[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 5Y97?n+6  
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审计词汇英汉对照 ',p`B-dw  
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ability to continue as a going concern               持续经营能力 <Cw)S8t  
acceptability                                     可接受性，可接受程度 $/Q*@4t  
acceptable level of detection risk                     检查风险的可接受水平 %<8lLRl  
acceptance of engagement                       接受委托 ~O}LAzGb  
accepting the engagement for the first time              首次接受委托 ?8Hr 9  
access to asset                                         对资产的接触 !1}A\S  
according to                                     根据，依据，依照 /_P5UE(  
account balance                                账户余额 #}W^d^-5t5  
account for                                       对……进行会计处理，核算；解释 *1KrI9i  
accounting                                        会计，会计学 sc^TElic  
accounting advisory serve                        会计咨询服务 3X&}{M:Qo  
accounting firm                                 会计师事务所 n15F4DnP  
accounting information                      会计信息，会计资料 5Vzi{y/bL  
accounting period                             会计期间 [huS"1  
accounting policies                                   会计政策 n LZ  
accounting professional bodies                 会计职业组织，会计职业团体 !(soMv  
accounting records                                   会计记录 {(#>%f+|C  
accounting responsibility                           会计责任 d[5?P?h')  
accounting service                             会计服务 (JHL0Z/  
accounting standards                                会计准则 :.IVf Zw  
Accounting Standards for Business Enterprises       企业会计准则 V\"x
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accounting system                             会计系统 &!#a^d+` 0  
accounting treatment                                会计处理 g,!6,v@  
accuracy                                    准确性，精确性 >?q( )>l  
additional audit procedures                      追加审计程序 mh"&KX86W  
addressee                                         收件人，收信人 ^xO
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Administration of State-owned Assets  (the～)     国有资产管理局 #AzZ4<;7  
administrative laws and regulations                 行政法规 eEIa=MB*  
adverse impact                                 不利影响，负面影响 &oTUj'$  
adverse opinion                                反对意见 ;aip1Df  
advisory group                                  咨询组，顾问组 %11&8Fp1s  
agency fee                                        代理费，代理费用 jd|? aK;(  
aggregate                                          总计，合计为…… < 6[XE  
alternation of document and record                 变造文件和记录 %+U.zd$  
alternative audit procedures                      替代审计程序，备选审计程序 hGx)X64Mw  
amend                                              修改，修订 t%wC~1  
amortisation                                      摊销 wvum7K{tI  
analytical capacity                             分析能力 :;S]jNy}j)  
analytical procedures                               分析性程序 S$Tc\/{  
annual financial statements                        年度会计报表，年度财务报表 +v3@WdLcD  
appendix                                          附录，附表 mVN^X/L(y  
applicable                                         适用的 Cyg\FHs  
applicable laws and regulations                 适用的法规 vl8Ums} +  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 ,mR$YT8  
appropriate                                       适当的，合适的； *4;MO2g  
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appropriate authorization                          适当的授权 6u`E{$  
appropriateness of audit evidence                    审计证据的适当性 oO-kO!59y  
approval                                    批准，核准 x8xSA*@k  
assertion                                    (会计报表上的)认定；确认 G%w hOIFRq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j_VTa/   
asset                                                 资产，财产 UUGwXq96i  
asset restructuring                             资产重组 GpV
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assignment of duties                                 职责的划分 A"8`5qa  
assistant                                     助理，助理人员 -(4)lw>U  
associated company                                 联属公司，联营公司 w:P$S  
association                                        联合，结合；协会，社团 _6v|k}tW'Y  
assumption                                       假设，假定 Np=IZnpt  
at a given date                                         在某一特定时日 4i>sOP3 B  
attestation                                         鉴证，公证 x'OE},>i  
attestation service                             鉴证服务 h[M ~cZ{  
audit adjustment                                审计调整 |'xVU8  
audit areas                                        审计领域 J fFOU!F\  
audit conclusion                                审计结论 ^T83E}  
audit effectiveness                             审计效果 e#MEDjm/)g  
audit efficiency                                  审计效率 u/3 4 E=  
audit engagement letter                      审计业务约定书 y~CK&[H  
audit evidence                                          审计证据 !%<bLD8  
audit fee                                    审计费 I6d4<#Q@L  
audit files                                          审计档案 B:om61Dn  
audit findings                                     审计中发现的事项 y#Je%tAe 2  
audit implementation stage                        审计实施阶段 SR@yG:~  
audit mark                                        审计标识 n$n)!XL/  
audit materiality                                 审计重要性 z;GR(;w/  
audit method                                     审计方法 ;q&6WO  
audit objective                                         审计目标，审计目的 7jIye8Zi8  
audit of financial statements                      会计报表审计，财务报表审计 m?I$XAE  
audit opinion                                     审计意见 x}t,v
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audit period                                      被审计期间，被审计年度 T >XnVK  
audit plan                                          审计计划 k XGJZ$  
audit planning                                    编制审计计划，制定审计计划，审计计划 zWYm*c"n\  
audit planning stage                                  审计计划阶段 v|:2U8YREf  
audit procedure                                审计程序 t{n|!T&  
audit programme                               审计程序表，具体审计计划 #?/&H;n_8S  
audit report                                       审计报告 m%Ah]x;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #jAlmxN  
audit report with a qualified opinion                 有保留意见的审计报告 9~8 A>  
audit report with an adverse opinion                否定意见的审计报告 /g}2QmvH  
audit report with dual dates                      双重日期审计报告 )&R^J;W$M1  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 ^sz4-+>  
audit results                                      审计结果 #p@8m_g  
audit risk                                          审计风险 |F_Z  
audit sampling                                          审计抽样 ))Ws{  
audit sampling techniques                         审计抽样方法，审计抽样技术 k*)O]M<,  
audit strategies                                  审计策略 es}j6A1  
audit summary                                         审计总结，审计小结 \mRRx#-r%  
audit team                                         审计小组 #-b0U[,.  
audit test                                    审计测试 gFR9!=,/V%  
audit trail                                          审计轨迹 j {00iA}  
audit work                                        审计工作 =\;yxl
 
audit working paper                                 审计工作底稿
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audited financial statement                        审计会计报表，已审计财务报表 Ig9yd S-.  
Auditing Guidelines (the～)                      审计规范指南 HAa
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auditing standards                             审计准则 |_q:0qo  
audit-oriented working paper                          (审计)业务类工作底稿 vK\n4mE[,  
authorisation                                     授权 XRi/O)98o  
authorisation of transaction                       交易的授权 \*{tAF  
availability                                         可获得性 6E~T$^Q}  
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balance                                      余额；差额；平衡 M{#  
balance sheet                                    资产负债表 6q^Tq {I  
bank                                                 银行 hs'J'~a  
bank account                                    银行账户，银行户头 m/W0vPM1  
bank statement                                 银行对账单 Rv R,V  
barter transaction                              易货交易，以物换物交易 r83 chR9  
basis of audit                                    审计依据 "Uy==~  
basis of preparation                                (会计报表的)编制基础 }1<_  
book of account                               账目，账簿 @* a'B=7  
borrowing                                         借款，贷款，借债 6- H81y3  
branch                                              分支，分支机构，分店 fAMJ FHW  
brought forward                                (账户余额等的)承上年，承上期，承上页 WR'm<u  
budget                                              预算 8SmtEV[b3  
building                                      建筑物；大楼 =/xTUI4  
business conditions                                  业务情况，经营情况 !FwR7`i  
business licence                               (企业等的)营业执照 iwb]mJUA  
business relation                                业务关系 @Y2"=QVt  
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