[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 SnW7x  
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审计词汇英汉对照 Ls1B\Aw_  
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ability to continue as a going concern               持续经营能力 H'Nq#K  
acceptability                                     可接受性，可接受程度 yPoSJzC=[  
acceptable level of detection risk                     检查风险的可接受水平 >k;p.Pay%  
acceptance of engagement                       接受委托 Yk 'm?p#~  
accepting the engagement for the first time              首次接受委托 z6I%wh  
access to asset                                         对资产的接触 FIS "Z(  
according to                                     根据，依据，依照 TdFT];:  
account balance                                账户余额 ?`H[u7*%  
account for                                       对……进行会计处理，核算；解释 <!F3s`7~  
accounting                                        会计，会计学 ,:UX<6l R  
accounting advisory serve                        会计咨询服务 )S*1C@  
accounting firm                                 会计师事务所 f}iU& 3S  
accounting information                      会计信息，会计资料 Bd&`Xfebj  
accounting period                             会计期间 nR[^|CAR  
accounting policies                                   会计政策 doR4nRl9  
accounting professional bodies                 会计职业组织，会计职业团体 {n&Uf{  
accounting records                                   会计记录 w#9_eq|3  
accounting responsibility                           会计责任 2)9r'ai?a  
accounting service                             会计服务 JhP\u3 QE  
accounting standards                                会计准则 cDIBDC  
Accounting Standards for Business Enterprises       企业会计准则 RYy,wVh}  
accounting system                             会计系统 Z7z]2v3}c  
accounting treatment                                会计处理 Juu+vMn1  
accuracy                                    准确性，精确性 moZm0`WR  
additional audit procedures                      追加审计程序 [Gtb+'8  
addressee                                         收件人，收信人 Xb,T{.3@  
Administration of State-owned Assets  (the～)     国有资产管理局 8{ gXToK  
administrative laws and regulations                 行政法规 N 9LgU)-Jt  
adverse impact                                 不利影响，负面影响 ^_W40/c3  
adverse opinion                                反对意见 $gvr -~  
advisory group                                  咨询组，顾问组 mp1ttGUtM  
agency fee                                        代理费，代理费用 0%#\w*X8  
aggregate                                          总计，合计为…… ykmv'a$-4  
alternation of document and record                 变造文件和记录 Dpv
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alternative audit procedures                      替代审计程序，备选审计程序 #K|9^4jt  
amend                                              修改，修订 .Y\EE;8%  
amortisation                                      摊销 z:}nBCmLV  
analytical capacity                             分析能力 0` 5e  
analytical procedures                               分析性程序 U\vY/6;JI  
annual financial statements                        年度会计报表，年度财务报表 4TZ cc|B5  
appendix                                          附录，附表 q.W>4 k  
applicable                                         适用的 v0LGdX)/Y  
applicable laws and regulations                 适用的法规 {v,)G)obWw  
application systems                                  应用系统 |<c WllN  
apply consistently                              一贯地执行，一贯地实施 Ej"u1F14J  
appropriate                                       适当的，合适的； iKAusWj  
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appropriate authorization                          适当的授权 _ck[&Q  
appropriateness of audit evidence                    审计证据的适当性 fzPZ|  
approval                                    批准，核准 6Hf,6>  
assertion                                    (会计报表上的)认定；确认 H M:r0_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :NE/Ddgc'  
asset                                                 资产，财产 }r3~rG<D71  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 ej^3YNh&  
assistant                                     助理，助理人员 <[i}n55  
associated company                                 联属公司，联营公司 G5Ykbw#  
association                                        联合，结合；协会，社团 z9 ($.  
assumption                                       假设，假定 `hUHel;6  
at a given date                                         在某一特定时日 v("wKHWTI@  
attestation                                         鉴证，公证 N `$!p9r  
attestation service                             鉴证服务 (CE7j<j  
audit adjustment                                审计调整 5/@UVY9_  
audit areas                                        审计领域 ;Gd~YGW^#  
audit conclusion                                审计结论 H"Dn]$Q\Z  
audit effectiveness                             审计效果 4XJiI a?  
audit efficiency                                  审计效率 xDjV`E]  
audit engagement letter                      审计业务约定书 Hj6'pJ4  
audit evidence                                          审计证据 c$h9/H=
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audit fee                                    审计费 {y-^~Q"z  
audit files                                          审计档案 .%}+R|g  
audit findings                                     审计中发现的事项 rx!=q8=0R  
audit implementation stage                        审计实施阶段 |FNCXlgZ  
audit mark                                        审计标识 QG3&p<  
audit materiality                                 审计重要性 vhgLcrn  
audit method                                     审计方法 uY#TEjGh]  
audit objective                                         审计目标，审计目的 m_7 nz!h  
audit of financial statements                      会计报表审计，财务报表审计 d)ahF[82  
audit opinion                                     审计意见 #wR;|pN  
audit period                                      被审计期间，被审计年度 'Jj=RAV`  
audit plan                                          审计计划 j*R,m1e8  
audit planning                                    编制审计计划，制定审计计划，审计计划 BmBz}:xMez  
audit planning stage                                  审计计划阶段 E"PcrWB&  
audit procedure                                审计程序 9A$m$  
audit programme                               审计程序表，具体审计计划 k%81f'H  
audit report                                       审计报告 !8RwO%c(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !0}\&<8/m  
audit report with a qualified opinion                 有保留意见的审计报告 <4 8<86TP  
audit report with an adverse opinion                否定意见的审计报告 ajH"Jy3A  
audit report with dual dates                      双重日期审计报告 H9 tXSh  
audit reporting stage                                 审计报告阶段 =o7} ]k7  
audit responsibility                                   审计责任 lB;FUck9  
audit results                                      审计结果 U1R4x!ym4  
audit risk                                          审计风险 {2KFD\i\  
audit sampling                                          审计抽样 N{Qxq >6 G  
audit sampling techniques                         审计抽样方法，审计抽样技术 9pSUIl9|j  
audit strategies                                  审计策略 3H
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audit summary                                         审计总结，审计小结 pdVQ*=c?M  
audit team                                         审计小组 uGP(R=H  
audit test                                    审计测试 Y%aWK~O  
audit trail                                          审计轨迹 Gc,_v3\  
audit work                                        审计工作 @{HrJ/4%:&  
audit working paper                                 审计工作底稿 =:I+6PlF@  
audited financial statement                        审计会计报表，已审计财务报表 }IaA7f  
Auditing Guidelines (the～)                      审计规范指南 !{%:qQiA  
auditing standards                             审计准则 aaW]JmRb  
audit-oriented working paper                          (审计)业务类工作底稿 [k%4eO2p"  
authorisation                                     授权 Gh( A%x)  
authorisation of transaction                       交易的授权 HIvZQQW|  
availability                                         可获得性 f' Mop= .  
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balance                                      余额；差额；平衡 Dm0a.J v  
balance sheet                                    资产负债表 b^CNVdo'  
bank                                                 银行 /
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bank account                                    银行账户，银行户头 R^&q-M=O[  
bank statement                                 银行对账单 Ctu?o+^;z  
barter transaction                              易货交易，以物换物交易 gE7L L=x  
basis of audit                                    审计依据 dY!Z  
basis of preparation                                (会计报表的)编制基础 !nf-}ze{  
book of account                               账目，账簿 Kq6jw/T  
borrowing                                         借款，贷款，借债 /bRg?Q  
branch                                              分支，分支机构，分店 Jh/ E@}'  
brought forward                                (账户余额等的)承上年，承上期，承上页 2umv|]n+l|  
budget                                              预算 YA]5~ZE\  
building                                      建筑物；大楼 _2ef LjXQ  
business conditions                                  业务情况，经营情况 Tl("IhkC  
business licence                               (企业等的)营业执照 R{hf9R,  
business relation                                业务关系 %VNlXHO.  
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