[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 [f_4%Now  
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审计词汇英汉对照 rO_|_nV[  
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ability to continue as a going concern               持续经营能力 3Zr'Mn  
acceptability                                     可接受性，可接受程度 GN7\p)  
acceptable level of detection risk                     检查风险的可接受水平 {3jV ,S  
acceptance of engagement                       接受委托 #Cw
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accepting the engagement for the first time              首次接受委托 S$=
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access to asset                                         对资产的接触 IT.'`!T  
according to                                     根据，依据，依照 A3\%t@y  
account balance                                账户余额 /c`s$h4-  
account for                                       对……进行会计处理，核算；解释 ylV.ZoY6  
accounting                                        会计，会计学 EB/.M+~a  
accounting advisory serve                        会计咨询服务 !Q`vOVSUD  
accounting firm                                 会计师事务所 :3
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accounting information                      会计信息，会计资料 f;Iaf#V_  
accounting period                             会计期间 z3RlD"F1  
accounting policies                                   会计政策 yf2I%\p}  
accounting professional bodies                 会计职业组织，会计职业团体 JOR ?xCc  
accounting records                                   会计记录 ]<V,5'xh  
accounting responsibility                           会计责任 nDdF(|Qt  
accounting service                             会计服务 @iW^OVpp<8  
accounting standards                                会计准则 EmaVd+Sw  
Accounting Standards for Business Enterprises       企业会计准则 xn
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accounting system                             会计系统 Gk.;< d  
accounting treatment                                会计处理 F(-1m A&-  
accuracy                                    准确性，精确性 p6VHa$[  
additional audit procedures                      追加审计程序 k 5<[N2D|!  
addressee                                         收件人，收信人 mXX9Aa>  
Administration of State-owned Assets  (the～)     国有资产管理局 33R_JM{  
administrative laws and regulations                 行政法规 D92#&,KD  
adverse impact                                 不利影响，负面影响 \F|L y >g  
adverse opinion                                反对意见 Jkc1ih`^  
advisory group                                  咨询组，顾问组 jslfq@5v  
agency fee                                        代理费，代理费用 0(uNFyIG  
aggregate                                          总计，合计为…… 64#6L.Q-c  
alternation of document and record                 变造文件和记录 [n53eC  
alternative audit procedures                      替代审计程序，备选审计程序 tRqg')y  
amend                                              修改，修订 ZQd\!K8y^Q  
amortisation                                      摊销 \"E-z.wW=  
analytical capacity                             分析能力 |_Y[931<  
analytical procedures                               分析性程序 JG2)-x;9  
annual financial statements                        年度会计报表，年度财务报表 ]Z@+ |&@L  
appendix                                          附录，附表 gFsnL*L0  
applicable                                         适用的 ''@upZBJ  
applicable laws and regulations                 适用的法规 \Z +O9T%  
application systems                                  应用系统 9$9Pv%F:j  
apply consistently                              一贯地执行，一贯地实施 :QSCky*i  
appropriate                                       适当的，合适的； ]t69a4&,#9  
征用，挪用 1I#S?RSb  
appropriate authorization                          适当的授权 iNTw;ov  
appropriateness of audit evidence                    审计证据的适当性 + sTZ) 5vQ  
approval                                    批准，核准 Wcgy:
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assertion                                    (会计报表上的)认定；确认 H:~41f[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )xJo/{?  
asset                                                 资产，财产
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asset restructuring                             资产重组 nDR)UR  
assignment of duties                                 职责的划分 Q( WE.ux)<  
assistant                                     助理，助理人员 }v'jFIkhI  
associated company                                 联属公司，联营公司 $X.X_  
association                                        联合，结合；协会，社团 DhQYjC[  
assumption                                       假设，假定 N6GvzmG#g  
at a given date                                         在某一特定时日 |JpLMUG  
attestation                                         鉴证，公证 iU5Aj:U3  
attestation service                             鉴证服务 ]}g;q*!J  
audit adjustment                                审计调整 EZm6WvlxSI  
audit areas                                        审计领域 x)X=sX.  
audit conclusion                                审计结论 :v_H;UU  
audit effectiveness                             审计效果 0]v:I
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audit efficiency                                  审计效率 =
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audit engagement letter                      审计业务约定书 /Z:\=0`  
audit evidence                                          审计证据 cuJ%;q=;  
audit fee                                    审计费 |eEcEu?/b  
audit files                                          审计档案 ^9})@,(D  
audit findings                                     审计中发现的事项 Y.O/~af  
audit implementation stage                        审计实施阶段 =6mnXpM.  
audit mark                                        审计标识 Kn]c4h}@b5  
audit materiality                                 审计重要性 2:(h17So  
audit method                                     审计方法 bK)gB!  
audit objective                                         审计目标，审计目的 W$x'+t5H  
audit of financial statements                      会计报表审计，财务报表审计 ")l_>y?  
audit opinion                                     审计意见 !aSu;Ln  
audit period                                      被审计期间，被审计年度 p;S<WJv k  
audit plan                                          审计计划 oG! S(95  
audit planning                                    编制审计计划，制定审计计划，审计计划 E%CJM+r!  
audit planning stage                                  审计计划阶段 MIcF"fB![  
audit procedure                                审计程序 @"*8nV#  
audit programme                               审计程序表，具体审计计划 J%?
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audit report                                       审计报告 WcyN,5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v{ F/Bifo  
audit report with a qualified opinion                 有保留意见的审计报告 L< MIl[z7  
audit report with an adverse opinion                否定意见的审计报告 yNk9KK)  
audit report with dual dates                      双重日期审计报告 +U(m b  
audit reporting stage                                 审计报告阶段 */B-%*#I.  
audit responsibility                                   审计责任 :les 3T}2  
audit results                                      审计结果 P:z5/??2S  
audit risk                                          审计风险 5feCA ,v7  
audit sampling                                          审计抽样 .\0
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audit sampling techniques                         审计抽样方法，审计抽样技术 zOR  
audit strategies                                  审计策略 jgLCs)=5hV  
audit summary                                         审计总结，审计小结 q%u;+/|l  
audit team                                         审计小组 iJg3`1@j  
audit test                                    审计测试 )v!>U<eprD  
audit trail                                          审计轨迹 NX?J  
audit work                                        审计工作 W/O& (t  
audit working paper                                 审计工作底稿 *i[^-  
audited financial statement                        审计会计报表，已审计财务报表 .P[ %t=W  
Auditing Guidelines (the～)                      审计规范指南 Z3K~C_0Cnu  
auditing standards                             审计准则 K0xZZ`  
audit-oriented working paper                          (审计)业务类工作底稿 l\W[WQPh  
authorisation                                     授权 *g$egipfF  
authorisation of transaction                       交易的授权 hP4*S^l  
availability                                         可获得性 ~=5vc''  
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balance                                      余额；差额；平衡 { 1^9*  
balance sheet                                    资产负债表 IrU}%ZVV  
bank                                                 银行 hSmu"a,S  
bank account                                    银行账户，银行户头 gB!K{ Io'  
bank statement                                 银行对账单 B]K@'#  
barter transaction                              易货交易，以物换物交易 /? n 9c;w  
basis of audit                                    审计依据 MtAD&+3$  
basis of preparation                                (会计报表的)编制基础 |BD]K0  
book of account                               账目，账簿 gt3;Xi  
borrowing                                         借款，贷款，借债 hB#z8D  
branch                                              分支，分支机构，分店 v*Qr(4  
brought forward                                (账户余额等的)承上年，承上期，承上页 i"uAT$xe  
budget                                              预算 g)+45w*+5  
building                                      建筑物；大楼 '|r('CIBN/  
business conditions                                  业务情况，经营情况 s9 '*Vm  
business licence                               (企业等的)营业执照 0:^L>MO  
business relation                                业务关系 J7R+|GTcx  
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