[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 2W4qBaG$=  
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审计词汇英汉对照 Pp )3(T:  
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ability to continue as a going concern               持续经营能力 Yo[;W vu  
acceptability                                     可接受性，可接受程度 7b<yVP;{  
acceptable level of detection risk                     检查风险的可接受水平 d/i`l*  
acceptance of engagement                       接受委托 ">#wOm+ +  
accepting the engagement for the first time              首次接受委托 !?|Th5e  
access to asset                                         对资产的接触 "HPB!)C8(  
according to                                     根据，依据，依照 K_dOq68_  
account balance                                账户余额 ]xuG&O"SBV  
account for                                       对……进行会计处理，核算；解释 8']9$#  
accounting                                        会计，会计学 {GC?SaK  
accounting advisory serve                        会计咨询服务 r#XT3qp$d  
accounting firm                                 会计师事务所 @|\}.M<e*)  
accounting information                      会计信息，会计资料 Q[nEsYP  
accounting period                             会计期间 3-&QRR#p  
accounting policies                                   会计政策 St e=&^  
accounting professional bodies                 会计职业组织，会计职业团体 9/nn)soC3  
accounting records                                   会计记录 9(@\&>)  
accounting responsibility                           会计责任 YCP ) %}  
accounting service                             会计服务 u9N 1pZ~  
accounting standards                                会计准则 '0FhL)x?"T  
Accounting Standards for Business Enterprises       企业会计准则 7D<#(CE{  
accounting system                             会计系统 )b:7-}d  
accounting treatment                                会计处理 ayiu,DXx  
accuracy                                    准确性，精确性 rb|U;)C  
additional audit procedures                      追加审计程序 B'fb^n <  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 e
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administrative laws and regulations                 行政法规 C+T
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adverse impact                                 不利影响，负面影响 ,G2TV
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adverse opinion                                反对意见 M8tRjNWS?  
advisory group                                  咨询组，顾问组 ^/r7@:  
agency fee                                        代理费，代理费用 nJo`B4'U  
aggregate                                          总计，合计为…… >(;{C<6|^  
alternation of document and record                 变造文件和记录 m%76i;uP  
alternative audit procedures                      替代审计程序，备选审计程序 ] wtb-PC  
amend                                              修改，修订 6q{HU ]N+  
amortisation                                      摊销 E160A5BTx  
analytical capacity                             分析能力 >"C,@cN}B  
analytical procedures                               分析性程序 >k'c'7/  
annual financial statements                        年度会计报表，年度财务报表 !P-^O  
appendix                                          附录，附表 R=|{n'n$0|  
applicable                                         适用的 ?O8ViB?2  
applicable laws and regulations                 适用的法规 Cvf[/C+  
application systems                                  应用系统 -:na:Vsi  
apply consistently                              一贯地执行，一贯地实施 ;A*`e$  
appropriate                                       适当的，合适的； 0|a(]a}V*j  
征用，挪用 Qc pm!  
appropriate authorization                          适当的授权 O<,\^[x  
appropriateness of audit evidence                    审计证据的适当性 kOed ]>H  
approval                                    批准，核准 `|/< \  
assertion                                    (会计报表上的)认定；确认 'nwx9] q  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9pX&ZjYP-  
asset                                                 资产，财产 T7#W0
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asset restructuring                             资产重组 Wr( y)D<y}  
assignment of duties                                 职责的划分 {QwHc5Bf  
assistant                                     助理，助理人员 I= &stsH  
associated company                                 联属公司，联营公司 PBp^|t]E>  
association                                        联合，结合；协会，社团 #H:7@  
assumption                                       假设，假定 3J5!oF{H  
at a given date                                         在某一特定时日 w$Rro)?}7  
attestation                                         鉴证，公证 9_ dpR.  
attestation service                             鉴证服务 |g//g\dd  
audit adjustment                                审计调整 aP/T<QZ~  
audit areas                                        审计领域 MerFZd 1  
audit conclusion                                审计结论 RR]CW  
audit effectiveness                             审计效果 v~^{{O  
audit efficiency                                  审计效率 {$wjO7Glp  
audit engagement letter                      审计业务约定书 FGoy8+nB1M  
audit evidence                                          审计证据 ;9c<K  
audit fee                                    审计费 apu4D Ay&8  
audit files                                          审计档案 ]VD|xm:kj  
audit findings                                     审计中发现的事项 r_-_a(1R:  
audit implementation stage                        审计实施阶段 o<|P9#(U"  
audit mark                                        审计标识 ?]}8o}G  
audit materiality                                 审计重要性 LL3#5AA"k|  
audit method                                     审计方法 3yB!M  
audit objective                                         审计目标，审计目的 `nZ)>  
audit of financial statements                      会计报表审计，财务报表审计 =Xqc]5[i  
audit opinion                                     审计意见 K~| 4[\  
audit period                                      被审计期间，被审计年度 sk=-M8;\  
audit plan                                          审计计划 E<Q f!2s$  
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 ::
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audit procedure                                审计程序 )3>hhuaa  
audit programme                               审计程序表，具体审计计划 Qx+%"YO  
audit report                                       审计报告 x;8A!8w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U15H@h  
audit report with a qualified opinion                 有保留意见的审计报告 ,&R/
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audit report with an adverse opinion                否定意见的审计报告 PEW=@xj2y  
audit report with dual dates                      双重日期审计报告 0Nnsjh  
audit reporting stage                                 审计报告阶段 \Hn>oonph  
audit responsibility                                   审计责任 xo7Kn+ Kl  
audit results                                      审计结果 /\4'ddGU  
audit risk                                          审计风险 "$2y-|  
audit sampling                                          审计抽样 U 15H2-`  
audit sampling techniques                         审计抽样方法，审计抽样技术 T-U}QM_e  
audit strategies                                  审计策略 Z)SY.iK.  
audit summary                                         审计总结，审计小结 `#;e)1  
audit team                                         审计小组 R 5X.^u  
audit test                                    审计测试 ,uSQNre\j  
audit trail                                          审计轨迹 61)-cVC  
audit work                                        审计工作 // s:5S<Z  
audit working paper                                 审计工作底稿 v#U"pn|M  
audited financial statement                        审计会计报表，已审计财务报表 @n{JM7ctJ  
Auditing Guidelines (the～)                      审计规范指南 $3s@}vLd  
auditing standards                             审计准则 f)^_|8  
audit-oriented working paper                          (审计)业务类工作底稿 a-|*?{o  
authorisation                                     授权 <gQIq{ B?  
authorisation of transaction                       交易的授权 RsY3V=u  
availability                                         可获得性 !'cl"\h  
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balance                                      余额；差额；平衡 c'S,hCe*  
balance sheet                                    资产负债表 ^h"`}[+  
bank                                                 银行 -UOj>{-  
bank account                                    银行账户，银行户头 p(/dBt[3k  
bank statement                                 银行对账单 $h*L=t(  
barter transaction                              易货交易，以物换物交易 \ cUC9/ b  
basis of audit                                    审计依据 R]RZq+2^  
basis of preparation                                (会计报表的)编制基础 7r~~Y%=C|  
book of account                               账目，账簿 N<IT w/@^  
borrowing                                         借款，贷款，借债 fvdU`*|n)  
branch                                              分支，分支机构，分店 -bSSP!f  
brought forward                                (账户余额等的)承上年，承上期，承上页 &i$ldR  
budget                                              预算 VCD:3U 8  
building                                      建筑物；大楼 <U!`J[n%  
business conditions                                  业务情况，经营情况 Is{KN!Hw  
business licence                               (企业等的)营业执照 Ljx(\Cm  
business relation                                业务关系 )C(?bR  
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