[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 #&1mc_`/  
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审计词汇英汉对照 $w)y
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ability to continue as a going concern               持续经营能力 9{'GrL  
acceptability                                     可接受性，可接受程度 _j}|R(s*+V  
acceptable level of detection risk                     检查风险的可接受水平 *-3K],^a  
acceptance of engagement                       接受委托 ,m8l /wG  
accepting the engagement for the first time              首次接受委托 dE
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access to asset                                         对资产的接触 ?\(E+6tpP  
according to                                     根据，依据，依照 %%G2w63M  
account balance                                账户余额 &Jk0SUk MP  
account for                                       对……进行会计处理，核算；解释 owmV7E
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accounting                                        会计，会计学 +a"MSPC4w  
accounting advisory serve                        会计咨询服务 g9<*+fV 2$  
accounting firm                                 会计师事务所 5^ARC^v  
accounting information                      会计信息，会计资料 `rbTB3?  
accounting period                             会计期间 7xMvf<1P  
accounting policies                                   会计政策 {tOu+zy  
accounting professional bodies                 会计职业组织，会计职业团体 aVNRhnM  
accounting records                                   会计记录 (Z,v)TOXjV  
accounting responsibility                           会计责任 Q\<C9%a  
accounting service                             会计服务 k_ UY^vz.  
accounting standards                                会计准则 =n cu#T]  
Accounting Standards for Business Enterprises       企业会计准则 x5.HdKV  
accounting system                             会计系统 -,uTAk0+@  
accounting treatment                                会计处理 O B_g:T  
accuracy                                    准确性，精确性 u+&BR1)C  
additional audit procedures                      追加审计程序 i'
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addressee                                         收件人，收信人 !0zbWB9  
Administration of State-owned Assets  (the～)     国有资产管理局 K;k_MA310  
administrative laws and regulations                 行政法规 QpBgG~h"  
adverse impact                                 不利影响，负面影响 =$X5O&E3'  
adverse opinion                                反对意见 }cn46L%/  
advisory group                                  咨询组，顾问组 ,5mK_iUw3  
agency fee                                        代理费，代理费用 Qo4]_,kR  
aggregate                                          总计，合计为…… t:eZ`6o$T\  
alternation of document and record                 变造文件和记录 M56 ^p,  
alternative audit procedures                      替代审计程序，备选审计程序 ;ug&v C  
amend                                              修改，修订 %\6|fKB4<  
amortisation                                      摊销 ?w#V<3=  
analytical capacity                             分析能力 ['~3"lK^O  
analytical procedures                               分析性程序 a:r8Jzr  
annual financial statements                        年度会计报表，年度财务报表 -+A
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appendix                                          附录，附表 n;@PaE^8=  
applicable                                         适用的 Q} )x4  
applicable laws and regulations                 适用的法规 ({v$!AAv  
application systems                                  应用系统 !trt]?*-  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； ` .|JTm[  
征用，挪用 /x c<&  
appropriate authorization                          适当的授权 5z~rl }`v  
appropriateness of audit evidence                    审计证据的适当性 3k.{gAZKh  
approval                                    批准，核准 t3|If@T  
assertion                                    (会计报表上的)认定；确认 v8Vw.Ce`f  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dt%Gv0  
asset                                                 资产，财产 I<`K;El'  
asset restructuring                             资产重组 cfBq/2I  
assignment of duties                                 职责的划分 {_&'tXL  
assistant                                     助理，助理人员 ;R|i@[(J  
associated company                                 联属公司，联营公司 48hu=,)81*  
association                                        联合，结合；协会，社团 {;4Y5kj  
assumption                                       假设，假定 Jr$,w7tQn@  
at a given date                                         在某一特定时日 X; I:i%-  
attestation                                         鉴证，公证 w#vSZbh  
attestation service                             鉴证服务 VkTdpeBV  
audit adjustment                                审计调整 %X7R_>.   
audit areas                                        审计领域 ajC'C!"^Ty  
audit conclusion                                审计结论 UCG8=+t5T  
audit effectiveness                             审计效果 YT'G#U1x~  
audit efficiency                                  审计效率 4QC"|< 9R  
audit engagement letter                      审计业务约定书 xP#vAR  
audit evidence                                          审计证据 7|%|w  
audit fee                                    审计费 $ \M<
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audit files                                          审计档案 \X.CYkgK  
audit findings                                     审计中发现的事项 sU!h^N$  
audit implementation stage                        审计实施阶段 'w3BSaJi  
audit mark                                        审计标识 d` %8qLIW  
audit materiality                                 审计重要性 O#LG$Y n*  
audit method                                     审计方法 I,TJV)B  
audit objective                                         审计目标，审计目的 #hG0{_d7  
audit of financial statements                      会计报表审计，财务报表审计 8,B?!%FP  
audit opinion                                     审计意见 jBZlNEw  
audit period                                      被审计期间，被审计年度 cq lA"Eof  
audit plan                                          审计计划 K.)ionb  
audit planning                                    编制审计计划，制定审计计划，审计计划 l r80RL'_  
audit planning stage                                  审计计划阶段 c%y(Z5  
audit procedure                                审计程序 Zk,` Iq  
audit programme                               审计程序表，具体审计计划 "yaz!?O>  
audit report                                       审计报告 ^j]"!:h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 G&,1 NjSi  
audit report with a qualified opinion                 有保留意见的审计报告 qTSyy=  
audit report with an adverse opinion                否定意见的审计报告 1 aWzd[i  
audit report with dual dates                      双重日期审计报告 1(%9)).K  
audit reporting stage                                 审计报告阶段 qE B3Y54+  
audit responsibility                                   审计责任 <Qg).n>;z  
audit results                                      审计结果 KaVNRS  
audit risk                                          审计风险 H#H@AY3Y  
audit sampling                                          审计抽样 Yc~(Wue  
audit sampling techniques                         审计抽样方法，审计抽样技术 %Ms"LoK  
audit strategies                                  审计策略 $HgBzZ7A2  
audit summary                                         审计总结，审计小结 SnIH6k0T_  
audit team                                         审计小组 0lpkG ="&r  
audit test                                    审计测试 %+ln_lgD:  
audit trail                                          审计轨迹 w`BY>Xft0
 
audit work                                        审计工作 yP$@~L[!  
audit working paper                                 审计工作底稿 d*qb^C{'"  
audited financial statement                        审计会计报表，已审计财务报表 (V&5EO8)  
Auditing Guidelines (the～)                      审计规范指南 Nq]8p =e  
auditing standards                             审计准则 C,;T/9  
audit-oriented working paper                          (审计)业务类工作底稿 pK`1pfih  
authorisation                                     授权  NOY`1i  
authorisation of transaction                       交易的授权 ga?:k,xv  
availability                                         可获得性 O
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balance                                      余额；差额；平衡 6HroKu  
balance sheet                                    资产负债表 k+9*7y8w  
bank                                                 银行 Z9 z!YaOL  
bank account                                    银行账户，银行户头 nm"]q`(K  
bank statement                                 银行对账单 `iHyGfm  
barter transaction                              易货交易，以物换物交易 m(>MP/  
basis of audit                                    审计依据 CzMCd ~*7R  
basis of preparation                                (会计报表的)编制基础 @jL](Mq|]  
book of account                               账目，账簿 7gWT[  
borrowing                                         借款，贷款，借债 rX7GVg@H  
branch                                              分支，分支机构，分店 *y+N-uq  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^bM\:z"M  
budget                                              预算 0Q7teXRM  
building                                      建筑物；大楼 7eNLs  
business conditions                                  业务情况，经营情况 IRhi1{K$"  
business licence                               (企业等的)营业执照 }K.Rv(m  
business relation                                业务关系 9sP;s^#t7U  
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