[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 ;@K,>$ur-  
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审计词汇英汉对照 GV)#>PL  
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ability to continue as a going concern               持续经营能力 wbI(o4rXE  
acceptability                                     可接受性，可接受程度 aA%$<ItH  
acceptable level of detection risk                     检查风险的可接受水平 C|"T!1MlY4  
acceptance of engagement                       接受委托 z2t;!]"'l  
accepting the engagement for the first time              首次接受委托 18w[T=7)  
access to asset                                         对资产的接触 ;nj'C1  
according to                                     根据，依据，依照 n]4)~ZIAU  
account balance                                账户余额 3hR7 ./  
account for                                       对……进行会计处理，核算；解释 G/(oQA  
accounting                                        会计，会计学 mquna"}N  
accounting advisory serve                        会计咨询服务 lsW.j#yE!  
accounting firm                                 会计师事务所 tZ>>aiI3  
accounting information                      会计信息，会计资料 l>"gO9j  
accounting period                             会计期间 ?t)y/@eG  
accounting policies                                   会计政策 P;KbS~ SlC  
accounting professional bodies                 会计职业组织，会计职业团体 ^w2n  
accounting records                                   会计记录 Cd#*Wp )s  
accounting responsibility                           会计责任 |NtT-T)7  
accounting service                             会计服务 &0f7>.y  
accounting standards                                会计准则 w;H  
Accounting Standards for Business Enterprises       企业会计准则 mUr@w*kq|p  
accounting system                             会计系统 eHv~?b5l  
accounting treatment                                会计处理 _KmpC>J+  
accuracy                                    准确性，精确性 <)Kjf/x  
additional audit procedures                      追加审计程序 ~QBf78@Gf  
addressee                                         收件人，收信人 lGG
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Administration of State-owned Assets  (the～)     国有资产管理局 G+[>or
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administrative laws and regulations                 行政法规 R ;5w*e}?5  
adverse impact                                 不利影响，负面影响 l=9&  
adverse opinion                                反对意见 /G[y 24 Q  
advisory group                                  咨询组，顾问组 ^.kas7<  
agency fee                                        代理费，代理费用 * VW
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aggregate                                          总计，合计为…… qCgP8U/jv  
alternation of document and record                 变造文件和记录 mm#U a/~1u  
alternative audit procedures                      替代审计程序，备选审计程序 o~P8=1t  
amend                                              修改，修订  aSHZR  
amortisation                                      摊销 +6<MK;  
analytical capacity                             分析能力 yF0,}  
analytical procedures                               分析性程序 Si]Z`_  
annual financial statements                        年度会计报表，年度财务报表 ieBW 0eMi  
appendix                                          附录，附表 eV9:AN}K=  
applicable                                         适用的 58e{WC  
applicable laws and regulations                 适用的法规 idO3/>R [  
application systems                                  应用系统 }WI24|`zM  
apply consistently                              一贯地执行，一贯地实施 od^ha  
appropriate                                       适当的，合适的； eHnC^W}|s  
征用，挪用 8#Z$}?W  
appropriate authorization                          适当的授权 *c3o&-ke9  
appropriateness of audit evidence                    审计证据的适当性 _cGiuxf #  
approval                                    批准，核准 7gQt k  
assertion                                    (会计报表上的)认定；确认 ~o # NOfYi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R:ar85F  
asset                                                 资产，财产 _R-#I  
asset restructuring                             资产重组 > %Y#(_~a  
assignment of duties                                 职责的划分 ;QEGr|(  
assistant                                     助理，助理人员 in+`zfUJ9  
associated company                                 联属公司，联营公司 pwZ &2&|  
association                                        联合，结合；协会，社团 5~[Fh2+  
assumption                                       假设，假定 T2(+
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at a given date                                         在某一特定时日 hR`dRbBi%  
attestation                                         鉴证，公证 A,=l9hE'  
attestation service                             鉴证服务 R6:N`S]&d[  
audit adjustment                                审计调整 6|jE3rHw  
audit areas                                        审计领域 M]_vb,=1  
audit conclusion                                审计结论 a9 qZI  
audit effectiveness                             审计效果 1gm{.*G  
audit efficiency                                  审计效率 D3HB`{  
audit engagement letter                      审计业务约定书 Tf[]vqa`G  
audit evidence                                          审计证据 }oU&J81  
audit fee                                    审计费 9a4RW}S<  
audit files                                          审计档案 4PF4#  
audit findings                                     审计中发现的事项 dl;A'/(t  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 X0P$r6 ;  
audit materiality                                 审计重要性 &WRoNc  
audit method                                     审计方法 ~ZDdzp>  
audit objective                                         审计目标，审计目的 >qgBu_  
audit of financial statements                      会计报表审计，财务报表审计 9,>M/_8>  
audit opinion                                     审计意见 j68Gz5;j  
audit period                                      被审计期间，被审计年度 ypifXO;m7  
audit plan                                          审计计划 ^IId =V=2  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~ g,QwaA[  
audit planning stage                                  审计计划阶段 z"H%Y8  
audit procedure                                审计程序 k/mY. 2yPv  
audit programme                               审计程序表，具体审计计划 l3MH+o  
audit report                                       审计报告 ~G$OY9UC  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 QMsnfG  
audit report with a qualified opinion                 有保留意见的审计报告 v m$v[  
audit report with an adverse opinion                否定意见的审计报告 a
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audit report with dual dates                      双重日期审计报告 6x7=0}'  
audit reporting stage                                 审计报告阶段 tO0+~Wm  
audit responsibility                                   审计责任 )- \w  
audit results                                      审计结果 XDWERvIj  
audit risk                                          审计风险 x~z 2l#ow  
audit sampling                                          审计抽样 o=FE5"t  
audit sampling techniques                         审计抽样方法，审计抽样技术 tm7u^9]  
audit strategies                                  审计策略 Oj<S.fi  
audit summary                                         审计总结，审计小结 dU\%Cq-G)  
audit team                                         审计小组 PoEqurH0  
audit test                                    审计测试 I`z@2Z+pJ  
audit trail                                          审计轨迹 JS}{%(B  
audit work                                        审计工作 ~|wbP6</:-  
audit working paper                                 审计工作底稿 ?+T^O?r|O  
audited financial statement                        审计会计报表，已审计财务报表 S+TOSjfis  
Auditing Guidelines (the～)                      审计规范指南 cA6lge<{~  
auditing standards                             审计准则  L4uFNM]  
audit-oriented working paper                          (审计)业务类工作底稿 fgihy  
authorisation                                     授权 r`c_e)STO  
authorisation of transaction                       交易的授权 XZw6Xtn  
availability                                         可获得性 $gBd <N9|c  
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balance                                      余额；差额；平衡 (KvROV);  
balance sheet                                    资产负债表 ;n|^1S<[  
bank                                                 银行 =^ T\Xs;GK  
bank account                                    银行账户，银行户头 &rkEK4  
bank statement                                 银行对账单 (C]o,7cYS  
barter transaction                              易货交易，以物换物交易 FI"`DMb}  
basis of audit                                    审计依据 ~ %B<  
basis of preparation                                (会计报表的)编制基础 'zh 7_%  
book of account                               账目，账簿 ie-vqLc  
borrowing                                         借款，贷款，借债 lO2[JP  
branch                                              分支，分支机构，分店 eT2*W$  
brought forward                                (账户余额等的)承上年，承上期，承上页 ?5kHa_^  
budget                                              预算 Q f(p~a(d  
building                                      建筑物；大楼 L
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business conditions                                  业务情况，经营情况 AkOO)0  
business licence                               (企业等的)营业执照 5B BD.!  
business relation                                业务关系 pLv$\MiZ  
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