[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 URbu=U  
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审计词汇英汉对照 )vB,eZq  
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ability to continue as a going concern               持续经营能力 _u$X.5Q;  
acceptability                                     可接受性，可接受程度 [:geDk9O#'  
acceptable level of detection risk                     检查风险的可接受水平 IG?044Y  
acceptance of engagement                       接受委托 Re3vW re  
accepting the engagement for the first time              首次接受委托 Y]ML-smN  
access to asset                                         对资产的接触 ] 8sVXZ  
according to                                     根据，依据，依照 0#~e KFy  
account balance                                账户余额 V45\.V  
account for                                       对……进行会计处理，核算；解释 Y4]USU!PA  
accounting                                        会计，会计学 +@wa?"  
accounting advisory serve                        会计咨询服务 ln#Jb&u  
accounting firm                                 会计师事务所 ?:(BkY,K5  
accounting information                      会计信息，会计资料 Omkl|l9  
accounting period                             会计期间 85U')LY  
accounting policies                                   会计政策 lPL>8.j  
accounting professional bodies                 会计职业组织，会计职业团体 _Y'+E  
accounting records                                   会计记录 #F\}PCBe'  
accounting responsibility                           会计责任 Iy\{)+}aS  
accounting service                             会计服务 F0O"rN{  
accounting standards                                会计准则 1s4+a^&  
Accounting Standards for Business Enterprises       企业会计准则 |cwGc\ES  
accounting system                             会计系统 Fv \yhR  
accounting treatment                                会计处理 KUG\C\z6=  
accuracy                                    准确性，精确性 LMchNTL  
additional audit procedures                      追加审计程序 K4]c   
addressee                                         收件人，收信人 xy>~15  
Administration of State-owned Assets  (the～)     国有资产管理局 l$$N~FN  
administrative laws and regulations                 行政法规 b&BSigrvou  
adverse impact                                 不利影响，负面影响 l][{ #>V  
adverse opinion                                反对意见 IP'gN-#i  
advisory group                                  咨询组，顾问组 ", b}-B  
agency fee                                        代理费，代理费用 (,~gY=E+  
aggregate                                          总计，合计为…… "G\OKt'Z  
alternation of document and record                 变造文件和记录 Wb:jZ  
alternative audit procedures                      替代审计程序，备选审计程序 ngM>Tzirt  
amend                                              修改，修订 \
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amortisation                                      摊销 iGmBG1a\  
analytical capacity                             分析能力 u(B0X=B  
analytical procedures                               分析性程序 ]K'iCYY  
annual financial statements                        年度会计报表，年度财务报表 KN>U6=WN  
appendix                                          附录，附表 qP<wf=wY  
applicable                                         适用的 HMbF#!E  
applicable laws and regulations                 适用的法规 o:u *E  
application systems                                  应用系统 5bZf$$b  
apply consistently                              一贯地执行，一贯地实施 d&n&_
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appropriate                                       适当的，合适的； %\8E{M:  
征用，挪用 pj.}VF!d  
appropriate authorization                          适当的授权 kIS_6!
 
appropriateness of audit evidence                    审计证据的适当性 ]r;-Lx{F  
approval                                    批准，核准 eC:?j`H-  
assertion                                    (会计报表上的)认定；确认 ]YcM45x
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^<fN  
asset                                                 资产，财产 c?;~Z  
asset restructuring                             资产重组 a=*
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assignment of duties                                 职责的划分 5 3=zH
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assistant                                     助理，助理人员 GaMiu!|,  
associated company                                 联属公司，联营公司 {S4^;Va1  
association                                        联合，结合；协会，社团 %k(V 2]WF  
assumption                                       假设，假定 (rV#EA+6[`  
at a given date                                         在某一特定时日 <%fcs"Mb  
attestation                                         鉴证，公证 ~ow_&ftlo  
attestation service                             鉴证服务
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audit adjustment                                审计调整 yD|H e*$S  
audit areas                                        审计领域 jRP.Je@t  
audit conclusion                                审计结论 ,TY&N-  
audit effectiveness                             审计效果 JAM4 R_  
audit efficiency                                  审计效率 QEIu}e6b  
audit engagement letter                      审计业务约定书 q1QrtJFPG  
audit evidence                                          审计证据 <i
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audit fee                                    审计费 {Rb|";  
audit files                                          审计档案 A
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audit findings                                     审计中发现的事项 :=u Ku'~  
audit implementation stage                        审计实施阶段 o.-rdP0 P>  
audit mark                                        审计标识 P+r-t8  
audit materiality                                 审计重要性 NLZTIZC
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audit method                                     审计方法 Yhu 6QyRV  
audit objective                                         审计目标，审计目的 ;2X/)sxWz  
audit of financial statements                      会计报表审计，财务报表审计 dZ'hTzw~  
audit opinion                                     审计意见 |7XV!D!\g  
audit period                                      被审计期间，被审计年度 aKdi  
audit plan                                          审计计划 (orO=gST-/  
audit planning                                    编制审计计划，制定审计计划，审计计划 ,gHgb  
audit planning stage                                  审计计划阶段 FFGG6r  
audit procedure                                审计程序 c%,~1l  
audit programme                               审计程序表，具体审计计划 e>W}3H5w0  
audit report                                       审计报告 sr(f
9Vl  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _bp9UJ  
audit report with a qualified opinion                 有保留意见的审计报告 "NqB_?DT  
audit report with an adverse opinion                否定意见的审计报告 wIT0A-Por4  
audit report with dual dates                      双重日期审计报告 9 z_9yT  
audit reporting stage                                 审计报告阶段 KCG-&p$v@s  
audit responsibility                                   审计责任 FL-yt  
audit results                                      审计结果 s UX%{|T_  
audit risk                                          审计风险 k i`7S  
audit sampling                                          审计抽样 ^3*k6h[(  
audit sampling techniques                         审计抽样方法，审计抽样技术 h?H:r <  
audit strategies                                  审计策略 I6}ineps  
audit summary                                         审计总结，审计小结 595P04  
audit team                                         审计小组 |1vikG8  
audit test                                    审计测试 JA'C\  
audit trail                                          审计轨迹   ?Y4$  
audit work                                        审计工作 Dk&@AjJga  
audit working paper                                 审计工作底稿 871taL
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audited financial statement                        审计会计报表，已审计财务报表 `8$gaA*  
Auditing Guidelines (the～)                      审计规范指南 kqJ\kd  
auditing standards                             审计准则 r@;n \  
audit-oriented working paper                          (审计)业务类工作底稿 nRKh
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authorisation                                     授权 9L+dN%C  
authorisation of transaction                       交易的授权 78't"2>  
availability                                         可获得性 B16,c9[  
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balance                                      余额；差额；平衡 *,Bo $:(n  
balance sheet                                    资产负债表 5x";}Vp>P  
bank                                                 银行 -:w+`x?XaB  
bank account                                    银行账户，银行户头 mouLjT&p  
bank statement                                 银行对账单 %j4  
barter transaction                              易货交易，以物换物交易 Zi$v-b*<  
basis of audit                                    审计依据 <4!SQgL  
basis of preparation                                (会计报表的)编制基础 e)I-|Q4^%  
book of account                               账目，账簿 cTW3\S=  
borrowing                                         借款，贷款，借债 tY=s
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branch                                              分支，分支机构，分店 ^^M Vd@,i  
brought forward                                (账户余额等的)承上年，承上期，承上页 sBozz#  
budget                                              预算 FOz7W  
building                                      建筑物；大楼 EMyMed_  
business conditions                                  业务情况，经营情况 ^(5Up=.EA  
business licence                               (企业等的)营业执照 v`i9LD0(  
business relation                                业务关系 WVPnyVDc  
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