      审计业务约定书 9ywP WT[^  
audit evidence                                          审计证据 P!JRIw  
audit fee                                    审计费 _Di}={1[.  
audit files                                          审计档案 v s)1Rm  
audit findings                                     审计中发现的事项 bCmhlSNi  
audit implementation stage                        审计实施阶段  8/|~E  
audit mark                                        审计标识 6c/Tm0[  
audit materiality                                 审计重要性 7v~\c%1V  
audit method                                     审计方法 =k
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audit objective                                         审计目标，审计目的  9g*MBe:  
audit of financial statements                      会计报表审计，财务报表审计 jKcnZu   
audit opinion                                     审计意见 Je6=N3)  
audit period                                      被审计期间，被审计年度 gl4|D  
audit plan                                          审计计划 4IIXzMOa  
audit planning                                    编制审计计划，制定审计计划，审计计划 :K)=Hf2y  
audit planning stage                                  审计计划阶段 QzQTE-SQ  
audit procedure                                审计程序 uW,L<;HnQ  
audit programme                               审计程序表，具体审计计划 L/.$0@$bv  
audit report                                       审计报告 f'\NGL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 82X}@5o2  
audit report with a qualified opinion                 有保留意见的审计报告 h|!F'F{  
audit report with an adverse opinion                否定意见的审计报告 mYudUn4Wo  
audit report with dual dates                      双重日期审计报告 g8{?;  
audit reporting stage                                 审计报告阶段 3psCV=/z  
audit responsibility                                   审计责任 fQ
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audit results                                      审计结果 cJ%u&2J_  
audit risk                                          审计风险 oj7X9~ nd  
audit sampling                                          审计抽样 QrP$5H{[E  
audit sampling techniques                         审计抽样方法，审计抽样技术 .bm#|X)RO  
audit strategies                                  审计策略 !@_( W   
audit summary                                         审计总结，审计小结 'xdM>y#S  
audit team                                         审计小组 ~[i,f0O,  
audit test                                    审计测试 <N%8"o  
audit trail                                          审计轨迹 I 
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audit work                                        审计工作 *mM+(]8US  
audit working paper                                 审计工作底稿 H>-?/H  
audited financial statement                        审计会计报表，已审计财务报表 |f^/((:D  
Auditing Guidelines (the～)                      审计规范指南 Hy<4q^3$G  
auditing standards                             审计准则 / 4K*iq  
audit-oriented working paper                          (审计)业务类工作底稿 ,uD>.->  
authorisation                                     授权 #zcp!WE.OI  
authorisation of transaction                       交易的授权 Musz+<]  
availability                                         可获得性 ,~Y5vnaOQ  
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balance                                      余额；差额；平衡 (WK$ )f  
balance sheet                                    资产负债表 4[]R?lL  
bank                                                 银行 vpY|S2w)Bp  
bank account                                    银行账户，银行户头 !}()mrIlP  
bank statement                                 银行对账单 \<VwGbzFi  
barter transaction                              易货交易，以物换物交易 %8kbX  
basis of audit                                    审计依据 7cn"@h rJ  
basis of preparation                                (会计报表的)编制基础 q4$R?q:^  
book of account                               账目，账簿 y@AKb  
borrowing                                         借款，贷款，借债 oOuhbFu  
branch                                              分支，分支机构，分店 kRgyvA,*;  
brought forward                                (账户余额等的)承上年，承上期，承上页 ??rx\*,C</  
budget                                              预算 >R?EJ;h  
building                                      建筑物；大楼 $7
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business conditions                                  业务情况，经营情况 twx8TQ9  
business licence                               (企业等的)营业执照 Q=yQEh|Y  
business relation                                业务关系 o(~>a  
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