[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 =0:hrg+Zgx  
　　
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审计词汇英汉对照 4Ek< 5s[  
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ability to continue as a going concern               持续经营能力 )5t_tP
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acceptability                                     可接受性，可接受程度 L9kP8&&KK  
acceptable level of detection risk                     检查风险的可接受水平 W#wM PsB  
acceptance of engagement                       接受委托 m,KY_1%M  
accepting the engagement for the first time              首次接受委托 UEeqk"t^  
access to asset                                         对资产的接触 >r*Zm2($MR  
according to                                     根据，依据，依照 `Q8D[  
account balance                                账户余额 Qm-P& g-  
account for                                       对……进行会计处理，核算；解释 ES~]rPVS  
accounting                                        会计，会计学 P:=ADW c  
accounting advisory serve                        会计咨询服务 xn@jL;+<-  
accounting firm                                 会计师事务所 btYPp0o~  
accounting information                      会计信息，会计资料 O>Sbb2q?"  
accounting period                             会计期间 }
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accounting policies                                   会计政策 l>iU Q&V  
accounting professional bodies                 会计职业组织，会计职业团体 4(&'V+ o  
accounting records                                   会计记录 M,@SUu v"  
accounting responsibility                           会计责任 CL*%06QyE  
accounting service                             会计服务 L~$RF {$  
accounting standards                                会计准则 + ND9###  
Accounting Standards for Business Enterprises       企业会计准则 3q>"#+R.t  
accounting system                             会计系统 q-Qws0\v.  
accounting treatment                                会计处理 bDo'hDmW  
accuracy                                    准确性，精确性 st2>e1vg  
additional audit procedures                      追加审计程序 \\qg2yI  
addressee                                         收件人，收信人 }:mI6zsNj  
Administration of State-owned Assets  (the～)     国有资产管理局 qcot T\rq  
administrative laws and regulations                 行政法规 1fy{@j(W  
adverse impact                                 不利影响，负面影响 GEA;9TU|V  
adverse opinion                                反对意见 zaZ}:N/w(z  
advisory group                                  咨询组，顾问组 M<)2  
agency fee                                        代理费，代理费用 x\DkS ,O  
aggregate                                          总计，合计为…… wl%1B64  
alternation of document and record                 变造文件和记录 39j d}]e  
alternative audit procedures                      替代审计程序，备选审计程序 =gIYa  
amend                                              修改，修订 +Xp;T`,v  
amortisation                                      摊销 K)?^
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analytical capacity                             分析能力 Vk (bU=w  
analytical procedures                               分析性程序 {P-PH$ E-  
annual financial statements                        年度会计报表，年度财务报表 {dwV-qz  
appendix                                          附录，附表 yjq )}y,tF  
applicable                                         适用的 "!tB";n  
applicable laws and regulations                 适用的法规 IMZKlU3  
application systems                                  应用系统 [UH5D~Yx
 
apply consistently                              一贯地执行，一贯地实施 j r[~  
appropriate                                       适当的，合适的； 0Nu]N)H5<l  
征用，挪用 oc(bcU  
appropriate authorization                          适当的授权 =;H'~  
appropriateness of audit evidence                    审计证据的适当性 v#|c.<].  
approval                                    批准，核准 | #Pc e  
assertion                                    (会计报表上的)认定；确认 
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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 arP+(1U  
asset                                                 资产，财产 $<4Ar*i  
asset restructuring                             资产重组 (UZ*36@PJx  
assignment of duties                                 职责的划分 o0'av+e7  
assistant                                     助理，助理人员 1l_}O1  
associated company                                 联属公司，联营公司 2M? lgh4"  
association                                        联合，结合；协会，社团 i!3KG|V  
assumption                                       假设，假定 ~@D%qbN  
at a given date                                         在某一特定时日 =]a@
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attestation                                         鉴证，公证 X6,9D[Nw  
attestation service                             鉴证服务 0UJ`<Bfd  
audit adjustment                                审计调整 Q /c WV  
audit areas                                        审计领域 ugB{2oqi  
audit conclusion                                审计结论 #P#R~b]  
audit effectiveness                             审计效果 (;&?B.<\:  
audit efficiency                                  审计效率 >@U<?
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audit engagement letter                      审计业务约定书 <
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audit evidence                                          审计证据 4C%>/*%8>  
audit fee                                    审计费 a*j <TR  
audit files                                          审计档案 gKN_~{{OD  
audit findings                                     审计中发现的事项 Ye2];(M  
audit implementation stage                        审计实施阶段 nZCpT |M5  
audit mark                                        审计标识 DA$Q-  
audit materiality                                 审计重要性 _}@n_E  
audit method                                     审计方法 CLEG'bZa,  
audit objective                                         审计目标，审计目的 {*;]I?9Al  
audit of financial statements                      会计报表审计，财务报表审计 Oq,
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audit opinion                                     审计意见 #2jn4>  
audit period                                      被审计期间，被审计年度 l;*lPRoW,  
audit plan                                          审计计划 51qIo4$  
audit planning                                    编制审计计划，制定审计计划，审计计划 o ks=|'&  
audit planning stage                                  审计计划阶段 NP`s[  
audit procedure                                审计程序 q7&yb.<KD.  
audit programme                               审计程序表，具体审计计划 id+m[']+  
audit report                                       审计报告 df6&Nu;4L  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )8 :RiG2B  
audit report with a qualified opinion                 有保留意见的审计报告 MQ(/l_=zQ  
audit report with an adverse opinion                否定意见的审计报告 npcBpGL{  
audit report with dual dates                      双重日期审计报告 &ORvbnd6  
audit reporting stage                                 审计报告阶段 t;dQ~e20  
audit responsibility                                   审计责任 O2]r]9sh*  
audit results                                      审计结果 9]@J*A}=l  
audit risk                                          审计风险 ;"Y;l=9_  
audit sampling                                          审计抽样 xdf
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audit sampling techniques                         审计抽样方法，审计抽样技术 3B".Gsm)X  
audit strategies                                  审计策略 ckN(`W,xp  
audit summary                                         审计总结，审计小结 qM>OE8c#/  
audit team                                         审计小组 ~,!hE&LE~  
audit test                                    审计测试 ^lai!uZVa  
audit trail                                          审计轨迹 C.eV|rc@T  
audit work                                        审计工作 7G[ GHc>  
audit working paper                                 审计工作底稿 d50IAa^p6J  
audited financial statement                        审计会计报表，已审计财务报表 2${,%8"0s  
Auditing Guidelines (the～)                      审计规范指南 EO/cW<uV'  
auditing standards                             审计准则 92aDHECo  
audit-oriented working paper                          (审计)业务类工作底稿 RA/ =w&  
authorisation                                     授权 p (xD/E  
authorisation of transaction                       交易的授权  ,eeL5V  
availability                                         可获得性 |369@un6  
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balance                                      余额；差额；平衡 }'V'Y[  
balance sheet                                    资产负债表 3TiXYH
 
bank                                                 银行 &lh_-@Xz  
bank account                                    银行账户，银行户头 B#GZmv1  
bank statement                                 银行对账单 $sc8)d\B  
barter transaction                              易货交易，以物换物交易  %*5g<5  
basis of audit                                    审计依据 ! jX+ox  
basis of preparation                                (会计报表的)编制基础 I"cQ5gF?A  
book of account                               账目，账簿 VIz{}_~'s  
borrowing                                         借款，贷款，借债 ^dUfTG9{  
branch                                              分支，分支机构，分店 FJjF*2.  
brought forward                                (账户余额等的)承上年，承上期，承上页 %<=vbL9  
budget                                              预算  _WDBG  
building                                      建筑物；大楼 iTug vb
 
business conditions                                  业务情况，经营情况 R!/,E  
business licence                               (企业等的)营业执照 ~e`;"n@4  
business relation                                业务关系 TFJ{fLG  
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