[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 0(f+a_2^Q  
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审计词汇英汉对照 n~\; +U  
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ability to continue as a going concern               持续经营能力 'SlZ-SdR  
acceptability                                     可接受性，可接受程度 d|Wqx7t]P  
acceptable level of detection risk                     检查风险的可接受水平 !a:e=b7g  
acceptance of engagement                       接受委托
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accepting the engagement for the first time              首次接受委托 k;t G-~\d  
access to asset                                         对资产的接触 6=$< R4B  
according to                                     根据，依据，依照 F09%f"9  
account balance                                账户余额 u*=^>LD  
account for                                       对……进行会计处理，核算；解释 oNPvksdC;  
accounting                                        会计，会计学 5m0lk|`  
accounting advisory serve                        会计咨询服务 w*/@|r39  
accounting firm                                 会计师事务所 aAGV\o{^  
accounting information                      会计信息，会计资料 .(cpYKFX  
accounting period                             会计期间 u1y>7,Z6W  
accounting policies                                   会计政策 G93V=Bk=  
accounting professional bodies                 会计职业组织，会计职业团体 ?G',Qtz<K  
accounting records                                   会计记录 d;gs1]E50  
accounting responsibility                           会计责任 _^(1Qb[  
accounting service                             会计服务 Q[NoFZ V!  
accounting standards                                会计准则 5
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Accounting Standards for Business Enterprises       企业会计准则 jR[c3EA ;  
accounting system                             会计系统 VPT?z  
accounting treatment                                会计处理 
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accuracy                                    准确性，精确性 [s]$&  
additional audit procedures                      追加审计程序 TS+jDs  
addressee                                         收件人，收信人 %Y;^$%X%_  
Administration of State-owned Assets  (the～)     国有资产管理局 Hqs-q4G$  
administrative laws and regulations                 行政法规 71AYDO  
adverse impact                                 不利影响，负面影响 H^S<bZ  
adverse opinion                                反对意见 + <E zv  
advisory group                                  咨询组，顾问组 l\V1c90m  
agency fee                                        代理费，代理费用 `Rt w'Uz  
aggregate                                          总计，合计为…… j[dZ*Jr_  
alternation of document and record                 变造文件和记录 WZ,k][~  
alternative audit procedures                      替代审计程序，备选审计程序 }1k?th  
amend                                              修改，修订 +<p&Va#  
amortisation                                      摊销 jG{?>^
 
analytical capacity                             分析能力 8VQ!&^9!U#  
analytical procedures                               分析性程序 q\i&ERr  
annual financial statements                        年度会计报表，年度财务报表 YV|_
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appendix                                          附录，附表 LB]3-F
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applicable                                         适用的 d{NMG)`x\  
applicable laws and regulations                 适用的法规 PH8 88O  
application systems                                  应用系统 z {1A x  
apply consistently                              一贯地执行，一贯地实施 4<UAT|L^`  
appropriate                                       适当的，合适的； OZf@cOTWK  
征用，挪用 Y(1?uVYW\d  
appropriate authorization                          适当的授权 aL&egM*  
appropriateness of audit evidence                    审计证据的适当性 3zKeN:w  
approval                                    批准，核准 P#!gP
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assertion                                    (会计报表上的)认定；确认 M"s:* c_6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Pb T2- F_  
asset                                                 资产，财产 mUP!jTF  
asset restructuring                             资产重组 RiR],Sj  
assignment of duties                                 职责的划分 rWNe&gFM  
assistant                                     助理，助理人员 v07A3oj  
associated company                                 联属公司，联营公司 yZp/P%y  
association                                        联合，结合；协会，社团 l(Hz9  
assumption                                       假设，假定 GQYn |vm  
at a given date                                         在某一特定时日 ESoC7d&.K{  
attestation                                         鉴证，公证 .K4)#oC  
attestation service                             鉴证服务 fCY??su*   
audit adjustment                                审计调整 ^}vf  
audit areas                                        审计领域 nTGf   
audit conclusion                                审计结论 3D@3jyo:  
audit effectiveness                             审计效果 +(:Qf+:  
audit efficiency                                  审计效率 19O   
audit engagement letter                      审计业务约定书 0%&}wU jV  
audit evidence                                          审计证据 dB#c$1
 
audit fee                                    审计费 4Lk<5Ho  
audit files                                          审计档案 =BR+J9  
audit findings                                     审计中发现的事项 zq$L[X  
audit implementation stage                        审计实施阶段 5 S
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audit mark                                        审计标识 i qxMTH#!  
audit materiality                                 审计重要性 _\k?uUo&,^  
audit method                                     审计方法 > fV"bj.  
audit objective                                         审计目标，审计目的 l{^
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audit of financial statements                      会计报表审计，财务报表审计 ^4]=D nd%  
audit opinion                                     审计意见 YGQ/zB^Pj  
audit period                                      被审计期间，被审计年度 9wf"5c  
audit plan                                          审计计划 `IBNBJy
 
audit planning                                    编制审计计划，制定审计计划，审计计划 \5<Z[#{  
audit planning stage                                  审计计划阶段 -"H$&p~  
audit procedure                                审计程序 7>MG8pf3a  
audit programme                               审计程序表，具体审计计划 fsEQ4xN'  
audit report                                       审计报告 ,37<FXX,  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 DEkv,e  
audit report with a qualified opinion                 有保留意见的审计报告 n;=FD;}j+  
audit report with an adverse opinion                否定意见的审计报告 Xe:^<$z  
audit report with dual dates                      双重日期审计报告 &D-z|ZjgHi  
audit reporting stage                                 审计报告阶段 mc2uI-W  
audit responsibility                                   审计责任 y?r`[{L(lA  
audit results                                      审计结果 5"b1: w@  
audit risk                                          审计风险 c}S<<LR  
audit sampling                                          审计抽样 MK Sw  
audit sampling techniques                         审计抽样方法，审计抽样技术 %o\+R0K  
audit strategies                                  审计策略 cg]Gt1SU  
audit summary                                         审计总结，审计小结 rZB='(?  
audit team                                         审计小组 }zkF
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audit test                                    审计测试 s 8K.A~5 w  
audit trail                                          审计轨迹 &
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audit work                                        审计工作 862rol  
audit working paper                                 审计工作底稿 ,S(Z\[x0  
audited financial statement                        审计会计报表，已审计财务报表 g
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Auditing Guidelines (the～)                      审计规范指南 M(\{U"%@?  
auditing standards                             审计准则 0x*|X@6\  
audit-oriented working paper                          (审计)业务类工作底稿 3 .j/D^  
authorisation                                     授权 ->IZZ5G<  
authorisation of transaction                       交易的授权 /4 Kd
  
availability                                         可获得性 ^@=4HtA  
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balance                                      余额；差额；平衡 BaP'y8dVN  
balance sheet                                    资产负债表 SQ+r'g  
bank                                                 银行 4=y&}3om(0  
bank account                                    银行账户，银行户头 W79.Nj2`  
bank statement                                 银行对账单 An?#B4:  
barter transaction                              易货交易，以物换物交易 WO!OaC?+B,  
basis of audit                                    审计依据 }#&[[}@th  
basis of preparation                                (会计报表的)编制基础 6
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book of account                               账目，账簿 w9"~NK8xzM  
borrowing                                         借款，贷款，借债 %}~(%@qB>+  
branch                                              分支，分支机构，分店 @}PX:*c  
brought forward                                (账户余额等的)承上年，承上期，承上页 >y#qn9rV1  
budget                                              预算 ='1hvv/  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 ?+Vi !eS  
business licence                               (企业等的)营业执照 >hG*=4oh  
business relation                                业务关系 3gJZlH5IR  
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