[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 MSw:Ay[9  
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审计词汇英汉对照 a8Q=_4 l  
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ability to continue as a going concern               持续经营能力 +80yyn#  
acceptability                                     可接受性，可接受程度 3:;2Av2(X.  
acceptable level of detection risk                     检查风险的可接受水平 >sL"HyY#H  
acceptance of engagement                       接受委托 e(NpX_8  
accepting the engagement for the first time              首次接受委托 ^l(Kj3gM  
access to asset                                         对资产的接触 |rDv!m  
according to                                     根据，依据，依照 9Xv>FVG!  
account balance                                账户余额 i9FHEu_  
account for                                       对……进行会计处理，核算；解释 RI q9wD}4(  
accounting                                        会计，会计学 ZKv^q%92  
accounting advisory serve                        会计咨询服务 ;P{HePs=)  
accounting firm                                 会计师事务所 #l!Sz247  
accounting information                      会计信息，会计资料 (KF=v31_m  
accounting period                             会计期间 oq<n5  
accounting policies                                   会计政策 >,Zf3M  
accounting professional bodies                 会计职业组织，会计职业团体 D /$$"AT  
accounting records                                   会计记录 N<\U$\i  
accounting responsibility                           会计责任 AJ*FQo.U  
accounting service                             会计服务 #
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accounting standards                                会计准则 RU1+-  
Accounting Standards for Business Enterprises       企业会计准则 <opBOZ d  
accounting system                             会计系统 g`}+K U  
accounting treatment                                会计处理 HktvUJ(Ii  
accuracy                                    准确性，精确性 YRy5.F%?  
additional audit procedures                      追加审计程序 ];.H]TIc6  
addressee                                         收件人，收信人 JDyP..Dt  
Administration of State-owned Assets  (the～)     国有资产管理局 Fj`6v"h  
administrative laws and regulations                 行政法规 0pSqk/  
adverse impact                                 不利影响，负面影响 @GB~rfB[  
adverse opinion                                反对意见 *[(}rpp M  
advisory group                                  咨询组，顾问组 i5>]$j1/  
agency fee                                        代理费，代理费用 ItZqLUJm  
aggregate                                          总计，合计为…… "Yo.]PU  
alternation of document and record                 变造文件和记录 1HF=,K+  
alternative audit procedures                      替代审计程序，备选审计程序 ?~;8Y =O  
amend                                              修改，修订 AQ>8]`e`  
amortisation                                      摊销 ~ cKmf]  
analytical capacity                             分析能力 1?6;Oc^  
analytical procedures                               分析性程序 Mm jeFv  
annual financial statements                        年度会计报表，年度财务报表 eAkjpc  
appendix                                          附录，附表 `|1#Vuk  
applicable                                         适用的 ;BsPms@U  
applicable laws and regulations                 适用的法规 4&Q.6HkL  
application systems                                  应用系统 tntQO!pM  
apply consistently                              一贯地执行，一贯地实施 w!0`JPu  
appropriate                                       适当的，合适的； VPB,8zb]  
征用，挪用 OIuEC7XM^C  
appropriate authorization                          适当的授权 p/4\O  
appropriateness of audit evidence                    审计证据的适当性 [f'V pId8  
approval                                    批准，核准 ^MyuD?va  
assertion                                    (会计报表上的)认定；确认 @w)Vt$+b]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &ggS!y'n  
asset                                                 资产，财产 6iiH+Nc  
asset restructuring                             资产重组 Fu*~{n  
assignment of duties                                 职责的划分 bIR AwktD  
assistant                                     助理，助理人员 ]*8K4n G  
associated company                                 联属公司，联营公司 ~ mqiXr8  
association                                        联合，结合；协会，社团 !+;'kI2  
assumption                                       假设，假定 ~>af"<  
at a given date                                         在某一特定时日 BcMgfa/  
attestation                                         鉴证，公证 uY,(3x  
attestation service                             鉴证服务 ?h;Zdv>`xz  
audit adjustment                                审计调整 #Z'r;YOzs  
audit areas                                        审计领域 nQ/R,+6h  
audit conclusion                                审计结论 %<|w:z$vp  
audit effectiveness                             审计效果 Pd99vq/  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 )Q_^f'4  
audit evidence                                          审计证据 zFy0SzF  
audit fee                                    审计费 ZSKSMI%D  
audit files                                          审计档案 3|=9aM^x^  
audit findings                                     审计中发现的事项 Tl.dr   
audit implementation stage                        审计实施阶段 >a@c5  
audit mark                                        审计标识 Pg]&^d&$  
audit materiality                                 审计重要性 W0]W[b,:u$  
audit method                                     审计方法 b<|l*\  
audit objective                                         审计目标，审计目的 "v @h  
audit of financial statements                      会计报表审计，财务报表审计 :27GqY,3sK  
audit opinion                                     审计意见 i
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audit period                                      被审计期间，被审计年度 nATEv2:G  
audit plan                                          审计计划 (x{
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audit planning                                    编制审计计划，制定审计计划，审计计划 mHqw,28}  
audit planning stage                                  审计计划阶段 oUMY?[Wp  
audit procedure                                审计程序 gpBpG  
audit programme                               审计程序表，具体审计计划 %!5[3b'h  
audit report                                       审计报告 B|Y6;4?  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 prf  
audit report with a qualified opinion                 有保留意见的审计报告 orB8q((  
audit report with an adverse opinion                否定意见的审计报告 ;VY0DAp{  
audit report with dual dates                      双重日期审计报告 0XCtw6  
audit reporting stage                                 审计报告阶段 qNI2+<u)j  
audit responsibility                                   审计责任 A4lh`n5%  
audit results                                      审计结果 DYJ F6O  
audit risk                                          审计风险 [b-wak})aD  
audit sampling                                          审计抽样 
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audit sampling techniques                         审计抽样方法，审计抽样技术 1(z&0Y;  
audit strategies                                  审计策略 @Sxb}XI!f  
audit summary                                         审计总结，审计小结 {5
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audit team                                         审计小组 o ]UG*2  
audit test                                    审计测试 $F|3VQ~   
audit trail                                          审计轨迹 Ccmo(W+0  
audit work                                        审计工作 Ww9%6 #it  
audit working paper                                 审计工作底稿 `G
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audited financial statement                        审计会计报表，已审计财务报表 UADD 7d  
Auditing Guidelines (the～)                      审计规范指南 wAC*D=Qj  
auditing standards                             审计准则 KZFnp=i  
audit-oriented working paper                          (审计)业务类工作底稿 *Uvh;d{  
authorisation                                     授权 :"Vfn:Q  
authorisation of transaction                       交易的授权  ?lg  
availability                                         可获得性 'l+).},  
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balance                                      余额；差额；平衡 Ob:}@jj  
balance sheet                                    资产负债表 GCn^+`.h1t  
bank                                                 银行 Z5lE*z  
bank account                                    银行账户，银行户头 g3r4>SA  
bank statement                                 银行对账单 0G-M.s}A  
barter transaction                              易货交易，以物换物交易 %d..L-`]ET  
basis of audit                                    审计依据 t{\,vI  
basis of preparation                                (会计报表的)编制基础 RcQo1  
book of account                               账目，账簿 qDR`)hle  
borrowing                                         借款，贷款，借债 }!tJ
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branch                                              分支，分支机构，分店 g<,kV(_7  
brought forward                                (账户余额等的)承上年，承上期，承上页 X2avo|6e  
budget                                              预算 9G7lPK  
building                                      建筑物；大楼 MO7:ZYq  
business conditions                                  业务情况，经营情况 ]
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business licence                               (企业等的)营业执照 m_{?py@tZ  
business relation                                业务关系 8Vcg30_+  
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