[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 :gDIGBK,  
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审计词汇英汉对照 mbv\Gn#>  
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ability to continue as a going concern               持续经营能力 {%. _cR2  
acceptability                                     可接受性，可接受程度 K"VphKvR  
acceptable level of detection risk                     检查风险的可接受水平 +`9 ]L]J]4  
acceptance of engagement                       接受委托 }!\NdQs  
accepting the engagement for the first time              首次接受委托 4>>{}c!nf  
access to asset                                         对资产的接触 -[i9a:eRM  
according to                                     根据，依据，依照 %]nYv#K  
account balance                                账户余额 3 8pw  
account for                                       对……进行会计处理，核算；解释 7}-.U=tnP  
accounting                                        会计，会计学 67%eAS  
accounting advisory serve                        会计咨询服务 lxj_(Uo  
accounting firm                                 会计师事务所 J}EQ_FC"$  
accounting information                      会计信息，会计资料 Ue
vbLt1Y  
accounting period                             会计期间 'IBs/9=ZC  
accounting policies                                   会计政策 |vz<FR6  
accounting professional bodies                 会计职业组织，会计职业团体 LSlaz  
accounting records                                   会计记录 '?t]iRCeI7  
accounting responsibility                           会计责任 !I]fNTv
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accounting service                             会计服务 }M?GqA=  
accounting standards                                会计准则 QD]Vfj4+  
Accounting Standards for Business Enterprises       企业会计准则 o,9E~Q'`{  
accounting system                             会计系统 u$[ '}z0:  
accounting treatment                                会计处理 ^i_mGe
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accuracy                                    准确性，精确性 "UKX~}8T
 
additional audit procedures                      追加审计程序 y/mxdPw  
addressee                                         收件人，收信人 ur={+0 y  
Administration of State-owned Assets  (the～)     国有资产管理局 )`F?{Sg  
administrative laws and regulations                 行政法规 w_@NT}  
adverse impact                                 不利影响，负面影响 uzG<(Q pu  
adverse opinion                                反对意见 b
B 3Mpaw@  
advisory group                                  咨询组，顾问组 W*;~(hDz  
agency fee                                        代理费，代理费用 $5yS`IqS  
aggregate                                          总计，合计为…… \6)l(b;  
alternation of document and record                 变造文件和记录 flIdL,  
alternative audit procedures                      替代审计程序，备选审计程序 T nA
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amend                                              修改，修订 (S0MqX*  
amortisation                                      摊销 S0/@y'q3en  
analytical capacity                             分析能力 f3lFpS  
analytical procedures                               分析性程序 tvP_LNMF  
annual financial statements                        年度会计报表，年度财务报表 XD{U5.z>y  
appendix                                          附录，附表 K8Gc5#O F  
applicable                                         适用的 yeKzI~  
applicable laws and regulations                 适用的法规 k6ERGQ9|I  
application systems                                  应用系统 kLR4?tX!  
apply consistently                              一贯地执行，一贯地实施 h|yv*1/|  
appropriate                                       适当的，合适的； xU@YBzbk  
征用，挪用 K6@QZc5.!  
appropriate authorization                          适当的授权 gR.zL>=_5e  
appropriateness of audit evidence                    审计证据的适当性 d{hbgUSj  
approval                                    批准，核准 ldrKk'S,B  
assertion                                    (会计报表上的)认定；确认 {2
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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 Mr<2I  
asset                                                 资产，财产 ~ 61?nu  
asset restructuring                             资产重组 N/DcaHFYo  
assignment of duties                                 职责的划分 ~IZ'zuc  
assistant                                     助理，助理人员 &zlwV"W  
associated company                                 联属公司，联营公司 )I 4d_]&  
association                                        联合，结合；协会，社团 -LzHCO/7(  
assumption                                       假设，假定 ylLQKdcL  
at a given date                                         在某一特定时日 +8."z"i3lE  
attestation                                         鉴证，公证 qCSJ=T
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attestation service                             鉴证服务 T2Z;)e$m_  
audit adjustment                                审计调整 O;ZU{VY  
audit areas                                        审计领域 LH"MJ WOJ  
audit conclusion                                审计结论 I7 pxi$8f  
audit effectiveness                             审计效果 LVq3R 8A  
audit efficiency                                  审计效率 C&bw1`XJf  
audit engagement letter                      审计业务约定书 TOn{o}Y B  
audit evidence                                          审计证据 ~1`.iA  
audit fee                                    审计费 }Ga@bY6  
audit files                                          审计档案 SWD v\Vr  
audit findings                                     审计中发现的事项 YM 0f_G=
 
audit implementation stage                        审计实施阶段 Pr{?A]dQ  
audit mark                                        审计标识 zKe&*tZ  
audit materiality                                 审计重要性 |rH;}t|un  
audit method                                     审计方法 L^KGY<hp4  
audit objective                                         审计目标，审计目的 M]!R}<]{  
audit of financial statements                      会计报表审计，财务报表审计 @z#;O2  
audit opinion                                     审计意见 &Sj<X`^  
audit period                                      被审计期间，被审计年度 7e/Uc!&*  
audit plan                                          审计计划 gq*- v:P>  
audit planning                                    编制审计计划，制定审计计划，审计计划 m
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audit planning stage                                  审计计划阶段 ! o:m*:  
audit procedure                                审计程序 \bCm]wR  
audit programme                               审计程序表，具体审计计划 /4YXx|V  
audit report                                       审计报告 3Ku!;uo!u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A)2vjM9}K  
audit report with a qualified opinion                 有保留意见的审计报告 +)^F9LPl  
audit report with an adverse opinion                否定意见的审计报告 +[UFf3(ON  
audit report with dual dates                      双重日期审计报告 VFT G3,kI  
audit reporting stage                                 审计报告阶段 `x lsvK>  
audit responsibility                                   审计责任 H?sl_3-#  
audit results                                      审计结果 QN9$n%Z  
audit risk                                          审计风险 C.C)&&|X  
audit sampling                                          审计抽样 bESmKe(  
audit sampling techniques                         审计抽样方法，审计抽样技术 a^<  
audit strategies                                  审计策略 xH;qJRHa  
audit summary                                         审计总结，审计小结 %:h)8e-;  
audit team                                         审计小组 il w<Q-o4(  
audit test                                    审计测试 '
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audit trail                                          审计轨迹 8JAA?0L"'  
audit work                                        审计工作 Ox8dnPcx  
audit working paper                                 审计工作底稿  $Tfq9  
audited financial statement                        审计会计报表，已审计财务报表 .6!IO^`[  
Auditing Guidelines (the～)                      审计规范指南 FAjO-T4(  
auditing standards                             审计准则 6`]R)i]  
audit-oriented working paper                          (审计)业务类工作底稿 9U>ID{  
authorisation                                     授权 p^&' C_?  
authorisation of transaction                       交易的授权 O_nk8  
availability                                         可获得性 |VB}Kv  
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balance                                      余额；差额；平衡 F
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balance sheet                                    资产负债表 *DLv$/(0  
bank                                                 银行 jC*(ZF1B  
bank account                                    银行账户，银行户头 (ivV[  
bank statement                                 银行对账单 }
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barter transaction                              易货交易，以物换物交易 tv+q~TFB=Z  
basis of audit                                    审计依据 #E2`KGCzW  
basis of preparation                                (会计报表的)编制基础 AU}lKq7%  
book of account                               账目，账簿 XLwbA4ORq  
borrowing                                         借款，贷款，借债 {p|OKf  
branch                                              分支，分支机构，分店 aa_&WHXkt  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 HW|c -\t
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building                                      建筑物；大楼 yv9~  
business conditions                                  业务情况，经营情况 qDqIy+WR  
business licence                               (企业等的)营业执照 !w[<?+%%n  
business relation                                业务关系 ~2 T_)l?  
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