[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 ]J]p:Y>NL  
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审计词汇英汉对照 SP1oBR"3  
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ability to continue as a going concern               持续经营能力 ?y@pRe$2  
acceptability                                     可接受性，可接受程度 (2)9TpE;  
acceptable level of detection risk                     检查风险的可接受水平 Oip..f0  
acceptance of engagement                       接受委托 >G7U7R}R  
accepting the engagement for the first time              首次接受委托 {0{$.L  
access to asset                                         对资产的接触 YL0RQa  
according to                                     根据，依据，依照 M_I\:Q  
account balance                                账户余额 9DE)5/c`v  
account for                                       对……进行会计处理，核算；解释 @eU /g![u  
accounting                                        会计，会计学 pz=Wq4l  
accounting advisory serve                        会计咨询服务 %z(=GcWm  
accounting firm                                 会计师事务所 Vk T3_f  
accounting information                      会计信息，会计资料 +q%goG8  
accounting period                             会计期间 {Vu:yh\<  
accounting policies                                   会计政策 niBpbs O  
accounting professional bodies                 会计职业组织，会计职业团体 &>t1A5  
accounting records                                   会计记录 F\<i>LWT'  
accounting responsibility                           会计责任 DO{4n1-U  
accounting service                             会计服务 "ET"dMxU  
accounting standards                                会计准则 [wYQP6Cyy  
Accounting Standards for Business Enterprises       企业会计准则 .1}(Bywm5  
accounting system                             会计系统 .p_$]  
accounting treatment                                会计处理 U++UG5c  
accuracy                                    准确性，精确性 FM];+d0  
additional audit procedures                      追加审计程序 Mpx.n]O.  
addressee                                         收件人，收信人 _ ?<Fc8F  
Administration of State-owned Assets  (the～)     国有资产管理局 =p$Wo  
administrative laws and regulations                 行政法规 8=uljn/  
adverse impact                                 不利影响，负面影响 T+hW9pa)  
adverse opinion                                反对意见 Vtri"G8 aB  
advisory group                                  咨询组，顾问组 >?<d}9X  
agency fee                                        代理费，代理费用 i [ J',  
aggregate                                          总计，合计为…… +[+Jd)Z  
alternation of document and record                 变造文件和记录 K.Z{4x=0  
alternative audit procedures                      替代审计程序，备选审计程序 1]~}0;,  
amend                                              修改，修订 $<PVzW,$o  
amortisation                                      摊销 dI|/Xm>  
analytical capacity                             分析能力 K2Zy6lGOZ  
analytical procedures                               分析性程序 x]T;W&s  
annual financial statements                        年度会计报表，年度财务报表 )=@ XF0  
appendix                                          附录，附表 o 8U2vMH  
applicable                                         适用的 5Tq 3L[T5;  
applicable laws and regulations                 适用的法规 {]]I4a  
application systems                                  应用系统 o
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apply consistently                              一贯地执行，一贯地实施 uv!/DX#  
appropriate                                       适当的，合适的； ^xrR3m*d  
征用，挪用 MiRB*eA  
appropriate authorization                          适当的授权 %e(,PL  
appropriateness of audit evidence                    审计证据的适当性 {ar}.U  
approval                                    批准，核准 Hn)=:lI  
assertion                                    (会计报表上的)认定；确认 DS fKUx&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ^y,ip=<5\3  
asset                                                 资产，财产 I(4k{=\ph]  
asset restructuring                             资产重组 r{
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assignment of duties                                 职责的划分 I\_R& v  
assistant                                     助理，助理人员 rY JvI  
associated company                                 联属公司，联营公司 [A47OR  
association                                        联合，结合；协会，社团 =k z;CS+  
assumption                                       假设，假定 FKP^f\!M  
at a given date                                         在某一特定时日 (ym)q#^  
attestation                                         鉴证，公证 zoU.\]#C  
attestation service                             鉴证服务 (@Bm2gH  
audit adjustment                                审计调整 [B[J%?NS  
audit areas                                        审计领域 |j<'[gB\p  
audit conclusion                                审计结论 %M`&}'6'  
audit effectiveness                             审计效果 U Lq%,ca  
audit efficiency                                  审计效率 "M tQj}  
audit engagement letter                      审计业务约定书 s0u$DM2  
audit evidence                                          审计证据 5V0=-K  
audit fee                                    审计费 '"EOLr\Z,  
audit files                                          审计档案 /zWWUl`:  
audit findings                                     审计中发现的事项 =[ ,adB  
audit implementation stage                        审计实施阶段 @N$r'@  
audit mark                                        审计标识 BI s!  
audit materiality                                 审计重要性 g6farLBF  
audit method                                     审计方法 Smp+}-3O  
audit objective                                         审计目标，审计目的 |w5#a_adM  
audit of financial statements                      会计报表审计，财务报表审计 -'2.^a-8-g  
audit opinion                                     审计意见 Am0$UeSZ  
audit period                                      被审计期间，被审计年度  >Pu*MD;  
audit plan                                          审计计划 +2?[=g4;}  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;"3Mm$  
audit planning stage                                  审计计划阶段 H_Yy.yi  
audit procedure                                审计程序 !l~
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audit programme                               审计程序表，具体审计计划 g 0L 4  
audit report                                       审计报告 B
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;dnn 2)m  
audit report with a qualified opinion                 有保留意见的审计报告 B@4#y9`5  
audit report with an adverse opinion                否定意见的审计报告 d7&PbITN  
audit report with dual dates                      双重日期审计报告 i0P+,U  
audit reporting stage                                 审计报告阶段 /H)g<YA  
audit responsibility                                   审计责任 gOkO8P6P8  
audit results                                      审计结果 Um~jp:6p  
audit risk                                          审计风险 P+/L,u  
audit sampling                                          审计抽样 o.
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audit sampling techniques                         审计抽样方法，审计抽样技术 Kk, ->q<1  
audit strategies                                  审计策略 75F&s,4+   
audit summary                                         审计总结，审计小结 {`'b+0[;@  
audit team                                         审计小组 @ZVc!5J_,  
audit test                                    审计测试 ,%C$~+xjM  
audit trail                                          审计轨迹 ^~0r+w
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audit work                                        审计工作 ?:ZH%R_`a  
audit working paper                                 审计工作底稿 ?z6C8T~+  
audited financial statement                        审计会计报表，已审计财务报表 ^ey\ c1K  
Auditing Guidelines (the～)                      审计规范指南 ; ^$RG
  
auditing standards                             审计准则 2#R"#Q!  
audit-oriented working paper                          (审计)业务类工作底稿 I9MI}0 }7  
authorisation                                     授权 x\=h^r#w  
authorisation of transaction                       交易的授权 H\S,^)drJ?  
availability                                         可获得性 g (~&  
B pxN'E;P-  
balance                                      余额；差额；平衡  D;5RcZ  
balance sheet                                    资产负债表 F,
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bank                                                 银行 L]VK9qB  
bank account                                    银行账户，银行户头 _+{ s^n=  
bank statement                                 银行对账单 ,ToED  
barter transaction                              易货交易，以物换物交易 r}991O<  
basis of audit                                    审计依据 4e:hKv,+4  
basis of preparation                                (会计报表的)编制基础 y`N1I  
book of account                               账目，账簿 vw3W:TL  
borrowing                                         借款，贷款，借债 pSAXp#g  
branch                                              分支，分支机构，分店 O~D}&M@/R  
brought forward                                (账户余额等的)承上年，承上期，承上页 <Z5prunov  
budget                                              预算 ~2qFA2  
building                                      建筑物；大楼 T Q BL!w  
business conditions                                  业务情况，经营情况 HG^8&uh]  
business licence                               (企业等的)营业执照 83dOSS2  
business relation                                业务关系 B)(A#&nrb  
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