[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 ?I6rW JcQ6  
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审计词汇英汉对照 aYaEy(m  
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ability to continue as a going concern               持续经营能力 s)]jX  
acceptability                                     可接受性，可接受程度 \s&Mz;:  
acceptable level of detection risk                     检查风险的可接受水平 b!@PS$BTxq  
acceptance of engagement                       接受委托 q-<DYVG+  
accepting the engagement for the first time              首次接受委托 ]@Zv94Z(  
access to asset                                         对资产的接触 TM(y%!\  
according to                                     根据，依据，依照 {1OxJn1hd  
account balance                                账户余额 P0.cF]<m  
account for                                       对……进行会计处理，核算；解释 "TJu<O"2  
accounting                                        会计，会计学 rpRyB9  
accounting advisory serve                        会计咨询服务 X!Z)V)@J8  
accounting firm                                 会计师事务所 ^f! M"@  
accounting information                      会计信息，会计资料 SUUNC06V  
accounting period                             会计期间 +-@n}xb@  
accounting policies                                   会计政策 wu.l-VmGp)  
accounting professional bodies                 会计职业组织，会计职业团体 +<1 |apS1  
accounting records                                   会计记录 [_'A(.  
accounting responsibility                           会计责任 v]V N'Hs?  
accounting service                             会计服务 BI`)P+K2  
accounting standards                                会计准则 *,$5EN  
Accounting Standards for Business Enterprises       企业会计准则 1X2j%qI&  
accounting system                             会计系统
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accounting treatment                                会计处理 d.vNiq,`  
accuracy                                    准确性，精确性 g{yw&q[B=  
additional audit procedures                      追加审计程序 GJ*IH9YR  
addressee                                         收件人，收信人 tS2&S 6u  
Administration of State-owned Assets  (the～)     国有资产管理局 3 ,>M-F  
administrative laws and regulations                 行政法规 $z%(He  
adverse impact                                 不利影响，负面影响 *lSu=dk+  
adverse opinion                                反对意见 (+|+ELfqW  
advisory group                                  咨询组，顾问组 $IE}fgA@5  
agency fee                                        代理费，代理费用 Qfm$q~`D^W  
aggregate                                          总计，合计为…… <==uK>pET  
alternation of document and record                 变造文件和记录 TWpw/osW  
alternative audit procedures                      替代审计程序，备选审计程序 Y bP @  
amend                                              修改，修订 L\2"1%8Wj  
amortisation                                      摊销 'Bue*  
analytical capacity                             分析能力 ] ]U)wg  
analytical procedures                               分析性程序 Nbpn"*L,  
annual financial statements                        年度会计报表，年度财务报表 6j|Ncv  
appendix                                          附录，附表 g{
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applicable                                         适用的 s6|'s
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applicable laws and regulations                 适用的法规 eyMn! a  
application systems                                  应用系统 AZ3T#f![L@  
apply consistently                              一贯地执行，一贯地实施 +\T8`iCFB  
appropriate                                       适当的，合适的； "] V\Y!  
征用，挪用 7\ _MA!:<  
appropriate authorization                          适当的授权 oK\zyN
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appropriateness of audit evidence                    审计证据的适当性 j
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approval                                    批准，核准 0*XsAz1,9  
assertion                                    (会计报表上的)认定；确认 <_xG)vwh.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VP#KoX85  
asset                                                 资产，财产 5
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asset restructuring                             资产重组 QOXo(S  
assignment of duties                                 职责的划分 KHAc!4lA  
assistant                                     助理，助理人员 1cK'B<5">]  
associated company                                 联属公司，联营公司 \}jA1oy  
association                                        联合，结合；协会，社团 D0\>E}Y E  
assumption                                       假设，假定 TTVmm{6  
at a given date                                         在某一特定时日 qk<jvha  
attestation                                         鉴证，公证 K KB+o)*W  
attestation service                             鉴证服务 [q?RJmB]  
audit adjustment                                审计调整 /"Vd( K2Z  
audit areas                                        审计领域 <r#FI8P;X  
audit conclusion                                审计结论 v])ew|  
audit effectiveness                             审计效果 =5\*Zh1  
audit efficiency                                  审计效率 _;k<=ns(=  
audit engagement letter                      审计业务约定书 "/zgh  
audit evidence                                          审计证据 ?/o 8f7Z  
audit fee                                    审计费 MrR`jXz  
audit files                                          审计档案 %nZ:)J>kz  
audit findings                                     审计中发现的事项 #sw4)*v  
audit implementation stage                        审计实施阶段 |cU75 S1  
audit mark                                        审计标识 \ \k=N(n  
audit materiality                                 审计重要性 LaQ7A, ]  
audit method                                     审计方法 *tUOTA 3L  
audit objective                                         审计目标，审计目的 f'=u`*(b7  
audit of financial statements                      会计报表审计，财务报表审计 I}_}VSG(  
audit opinion                                     审计意见 DquLr+s~  
audit period                                      被审计期间，被审计年度 &4:R(]|  
audit plan                                          审计计划 `q36`Wn  
audit planning                                    编制审计计划，制定审计计划，审计计划 EHC7b^|3}  
audit planning stage                                  审计计划阶段 ~$u9  
audit procedure                                审计程序 J%CCUl2  
audit programme                               审计程序表，具体审计计划 rel
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audit report                                       审计报告 ]6e(-v!U  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |]9@JdmV  
audit report with a qualified opinion                 有保留意见的审计报告 kO\ O$J^S  
audit report with an adverse opinion                否定意见的审计报告 =^KgNQ   
audit report with dual dates                      双重日期审计报告 %M iv8  
audit reporting stage                                 审计报告阶段 1sHjM%  
audit responsibility                                   审计责任 MDlH[PJ@i  
audit results                                      审计结果 S9Sgd&a9  
audit risk                                          审计风险 K83 '`W^  
audit sampling                                          审计抽样 U823q-x  
audit sampling techniques                         审计抽样方法，审计抽样技术 i47LX;}  
audit strategies                                  审计策略 <Mbh BIejr  
audit summary                                         审计总结，审计小结 ;U=b6xE  
audit team                                         审计小组 4 . 7X*1  
audit test                                    审计测试 (u&x.J  
audit trail                                          审计轨迹 +cH>'OXoB  
audit work                                        审计工作 I!L J&>  
audit working paper                                 审计工作底稿 >`AK'K8{M  
audited financial statement                        审计会计报表，已审计财务报表 8._uw A<[  
Auditing Guidelines (the～)                      审计规范指南 $U_(e:m}f  
auditing standards                             审计准则 +0&^.N
 
audit-oriented working paper                          (审计)业务类工作底稿 3Z?ornS  
authorisation                                     授权 %D4)Bqr  
authorisation of transaction                       交易的授权 M KfK9>a  
availability                                         可获得性 /0/ouA>+  
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balance                                      余额；差额；平衡 h[>pC"s?K  
balance sheet                                    资产负债表 t$$Yi O  
bank                                                 银行 #^L&H oo6  
bank account                                    银行账户，银行户头 ^4fvV\ne_~  
bank statement                                 银行对账单 f]r*;YEc4  
barter transaction                              易货交易，以物换物交易 4gen,^Ij  
basis of audit                                    审计依据 xqX3uq  
basis of preparation                                (会计报表的)编制基础 fQ5v?(  
book of account                               账目，账簿 5R EFz  
borrowing                                         借款，贷款，借债 t1w]L  
branch                                              分支，分支机构，分店 8NfXYR#  
brought forward                                (账户余额等的)承上年，承上期，承上页 'JOCL0FP  
budget                                              预算 #%[;vK  
building                                      建筑物；大楼 7s
u2A>Ix  
business conditions                                  业务情况，经营情况 ;<M}ZL@m  
business licence                               (企业等的)营业执照 uA#K59E+  
business relation                                业务关系 |<u+Xi ~  
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