[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 ouO9%)zv  
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审计词汇英汉对照 &%g$Bi,G  
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ability to continue as a going concern               持续经营能力 5>UQ3hWo  
acceptability                                     可接受性，可接受程度 0gHV(L?  
acceptable level of detection risk                     检查风险的可接受水平 A%x0'?
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acceptance of engagement                       接受委托 CD5% iFy  
accepting the engagement for the first time              首次接受委托 ]{|lGtK %  
access to asset                                         对资产的接触 4*IXBi7%  
according to                                     根据，依据，依照 vif)g6,  
account balance                                账户余额 [rW];H8:~  
account for                                       对……进行会计处理，核算；解释 <L<^u
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accounting                                        会计，会计学 Vbe@S?u-  
accounting advisory serve                        会计咨询服务 unKl5A[h  
accounting firm                                 会计师事务所 Zz+v3
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accounting information                      会计信息，会计资料 %yd(=%)fMB  
accounting period                             会计期间 y%x:~.  
accounting policies                                   会计政策 ?\(qA+iP0  
accounting professional bodies                 会计职业组织，会计职业团体 _+Sf+ta  
accounting records                                   会计记录 \3"B$Sp|=  
accounting responsibility                           会计责任 IP@3R(DS%  
accounting service                             会计服务 ZJm$7T)V  
accounting standards                                会计准则 6b$C/  
Accounting Standards for Business Enterprises       企业会计准则 2 |JEGyDS-  
accounting system                             会计系统 k+*pg4'  
accounting treatment                                会计处理 g-B{K "z  
accuracy                                    准确性，精确性 ^q#[oO  
additional audit procedures                      追加审计程序 Ul6|LTY  
addressee                                         收件人，收信人 H=w):kL|  
Administration of State-owned Assets  (the～)     国有资产管理局 lw99{y3<<  
administrative laws and regulations                 行政法规 c B 36w$n8  
adverse impact                                 不利影响，负面影响 @vX
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adverse opinion                                反对意见 z]-m<#1  
advisory group                                  咨询组，顾问组 R eb.x_  
agency fee                                        代理费，代理费用 R MOs1<D  
aggregate                                          总计，合计为…… *|y$z+g/  
alternation of document and record                 变造文件和记录 &:u3-:$:9  
alternative audit procedures                      替代审计程序，备选审计程序 t\'MB  
amend                                              修改，修订 ^fH)E"qq5  
amortisation                                      摊销 :I7 mMy*  
analytical capacity                             分析能力 4:^MSgra  
analytical procedures                               分析性程序 nC!]@lA  
annual financial statements                        年度会计报表，年度财务报表 D$>&K&  
appendix                                          附录，附表 0rz1b6F5,  
applicable                                         适用的 gat;Er  
applicable laws and regulations                 适用的法规 e| 5@7~Vi  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 >d
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appropriate                                       适当的，合适的； 5S _fvW;  
征用，挪用 S=.%aB  
appropriate authorization                          适当的授权 GB<.kOGQ[  
appropriateness of audit evidence                    审计证据的适当性 h::(b,|f7  
approval                                    批准，核准 68(^
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assertion                                    (会计报表上的)认定；确认 x DNu'  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N)Q.P'`N  
asset                                                 资产，财产 i+_=7(
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asset restructuring                             资产重组 6xwjKh:9  
assignment of duties                                 职责的划分 z
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assistant                                     助理，助理人员 BDzAmrO<  
associated company                                 联属公司，联营公司 x}Lj|U$r<X  
association                                        联合，结合；协会，社团 6 C O5:\  
assumption                                       假设，假定 UKV<Ye|  
at a given date                                         在某一特定时日 );_/0:  
attestation                                         鉴证，公证 >~]|o  
attestation service                             鉴证服务 IVZUB*wv)b  
audit adjustment                                审计调整 k;`1Ia  
audit areas                                        审计领域 tm1&OY  
audit conclusion                                审计结论 CTKw2`5u  
audit effectiveness                             审计效果 5uahfJk  
audit efficiency                                  审计效率 r@]`#PL  
audit engagement letter                      审计业务约定书 /;/:>c  
audit evidence                                          审计证据 5Phsh  
audit fee                                    审计费 .VNz(s  
audit files                                          审计档案 MRK=\qjD  
audit findings                                     审计中发现的事项 _b>{:H&\  
audit implementation stage                        审计实施阶段 mMOgx   
audit mark                                        审计标识 27+faR  
audit materiality                                 审计重要性 RticGQy&5  
audit method                                     审计方法 @ext6cFe3<  
audit objective                                         审计目标，审计目的 q :~/2<o  
audit of financial statements                      会计报表审计，财务报表审计 4c{j9mh  
audit opinion                                     审计意见 t 4zUj%F  
audit period                                      被审计期间，被审计年度 bZ:+q1 D  
audit plan                                          审计计划 nxBP@Td  
audit planning                                    编制审计计划，制定审计计划，审计计划 ='w 2"4  
audit planning stage                                  审计计划阶段 ~av#r=x  
audit procedure                                审计程序 xV`l6QS  
audit programme                               审计程序表，具体审计计划 On~KTt3Mp  
audit report                                       审计报告 ks6iy}f7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 mSYm18   
audit report with a qualified opinion                 有保留意见的审计报告 NqD Hrx  
audit report with an adverse opinion                否定意见的审计报告 K1A<m=If  
audit report with dual dates                      双重日期审计报告 ]+m2pEO  
audit reporting stage                                 审计报告阶段 .w@B )f*  
audit responsibility                                   审计责任 z^.dYb7<  
audit results                                      审计结果 FXn98UFY  
audit risk                                          审计风险 _?cum~A@  
audit sampling                                          审计抽样 koS?UYF`  
audit sampling techniques                         审计抽样方法，审计抽样技术 X Nfl  
audit strategies                                  审计策略 ot2zY dWAz  
audit summary                                         审计总结，审计小结 f=Pn,.>tIz  
audit team                                         审计小组 94dd )/a  
audit test                                    审计测试 O CIoY?a  
audit trail                                          审计轨迹 .{ljhE:   
audit work                                        审计工作 vzbGLap#  
audit working paper                                 审计工作底稿 Sy1O;RTn`  
audited financial statement                        审计会计报表，已审计财务报表 Ab/JCZNn  
Auditing Guidelines (the～)                      审计规范指南 !9YCuHj!p  
auditing standards                             审计准则 _h  \L6.  
audit-oriented working paper                          (审计)业务类工作底稿 H lM7^3(&  
authorisation                                     授权 4%8den,|  
authorisation of transaction                       交易的授权 .I_<\h7  
availability                                         可获得性 %Cqp88]  
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balance                                      余额；差额；平衡 4v N:Kj  
balance sheet                                    资产负债表 U9^1
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bank                                                 银行 Iy4%,8C]g  
bank account                                    银行账户，银行户头 B0)|sH  
bank statement                                 银行对账单 9kF0H a}J  
barter transaction                              易货交易，以物换物交易 hgW 1g#
  
basis of audit                                    审计依据 [xrsa!$   
basis of preparation                                (会计报表的)编制基础 {~FPv mj&  
book of account                               账目，账簿 ! }e75=x  
borrowing                                         借款，贷款，借债 ;L-)$Dy4  
branch                                              分支，分支机构，分店 .;Gx.}ITG6  
brought forward                                (账户余额等的)承上年，承上期，承上页 +swTMR  
budget                                              预算 [)jNy_4  
building                                      建筑物；大楼 pU !:  
business conditions                                  业务情况，经营情况 ~CV.Ci.dG  
business licence                               (企业等的)营业执照 3
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business relation                                业务关系 3<M yb  
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