[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 &, $A7:  
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审计词汇英汉对照 %WC pn<)  
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ability to continue as a going concern               持续经营能力 sL&u%7>Re  
acceptability                                     可接受性，可接受程度 ZklidHL');  
acceptable level of detection risk                     检查风险的可接受水平 m"x~Fjvd  
acceptance of engagement                       接受委托 2s6Vy  
accepting the engagement for the first time              首次接受委托 ZibHT:n  
access to asset                                         对资产的接触 mH8s'F  
according to                                     根据，依据，依照 oTx#e[8f{  
account balance                                账户余额 P9%9/ B:-  
account for                                       对……进行会计处理，核算；解释 PCaa_ 2  
accounting                                        会计，会计学 j./bVmd.  
accounting advisory serve                        会计咨询服务 }#E4t3  
accounting firm                                 会计师事务所 4-3
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accounting information                      会计信息，会计资料 y/i"o-}}~|  
accounting period                             会计期间 O _1}LS!  
accounting policies                                   会计政策 ,#WXAAmm  
accounting professional bodies                 会计职业组织，会计职业团体 DK)qBxc8  
accounting records                                   会计记录 f"-<Z_  
accounting responsibility                           会计责任 dOiy[4s  
accounting service                             会计服务 ^`dp!1.+  
accounting standards                                会计准则 8u+ (+25  
Accounting Standards for Business Enterprises       企业会计准则 %0u7pk  
accounting system                             会计系统 >eUAHmXQ|  
accounting treatment                                会计处理 >nr1|2  
accuracy                                    准确性，精确性 i:[B#|%  
additional audit procedures                      追加审计程序 K}Z'!+<U  
addressee                                         收件人，收信人 /+IR^WG#C}  
Administration of State-owned Assets  (the～)     国有资产管理局 _t;w n7p  
administrative laws and regulations                 行政法规 t}oxHEa V  
adverse impact                                 不利影响，负面影响 `>#X,Lw$g  
adverse opinion                                反对意见 'GW@P  
advisory group                                  咨询组，顾问组 {O^1WgGc[  
agency fee                                        代理费，代理费用 np>*O}r*  
aggregate                                          总计，合计为…… c"QH-sE  
alternation of document and record                 变造文件和记录 ^OQ_iPPI  
alternative audit procedures                      替代审计程序，备选审计程序 Gu_s:cgB9F  
amend                                              修改，修订 qmL!"ZRLF  
amortisation                                      摊销 ^d2g"L   
analytical capacity                             分析能力 ]}5jX^j  
analytical procedures                               分析性程序 !8A5Y[(XD  
annual financial statements                        年度会计报表，年度财务报表 foJ|Q\Z,T  
appendix                                          附录，附表 k2;8~LqF  
applicable                                         适用的 xHL{3^  
applicable laws and regulations                 适用的法规 T%]: tDa  
application systems                                  应用系统 _D+
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apply consistently                              一贯地执行，一贯地实施 XM=`(e o  
appropriate                                       适当的，合适的； {_ 1q`5o  
征用，挪用 ]mqB&{g  
appropriate authorization                          适当的授权 { aB_t%`w  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 H+: $ 7;  
assertion                                    (会计报表上的)认定；确认 1zp,Suv  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 OVivJx  
asset                                                 资产，财产 -u9{R\S  
asset restructuring                             资产重组 };KmMpB n  
assignment of duties                                 职责的划分 $u"K1Q3  
assistant                                     助理，助理人员 Hv IN'  
associated company                                 联属公司，联营公司 9B%"7MVn  
association                                        联合，结合；协会，社团 RdY#B;  
assumption                                       假设，假定 .[_&>@bmrP  
at a given date                                         在某一特定时日 \NSwoP  
attestation                                         鉴证，公证 y-Ol1R3:c#  
attestation service                             鉴证服务 Y}WO`+Vf5  
audit adjustment                                审计调整 4^i*1&"  
audit areas                                        审计领域 }=L >u>cP  
audit conclusion                                审计结论 (>Yii_Cd  
audit effectiveness                             审计效果 HR V/ A  
audit efficiency                                  审计效率 VtmUK$k}I  
audit engagement letter                      审计业务约定书 `kz_q/K  
audit evidence                                          审计证据 nrxN_0 R%  
audit fee                                    审计费 P]x@h  
audit files                                          审计档案 WW_X:N~~e\  
audit findings                                     审计中发现的事项 nv8,O=#s  
audit implementation stage                        审计实施阶段 $zbg  
audit mark                                        审计标识 4t+88
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audit materiality                                 审计重要性 sy#Gb#=#  
audit method                                     审计方法 TfxKvol'  
audit objective                                         审计目标，审计目的 !C+25vup  
audit of financial statements                      会计报表审计，财务报表审计  v EX <9  
audit opinion                                     审计意见 \e?T9c6,  
audit period                                      被审计期间，被审计年度 >\i{,F=U7  
audit plan                                          审计计划 rms&U)?  
audit planning                                    编制审计计划，制定审计计划，审计计划 0FW=8hFp,  
audit planning stage                                  审计计划阶段 I2/wu(~>  
audit procedure                                审计程序 D0-e,)G}V,  
audit programme                               审计程序表，具体审计计划 ZcQm(my  
audit report                                       审计报告 npe*A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U?rfE(!  
audit report with a qualified opinion                 有保留意见的审计报告 m7@`POI  
audit report with an adverse opinion                否定意见的审计报告 |On6?5((e  
audit report with dual dates                      双重日期审计报告 '-~86Q  
audit reporting stage                                 审计报告阶段 MdKZH\z/  
audit responsibility                                   审计责任 tJn2:}-s  
audit results                                      审计结果 -WYJ1B0v  
audit risk                                          审计风险 [v&_MQ  
audit sampling                                          审计抽样 pp-Ur?PM  
audit sampling techniques                         审计抽样方法，审计抽样技术 kOjq LA  
audit strategies                                  审计策略 1`uIjXr(  
audit summary                                         审计总结，审计小结 @s[bRp`gd  
audit team                                         审计小组 f[v??^  
audit test                                    审计测试 H9nq.<;p  
audit trail                                          审计轨迹 ruW6cvsvet  
audit work                                        审计工作 4+~+`3;~v  
audit working paper                                 审计工作底稿 \\T I4A^#  
audited financial statement                        审计会计报表，已审计财务报表 p$=3&qR 6  
Auditing Guidelines (the～)                      审计规范指南 [WK_Vh{  
auditing standards                             审计准则 w_Ls.K5"  
audit-oriented working paper                          (审计)业务类工作底稿 p\HXE4d'  
authorisation                                     授权 *83+!DV|  
authorisation of transaction                       交易的授权 Vz#cb5:g  
availability                                         可获得性 '2vlfQ@8a~  
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balance                                      余额；差额；平衡 6SmSu\lgV  
balance sheet                                    资产负债表 M-Js"cB[  
bank                                                 银行 &sKYO<6K}  
bank account                                    银行账户，银行户头 Ry(!<w,  
bank statement                                 银行对账单 Gmwn:  
barter transaction                              易货交易，以物换物交易 >i.+v[)
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basis of audit                                    审计依据 oT_,k}LIX  
basis of preparation                                (会计报表的)编制基础 l5MxJ>?4%B  
book of account                               账目，账簿 6xOR,p>E  
borrowing                                         借款，贷款，借债 (>jME  
branch                                              分支，分支机构，分店 v3/cNd3  
brought forward                                (账户余额等的)承上年，承上期，承上页 &@Q3CCDS  
budget                                              预算 r`krv-,O$  
building                                      建筑物；大楼 h%O`,iD2  
business conditions                                  业务情况，经营情况 3Q #VD)  
business licence                               (企业等的)营业执照 Ff,M~zn  
business relation                                业务关系 (I+-wki"e  
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