[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 n~g,qEI;<x  
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审计词汇英汉对照 y[s* %yP3l  
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ability to continue as a going concern               持续经营能力 pUs s_3  
acceptability                                     可接受性，可接受程度 /^kZ}}9baU  
acceptable level of detection risk                     检查风险的可接受水平 _BV'J92.  
acceptance of engagement                       接受委托 SG{> t*E  
accepting the engagement for the first time              首次接受委托 EhkvC>y  
access to asset                                         对资产的接触 ,3t('S
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according to                                     根据，依据，依照 MHv2r  
account balance                                账户余额 8#9d
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account for                                       对……进行会计处理，核算；解释 El~x$X*  
accounting                                        会计，会计学 q89#Ftkt  
accounting advisory serve                        会计咨询服务 <wt#m`Za  
accounting firm                                 会计师事务所 t UJ m}+=>  
accounting information                      会计信息，会计资料 4Lo8Eue  
accounting period                             会计期间 $DmWK_A  
accounting policies                                   会计政策 ckXJ9>  
accounting professional bodies                 会计职业组织，会计职业团体 MVW2%6  
accounting records                                   会计记录 >g]S"ku|  
accounting responsibility                           会计责任 p4 #U:_  
accounting service                             会计服务 +1Ha,Ok  
accounting standards                                会计准则 ;~Ke5os=s  
Accounting Standards for Business Enterprises       企业会计准则 (%huWW j  
accounting system                             会计系统 ]bG8DEwD  
accounting treatment                                会计处理 A#gmKS<J/7  
accuracy                                    准确性，精确性 -'FzH?q:  
additional audit procedures                      追加审计程序 uFM]4v3  
addressee                                         收件人，收信人 xF'9`y^]!@  
Administration of State-owned Assets  (the～)     国有资产管理局 rzH*|B0g  
administrative laws and regulations                 行政法规 ]VifDFL
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adverse impact                                 不利影响，负面影响 ;?>xuC$  
adverse opinion                                反对意见 _7(>0GY  
advisory group                                  咨询组，顾问组 A7*<,]qT  
agency fee                                        代理费，代理费用 p$XL|1G*?H  
aggregate                                          总计，合计为…… =}Np0UP  
alternation of document and record                 变造文件和记录 / c1=`OJ  
alternative audit procedures                      替代审计程序，备选审计程序 JG xuB*}  
amend                                              修改，修订 #>+O=YO  
amortisation                                      摊销 q<L>r?T[  
analytical capacity                             分析能力 eeX^zaKl]  
analytical procedures                               分析性程序 x:W nF62  
annual financial statements                        年度会计报表，年度财务报表 cD&53FPXC  
appendix                                          附录，附表 T6[];|%W  
applicable                                         适用的 }Yt/e-Yg%r  
applicable laws and regulations                 适用的法规 hr&&"d {s  
application systems                                  应用系统 9NTBdo%u  
apply consistently                              一贯地执行，一贯地实施 =W(mZ#*vdY  
appropriate                                       适当的，合适的； _
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征用，挪用 c:0n OP  
appropriate authorization                          适当的授权 ?mxBMtc  
appropriateness of audit evidence                    审计证据的适当性 ^nu~q+:+#  
approval                                    批准，核准 MA\"JAP/  
assertion                                    (会计报表上的)认定；确认 6eSc
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Fp>iwdjFg  
asset                                                 资产，财产 \F;V69'  
asset restructuring                             资产重组 z1t YD  
assignment of duties                                 职责的划分 LeB uPR$  
assistant                                     助理，助理人员 w]b3,b  
associated company                                 联属公司，联营公司 . :Q[Z  
association                                        联合，结合；协会，社团 >p4#AfGF  
assumption                                       假设，假定 4LqJ4jo  
at a given date                                         在某一特定时日 >U\,(VB  
attestation                                         鉴证，公证 ^&oa\7<'  
attestation service                             鉴证服务 /t=R~BJu  
audit adjustment                                审计调整 Wk$ 7<gkr  
audit areas                                        审计领域 >e y.7YG  
audit conclusion                                审计结论 g4,>cqRkq  
audit effectiveness                             审计效果 =e'b*KTL,  
audit efficiency                                  审计效率 R)% Jr.U  
audit engagement letter                      审计业务约定书 W99MA5P  
audit evidence                                          审计证据 a+!#cQl  
audit fee                                    审计费 40}qf}8n t  
audit files                                          审计档案 &z[39Q{~  
audit findings                                     审计中发现的事项 O,(p><k$/  
audit implementation stage                        审计实施阶段 ea-NqdGs;m  
audit mark                                        审计标识 cI)T@Zg_o+  
audit materiality                                 审计重要性 f`w$KVZ1!w  
audit method                                     审计方法 &{${Fq
 
audit objective                                         审计目标，审计目的 YEF|SEon0  
audit of financial statements                      会计报表审计，财务报表审计 2 2K:[K  
audit opinion                                     审计意见 Ei!5Q ya>  
audit period                                      被审计期间，被审计年度 }t!,{ZryE1  
audit plan                                          审计计划 "L^Klk?Vn  
audit planning                                    编制审计计划，制定审计计划，审计计划 8F|8zX&  
audit planning stage                                  审计计划阶段 J [}8&s n  
audit procedure                                审计程序 ~e,k71  
audit programme                               审计程序表，具体审计计划 Qhlgu
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audit report                                       审计报告 b|F_]i T  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 P?%kV  
audit report with a qualified opinion                 有保留意见的审计报告 u
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audit report with an adverse opinion                否定意见的审计报告 ~e<l`rg#  
audit report with dual dates                      双重日期审计报告 /Po't(-x  
audit reporting stage                                 审计报告阶段 X2b<_j3  
audit responsibility                                   审计责任 w'[lIEP 2$  
audit results                                      审计结果 q]F2
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audit risk                                          审计风险 49b#$Xq  
audit sampling                                          审计抽样 )G$/II9d  
audit sampling techniques                         审计抽样方法，审计抽样技术 jbx@ty  
audit strategies                                  审计策略 fY3^L"R  
audit summary                                         审计总结，审计小结 ,-7w\%*  
audit team                                         审计小组 eqz#KN`n#  
audit test                                    审计测试 _[|~(lDJl  
audit trail                                          审计轨迹 h=6Zvf<x  
audit work                                        审计工作 p9w<|ZQ]:  
audit working paper                                 审计工作底稿 J6Uo+0S  
audited financial statement                        审计会计报表，已审计财务报表 ,f0|eu>  
Auditing Guidelines (the～)                      审计规范指南 R$
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auditing standards                             审计准则 "N'tmzifh  
audit-oriented working paper                          (审计)业务类工作底稿 S;#S3?G  
authorisation                                     授权 hES_JbX}]  
authorisation of transaction                       交易的授权 rlSar$  
availability                                         可获得性 L&3Ak}sh  
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balance                                      余额；差额；平衡 hKP7p  
balance sheet                                    资产负债表 l);M(<  
bank                                                 银行 *FoH'\=  
bank account                                    银行账户，银行户头 ta`}}I  
bank statement                                 银行对账单 tr8a_CV  
barter transaction                              易货交易，以物换物交易 ` #Qlr+X  
basis of audit                                    审计依据 x(J|6Ey7!n  
basis of preparation                                (会计报表的)编制基础 O>]I!n`!!A  
book of account                               账目，账簿 hwkm'$}  
borrowing                                         借款，贷款，借债 k<p$BZ  
branch                                              分支，分支机构，分店 <SeK3@Gi  
brought forward                                (账户余额等的)承上年，承上期，承上页 QkbXm[K.Z  
budget                                              预算 xa+=9=<AQ  
building                                      建筑物；大楼 9PXG*r|D  
business conditions                                  业务情况，经营情况 :o$k(X7a  
business licence                               (企业等的)营业执照 )xgOl*D  
business relation                                业务关系 dg[&5D1Q  
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