[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 x{2o[dK4}  
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审计词汇英汉对照 }JH`'&3  
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ability to continue as a going concern               持续经营能力 F\Y,JUn[G  
acceptability                                     可接受性，可接受程度 9Yd-m  
acceptable level of detection risk                     检查风险的可接受水平 R;.d/U|av  
acceptance of engagement                       接受委托 F;X"3F.!  
accepting the engagement for the first time              首次接受委托 BM.-X7)  
access to asset                                         对资产的接触 *seu&  
according to                                     根据，依据，依照 8`DO[Z  
account balance                                账户余额 6l<1A$BQ  
account for                                       对……进行会计处理，核算；解释 SUo^c1)G  
accounting                                        会计，会计学 =
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accounting advisory serve                        会计咨询服务 {QW-g  
accounting firm                                 会计师事务所 i@Vs4E[b  
accounting information                      会计信息，会计资料 s7vPI  
accounting period                             会计期间 phe"JNML  
accounting policies                                   会计政策 4 ;^g MI9  
accounting professional bodies                 会计职业组织，会计职业团体 5UPP k$8`  
accounting records                                   会计记录 G~O" /WM  
accounting responsibility                           会计责任 \!m!ibr  
accounting service                             会计服务 Plb}dID"  
accounting standards                                会计准则 l~ 4_s/  
Accounting Standards for Business Enterprises       企业会计准则 u1wg C#  
accounting system                             会计系统 xa' nJ"f;  
accounting treatment                                会计处理 '+tKvTU;  
accuracy                                    准确性，精确性 "h QV9 [2\  
additional audit procedures                      追加审计程序 HKM~BL "X  
addressee                                         收件人，收信人 Jm%mm SYK  
Administration of State-owned Assets  (the～)     国有资产管理局 m\/>C|f\  
administrative laws and regulations                 行政法规 P_v0))n{  
adverse impact                                 不利影响，负面影响 <( c
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adverse opinion                                反对意见 /cM 5  
advisory group                                  咨询组，顾问组 'n>EEQyp'  
agency fee                                        代理费，代理费用 ;gdi=>S_  
aggregate                                          总计，合计为…… (21']x  
alternation of document and record                 变造文件和记录 vuAQm}A4'g  
alternative audit procedures                      替代审计程序，备选审计程序 c{^i$  
amend                                              修改，修订 IU7$%6<Y  
amortisation                                      摊销 +}kO;\  
analytical capacity                             分析能力 /rn"  
analytical procedures                               分析性程序 : x>I- 3G  
annual financial statements                        年度会计报表，年度财务报表 Ng?apaIi@~  
appendix                                          附录，附表 xq#U4 E  
applicable                                         适用的 @Q/x&BV  
applicable laws and regulations                 适用的法规 f2`P8$U)R  
application systems                                  应用系统 'y'T'2N3  
apply consistently                              一贯地执行，一贯地实施 0Z@ARMCe|m  
appropriate                                       适当的，合适的； @gH(/ pFX  
征用，挪用 ]z+*?cc  
appropriate authorization                          适当的授权 ?s1u#'aO  
appropriateness of audit evidence                    审计证据的适当性 '.=Wk^, Ua  
approval                                    批准，核准 aytq4Ts  
assertion                                    (会计报表上的)认定；确认 20$F$YYuk  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 A Z]P+v  
asset                                                 资产，财产 V h Z=,m  
asset restructuring                             资产重组 ;Fx')  
assignment of duties                                 职责的划分 Lhl$w'r  
assistant                                     助理，助理人员 9Q,Msl4n  
associated company                                 联属公司，联营公司 dDsjPM;2  
association                                        联合，结合；协会，社团 cWgbd^J  
assumption                                       假设，假定 YgO aZq N  
at a given date                                         在某一特定时日 |De!ti  
attestation                                         鉴证，公证 &oon'q5;  
attestation service                             鉴证服务 z0\;m{TH  
audit adjustment                                审计调整 pg}~vb"  
audit areas                                        审计领域 oq=?i%'>  
audit conclusion                                审计结论 P%.`c?olbs  
audit effectiveness                             审计效果
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audit efficiency                                  审计效率 2N L:\%wz  
audit engagement letter                      审计业务约定书 @SKO~?7T  
audit evidence                                          审计证据 HXD*zv@ *6  
audit fee                                    审计费 'LJ %.DJ  
audit files                                          审计档案 *i=?0M4S  
audit findings                                     审计中发现的事项 "z^BKb5  
audit implementation stage                        审计实施阶段 ,[Dh2fPM,  
audit mark                                        审计标识 %GVEY  
audit materiality                                 审计重要性 y_ }K?  
audit method                                     审计方法 8O"x;3I9  
audit objective                                         审计目标，审计目的 4RK.Il*d  
audit of financial statements                      会计报表审计，财务报表审计 uAW*5 `[  
audit opinion                                     审计意见 7$g*N6)Q  
audit period                                      被审计期间，被审计年度 *,O :>Z5I  
audit plan                                          审计计划 dNR7e   
audit planning                                    编制审计计划，制定审计计划，审计计划 }9L 40)
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audit planning stage                                  审计计划阶段 =fKhXd  
audit procedure                                审计程序 WE+sFaKq-  
audit programme                               审计程序表，具体审计计划 ;FV~q{  
audit report                                       审计报告 :6 Hxxh  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O\|C,Epm  
audit report with a qualified opinion                 有保留意见的审计报告 7bgnZ]r8t  
audit report with an adverse opinion                否定意见的审计报告 s|{^ }4{  
audit report with dual dates                      双重日期审计报告 30sC4}   
audit reporting stage                                 审计报告阶段 ^q4l4)8jX  
audit responsibility                                   审计责任  ""25ay  
audit results                                      审计结果 :J=+;I(UI  
audit risk                                          审计风险 &LCUoTzj  
audit sampling                                          审计抽样 0C7thl{Dms  
audit sampling techniques                         审计抽样方法，审计抽样技术 *b$z6.  
audit strategies                                  审计策略 o1fyNzq<  
audit summary                                         审计总结，审计小结 ir?Uw:/f  
audit team                                         审计小组 q8'@dH  
audit test                                    审计测试 yDCooX0  
audit trail                                          审计轨迹 'DL;c@}37  
audit work                                        审计工作 '<RB  
audit working paper                                 审计工作底稿 e.3sAUHZ-  
audited financial statement                        审计会计报表，已审计财务报表 m~= ]^e  
Auditing Guidelines (the～)                      审计规范指南 Ez7V>FNX  
auditing standards                             审计准则 RT.wTJS;  
audit-oriented working paper                          (审计)业务类工作底稿 '_TJ"lOZ  
authorisation                                     授权 NDs]}5#   
authorisation of transaction                       交易的授权 _0DXQS\  
availability                                         可获得性 ;[WSf{k  
B ?L<UOv7;t  
balance                                      余额；差额；平衡 <2o.,2?G  
balance sheet                                    资产负债表 ~aauW?  
bank                                                 银行 [[*0MA2Y  
bank account                                    银行账户，银行户头 Ux%\Y.PPI  
bank statement                                 银行对账单 aIzp\$NWVK  
barter transaction                              易货交易，以物换物交易 +LQs.*  
basis of audit                                    审计依据 $>S}acuC  
basis of preparation                                (会计报表的)编制基础 V'HlAQr  
book of account                               账目，账簿 0I(
GB;E  
borrowing                                         借款，贷款，借债 [T}%q"<  
branch                                              分支，分支机构，分店 zJy 89ib'  
brought forward                                (账户余额等的)承上年，承上期，承上页 )|{1&F1  
budget                                              预算 <tu[cA>  
building                                      建筑物；大楼 ^|FVc48{  
business conditions                                  业务情况，经营情况 %U=S6<lbj;  
business licence                               (企业等的)营业执照 r2E>sH w  
business relation                                业务关系 5Gw!9{ke  
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