[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 SGRp3,1\4%  
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审计词汇英汉对照 pad*oPH,  
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ability to continue as a going concern               持续经营能力 ~At7 +F[  
acceptability                                     可接受性，可接受程度 {W`%g^Z|H  
acceptable level of detection risk                     检查风险的可接受水平 MKCsv+   
acceptance of engagement                       接受委托 Ny7S  
accepting the engagement for the first time              首次接受委托 K3&qq[8.e  
access to asset                                         对资产的接触 c]<5zyl"j1  
according to                                     根据，依据，依照 ODN/G%l  
account balance                                账户余额 s)t@ol  
account for                                       对……进行会计处理，核算；解释 nAato\mM  
accounting                                        会计，会计学 G>=*yqo  
accounting advisory serve                        会计咨询服务 z9Mfd#5?>P  
accounting firm                                 会计师事务所 l30EKoul)  
accounting information                      会计信息，会计资料 dDMJ'  
accounting period                             会计期间 3*bU6$|5FP  
accounting policies                                   会计政策 FUzzB94a  
accounting professional bodies                 会计职业组织，会计职业团体 CW K7wZM  
accounting records                                   会计记录 [aLI '  
accounting responsibility                           会计责任 ,Vax&n+J  
accounting service                             会计服务 pF
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accounting standards                                会计准则 e"cXun4nS=  
Accounting Standards for Business Enterprises       企业会计准则 59L\|OR  
accounting system                             会计系统 jd"@t*ZV  
accounting treatment                                会计处理 c#]4awHU  
accuracy                                    准确性，精确性 lFj]4  
additional audit procedures                      追加审计程序 7 z,C}-q  
addressee                                         收件人，收信人 Y-z(zS^1  
Administration of State-owned Assets  (the～)     国有资产管理局 #z%fx
 
administrative laws and regulations                 行政法规 =I5>$}q_&,  
adverse impact                                 不利影响，负面影响 ~=LE0.3[  
adverse opinion                                反对意见 3M`M  
advisory group                                  咨询组，顾问组 Lb-OsKU  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… UDFDJ m$  
alternation of document and record                 变造文件和记录 Z\rwO>3  
alternative audit procedures                      替代审计程序，备选审计程序 E&w 7GZNt  
amend                                              修改，修订 I 34>X`[o  
amortisation                                      摊销 (mB&m@-N  
analytical capacity                             分析能力 VQ@  
analytical procedures                               分析性程序 pllGB6X  
annual financial statements                        年度会计报表，年度财务报表 W@IQ^ }E  
appendix                                          附录，附表 ?z+eWL  
applicable                                         适用的 =svN#q5s  
applicable laws and regulations                 适用的法规 H8jpxzXv  
application systems                                  应用系统 y.k~Y0  
apply consistently                              一贯地执行，一贯地实施 8Fh)eha9f  
appropriate                                       适当的，合适的； 1I6px$^E\  
征用，挪用 q i;1L Kc  
appropriate authorization                          适当的授权 ; 2#y
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appropriateness of audit evidence                    审计证据的适当性 t?gic9 q  
approval                                    批准，核准 T>Z<]s  
assertion                                    (会计报表上的)认定；确认 e9tjw[+A  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 
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asset                                                 资产，财产 HiFUv>,u  
asset restructuring                             资产重组 H?Wya.7  
assignment of duties                                 职责的划分 %1L,Y  
assistant                                     助理，助理人员 (CL%>5V  
associated company                                 联属公司，联营公司 5DZ#9m/  
association                                        联合，结合；协会，社团 T-L||yE,h  
assumption                                       假设，假定 dT8S~-d%  
at a given date                                         在某一特定时日 Q&;9x?e  
attestation                                         鉴证，公证 ^ytrK Q  
attestation service                             鉴证服务 }X6m:#6  
audit adjustment                                审计调整 +\A,&;!SR  
audit areas                                        审计领域 <lPG=Xt  
audit conclusion                                审计结论 _VN?#J)o  
audit effectiveness                             审计效果 gf@:R'$:+  
audit efficiency                                  审计效率 &z3o7rif$  
audit engagement letter                      审计业务约定书 ]m<$}  
audit evidence                                          审计证据 aXYY:;  
audit fee                                    审计费 3 i0_hZ  
audit files                                          审计档案 BU_nh+dF  
audit findings                                     审计中发现的事项 x9g#<2w8  
audit implementation stage                        审计实施阶段 X_h}J=33Q  
audit mark                                        审计标识 %> eiAB_b  
audit materiality                                 审计重要性 7}>EJ  
audit method                                     审计方法 %$L{R  
audit objective                                         审计目标，审计目的 ~ 7s!VR  
audit of financial statements                      会计报表审计，财务报表审计 kevrsV]/$  
audit opinion                                     审计意见 4VSU8tK|N]  
audit period                                      被审计期间，被审计年度 Q%G8U#Tm  
audit plan                                          审计计划  kJ}`V  
audit planning                                    编制审计计划，制定审计计划，审计计划 =,8]nwgo  
audit planning stage                                  审计计划阶段 >GRxHK@G  
audit procedure                                审计程序 4HlQ&2O%#  
audit programme                               审计程序表，具体审计计划 S\=Nn7"  
audit report                                       审计报告 `^&OF uee  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }Y\%RA  
audit report with a qualified opinion                 有保留意见的审计报告 4[eXe$  
audit report with an adverse opinion                否定意见的审计报告 +<C!U'  
audit report with dual dates                      双重日期审计报告 %u 'ukcL7  
audit reporting stage                                 审计报告阶段 Q2gq }c~  
audit responsibility                                   审计责任 /4Gt{ygSr  
audit results                                      审计结果 5j(k:a+!H  
audit risk                                          审计风险 &QgR*,5eo  
audit sampling                                          审计抽样 Rm( "=(  
audit sampling techniques                         审计抽样方法，审计抽样技术 bAMdI 5Zk?  
audit strategies                                  审计策略 T~e.PP  
audit summary                                         审计总结，审计小结 a~w$#fo"`f  
audit team                                         审计小组 o+'6`g'8  
audit test                                    审计测试 V,njO{Q  
audit trail                                          审计轨迹 sgFEK[w .y  
audit work                                        审计工作 02^rV*re  
audit working paper                                 审计工作底稿 S9.o/mr  
audited financial statement                        审计会计报表，已审计财务报表 |L ev.,,Ph  
Auditing Guidelines (the～)                      审计规范指南 0=YI@@n)  
auditing standards                             审计准则 e^v oW"?%  
audit-oriented working paper                          (审计)业务类工作底稿 {IjR^J=k  
authorisation                                     授权 !Uo4,g6r+  
authorisation of transaction                       交易的授权 oEv'dQ9  
availability                                         可获得性 |6-nbj  
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balance                                      余额；差额；平衡 z{QqY.Gu{G  
balance sheet                                    资产负债表 W=?<<dVYD  
bank                                                 银行 a7opCmL  
bank account                                    银行账户，银行户头 ^cWnF0)j.  
bank statement                                 银行对账单 ob]w;"  
barter transaction                              易货交易，以物换物交易 z$sT !QL~  
basis of audit                                    审计依据 tw@X> G1 z  
basis of preparation                                (会计报表的)编制基础 ;xTpE2 -~  
book of account                               账目，账簿 e
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borrowing                                         借款，贷款，借债 K&-"d/QuLg  
branch                                              分支，分支机构，分店 (
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brought forward                                (账户余额等的)承上年，承上期，承上页 h?U O&(  
budget                                              预算 d=/F}yP~?s  
building                                      建筑物；大楼 +}AI@+  
business conditions                                  业务情况，经营情况 Kg]J/|0\  
business licence                               (企业等的)营业执照 DE
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business relation                                业务关系 h(DTa  
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