[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}cb>'= ={  
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审计词汇英汉对照 8RA]h?$$J  
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ability to continue as a going concern               持续经营能力 s>RtCw3,  
acceptability                                     可接受性，可接受程度 p)dD{+"/2  
acceptable level of detection risk                     检查风险的可接受水平 N=JZtf/i  
acceptance of engagement                       接受委托 p#]D-
?CM)  
accepting the engagement for the first time              首次接受委托 fP:n=A{  
access to asset                                         对资产的接触 C1x"q9|\`  
according to                                     根据，依据，依照 E1=WH-iA0  
account balance                                账户余额 $N}nO:`t  
account for                                       对……进行会计处理，核算；解释 65P*Gu?  
accounting                                        会计，会计学 _#jR6g TY  
accounting advisory serve                        会计咨询服务 O/?Lk* r  
accounting firm                                 会计师事务所 fcim4dfP  
accounting information                      会计信息，会计资料 J&B>"s,  
accounting period                             会计期间 &|d6  
accounting policies                                   会计政策 hxXl0e gI  
accounting professional bodies                 会计职业组织，会计职业团体 (3_m[N\F  
accounting records                                   会计记录 e"
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accounting responsibility                           会计责任 pPa 3byWf  
accounting service                             会计服务 cnm*&1EzV  
accounting standards                                会计准则 ^#V7\;v$G  
Accounting Standards for Business Enterprises       企业会计准则 !U6 x_  
accounting system                             会计系统 GY%2
EM(  
accounting treatment                                会计处理 daX$=n  
accuracy                                    准确性，精确性 (]Pr[xB  
additional audit procedures                      追加审计程序 t&oNC6  
addressee                                         收件人，收信人 RRasX;
zK  
Administration of State-owned Assets  (the～)     国有资产管理局 MYmH
?A  
administrative laws and regulations                 行政法规 pZ IDGy=~  
adverse impact                                 不利影响，负面影响 " iz'x-wy  
adverse opinion                                反对意见 2fa1jl  
advisory group                                  咨询组，顾问组 0+iaO"%  
agency fee                                        代理费，代理费用 R)>F*GsR  
aggregate                                          总计，合计为…… jQV.U~25Q  
alternation of document and record                 变造文件和记录 .?Pghqq.  
alternative audit procedures                      替代审计程序，备选审计程序 %VSjMZ  
amend                                              修改，修订 C{5bG=Sg~  
amortisation                                      摊销 kdam]L:9  
analytical capacity                             分析能力 HRG2sv T4t  
analytical procedures                               分析性程序 fx"~WeVcO  
annual financial statements                        年度会计报表，年度财务报表 tn\PxT  
appendix                                          附录，附表 Wf}x"*  
applicable                                         适用的 k>'c4ay290  
applicable laws and regulations                 适用的法规 t=6[FK  
application systems                                  应用系统 QMI6l'"s  
apply consistently                              一贯地执行，一贯地实施 pE~>k:  
appropriate                                       适当的，合适的； pSPVY2qKX  
征用，挪用 4)DI0b"  
appropriate authorization                          适当的授权 v5/2-<6x  
appropriateness of audit evidence                    审计证据的适当性 Cb1fTl%  
approval                                    批准，核准 Q|CLis-  
assertion                                    (会计报表上的)认定；确认 <*vWcCS1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zG|#__= T  
asset                                                 资产，财产 fl4z'8P"(  
asset restructuring                             资产重组 ,~TV/l<  
assignment of duties                                 职责的划分 )
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assistant                                     助理，助理人员 8 Q*477=I  
associated company                                 联属公司，联营公司 $
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association                                        联合，结合；协会，社团 1pDL()t  
assumption                                       假设，假定 k
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at a given date                                         在某一特定时日 bo]= *  
attestation                                         鉴证，公证 7R{(\s\9:  
attestation service                             鉴证服务 fPj*qi  
audit adjustment                                审计调整 ?S~@Ea8/M  
audit areas                                        审计领域 T 8. to
 
audit conclusion                                审计结论 .Jvy0B} B  
audit effectiveness                             审计效果 u~-,kF@  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 +J+[fbqX  
audit evidence                                          审计证据 o= }vK[0u  
audit fee                                    审计费 zg[.Pws:E  
audit files                                          审计档案 ]rY3bG'&  
audit findings                                     审计中发现的事项 #6'+e35^8  
audit implementation stage                        审计实施阶段 ?%]?#4bkc  
audit mark                                        审计标识 4_i6qu(4  
audit materiality                                 审计重要性 zNo(|;19  
audit method                                     审计方法 DH*=IzcJf  
audit objective                                         审计目标，审计目的 WNa#X]*E)  
audit of financial statements                      会计报表审计，财务报表审计 4Up3x+bg  
audit opinion                                     审计意见 /5s,< 0Kz  
audit period                                      被审计期间，被审计年度 h88IP:bo  
audit plan                                          审计计划 YZHqy++x  
audit planning                                    编制审计计划，制定审计计划，审计计划 {T=rsPp<@  
audit planning stage                                  审计计划阶段 (e~vrSk+)~  
audit procedure                                审计程序 Qt VZ)777
 
audit programme                               审计程序表，具体审计计划 W4ygJL7 6  
audit report                                       审计报告 H"n@=DM
Lm  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C>0='@LB@r  
audit report with a qualified opinion                 有保留意见的审计报告 Sd\+f6x  
audit report with an adverse opinion                否定意见的审计报告 %(v<aEQtt  
audit report with dual dates                      双重日期审计报告 q@6Je(H  
audit reporting stage                                 审计报告阶段 |Ox!tvyr  
audit responsibility                                   审计责任 l4
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audit results                                      审计结果 .%3qzOrN  
audit risk                                          审计风险 %CaUC'  
audit sampling                                          审计抽样 M9J^;3Lrh  
audit sampling techniques                         审计抽样方法，审计抽样技术 a=%QckR*  
audit strategies                                  审计策略 km[PbC  
audit summary                                         审计总结，审计小结 "?Mf%u1R  
audit team                                         审计小组 j\^u_D  
audit test                                    审计测试 |TE\]  
audit trail                                          审计轨迹 `JrvD  
audit work                                        审计工作 6z2_b wo  
audit working paper                                 审计工作底稿 ud@7%%  
audited financial statement                        审计会计报表，已审计财务报表 |-'.\)7:  
Auditing Guidelines (the～)                      审计规范指南 ` 
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auditing standards                             审计准则 45DR%cz  
audit-oriented working paper                          (审计)业务类工作底稿 FE[{*8  
authorisation                                     授权 KDW=x4*p  
authorisation of transaction                       交易的授权 YYiT,Xp<A  
availability                                         可获得性 50Kv4a"  
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balance                                      余额；差额；平衡 SB<09|2  
balance sheet                                    资产负债表 cz6\qSh\,  
bank                                                 银行 ?\J.Tv$$$  
bank account                                    银行账户，银行户头 _;x7vRWmN  
bank statement                                 银行对账单 H>/LC* 8-  
barter transaction                              易货交易，以物换物交易 { +.ai8  
basis of audit                                    审计依据 GSh~j-C'  
basis of preparation                                (会计报表的)编制基础 R/UL4R,)^  
book of account                               账目，账簿
R{hq1-  
borrowing                                         借款，贷款，借债 U}]uPvu  
branch                                              分支，分支机构，分店 ?{bAyh/  
brought forward                                (账户余额等的)承上年，承上期，承上页 cYafQyU  
budget                                              预算 ~5xs$ub  
building                                      建筑物；大楼 W2CQk  
business conditions                                  业务情况，经营情况 J j
gy;*hM  
business licence                               (企业等的)营业执照 G;CB%qXI  
business relation                                业务关系 `=B0NC.3  
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