[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 "9=F/o9  
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审计词汇英汉对照 <uGc=Du  
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ability to continue as a going concern               持续经营能力 7P}&<;5zD  
acceptability                                     可接受性，可接受程度 B+:'Ld](  
acceptable level of detection risk                     检查风险的可接受水平 JA!O,4  
acceptance of engagement                       接受委托 56i9V9{2  
accepting the engagement for the first time              首次接受委托 ElNKCj<M  
access to asset                                         对资产的接触 Y8I*B=7  
according to                                     根据，依据，依照 u<`CkYT  
account balance                                账户余额 )bc0 t]Fs  
account for                                       对……进行会计处理，核算；解释 WLr\ l29  
accounting                                        会计，会计学 8BnI0l=\  
accounting advisory serve                        会计咨询服务 #h'F6  
accounting firm                                 会计师事务所 v=4,kG  
accounting information                      会计信息，会计资料 P;R`22\3  
accounting period                             会计期间 =]r<xON%S  
accounting policies                                   会计政策 D[) Z$+D4f  
accounting professional bodies                 会计职业组织，会计职业团体 HorFQ?8  
accounting records                                   会计记录 =,B
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accounting responsibility                           会计责任 }K\]M@  
accounting service                             会计服务 `Q d_Gu,M  
accounting standards                                会计准则 Gi})*U]P|  
Accounting Standards for Business Enterprises       企业会计准则 mSSDV0Pfn  
accounting system                             会计系统 o"F=3b~:n  
accounting treatment                                会计处理 AH$D./ a  
accuracy                                    准确性，精确性 _97A9wHj  
additional audit procedures                      追加审计程序 >5Vv6_CI0?  
addressee                                         收件人，收信人 BLz
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Administration of State-owned Assets  (the～)     国有资产管理局 ]qZs^kQ  
administrative laws and regulations                 行政法规 mfHZGk[[  
adverse impact                                 不利影响，负面影响 ~(4;P%L:  
adverse opinion                                反对意见 }EB/1
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advisory group                                  咨询组，顾问组 2y6 e]D  
agency fee                                        代理费，代理费用 0pT?qsM2  
aggregate                                          总计，合计为…… $q`650&S*  
alternation of document and record                 变造文件和记录 0zD[mt  
alternative audit procedures                      替代审计程序，备选审计程序 *n$=2v^A  
amend                                              修改，修订 $RxS<_tj  
amortisation                                      摊销 Y<lJj"G  
analytical capacity                             分析能力 Zo}O,;(F5  
analytical procedures                               分析性程序 eh=.Q<N  
annual financial statements                        年度会计报表，年度财务报表 pW
Y $aI  
appendix                                          附录，附表 w'NL\>  
applicable                                         适用的 Gh3b*O_,  
applicable laws and regulations                 适用的法规 }Gmwm|`*  
application systems                                  应用系统 9VyY[&  
apply consistently                              一贯地执行，一贯地实施 %3B0s?,I  
appropriate                                       适当的，合适的； pSM\(kVKa  
征用，挪用 cE3g7
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appropriate authorization                          适当的授权 r(g:b ^S  
appropriateness of audit evidence                    审计证据的适当性 ~gz_4gzb  
approval                                    批准，核准 7`113`1  
assertion                                    (会计报表上的)认定；确认 8KH|: >s=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 k+ Shhe1  
asset                                                 资产，财产 49vKb(bz{  
asset restructuring                             资产重组 hS<lUG!9UJ  
assignment of duties                                 职责的划分 .xnJT2uu'  
assistant                                     助理，助理人员 ^E c);Z  
associated company                                 联属公司，联营公司 no6q3<re  
association                                        联合，结合；协会，社团 l] -mdq/C  
assumption                                       假设，假定 X=QaTV  
at a given date                                         在某一特定时日 {G _ :#cep  
attestation                                         鉴证，公证 x+niY;Z E  
attestation service                             鉴证服务 fO6i  
audit adjustment                                审计调整 IGKF&s*;{[  
audit areas                                        审计领域 \]bAXa{ p  
audit conclusion                                审计结论 0)=U:y.  
audit effectiveness                             审计效果 h B@M5Mc$  
audit efficiency                                  审计效率 PtR8m=O  
audit engagement letter                      审计业务约定书 Fp3NWvu  
audit evidence                                          审计证据 3zdm-5R.b  
audit fee                                    审计费 E?,O>bCJ5  
audit files                                          审计档案 rUJIf;Zwo  
audit findings                                     审计中发现的事项 eiTG  
audit implementation stage                        审计实施阶段 $CT2E  
audit mark                                        审计标识 QLr.5Wcg>  
audit materiality                                 审计重要性
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audit method                                     审计方法 :PJ5~7C  
audit objective                                         审计目标，审计目的 P*9vs%W  
audit of financial statements                      会计报表审计，财务报表审计 P
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audit opinion                                     审计意见 CF|4, K)  
audit period                                      被审计期间，被审计年度 M`1pze_A  
audit plan                                          审计计划 PcxCal4  
audit planning                                    编制审计计划，制定审计计划，审计计划 (c^ZFh2]  
audit planning stage                                  审计计划阶段 x=Ef0v  
audit procedure                                审计程序 X:3W9`s)*  
audit programme                               审计程序表，具体审计计划 _ML`Vh]  
audit report                                       审计报告 Vifh`BSP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6;JlA})  
audit report with a qualified opinion                 有保留意见的审计报告 m]XG7:}V0  
audit report with an adverse opinion                否定意见的审计报告 j,:vK  
audit report with dual dates                      双重日期审计报告 K<#Q;(SFU  
audit reporting stage                                 审计报告阶段 S.iCkX  
audit responsibility                                   审计责任 TOH!vQP  
audit results                                      审计结果 VMa\?`fT  
audit risk                                          审计风险 1$A7 BP  
audit sampling                                          审计抽样 |3ob1/)p0  
audit sampling techniques                         审计抽样方法，审计抽样技术 vh29mzum  
audit strategies                                  审计策略 BRSOE U\=  
audit summary                                         审计总结，审计小结 -Y?C 1DbKz  
audit team                                         审计小组 fWutB5 ?P  
audit test                                    审计测试 }VetaO2*  
audit trail                                          审计轨迹 JZc"4qf@OT  
audit work                                        审计工作 &_1Ivaen6  
audit working paper                                 审计工作底稿 cV|u]ce%1  
audited financial statement                        审计会计报表，已审计财务报表 @'D ,
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Auditing Guidelines (the～)                      审计规范指南 "q<}#]u  
auditing standards                             审计准则 :h(r2?=7  
audit-oriented working paper                          (审计)业务类工作底稿 ?WD JWp%  
authorisation                                     授权 E:!qncL:  
authorisation of transaction                       交易的授权 xD|/98  
availability                                         可获得性 ;XUi V$  
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balance                                      余额；差额；平衡 Ei$@)qS/  
balance sheet                                    资产负债表 !%8|
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bank                                                 银行 ` D9sEt_/  
bank account                                    银行账户，银行户头 O /S:S  
bank statement                                 银行对账单 q3SYlL'a  
barter transaction                              易货交易，以物换物交易 xllk hD4F  
basis of audit                                    审计依据 X{-@3tG<r  
basis of preparation                                (会计报表的)编制基础 I7[F,xci  
book of account                               账目，账簿 4fuKpLA  
borrowing                                         借款，贷款，借债 ~ WKcO&  
branch                                              分支，分支机构，分店 E <O:  
brought forward                                (账户余额等的)承上年，承上期，承上页 S8S<>W  
budget                                              预算 +DpiX&^h   
building                                      建筑物；大楼 s\Zp/-Q  
business conditions                                  业务情况，经营情况 !+F6 Bf  
business licence                               (企业等的)营业执照 'K8emt$d+  
business relation                                业务关系 Ji XkW%  
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