[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 ts%XjCN[  
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审计词汇英汉对照 1Z%^U ?  
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ability to continue as a going concern               持续经营能力 kx&Xk0F_g  
acceptability                                     可接受性，可接受程度 1><@$kVMm~  
acceptable level of detection risk                     检查风险的可接受水平 JAJo^}}{b  
acceptance of engagement                       接受委托 &x6Z=|Ers  
accepting the engagement for the first time              首次接受委托 ~R^~?Y%+<  
access to asset                                         对资产的接触 Pu/X_D-#Gi  
according to                                     根据，依据，依照 \) DJo  
account balance                                账户余额 M"# >?6{  
account for                                       对……进行会计处理，核算；解释 NwPGH=V  
accounting                                        会计，会计学 C".nB12  
accounting advisory serve                        会计咨询服务 eGcc'LBr;  
accounting firm                                 会计师事务所  h0}r#L  
accounting information                      会计信息，会计资料 '-C%?*ku  
accounting period                             会计期间 *+|D8xp  
accounting policies                                   会计政策 4)MKYhm  
accounting professional bodies                 会计职业组织，会计职业团体 IxN0m7  
accounting records                                   会计记录 q"BM*:W  
accounting responsibility                           会计责任
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accounting service                             会计服务 \yt-_W=
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accounting standards                                会计准则 L3}n(KAJj  
Accounting Standards for Business Enterprises       企业会计准则 ffyDi1Q  
accounting system                             会计系统 ~nYp*t C'  
accounting treatment                                会计处理 `w/:o$&  
accuracy                                    准确性，精确性 v:/+OzY  
additional audit procedures                      追加审计程序 tuH8!.  
addressee                                         收件人，收信人 r\nKJdh;ka  
Administration of State-owned Assets  (the～)     国有资产管理局 (=#[om(A  
administrative laws and regulations                 行政法规  uP|Py.+  
adverse impact                                 不利影响，负面影响 ,liFo.kT8%  
adverse opinion                                反对意见 .U}"ONd9e  
advisory group                                  咨询组，顾问组 ;MRK*sfw{  
agency fee                                        代理费，代理费用 v C,53g  
aggregate                                          总计，合计为…… t6-He~  
alternation of document and record                 变造文件和记录 obA}SF  
alternative audit procedures                      替代审计程序，备选审计程序 ]?KTw8j}  
amend                                              修改，修订 t!}QG"ma  
amortisation                                      摊销 : L}Fm2^  
analytical capacity                             分析能力 2cv!85  
analytical procedures                               分析性程序 (4:&tm/;  
annual financial statements                        年度会计报表，年度财务报表 ":=\ci]e%  
appendix                                          附录，附表 tYb
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applicable                                         适用的 $glt%a  
applicable laws and regulations                 适用的法规 aqL#g18  
application systems                                  应用系统 G@$ Y6To[  
apply consistently                              一贯地执行，一贯地实施 /~sNx
 
appropriate                                       适当的，合适的； o8<0#W@S  
征用，挪用 q{4W@Um-  
appropriate authorization                          适当的授权 St d?p{ i  
appropriateness of audit evidence                    审计证据的适当性 bUv}({  
approval                                    批准，核准 z"7I5N  
assertion                                    (会计报表上的)认定；确认 z=\y)'b  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n*(9:y=l1  
asset                                                 资产，财产 K<
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asset restructuring                             资产重组 VTS7K2lBvX  
assignment of duties                                 职责的划分 9)c{L<o}T  
assistant                                     助理，助理人员 u.\F Na  
associated company                                 联属公司，联营公司 LWH(bs9U  
association                                        联合，结合；协会，社团 7TDt2:;]  
assumption                                       假设，假定 n8h1SlK08  
at a given date                                         在某一特定时日 hY*ylzr83  
attestation                                         鉴证，公证 `.oWmBey\  
attestation service                             鉴证服务 Tt;h?  
audit adjustment                                审计调整 g+(Cs  
audit areas                                        审计领域 {@1;kG  
audit conclusion                                审计结论 7hV9nu
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audit effectiveness                             审计效果 JAt$WW{  
audit efficiency                                  审计效率 fEv`iXZG  
audit engagement letter                      审计业务约定书 dUt$kB  
audit evidence                                          审计证据 gu1:%raXd  
audit fee                                    审计费 gKPqWh  
audit files                                          审计档案 E&;[E  
audit findings                                     审计中发现的事项 0iKSUwps  
audit implementation stage                        审计实施阶段 ~wejy3|@0  
audit mark                                        审计标识 MWGs:tpL4  
audit materiality                                 审计重要性 !O*'mX  
audit method                                     审计方法 ~mSW.jy}=-  
audit objective                                         审计目标，审计目的 7LFJi@*8  
audit of financial statements                      会计报表审计，财务报表审计 TT YM!+T  
audit opinion                                     审计意见 7dm:L'0  
audit period                                      被审计期间，被审计年度 xYmh{Vc8  
audit plan                                          审计计划 :.VI*X:aQh  
audit planning                                    编制审计计划，制定审计计划，审计计划 95XQ?%  
audit planning stage                                  审计计划阶段 ul@swp
 
audit procedure                                审计程序 v|K,  
audit programme                               审计程序表，具体审计计划 biLN
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audit report                                       审计报告 TTDcVG_}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 kA.U2  
audit report with a qualified opinion                 有保留意见的审计报告 s'7PHP)LOJ  
audit report with an adverse opinion                否定意见的审计报告 c*m7'\  
audit report with dual dates                      双重日期审计报告 )7aUDsu>4  
audit reporting stage                                 审计报告阶段 2uCw[iZM  
audit responsibility                                   审计责任 nE
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audit results                                      审计结果 ]2_
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audit risk                                          审计风险 B5A/Iv)2  
audit sampling                                          审计抽样 *dAQ{E(rO  
audit sampling techniques                         审计抽样方法，审计抽样技术 f]_{4Olk  
audit strategies                                  审计策略 S^8C\ E  
audit summary                                         审计总结，审计小结 @sr~&YhA  
audit team                                         审计小组 21T#NYfew  
audit test                                    审计测试 i?3~Gog  
audit trail                                          审计轨迹 MQ#nP_i  
audit work                                        审计工作 K]{x0A  
audit working paper                                 审计工作底稿 =K\xE"  
audited financial statement                        审计会计报表，已审计财务报表 |&oTxx$S  
Auditing Guidelines (the～)                      审计规范指南 _Xqa_6+/  
auditing standards                             审计准则 XfYbWR  
audit-oriented working paper                          (审计)业务类工作底稿 "y9]>9:$-  
authorisation                                     授权 Vsj1!}X:  
authorisation of transaction                       交易的授权 ?~:4O}5Ax  
availability                                         可获得性 mG*ER^Y@D  
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balance                                      余额；差额；平衡 j&N {j_M
 
balance sheet                                    资产负债表 d:vuRK4+  
bank                                                 银行 c:[8ng 2v  
bank account                                    银行账户，银行户头 u]z87#4  
bank statement                                 银行对账单 |Wg!>g!  
barter transaction                              易货交易，以物换物交易 f=EWr8mno  
basis of audit                                    审计依据 Bjp4:;Bb  
basis of preparation                                (会计报表的)编制基础 M*-]<!))7  
book of account                               账目，账簿 gTQc=,3l3  
borrowing                                         借款，贷款，借债 FX  %(<M  
branch                                              分支，分支机构，分店 =j"bLX6;  
brought forward                                (账户余额等的)承上年，承上期，承上页 v,L@nlD]  
budget                                              预算 *UZd!a)  
building                                      建筑物；大楼 3 ,f3^A  
business conditions                                  业务情况，经营情况 |V&E q>G  
business licence                               (企业等的)营业执照 P!yOA_)as  
business relation                                业务关系 r [E4/?_  
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