[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 ^g[,}t:/d  
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审计词汇英汉对照 +}MV$X
  
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ability to continue as a going concern               持续经营能力 iymOq9  
acceptability                                     可接受性，可接受程度 "ZuhN(-`  
acceptable level of detection risk                     检查风险的可接受水平 >o\s'i[  
acceptance of engagement                       接受委托 YJioR4+q  
accepting the engagement for the first time              首次接受委托 *)PCPYB^  
access to asset                                         对资产的接触 ulcm  
according to                                     根据，依据，依照 Cpyv@+;D  
account balance                                账户余额 yS*s[vT  
account for                                       对……进行会计处理，核算；解释 #1>DV@^F  
accounting                                        会计，会计学 UIpW#t  
accounting advisory serve                        会计咨询服务  ppwjr +  
accounting firm                                 会计师事务所 ]klP.&I/0  
accounting information                      会计信息，会计资料 QH_0U`3  
accounting period                             会计期间 R`7v3{  
accounting policies                                   会计政策 x2 s%qZ#  
accounting professional bodies                 会计职业组织，会计职业团体 V
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accounting records                                   会计记录 _;8aiZt|u  
accounting responsibility                           会计责任 urJ>dw?FI  
accounting service                             会计服务 +Xb )bfN  
accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 H<^*V8J 'w  
accounting system                             会计系统 1pT v6  
accounting treatment                                会计处理 zw13Tu  
accuracy                                    准确性，精确性 D4CN%^?  
additional audit procedures                      追加审计程序 [# X:!xcl  
addressee                                         收件人，收信人 @y{i.G  
Administration of State-owned Assets  (the～)     国有资产管理局 ?A!Lh,  
administrative laws and regulations                 行政法规 ."N`X\  
adverse impact                                 不利影响，负面影响 |*~=w J_  
adverse opinion                                反对意见 1x\Vz\  
advisory group                                  咨询组，顾问组 =44hI86  
agency fee                                        代理费，代理费用 pt"yJtM'P  
aggregate                                          总计，合计为…… buIy+  
alternation of document and record                 变造文件和记录 6
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alternative audit procedures                      替代审计程序，备选审计程序 A578g  
amend                                              修改，修订 ZcTxE]Y  
amortisation                                      摊销 MhE'_sq  
analytical capacity                             分析能力 [1I>Bc&o*  
analytical procedures                               分析性程序 5<%]6cx}  
annual financial statements                        年度会计报表，年度财务报表 ]6W;~w%  
appendix                                          附录，附表 uO4kCK<7C  
applicable                                         适用的 n?@3+wG  
applicable laws and regulations                 适用的法规 )gO=5_^u*o  
application systems                                  应用系统 |sM#nhxK  
apply consistently                              一贯地执行，一贯地实施 LGxQ>f[V  
appropriate                                       适当的，合适的； "8pfLI  
征用，挪用 a@1 r3az  
appropriate authorization                          适当的授权 ZBDEE+8e  
appropriateness of audit evidence                    审计证据的适当性 kR C0iTV'I  
approval                                    批准，核准 gq$]jWtCD  
assertion                                    (会计报表上的)认定；确认 Dy>U=(S  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 nm[ yp3B  
asset                                                 资产，财产 |2yTt*!-r  
asset restructuring                             资产重组 =:fFu,+{  
assignment of duties                                 职责的划分 a59l"b  
assistant                                     助理，助理人员 AR<'Airi:  
associated company                                 联属公司，联营公司 Tum9Xa  
association                                        联合，结合；协会，社团 { gSR49!Q  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 9fWr{fx  
attestation                                         鉴证，公证 B{ i5UhxD  
attestation service                             鉴证服务 Vrz6<c-'B  
audit adjustment                                审计调整 5W0'r'{  
audit areas                                        审计领域 ?V6+o`bm  
audit conclusion                                审计结论 <K8$00l
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audit effectiveness                             审计效果 u>~G)lx%  
audit efficiency                                  审计效率 =~Ac=j!q  
audit engagement letter                      审计业务约定书 UOWOOdWSB  
audit evidence                                          审计证据 bLx70 $  
audit fee                                    审计费 |+?ABPk"  
audit files                                          审计档案 yPKDn.1  
audit findings                                     审计中发现的事项 * ^'$YVd#  
audit implementation stage                        审计实施阶段 *fBI),bZa  
audit mark                                        审计标识 9]Q\Pr\Ub$  
audit materiality                                 审计重要性 .O\z:GrSZz  
audit method                                     审计方法 7=.}484>J  
audit objective                                         审计目标，审计目的 |"[[.Adw9"  
audit of financial statements                      会计报表审计，财务报表审计 SE0"25\_G  
audit opinion                                     审计意见 !}sYPz]7!  
audit period                                      被审计期间，被审计年度 m"B)%?C#  
audit plan                                          审计计划  b;!oPT  
audit planning                                    编制审计计划，制定审计计划，审计计划 4|+6a6  
audit planning stage                                  审计计划阶段 E6);\SJG}  
audit procedure                                审计程序 $qN+BKd]3  
audit programme                               审计程序表，具体审计计划 #S[:Q.0 ;  
audit report                                       审计报告  E%g_O_  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 u~X]W3  
audit report with a qualified opinion                 有保留意见的审计报告 ;SBM
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audit report with an adverse opinion                否定意见的审计报告 []K5l%  
audit report with dual dates                      双重日期审计报告 w%,Iy, G@  
audit reporting stage                                 审计报告阶段 /jI>=:z  
audit responsibility                                   审计责任 S.o@95M  
audit results                                      审计结果 RH,(8.&>r  
audit risk                                          审计风险 MSPzOJQPy  
audit sampling                                          审计抽样 )t G` a ;  
audit sampling techniques                         审计抽样方法，审计抽样技术 A9lnQCsJ  
audit strategies                                  审计策略 =bUVGjr%96  
audit summary                                         审计总结，审计小结 2?LZW1
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audit team                                         审计小组 Sr_]R< ?  
audit test                                    审计测试 f1Ruaz-  
audit trail                                          审计轨迹 5 ^}zysY`  
audit work                                        审计工作 W,zlR5+Jk  
audit working paper                                 审计工作底稿 ;9,<&fe
 
audited financial statement                        审计会计报表，已审计财务报表 ?YY'-\h?  
Auditing Guidelines (the～)                      审计规范指南 M9MfO*  
auditing standards                             审计准则 XUUl*5^  
audit-oriented working paper                          (审计)业务类工作底稿 I71kFtvcy*  
authorisation                                     授权 Rv=(D^F,  
authorisation of transaction                       交易的授权 %g3@m5&  
availability                                         可获得性 imdfin?=
 
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balance                                      余额；差额；平衡 3=!\>0;E-  
balance sheet                                    资产负债表 i(q%E
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bank                                                 银行 lyKV^7}  
bank account                                    银行账户，银行户头 +L*2 6ar6  
bank statement                                 银行对账单 *G$tfb(  
barter transaction                              易货交易，以物换物交易 b&p*IyJR  
basis of audit                                    审计依据 v')Fq[ H  
basis of preparation                                (会计报表的)编制基础 F<X)eO]tk  
book of account                               账目，账簿 BOn2`|oLuF  
borrowing                                         借款，贷款，借债 !1!;}uzt  
branch                                              分支，分支机构，分店 i NzoDmE*  
brought forward                                (账户余额等的)承上年，承上期，承上页 oddS~lW  
budget                                              预算 I(/W+ o  
building                                      建筑物；大楼 3> -/sii  
business conditions                                  业务情况，经营情况 ,JRYG<O_T  
business licence                               (企业等的)营业执照 GDP@M)~6*  
business relation                                业务关系 ^V v7u@y  
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