[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 }fnp}L  
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审计词汇英汉对照 hK"hMyH^  
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ability to continue as a going concern               持续经营能力 egboLqn  
acceptability                                     可接受性，可接受程度 zu&5[XL  
acceptable level of detection risk                     检查风险的可接受水平 2#l<L>#  
acceptance of engagement                       接受委托 -}0S%|#m  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 ^RytBwzKM  
according to                                     根据，依据，依照 Z`nHpmNM  
account balance                                账户余额 5<bc>A-  
account for                                       对……进行会计处理，核算；解释 |cStN[97%  
accounting                                        会计，会计学 cc7*O  
accounting advisory serve                        会计咨询服务 q}e"E cr  
accounting firm                                 会计师事务所 #+HLb  
accounting information                      会计信息，会计资料 !Uz{dFJf;  
accounting period                             会计期间 "P HkbU  
accounting policies                                   会计政策 PHl{pE*  
accounting professional bodies                 会计职业组织，会计职业团体 c4ptY5R),  
accounting records                                   会计记录 D_ xPa  
accounting responsibility                           会计责任 #pP4\n-~hU  
accounting service                             会计服务 D'Tb=  
accounting standards                                会计准则 
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Accounting Standards for Business Enterprises       企业会计准则 / pzdX%7  
accounting system                             会计系统 pC l[DE  
accounting treatment                                会计处理 R;&C6S  
accuracy                                    准确性，精确性 r#iZ FL3q  
additional audit procedures                      追加审计程序 u Jy1vI  
addressee                                         收件人，收信人 *LpEH,J  
Administration of State-owned Assets  (the～)     国有资产管理局 bqp6cg\p  
administrative laws and regulations                 行政法规 0xrr9X<  
adverse impact                                 不利影响，负面影响 zbK=yOIOd  
adverse opinion                                反对意见 =gS?atbX  
advisory group                                  咨询组，顾问组 :8aa#bA  
agency fee                                        代理费，代理费用 n 4Nb,)M  
aggregate                                          总计，合计为…… n/#zx:d?  
alternation of document and record                 变造文件和记录 )I'?]p<  
alternative audit procedures                      替代审计程序，备选审计程序 p3ox%4  
amend                                              修改，修订 exw~SvT3  
amortisation                                      摊销 [G2@[CtY1  
analytical capacity                             分析能力 nf&PDv1  
analytical procedures                               分析性程序 E8gXa-hv  
annual financial statements                        年度会计报表，年度财务报表 +a aj3m  
appendix                                          附录，附表 qp_lMz  
applicable                                         适用的 >(mp$#+w  
applicable laws and regulations                 适用的法规 &v|Uy}h&%1  
application systems                                  应用系统 >Jh*S`e  
apply consistently                              一贯地执行，一贯地实施 *,<A[XP  
appropriate                                       适当的，合适的；  H"czF  
征用，挪用 2g~qVT,  
appropriate authorization                          适当的授权 e5G)83[=  
appropriateness of audit evidence                    审计证据的适当性 i^Vb42%y  
approval                                    批准，核准 [P.M>"c\  
assertion                                    (会计报表上的)认定；确认 G n"]<8yl~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )QYg[<e6  
asset                                                 资产，财产 c*2U'A  
asset restructuring                             资产重组 r(;oDdVc  
assignment of duties                                 职责的划分 Fw5|_@&k  
assistant                                     助理，助理人员 |S.G#za  
associated company                                 联属公司，联营公司 % @ UH,Ew  
association                                        联合，结合；协会，社团 ir/m.~?  
assumption                                       假设，假定 K ;\~otR^  
at a given date                                         在某一特定时日 c'cK+32  
attestation                                         鉴证，公证 _DsA<SJ]  
attestation service                             鉴证服务 EdFCaW}""  
audit adjustment                                审计调整 ,5oe8\uz  
audit areas                                        审计领域 ws8@yr<R  
audit conclusion                                审计结论 zQ3
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audit effectiveness                             审计效果 $/;D8P5/&=  
audit efficiency                                  审计效率 fB^h2  
audit engagement letter                      审计业务约定书 y4*i V;"  
audit evidence                                          审计证据 M)S(:Il6Xx  
audit fee                                    审计费 2N*XzVplN  
audit files                                          审计档案 \7rAQ[\#V  
audit findings                                     审计中发现的事项 d: D`rpcC  
audit implementation stage                        审计实施阶段 mdjPKrF<  
audit mark                                        审计标识 Uytq,3Gj
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audit materiality                                 审计重要性 _M'WTe  
audit method                                     审计方法 kQ~2mU  
audit objective                                         审计目标，审计目的 ?;84M@  
audit of financial statements                      会计报表审计，财务报表审计 <vMna< /d  
audit opinion                                     审计意见 Qn=3b:S-  
audit period                                      被审计期间，被审计年度 G
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audit plan                                          审计计划 O~ a`T  
audit planning                                    编制审计计划，制定审计计划，审计计划 c%1k' Q  
audit planning stage                                  审计计划阶段 U\aP  
audit procedure                                审计程序 .Zo %6[X  
audit programme                               审计程序表，具体审计计划 DV+ M;r s  
audit report                                       审计报告 "Tw4'AY'P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 (NfP2E|B  
audit report with a qualified opinion                 有保留意见的审计报告 _|<kKfd?  
audit report with an adverse opinion                否定意见的审计报告 *+(t2!yFmE  
audit report with dual dates                      双重日期审计报告 UNLmnj;-Q  
audit reporting stage                                 审计报告阶段 CTawXHM  
audit responsibility                                   审计责任 kc*zP=  
audit results                                      审计结果 t~5m[C[`w  
audit risk                                          审计风险 O-m=<Fk> D  
audit sampling                                          审计抽样 WgHl. :R  
audit sampling techniques                         审计抽样方法，审计抽样技术 YywiY).]@  
audit strategies                                  审计策略 ,TeJx+z^  
audit summary                                         审计总结，审计小结 $t*>A+J  
audit team                                         审计小组 rJLn=|uR  
audit test                                    审计测试 m]H[$Q  
audit trail                                          审计轨迹 ;+v5li  
audit work                                        审计工作 Pd gn 9  
audit working paper                                 审计工作底稿 $ti*I;)h4  
audited financial statement                        审计会计报表，已审计财务报表 e^v5ai  
Auditing Guidelines (the～)                      审计规范指南 NUxOU>f  
auditing standards                             审计准则 wQ1_Q8:Z  
audit-oriented working paper                          (审计)业务类工作底稿 =BD}+(3  
authorisation                                     授权 a=ye!CN^  
authorisation of transaction                       交易的授权 -64@}Ts*?  
availability                                         可获得性 R7)\wP*l5  
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balance                                      余额；差额；平衡 5x$/.U  
balance sheet                                    资产负债表 mjgwU8'![  
bank                                                 银行 0e./yPTT  
bank account                                    银行账户，银行户头 [3$L}m  
bank statement                                 银行对账单 FHztF$Z  
barter transaction                              易货交易，以物换物交易 t "y[  
basis of audit                                    审计依据 ~nit~;  
basis of preparation                                (会计报表的)编制基础 L'i0|_  
book of account                               账目，账簿 ?yAp&Ad  
borrowing                                         借款，贷款，借债 So?.V4aD_  
branch                                              分支，分支机构，分店 j@chSk"K  
brought forward                                (账户余额等的)承上年，承上期，承上页 99QMMup  
budget                                              预算 ,m4M39MWJ  
building                                      建筑物；大楼 2!-?  
business conditions                                  业务情况，经营情况 TtZZjeg+V  
business licence                               (企业等的)营业执照 fPXMp%T!  
business relation                                业务关系 g/*x;d=  
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