[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 ;NeN2|I]  
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审计词汇英汉对照 8st~ O  
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ability to continue as a going concern               持续经营能力 &fYV FRVkq  
acceptability                                     可接受性，可接受程度 *wetPt)~v_  
acceptable level of detection risk                     检查风险的可接受水平 -v7O*xm"  
acceptance of engagement                       接受委托 }c~o3t(7`b  
accepting the engagement for the first time              首次接受委托 b #[7A  
access to asset                                         对资产的接触 t)/:VImY  
according to                                     根据，依据，依照 l
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account balance                                账户余额 juc;]CHt'  
account for                                       对……进行会计处理，核算；解释 )w3HC($g  
accounting                                        会计，会计学 %;{Ro)03  
accounting advisory serve                        会计咨询服务 C0@[4a$8f  
accounting firm                                 会计师事务所 (77EZ07%  
accounting information                      会计信息，会计资料 &;O)Dw  
accounting period                             会计期间 NN;'QiE  
accounting policies                                   会计政策 #b?)fqRJL  
accounting professional bodies                 会计职业组织，会计职业团体 dNMz(~A[Y  
accounting records                                   会计记录 /}=Bi-  
accounting responsibility                           会计责任 d*{NAq'9X  
accounting service                             会计服务 ~)\E&c  
accounting standards                                会计准则 =`MU*Arcs[  
Accounting Standards for Business Enterprises       企业会计准则 ayvH S&h  
accounting system                             会计系统 ~9KxvQzt  
accounting treatment                                会计处理 ;jgJI~3l  
accuracy                                    准确性，精确性 3l8k O  
additional audit procedures                      追加审计程序 M:? :EJ  
addressee                                         收件人，收信人 XV> )[Nd\H  
Administration of State-owned Assets  (the～)     国有资产管理局 !{, `h<  
administrative laws and regulations                 行政法规 wpLC,  
adverse impact                                 不利影响，负面影响 .:)nG (7f<  
adverse opinion                                反对意见 s,|s;w*.  
advisory group                                  咨询组，顾问组 O~W
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agency fee                                        代理费，代理费用 .}.63T$h9  
aggregate                                          总计，合计为…… ^cy.iolt  
alternation of document and record                 变造文件和记录 *?GV(/Q  
alternative audit procedures                      替代审计程序，备选审计程序 $J]b+Bp  
amend                                              修改，修订 qrtA'fU  
amortisation                                      摊销 RC| t-(Z  
analytical capacity                             分析能力 ]VU a$$  
analytical procedures                               分析性程序 pl{Pur ;i  
annual financial statements                        年度会计报表，年度财务报表 LT ZoO9O  
appendix                                          附录，附表 *j0kb"#  
applicable                                         适用的 LgX"Qk&Ca  
applicable laws and regulations                 适用的法规 tb@&!a$`?  
application systems                                  应用系统 6GZzNhz  
apply consistently                              一贯地执行，一贯地实施 XvIrO]F-  
appropriate                                       适当的，合适的； (3>Z NTm  
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appropriate authorization                          适当的授权 5|E_ ,d!v  
appropriateness of audit evidence                    审计证据的适当性 `1
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approval                                    批准，核准 C =z7Gk=  
assertion                                    (会计报表上的)认定；确认 yA/
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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 ~A5MzrvIO2  
asset                                                 资产，财产 rprtp5Cg  
asset restructuring                             资产重组 -%*w&',G  
assignment of duties                                 职责的划分 ma<+ !*|   
assistant                                     助理，助理人员 pg.z `k  
associated company                                 联属公司，联营公司 85Hb~|0  
association                                        联合，结合；协会，社团 UF)4K3X  
assumption                                       假设，假定 G/*0*&fW  
at a given date                                         在某一特定时日 dsh S+d  
attestation                                         鉴证，公证 A$9^JF0$  
attestation service                             鉴证服务 :i4>&4j  
audit adjustment                                审计调整 p+;[i%`  
audit areas                                        审计领域 Z,~EH  
audit conclusion                                审计结论 ?1z." &  
audit effectiveness                             审计效果 (\QkXrK  
audit efficiency                                  审计效率 wlM"Zt  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 ;&N;6V"}  
audit fee                                    审计费  jJN.(  
audit files                                          审计档案 +s}"&IV%  
audit findings                                     审计中发现的事项 Q9`}dYf.  
audit implementation stage                        审计实施阶段 WzC_M>_  
audit mark                                        审计标识 YuZxKuGy  
audit materiality                                 审计重要性 $ 'B0ZL  
audit method                                     审计方法 )@ /!B`  
audit objective                                         审计目标，审计目的 #sOkD  
audit of financial statements                      会计报表审计，财务报表审计 O+Zt*
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audit opinion                                     审计意见 CCp8,  
audit period                                      被审计期间，被审计年度 :CQ-?mT^LA  
audit plan                                          审计计划 PN!
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audit planning                                    编制审计计划，制定审计计划，审计计划 ,,Dwb\B}  
audit planning stage                                  审计计划阶段 eJ+uP,$  
audit procedure                                审计程序 <3wfY #;><  
audit programme                               审计程序表，具体审计计划 uHv9D%R  
audit report                                       审计报告 d
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 D=w5Lks  
audit report with a qualified opinion                 有保留意见的审计报告 c({V[eGY  
audit report with an adverse opinion                否定意见的审计报告 <23oyMR0  
audit report with dual dates                      双重日期审计报告 uIG,2u,  
audit reporting stage                                 审计报告阶段 wgK:^DP  
audit responsibility                                   审计责任 cI9}YSk  
audit results                                      审计结果 #)aUKFX  
audit risk                                          审计风险 c&1:H1#  
audit sampling                                          审计抽样 p?mQ\O8F  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xgge_`T9  
audit strategies                                  审计策略 z*cC2+R}=  
audit summary                                         审计总结，审计小结 =kp-[7  
audit team                                         审计小组 X  8V^  
audit test                                    审计测试 r*|#*"K"a  
audit trail                                          审计轨迹 f_*Bd.@  
audit work                                        审计工作 \;z*j|;B  
audit working paper                                 审计工作底稿 eB`7C"Z  
audited financial statement                        审计会计报表，已审计财务报表 e5!LbsJv  
Auditing Guidelines (the～)                      审计规范指南 TNA?fm  
auditing standards                             审计准则 ~bp^Q| wM  
audit-oriented working paper                          (审计)业务类工作底稿 VpDNp (2  
authorisation                                     授权 4,o|6H  
authorisation of transaction                       交易的授权 *(%]|z}]m  
availability                                         可获得性 [Mm OPm}@  
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balance                                      余额；差额；平衡 zCvt"!}RRa  
balance sheet                                    资产负债表 2qY`*Y.2  
bank                                                 银行 "T`Q,  
bank account                                    银行账户，银行户头 6!|-,t><  
bank statement                                 银行对账单  a=<l}`*  
barter transaction                              易货交易，以物换物交易 H\OV7=8  
basis of audit                                    审计依据 3d qj:4[f  
basis of preparation                                (会计报表的)编制基础 -lKk.Y.}r  
book of account                               账目，账簿 @z8,XW }  
borrowing                                         借款，贷款，借债 YQyf:xJ  
branch                                              分支，分支机构，分店 v !~lVv&  
brought forward                                (账户余额等的)承上年，承上期，承上页 G+^Q _w  
budget                                              预算 >tfy\PY:  
building                                      建筑物；大楼 WD=#. $z$  
business conditions                                  业务情况，经营情况 "r6DZi(^K  
business licence                               (企业等的)营业执照 R<}n?f\#JZ  
business relation                                业务关系 ;(cqaB  
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