[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 b(t8TR#-  
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审计词汇英汉对照 0 gR_1~3  
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ability to continue as a going concern               持续经营能力 BDLJDyf B  
acceptability                                     可接受性，可接受程度 _}.WRFIJ@L  
acceptable level of detection risk                     检查风险的可接受水平 l[[^]__  
acceptance of engagement                       接受委托 *'@sm*  
accepting the engagement for the first time              首次接受委托 "bz]5c~  
access to asset                                         对资产的接触 FcyFE~>2  
according to                                     根据，依据，依照 . Ctd$  
account balance                                账户余额 z>)lp$  
account for                                       对……进行会计处理，核算；解释 oWEzzMRz  
accounting                                        会计，会计学 l[C_vUg  
accounting advisory serve                        会计咨询服务 FsS.9 `B  
accounting firm                                 会计师事务所 N_ d{E/  
accounting information                      会计信息，会计资料 wQa,ol_p  
accounting period                             会计期间 k]~$AaNq  
accounting policies                                   会计政策 35L\  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 /4|_A {m{m  
accounting responsibility                           会计责任 I=
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accounting service                             会计服务 aLlH R_  
accounting standards                                会计准则 z<gII~%  
Accounting Standards for Business Enterprises       企业会计准则 Z+=-)&L  
accounting system                             会计系统 AuZISb %6  
accounting treatment                                会计处理 fNBI!=  
accuracy                                    准确性，精确性 Q7\j:.  
additional audit procedures                      追加审计程序 taMcm}*T1  
addressee                                         收件人，收信人 /T+%q#4  
Administration of State-owned Assets  (the～)     国有资产管理局 n%Oq"`w4  
administrative laws and regulations                 行政法规 bz.sWBugR  
adverse impact                                 不利影响，负面影响 UhJ!7Ws$  
adverse opinion                                反对意见 J"$U$.W=  
advisory group                                  咨询组，顾问组 8C@6 b4VK  
agency fee                                        代理费，代理费用 8fktk?|  
aggregate                                          总计，合计为…… O%w'nz"  
alternation of document and record                 变造文件和记录 $k`j";8uR  
alternative audit procedures                      替代审计程序，备选审计程序 U>@AE  
amend                                              修改，修订 %evtIU<h  
amortisation                                      摊销 *$Z y|&[Z  
analytical capacity                             分析能力 _&S
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analytical procedures                               分析性程序 6C/Pu!Sx?  
annual financial statements                        年度会计报表，年度财务报表 C_yNSD  
appendix                                          附录，附表 QL*RzFAD3  
applicable                                         适用的 CeM%?fr5  
applicable laws and regulations                 适用的法规 X*9-P9 x(6  
application systems                                  应用系统 HMDuP2Y  
apply consistently                              一贯地执行，一贯地实施 0.2stBw  
appropriate                                       适当的，合适的； p_)ttcpi1  
征用，挪用 ,<Wt8'e  
appropriate authorization                          适当的授权 R7O<>kt  
appropriateness of audit evidence                    审计证据的适当性 |~&cTDd  
approval                                    批准，核准 *Uy;P>8  
assertion                                    (会计报表上的)认定；确认 lCTXl5J5  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1 1(GCu  
asset                                                 资产，财产 gtT&97tT<  
asset restructuring                             资产重组 ^%tn$4@@Z.  
assignment of duties                                 职责的划分 T(Bcp^N  
assistant                                     助理，助理人员 _>;{+XRX[  
associated company                                 联属公司，联营公司 v*c"SI=@M=  
association                                        联合，结合；协会，社团 7|jy:F,w%  
assumption                                       假设，假定 U@D\+T0  
at a given date                                         在某一特定时日 q=-h#IF^  
attestation                                         鉴证，公证 :))&"GY  
attestation service                             鉴证服务 reM~q-M~o@  
audit adjustment                                审计调整  g_Rp}6g  
audit areas                                        审计领域 Ql9>i;AGV  
audit conclusion                                审计结论 KZa6*,,s  
audit effectiveness                             审计效果 fjY:u,5V_  
audit efficiency                                  审计效率 YY
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audit engagement letter                      审计业务约定书 EBiLe;=X  
audit evidence                                          审计证据 H328I}7  
audit fee                                    审计费 \DWKG~r-%  
audit files                                          审计档案 e/# 6qCE  
audit findings                                     审计中发现的事项 |WSpWsr,  
audit implementation stage                        审计实施阶段 ,X;$-.  
audit mark                                        审计标识 _18Z]XtX  
audit materiality                                 审计重要性 g"kET]KP"  
audit method                                     审计方法 ZkO2*;  
audit objective                                         审计目标，审计目的 .v+ W>
 
audit of financial statements                      会计报表审计，财务报表审计 5.DmMG[T^=  
audit opinion                                     审计意见 salDGsW^  
audit period                                      被审计期间，被审计年度 yu&muCA  
audit plan                                          审计计划 ?P4y$P  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 XBB>"  
audit procedure                                审计程序 *YGj^+   
audit programme                               审计程序表，具体审计计划 s,kY12<7m  
audit report                                       审计报告 -$Kc"rX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Gm\)1b  
audit report with a qualified opinion                 有保留意见的审计报告 WFhppi   
audit report with an adverse opinion                否定意见的审计报告 :ln?PT  
audit report with dual dates                      双重日期审计报告 2|] <U[  
audit reporting stage                                 审计报告阶段 7=Pj}x)  
audit responsibility                                   审计责任 BUV4L5(  
audit results                                      审计结果 a>9_#_hI  
audit risk                                          审计风险 {u9n?Z%  
audit sampling                                          审计抽样 t o8J   
audit sampling techniques                         审计抽样方法，审计抽样技术 Bj9FSKiH  
audit strategies                                  审计策略 [2>zaag  
audit summary                                         审计总结，审计小结 I+SfZ:q^  
audit team                                         审计小组 /m,i,NX07  
audit test                                    审计测试 ksOc,4A  
audit trail                                          审计轨迹 ?L H[,8z  
audit work                                        审计工作 }Kp$/CYd  
audit working paper                                 审计工作底稿 Sa0IRC<LV  
audited financial statement                        审计会计报表，已审计财务报表 ,?IXfJ`c  
Auditing Guidelines (the～)                      审计规范指南 |T/s>OW   
auditing standards                             审计准则 i)$
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audit-oriented working paper                          (审计)业务类工作底稿 5e1oxSU  
authorisation                                     授权  s{{8!Q  
authorisation of transaction                       交易的授权 )EQI>1_  
availability                                         可获得性 9j5|o([J  
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balance                                      余额；差额；平衡 6@3v+Vf'  
balance sheet                                    资产负债表 _qpIdQBo  
bank                                                 银行 3)9e-@  
bank account                                    银行账户，银行户头 vu}U2 0@  
bank statement                                 银行对账单 0NU3% 4?  
barter transaction                              易货交易，以物换物交易 b'`XFB#V  
basis of audit                                    审计依据 y4aT-^C'  
basis of preparation                                (会计报表的)编制基础 cKOXsdH?SL  
book of account                               账目，账簿 A7&/3C6{H  
borrowing                                         借款，贷款，借债 Z_<NUPE  
branch                                              分支，分支机构，分店 iTs"RW  
brought forward                                (账户余额等的)承上年，承上期，承上页  w5rtYTI  
budget                                              预算 Ey% [t  
building                                      建筑物；大楼 Pgq(yPC  
business conditions                                  业务情况，经营情况 -nX{&Z3-s  
business licence                               (企业等的)营业执照 Z#[%JUYp'  
business relation                                业务关系 $}5M`p\&C  
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