[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 t1p}
  
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审计词汇英汉对照 hNB;29r~  
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ability to continue as a going concern               持续经营能力 <N"t[N70;  
acceptability                                     可接受性，可接受程度 Mw!?2G[|  
acceptable level of detection risk                     检查风险的可接受水平 <apsG7(7
 
acceptance of engagement                       接受委托 a,o)i8G9R<  
accepting the engagement for the first time              首次接受委托 P_+S;(QQ~d  
access to asset                                         对资产的接触 md
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according to                                     根据，依据，依照 Saa #Mj`M  
account balance                                账户余额 J 2%^%5&0  
account for                                       对……进行会计处理，核算；解释 ?&Si P-G  
accounting                                        会计，会计学 @`2<^-r\  
accounting advisory serve                        会计咨询服务 jI@0jxF  
accounting firm                                 会计师事务所 cSCO7L2E18  
accounting information                      会计信息，会计资料 TkhbnO g6  
accounting period                             会计期间 ]c{Zh?0  
accounting policies                                   会计政策 a9z|ef  
accounting professional bodies                 会计职业组织，会计职业团体 5;{d*L  
accounting records                                   会计记录 )t={+^Xe  
accounting responsibility                           会计责任 0-"p s]X  
accounting service                             会计服务 B`OggdE  
accounting standards                                会计准则 :P`sK&b_  
Accounting Standards for Business Enterprises       企业会计准则 %Qc#v$;+J  
accounting system                             会计系统 /6}4<~~4TA  
accounting treatment                                会计处理 |33pf7o  
accuracy                                    准确性，精确性 Et@= <g  
additional audit procedures                      追加审计程序 N8(xz-6  
addressee                                         收件人，收信人 kRNr`yfN  
Administration of State-owned Assets  (the～)     国有资产管理局 Mt)~:V+
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administrative laws and regulations                 行政法规 qF=D,Dlz  
adverse impact                                 不利影响，负面影响 =zXpeo&|m  
adverse opinion                                反对意见 x!bFbi#!"  
advisory group                                  咨询组，顾问组 3:jKuOX  
agency fee                                        代理费，代理费用 ?H1I,]Di  
aggregate                                          总计，合计为…… AbUPJF"F  
alternation of document and record                 变造文件和记录 9F )v=  
alternative audit procedures                      替代审计程序，备选审计程序 %)*!(%\S*3  
amend                                              修改，修订 M$#
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amortisation                                      摊销 `Bx3grZ 7&  
analytical capacity                             分析能力 gWA)V*}f  
analytical procedures                               分析性程序 pI7\]e  
annual financial statements                        年度会计报表，年度财务报表 )c5M;/s  
appendix                                          附录，附表 QlIg'B6  
applicable                                         适用的 s$6zA j!  
applicable laws and regulations                 适用的法规 1C+Y|p?K A  
application systems                                  应用系统 '-3A WBWI1  
apply consistently                              一贯地执行，一贯地实施 ;RZ@t6^  
appropriate                                       适当的，合适的； w[\*\'Vm0  
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appropriate authorization                          适当的授权 [CBA Lj5  
appropriateness of audit evidence                    审计证据的适当性 CJg &  
approval                                    批准，核准 kCxmC<34  
assertion                                    (会计报表上的)认定；确认 Z `O.JE  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 {g\Yy(r  
asset                                                 资产，财产 E+V^5Z:u  
asset restructuring                             资产重组 > C{^{?~u  
assignment of duties                                 职责的划分 :k8>)x] )  
assistant                                     助理，助理人员 7{f&L'  
associated company                                 联属公司，联营公司 1g9Qvz3  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 0z/tceW 'F  
at a given date                                         在某一特定时日 G40,KCa  
attestation                                         鉴证，公证 ??12 J#  
attestation service                             鉴证服务 3 1KMn  
audit adjustment                                审计调整 AuUT 'E@E  
audit areas                                        审计领域 _1hc^j  
audit conclusion                                审计结论 ZH/^``[.  
audit effectiveness                             审计效果 PXm{GLXRS;  
audit efficiency                                  审计效率 xB3 ;%Lc  
audit engagement letter                      审计业务约定书 rZ 9bz}K  
audit evidence                                          审计证据 7&XU]I  
audit fee                                    审计费 lxj_(Uo  
audit files                                          审计档案 =$Sf]L
 
audit findings                                     审计中发现的事项 Gnp,~F"  
audit implementation stage                        审计实施阶段 i;lzFu)G  
audit mark                                        审计标识 rmpJG|(  
audit materiality                                 审计重要性 l"o@.C}f/  
audit method                                     审计方法 'x<gC"0A  
audit objective                                         审计目标，审计目的 f'F:U^  
audit of financial statements                      会计报表审计，财务报表审计 #9O *@  
audit opinion                                     审计意见 FM hwk"4L  
audit period                                      被审计期间，被审计年度 y;Q_8|,F  
audit plan                                          审计计划 3!Zd]1$  
audit planning                                    编制审计计划，制定审计计划，审计计划 /ivt8Uiw  
audit planning stage                                  审计计划阶段 ,=B "%=S  
audit procedure                                审计程序 \2-!%i,  
audit programme                               审计程序表，具体审计计划 _o~<f)E[9  
audit report                                       审计报告 NZ9=hI;iM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3ag*dBbs  
audit report with a qualified opinion                 有保留意见的审计报告 ps"crV-W  
audit report with an adverse opinion                否定意见的审计报告 ,& =(DJ  
audit report with dual dates                      双重日期审计报告 5fv eQI~!  
audit reporting stage                                 审计报告阶段 QXishHk&  
audit responsibility                                   审计责任 ZJsc?*@  
audit results                                      审计结果 wX8T;bo&  
audit risk                                          审计风险 +`kfcA#pi  
audit sampling                                          审计抽样  ;4 R1  
audit sampling techniques                         审计抽样方法，审计抽样技术 IGE f*!  
audit strategies                                  审计策略 ,Bp\ i  
audit summary                                         审计总结，审计小结 T9KzVxHp5  
audit team                                         审计小组 Z/sB72K1  
audit test                                    审计测试 m46Q%hwV  
audit trail                                          审计轨迹 G^p>fy~  
audit work                                        审计工作 tS#EqMf&o  
audit working paper                                 审计工作底稿 =#^%; 66z  
audited financial statement                        审计会计报表，已审计财务报表 t9&)9,my  
Auditing Guidelines (the～)                      审计规范指南 D#x D-c  
auditing standards                             审计准则 )b"H]"  
audit-oriented working paper                          (审计)业务类工作底稿 c 6}d{B[  
authorisation                                     授权 Vi23pDZ5  
authorisation of transaction                       交易的授权 /tc*jXB  
availability                                         可获得性 ~l}rYi>g%  
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balance                                      余额；差额；平衡 hdW",Bf'  
balance sheet                                    资产负债表 W d_bDZQ  
bank                                                 银行 i&-g 0  
bank account                                    银行账户，银行户头 "w9`UFu%^e  
bank statement                                 银行对账单 ,IA0n79  
barter transaction                              易货交易，以物换物交易 `Q1S8i$  
basis of audit                                    审计依据 Q7&Yy25   
basis of preparation                                (会计报表的)编制基础 yX$I<L<Suz  
book of account                               账目，账簿 BZQ98"Fz*  
borrowing                                         借款，贷款，借债 <?&GB Ce  
branch                                              分支，分支机构，分店 l?NRQTG  
brought forward                                (账户余额等的)承上年，承上期，承上页 bsC~ 2S\o  
budget                                              预算 A1{P"p!  
building                                      建筑物；大楼 Zn1+} Z@I  
business conditions                                  业务情况，经营情况 Z8(1QU,~2  
business licence                               (企业等的)营业执照 #w*1 !  
business relation                                业务关系 <_uLf9ja  
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