[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 $^IjFdD  
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审计词汇英汉对照 ;L$,gn5H  
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ability to continue as a going concern               持续经营能力 qzHU)Ns(_  
acceptability                                     可接受性，可接受程度 ]f5c\\)  
acceptable level of detection risk                     检查风险的可接受水平 ( mt*y]p?  
acceptance of engagement                       接受委托 EO"6Dq(  
accepting the engagement for the first time              首次接受委托 w-M7opkq  
access to asset                                         对资产的接触 ExqM1&zpK  
according to                                     根据，依据，依照 [brkx3h  
account balance                                账户余额 %VS 2M #f  
account for                                       对……进行会计处理，核算；解释 2;h+;G  
accounting                                        会计，会计学 IF e+B"  
accounting advisory serve                        会计咨询服务 Yu;9&b  
accounting firm                                 会计师事务所 $i -zMa  
accounting information                      会计信息，会计资料 p$X
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accounting period                             会计期间 -zR.'x%  
accounting policies                                   会计政策 }Wqtip:L  
accounting professional bodies                 会计职业组织，会计职业团体 ~9bv Wd1D  
accounting records                                   会计记录 _trpXkQp  
accounting responsibility                           会计责任 ]An_5J  
accounting service                             会计服务 }q]jjs  
accounting standards                                会计准则 q6Rw4  
Accounting Standards for Business Enterprises       企业会计准则 <oQ6ZX  
accounting system                             会计系统 qNy-o\;XN  
accounting treatment                                会计处理 =~ '^;D  
accuracy                                    准确性，精确性 ys/vI/e\  
additional audit procedures                      追加审计程序 xmO
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addressee                                         收件人，收信人 m$)YYpX  
Administration of State-owned Assets  (the～)     国有资产管理局 EFeAr@nj  
administrative laws and regulations                 行政法规 w~p4S+k&  
adverse impact                                 不利影响，负面影响 c|+y9(0|y  
adverse opinion                                反对意见 Agz=8=S%  
advisory group                                  咨询组，顾问组 SbCJ|z#?  
agency fee                                        代理费，代理费用 lqauk)(A0  
aggregate                                          总计，合计为…… ^SgN(-QH  
alternation of document and record                 变造文件和记录 ps"9;4P  
alternative audit procedures                      替代审计程序，备选审计程序 i"vDRrDe  
amend                                              修改，修订 '
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amortisation                                      摊销 u!M&;QL  
analytical capacity                             分析能力 &D)Hz  
analytical procedures                               分析性程序 !#C)99L"F  
annual financial statements                        年度会计报表，年度财务报表 u 6f4yQ  
appendix                                          附录，附表 *XHj) DC;  
applicable                                         适用的 $@68=  
applicable laws and regulations                 适用的法规 f^~2^p 1te  
application systems                                  应用系统 ~6] )*y  
apply consistently                              一贯地执行，一贯地实施 pTN%;`) {  
appropriate                                       适当的，合适的； + 2O
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征用，挪用 } mgVC  
appropriate authorization                          适当的授权 t&38@p  
appropriateness of audit evidence                    审计证据的适当性 uht(
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approval                                    批准，核准 DhHtz.6   
assertion                                    (会计报表上的)认定；确认 7bHE!#L`0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ,=yOek}  
asset                                                 资产，财产 z_'dRw  
asset restructuring                             资产重组 LMt0'Ml9  
assignment of duties                                 职责的划分 haN"/C^  
assistant                                     助理，助理人员 I.UjST  
associated company                                 联属公司，联营公司 gNG.l  
association                                        联合，结合；协会，社团 5[1@`6j  
assumption                                       假设，假定 IcRM4Ib))Q  
at a given date                                         在某一特定时日 HhzkMJR8  
attestation                                         鉴证，公证 C-_(13S  
attestation service                             鉴证服务 L(W%~UGN V  
audit adjustment                                审计调整
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audit areas                                        审计领域 gfV]^v  
audit conclusion                                审计结论 ]Qh[%GD  
audit effectiveness                             审计效果 <##|311o  
audit efficiency                                  审计效率 $#D n4  
audit engagement letter                      审计业务约定书 m9 ^m  
audit evidence                                          审计证据 LAj}kW~  
audit fee                                    审计费 {_rZRyr  
audit files                                          审计档案 XC :;Rq'j  
audit findings                                     审计中发现的事项 0kkRK*fp}x  
audit implementation stage                        审计实施阶段 w{RNv%hJ$=  
audit mark                                        审计标识 X>3i
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audit materiality                                 审计重要性 N`J:^,H  
audit method                                     审计方法 F@B  
audit objective                                         审计目标，审计目的 ?.]o_L_K  
audit of financial statements                      会计报表审计，财务报表审计 <Sz>ZIISd  
audit opinion                                     审计意见 E {I)LdAqK  
audit period                                      被审计期间，被审计年度 MX"A@p~H  
audit plan                                          审计计划 h<+PP]l=  
audit planning                                    编制审计计划，制定审计计划，审计计划 5`(((_Um+  
audit planning stage                                  审计计划阶段 `\Uc4lRS  
audit procedure                                审计程序 +ZY2a7uI  
audit programme                               审计程序表，具体审计计划 wgC??Be;ut  
audit report                                       审计报告 y>DfM5>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [Od>NO,n+]  
audit report with a qualified opinion                 有保留意见的审计报告 ZD$-V3e`  
audit report with an adverse opinion                否定意见的审计报告 Tnzco  
audit report with dual dates                      双重日期审计报告 =1%zI%  
audit reporting stage                                 审计报告阶段 nh _DEPMq  
audit responsibility                                   审计责任 xC= y^- 1  
audit results                                      审计结果 r))$XM  
audit risk                                          审计风险 le "JW/BD  
audit sampling                                          审计抽样 !%SdTaC{T  
audit sampling techniques                         审计抽样方法，审计抽样技术 3?a0 +]  
audit strategies                                  审计策略 md1EJ1\14  
audit summary                                         审计总结，审计小结 $q4XcIX 7  
audit team                                         审计小组 M!;`(_2  
audit test                                    审计测试 vo:52tCk}m  
audit trail                                          审计轨迹 MzBfHt'Rk  
audit work                                        审计工作 Y\ #.EVz  
audit working paper                                 审计工作底稿 2hj
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audited financial statement                        审计会计报表，已审计财务报表 w`H.ey  
Auditing Guidelines (the～)                      审计规范指南 *+_fP|cv  
auditing standards                             审计准则 =;~%L  
audit-oriented working paper                          (审计)业务类工作底稿 fvAh?<Ul  
authorisation                                     授权 G%V=idU*"  
authorisation of transaction                       交易的授权 r[C3u[  
availability                                         可获得性 WLg6-@kxXs  
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balance                                      余额；差额；平衡 # u}v7{4  
balance sheet                                    资产负债表 EM>c%BH<N  
bank                                                 银行 TFiuz;*|  
bank account                                    银行账户，银行户头 'sT}DX(7M  
bank statement                                 银行对账单 w7=D6`  
barter transaction                              易货交易，以物换物交易 PCV 58n3  
basis of audit                                    审计依据 7Va#{Y;Zy  
basis of preparation                                (会计报表的)编制基础 3B!&ow<rt  
book of account                               账目，账簿 o$[a4I  
borrowing                                         借款，贷款，借债 r'mnkg2,  
branch                                              分支，分支机构，分店 Pj1K  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,H#qgnp  
budget                                              预算 mh!N^[=n  
building                                      建筑物；大楼 ?{ 8sT-Z-L  
business conditions                                  业务情况，经营情况 (hRgYwUa<  
business licence                               (企业等的)营业执照 1j${,>4tQ  
business relation                                业务关系 qd#(`%_/  
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