[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 J~}i}|YC>  
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审计词汇英汉对照 lz4M)pL^  
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ability to continue as a going concern               持续经营能力 ,p V3O`z  
acceptability                                     可接受性，可接受程度 Je~`{n  
acceptable level of detection risk                     检查风险的可接受水平 u@T,8  
acceptance of engagement                       接受委托 _VJG@>F9-  
accepting the engagement for the first time              首次接受委托 [bjP-p
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access to asset                                         对资产的接触 sO m&7A?  
according to                                     根据，依据，依照 ,"f2-KC4h  
account balance                                账户余额 a6'T]DW0W  
account for                                       对……进行会计处理，核算；解释 PoZx T-U  
accounting                                        会计，会计学 $1n\jN  
accounting advisory serve                        会计咨询服务 vvP]tRZ  
accounting firm                                 会计师事务所 )PvB^n  
accounting information                      会计信息，会计资料 GriFb]ml"  
accounting period                             会计期间 Nc*z? 0wP  
accounting policies                                   会计政策 pDt45   
accounting professional bodies                 会计职业组织，会计职业团体 Y{<SD-ibZ$  
accounting records                                   会计记录 =QhK|C!$A  
accounting responsibility                           会计责任 f`-UC_(;  
accounting service                             会计服务 +THK Jn!>  
accounting standards                                会计准则 iZ9ed]mf  
Accounting Standards for Business Enterprises       企业会计准则 ' BY|7j~  
accounting system                             会计系统 i!+0''i{#  
accounting treatment                                会计处理 |H;+9(  
accuracy                                    准确性，精确性  yK0iW  
additional audit procedures                      追加审计程序 ;rC< C  
addressee                                         收件人，收信人 MI>_wG5P@  
Administration of State-owned Assets  (the～)     国有资产管理局 Svm'ds7>  
administrative laws and regulations                 行政法规 R/kF,}^F  
adverse impact                                 不利影响，负面影响 *#j_nNM4  
adverse opinion                                反对意见 beFD}`  
advisory group                                  咨询组，顾问组 g5t`YcL  
agency fee                                        代理费，代理费用 #NWS)^&1b  
aggregate                                          总计，合计为…… vA*Q}]Ov  
alternation of document and record                 变造文件和记录 .QB)Y* z  
alternative audit procedures                      替代审计程序，备选审计程序 T]2=  
amend                                              修改，修订 > mEB,  
amortisation                                      摊销 v8>bR|n5  
analytical capacity                             分析能力 MGsY3~!K  
analytical procedures                               分析性程序 O|*-J  
annual financial statements                        年度会计报表，年度财务报表 okH*2F(-  
appendix                                          附录，附表 WT:ZT$W  
applicable                                         适用的 40
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applicable laws and regulations                 适用的法规 `{xKU8j^  
application systems                                  应用系统 ageTv/  
apply consistently                              一贯地执行，一贯地实施 )F4BVPI  
appropriate                                       适当的，合适的； fy={  
征用，挪用 Z |<  
appropriate authorization                          适当的授权 cg^=F
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appropriateness of audit evidence                    审计证据的适当性 i lwIqj  
approval                                    批准，核准 4oN*J +"=+  
assertion                                    (会计报表上的)认定；确认 , nW)A/?}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6!v$"u|[!'  
asset                                                 资产，财产 T}K@ykT  
asset restructuring                             资产重组 Y/y`c-VO  
assignment of duties                                 职责的划分 41I2t(H @z  
assistant                                     助理，助理人员 K$5mDScoJ  
associated company                                 联属公司，联营公司 i)7B :uA  
association                                        联合，结合；协会，社团 (PSL[P  
assumption                                       假设，假定 9z7rv,  
at a given date                                         在某一特定时日 HH|N~pBJB  
attestation                                         鉴证，公证 |};-.}u^`h  
attestation service                             鉴证服务 ))E| SAr  
audit adjustment                                审计调整 _J>!K'Dz  
audit areas                                        审计领域 O#Ho08*Xn  
audit conclusion                                审计结论 #^xj"}o@  
audit effectiveness                             审计效果 )jm!^m  
audit efficiency                                  审计效率 r+,JM L
 
audit engagement letter                      审计业务约定书 bd)Sb?  
audit evidence                                          审计证据 kn}bb*eZ  
audit fee                                    审计费 "-g5$v$de  
audit files                                          审计档案 HEF\TH9  
audit findings                                     审计中发现的事项 g:Ry.=F7W  
audit implementation stage                        审计实施阶段 /]9(InM9/  
audit mark                                        审计标识 G|qsJ  
audit materiality                                 审计重要性 ]BfJ~+ N  
audit method                                     审计方法 Pp`[E/ qj4  
audit objective                                         审计目标，审计目的 w Ly:S.r  
audit of financial statements                      会计报表审计，财务报表审计 YB376/  
audit opinion                                     审计意见 x57O.WdN  
audit period                                      被审计期间，被审计年度 K k|mV&3J  
audit plan                                          审计计划 3 V$ \s8  
audit planning                                    编制审计计划，制定审计计划，审计计划 A}_ 0iwG  
audit planning stage                                  审计计划阶段 Wcki=ac\v!  
audit procedure                                审计程序 eHUb4,%P  
audit programme                               审计程序表，具体审计计划 TbgIr  
audit report                                       审计报告 ),5A&qT*  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0](V@F"~  
audit report with a qualified opinion                 有保留意见的审计报告 yQ| V7G  
audit report with an adverse opinion                否定意见的审计报告 x$.0:jP/s  
audit report with dual dates                      双重日期审计报告 {~ 1 ~V  
audit reporting stage                                 审计报告阶段 rs,:pU  
audit responsibility                                   审计责任 petq6)g?  
audit results                                      审计结果 p$a+?5'Q  
audit risk                                          审计风险 Q; BD|95nl  
audit sampling                                          审计抽样 U_~r0  
audit sampling techniques                         审计抽样方法，审计抽样技术 wQojmmQ  
audit strategies                                  审计策略 {0L)B{|  
audit summary                                         审计总结，审计小结 .J \i!  
audit team                                         审计小组 ESnir6HoU  
audit test                                    审计测试 Gk!CU"`sP  
audit trail                                          审计轨迹 "s7}eWM*a  
audit work                                        审计工作 aMaqlqf  
audit working paper                                 审计工作底稿 scZ&}Ni  
audited financial statement                        审计会计报表，已审计财务报表 Dw.Pv)'$  
Auditing Guidelines (the～)                      审计规范指南 /@0  
auditing standards                             审计准则 UD^
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audit-oriented working paper                          (审计)业务类工作底稿 Xw&vi\*m  
authorisation                                     授权 Vs(D(d,  
authorisation of transaction                       交易的授权 + De-U.  
availability                                         可获得性 Wt!8.d}=  
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balance                                      余额；差额；平衡 nKe|xP  
balance sheet                                    资产负债表 $LOf2kn  
bank                                                 银行 [9\Mf4lh#  
bank account                                    银行账户，银行户头 2tZ\/6G<  
bank statement                                 银行对账单 k]S`A,~  
barter transaction                              易货交易，以物换物交易  ja^  
basis of audit                                    审计依据 yLQwG.,  
basis of preparation                                (会计报表的)编制基础 +q] kpkG!  
book of account                               账目，账簿 0[ZwtfL1  
borrowing                                         借款，贷款，借债 J/\^3rCB  
branch                                              分支，分支机构，分店 RM#.-gW   
brought forward                                (账户余额等的)承上年，承上期，承上页 '3TfW61]  
budget                                              预算 I|_U|H!`  
building                                      建筑物；大楼 X F?"G<2  
business conditions                                  业务情况，经营情况 ;9hS_%ldX4  
business licence                               (企业等的)营业执照 pPJE.[)V/  
business relation                                业务关系 9Rb tFwbn  
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