[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 5 0,Y  
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审计词汇英汉对照 9A+M|;O  
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ability to continue as a going concern               持续经营能力 L$}g3{  
acceptability                                     可接受性，可接受程度 |*E"G5WZM  
acceptable level of detection risk                     检查风险的可接受水平 8}z3CuM  
acceptance of engagement                       接受委托 lM+ xU;  
accepting the engagement for the first time              首次接受委托 <soj&f+  
access to asset                                         对资产的接触 6l[G1KkV  
according to                                     根据，依据，依照 :d({dF_k;p  
account balance                                账户余额 IfB/O.;Kz  
account for                                       对……进行会计处理，核算；解释 eE9|F/-L  
accounting                                        会计，会计学 6F-JK1i  
accounting advisory serve                        会计咨询服务 9`INC~h  
accounting firm                                 会计师事务所 n.Vtc-yZU  
accounting information                      会计信息，会计资料 N]u2ql&  
accounting period                             会计期间 T`Ro)ORC #  
accounting policies                                   会计政策 `Hd9\;NJ  
accounting professional bodies                 会计职业组织，会计职业团体 ?@3&dk~ni  
accounting records                                   会计记录 >HIt}Zh  
accounting responsibility                           会计责任 }!=U ^A)  
accounting service                             会计服务 >-zkB)5<,#  
accounting standards                                会计准则 @?d?e+B  
Accounting Standards for Business Enterprises       企业会计准则 0d`5Gy_D%  
accounting system                             会计系统 +;6)  
accounting treatment                                会计处理 4oN${7k0  
accuracy                                    准确性，精确性 ~lk@6{`l|1  
additional audit procedures                      追加审计程序 3&9zGy{V+  
addressee                                         收件人，收信人 ?} X}#  
Administration of State-owned Assets  (the～)     国有资产管理局 1 KB7yG-#6  
administrative laws and regulations                 行政法规 $`v+4]  
adverse impact                                 不利影响，负面影响 8 ?" Ze(  
adverse opinion                                反对意见 h"8QeX:((  
advisory group                                  咨询组，顾问组 )7w@E$l"  
agency fee                                        代理费，代理费用 uOFnCy 4  
aggregate                                          总计，合计为…… ig$jKou F  
alternation of document and record                 变造文件和记录 obYn&\6  
alternative audit procedures                      替代审计程序，备选审计程序 niQcvnT4b  
amend                                              修改，修订 !%wdn33"  
amortisation                                      摊销 9N1#V K  
analytical capacity                             分析能力 Q)T+r~#2B  
analytical procedures                               分析性程序 >|(%2Zl  
annual financial statements                        年度会计报表，年度财务报表 qg)qjBQwA  
appendix                                          附录，附表 0# l#,Y6#I  
applicable                                         适用的 9M]^l,
 
applicable laws and regulations                 适用的法规 (Z 8,e  
application systems                                  应用系统 6J"(xT  
apply consistently                              一贯地执行，一贯地实施 )^ ";BVY  
appropriate                                       适当的，合适的； Otxa<M+"  
征用，挪用 lZvS0JS  
appropriate authorization                          适当的授权 !3?yG  
appropriateness of audit evidence                    审计证据的适当性 .OV-`TNWj  
approval                                    批准，核准 Zd+>  
assertion                                    (会计报表上的)认定；确认 c(E,&{+E  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  ;b|  
asset                                                 资产，财产 S?2YJl8B  
asset restructuring                             资产重组 p>&S7M/9  
assignment of duties                                 职责的划分 2md.S$V$,  
assistant                                     助理，助理人员 gZ*hkKN6  
associated company                                 联属公司，联营公司 4]IKh,jT  
association                                        联合，结合；协会，社团 >"b[r  
assumption                                       假设，假定 ?lyltAxs'  
at a given date                                         在某一特定时日 V pH|R  
attestation                                         鉴证，公证 ZHcONYAr  
attestation service                             鉴证服务 5v+L';wx[T  
audit adjustment                                审计调整 /L$NE$D} "  
audit areas                                        审计领域 N"K\ick6J  
audit conclusion                                审计结论 IW mHp]  
audit effectiveness                             审计效果 j)BQMtt&U  
audit efficiency                                  审计效率 #?Wo <]i  
audit engagement letter                      审计业务约定书 Oi
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audit evidence                                          审计证据 4ODX5If  
audit fee                                    审计费 "\<P$&`HA  
audit files                                          审计档案 2n(ItA  
audit findings                                     审计中发现的事项 w_GLC%|7  
audit implementation stage                        审计实施阶段 `^zQ$au'u  
audit mark                                        审计标识 YLigP"*~^  
audit materiality                                 审计重要性 5Fh8*8u6hL  
audit method                                     审计方法 2$3kKY6$e  
audit objective                                         审计目标，审计目的 xh`Du|jvm  
audit of financial statements                      会计报表审计，财务报表审计 t%:G|n Sz  
audit opinion                                     审计意见 @~hz_Nm@8  
audit period                                      被审计期间，被审计年度 ,uO?;!t  
audit plan                                          审计计划 YMK>+y[+4  
audit planning                                    编制审计计划，制定审计计划，审计计划 }`#B
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audit planning stage                                  审计计划阶段 n{ 3|E3  
audit procedure                                审计程序 1MpX] j8C#  
audit programme                               审计程序表，具体审计计划 juXC?2c  
audit report                                       审计报告 zaBG=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 tbY SK  
audit report with a qualified opinion                 有保留意见的审计报告 p[b7E`7  
audit report with an adverse opinion                否定意见的审计报告 -C=]n<ak  
audit report with dual dates                      双重日期审计报告 "s${!A)  
audit reporting stage                                 审计报告阶段 [C2kK *JZ  
audit responsibility                                   审计责任 7Y)s#FJ  
audit results                                      审计结果 }Py<qXH  
audit risk                                          审计风险 bYK]G+ Ww  
audit sampling                                          审计抽样 O8iu+}]/6  
audit sampling techniques                         审计抽样方法，审计抽样技术 tfsh!)u?  
audit strategies                                  审计策略 98=XG1sQ@  
audit summary                                         审计总结，审计小结 unpfA#&!"  
audit team                                         审计小组 GgT=t)}wu  
audit test                                    审计测试 bIq-1 Y(  
audit trail                                          审计轨迹 ;*_I,|A:Xr  
audit work                                        审计工作 ~yd%~|  
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 H8(C>w-'  
Auditing Guidelines (the～)                      审计规范指南 y. Tct.  
auditing standards                             审计准则 z(#= tC|  
audit-oriented working paper                          (审计)业务类工作底稿 w9'H.Lq  
authorisation                                     授权 #.~.UHt  
authorisation of transaction                       交易的授权 ^971<B(v  
availability                                         可获得性 'H|;%J6d>  
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balance                                      余额；差额；平衡 ]S*E  
balance sheet                                    资产负债表 |b,zw^!e['  
bank                                                 银行 MwN1]d|6  
bank account                                    银行账户，银行户头 )ynA:LXx  
bank statement                                 银行对账单 #%;<FFu\  
barter transaction                              易货交易，以物换物交易 WT I'O  
basis of audit                                    审计依据 {7/A  
basis of preparation                                (会计报表的)编制基础 Z"
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book of account                               账目，账簿 @ca#U-:g  
borrowing                                         借款，贷款，借债 Vvxa.B  
branch                                              分支，分支机构，分店 {jrZ?e-q  
brought forward                                (账户余额等的)承上年，承上期，承上页 </8be=e7p  
budget                                              预算 #*[,woNk  
building                                      建筑物；大楼 R%qX_m\0  
business conditions                                  业务情况，经营情况 .QNjeMu.  
business licence                               (企业等的)营业执照 SIj
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business relation                                业务关系 _!|=AIX  
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