[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 XI%RneuDr:  
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审计词汇英汉对照 ;e#>n!<u  
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ability to continue as a going concern               持续经营能力 Q-! i$#-  
acceptability                                     可接受性，可接受程度 i$`|Y*  
acceptable level of detection risk                     检查风险的可接受水平 'WKu0Yi^'  
acceptance of engagement                       接受委托 b[J-ja.   
accepting the engagement for the first time              首次接受委托 LCo1{wi  
access to asset                                         对资产的接触 9_J!s  
according to                                     根据，依据，依照 ql{^"8x  
account balance                                账户余额 lF;ziF  
account for                                       对……进行会计处理，核算；解释 } D/+<  
accounting                                        会计，会计学 &57qjA,8<  
accounting advisory serve                        会计咨询服务 ,GdxUld  
accounting firm                                 会计师事务所 { &\J)oZ  
accounting information                      会计信息，会计资料 -vv
 
accounting period                             会计期间 qO :U]\P  
accounting policies                                   会计政策 pX>ua5Z  
accounting professional bodies                 会计职业组织，会计职业团体 zVp[YOS&c  
accounting records                                   会计记录 ~I8v5 H  
accounting responsibility                           会计责任 DH
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accounting service                             会计服务 K?h[.` }  
accounting standards                                会计准则 %-h7Z3YcN  
Accounting Standards for Business Enterprises       企业会计准则 S`pF7[%rp  
accounting system                             会计系统 g)=V#Bglv  
accounting treatment                                会计处理 q*HAIw[<y  
accuracy                                    准确性，精确性 x><zGXvvp|  
additional audit procedures                      追加审计程序 g>6:CG"  
addressee                                         收件人，收信人 Du)B9s  
Administration of State-owned Assets  (the～)     国有资产管理局 ~hS .\h  
administrative laws and regulations                 行政法规 LFEp  
adverse impact                                 不利影响，负面影响 lSZ"y Q+  
adverse opinion                                反对意见 v;)BVv  
advisory group                                  咨询组，顾问组 #@nZ4=/z  
agency fee                                        代理费，代理费用  )x$!K[=  
aggregate                                          总计，合计为…… z{Hz;m:*_  
alternation of document and record                 变造文件和记录  ox(*  
alternative audit procedures                      替代审计程序，备选审计程序 P\D[n-&  
amend                                              修改，修订 z{_mEE49  
amortisation                                      摊销 Y;fuh[#  
analytical capacity                             分析能力 jG+
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analytical procedures                               分析性程序 C#A@)>  
annual financial statements                        年度会计报表，年度财务报表 k)$iK2I  
appendix                                          附录，附表 ,DE(5iDS  
applicable                                         适用的 9|J8]m?x  
applicable laws and regulations                 适用的法规 )vO_sIbnW  
application systems                                  应用系统 ~GNyE*t/Y  
apply consistently                              一贯地执行，一贯地实施 ,3G$`  
appropriate                                       适当的，合适的； i0ILb/LS  
征用，挪用 '9^E8+=|  
appropriate authorization                          适当的授权 re7!p(W?,  
appropriateness of audit evidence                    审计证据的适当性 LTg?5GwD\j  
approval                                    批准，核准 n (OjjRm  
assertion                                    (会计报表上的)认定；确认 X32RZ9y  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 H"2U)HJl  
asset                                                 资产，财产 4qqF v?O[r  
asset restructuring                             资产重组 IetCMp  
assignment of duties                                 职责的划分 {&u Rd?(  
assistant                                     助理，助理人员 M NkKy(Za  
associated company                                 联属公司，联营公司 \U==f&G?J  
association                                        联合，结合；协会，社团 3wV86tH%  
assumption                                       假设，假定 ; qO@A1Hq  
at a given date                                         在某一特定时日 b OW}"  
attestation                                         鉴证，公证 Z$Z`@&U=  
attestation service                             鉴证服务 cYsR 0#  
audit adjustment                                审计调整 8r5xs-  
audit areas                                        审计领域 )$MS 0[?  
audit conclusion                                审计结论 `2pO5B50  
audit effectiveness                             审计效果 eT;AAGql  
audit efficiency                                  审计效率 EJO.'vQ  
audit engagement letter                      审计业务约定书 }'u3U"9)  
audit evidence                                          审计证据 D[V`^CTu  
audit fee                                    审计费 ERk kSTp  
audit files                                          审计档案 fwRGT|":B  
audit findings                                     审计中发现的事项 [0K=I64 z  
audit implementation stage                        审计实施阶段 k"t>He  
audit mark                                        审计标识 2q12yY f  
audit materiality                                 审计重要性 AzZi{Q ?  
audit method                                     审计方法 BeAk21xb  
audit objective                                         审计目标，审计目的 IoQr+:_R  
audit of financial statements                      会计报表审计，财务报表审计 &u&2D$K,tp  
audit opinion                                     审计意见 O2C6V>Q;  
audit period                                      被审计期间，被审计年度 MY&<)|v\  
audit plan                                          审计计划 Mk<m6E$L  
audit planning                                    编制审计计划，制定审计计划，审计计划 JFe4/ V  
audit planning stage                                  审计计划阶段 4 uShM0qa  
audit procedure                                审计程序 P;jlHZ9?O  
audit programme                               审计程序表，具体审计计划 nZe\5`  
audit report                                       审计报告 GX7VlI[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6!@0VI&P  
audit report with a qualified opinion                 有保留意见的审计报告 GM:,CJ?  
audit report with an adverse opinion                否定意见的审计报告 M\I_{Q?_  
audit report with dual dates                      双重日期审计报告 `Rrr>vj  
audit reporting stage                                 审计报告阶段 D
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audit responsibility                                   审计责任 ;.\g-`jb  
audit results                                      审计结果 ACgt" M.3F  
audit risk                                          审计风险 dZF8R  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 D^N[=q99&e  
audit strategies                                  审计策略 !!9{U%s  
audit summary                                         审计总结，审计小结 anLbl#UV  
audit team                                         审计小组 vXc!Zg~  
audit test                                    审计测试 FZeP<Ban  
audit trail                                          审计轨迹 9wzwY[{  
audit work                                        审计工作 qZ#!CPHS  
audit working paper                                 审计工作底稿 V):`&@  
audited financial statement                        审计会计报表，已审计财务报表 f7.m=lbe  
Auditing Guidelines (the～)                      审计规范指南 P>|Ef~j  
auditing standards                             审计准则 >;m{{nj  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 8*vFdoE_oO  
authorisation of transaction                       交易的授权  70{RDj6{  
availability                                         可获得性 2f `&WUe  
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balance                                      余额；差额；平衡 3=IG#6)~C  
balance sheet                                    资产负债表 L,6MF,vx  
bank                                                 银行 R^uc%onP  
bank account                                    银行账户，银行户头 f:S}h-AL&  
bank statement                                 银行对账单 gUspGsfr  
barter transaction                              易货交易，以物换物交易 f0OgK<.>T  
basis of audit                                    审计依据  TFYw  
basis of preparation                                (会计报表的)编制基础 z[*zuo  
book of account                               账目，账簿 gbJG`zC>U  
borrowing                                         借款，贷款，借债 ZH!;z-R  
branch                                              分支，分支机构，分店 'bl%Y)
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brought forward                                (账户余额等的)承上年，承上期，承上页 TKd6MZhT  
budget                                              预算 yk`)
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building                                      建筑物；大楼 \PzN XQ$  
business conditions                                  业务情况，经营情况 W5|j1He&  
business licence                               (企业等的)营业执照 f*v1J<1 #  
business relation                                业务关系 &"xQ~05  
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