[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 ;FBUwR}  
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审计词汇英汉对照 >2~+.WePu  
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ability to continue as a going concern               持续经营能力 #?q&r_@@  
acceptability                                     可接受性，可接受程度 F_Y7@Ei/  
acceptable level of detection risk                     检查风险的可接受水平 ojQI7 Uhw  
acceptance of engagement                       接受委托 1"/He ` 4  
accepting the engagement for the first time              首次接受委托 A/s>PhxV  
access to asset                                         对资产的接触 {T4  
according to                                     根据，依据，依照 &C_'p{G  
account balance                                账户余额 R<sJ^n
x  
account for                                       对……进行会计处理，核算；解释 T32+3wb"I  
accounting                                        会计，会计学 W5?yy>S6N  
accounting advisory serve                        会计咨询服务 `9)t[7  
accounting firm                                 会计师事务所 b8LoIY*  
accounting information                      会计信息，会计资料 Hu.t 3:w  
accounting period                             会计期间 0@G")L Ue0  
accounting policies                                   会计政策 {Z3dF)>  
accounting professional bodies                 会计职业组织，会计职业团体 N- I5X2  
accounting records                                   会计记录 'rMN=1:iu"  
accounting responsibility                           会计责任 /I)yU>o  
accounting service                             会计服务 Eq$&qV-?(  
accounting standards                                会计准则 = QQ5f5\l  
Accounting Standards for Business Enterprises       企业会计准则 w=j  
accounting system                             会计系统 I4i2+ *l}  
accounting treatment                                会计处理 ,Y|^^?'j Q  
accuracy                                    准确性，精确性 wNQ*t-K  
additional audit procedures                      追加审计程序 w;k):;$  
addressee                                         收件人，收信人 w=LP"bqlI  
Administration of State-owned Assets  (the～)     国有资产管理局 Zm=(+ f  
administrative laws and regulations                 行政法规 dDm):Z*`b  
adverse impact                                 不利影响，负面影响  PZ{Dv'C  
adverse opinion                                反对意见 G 16!eDMt  
advisory group                                  咨询组，顾问组 MF~H" D n  
agency fee                                        代理费，代理费用 qHNE8\9  
aggregate                                          总计，合计为…… 1AG=%F|.  
alternation of document and record                 变造文件和记录 9:`(Q3Ei  
alternative audit procedures                      替代审计程序，备选审计程序 ?T>'j mmV=  
amend                                              修改，修订 ~>< ^'j[  
amortisation                                      摊销
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analytical capacity                             分析能力 Q3|T':l4  
analytical procedures                               分析性程序 ]Ar\c["  
annual financial statements                        年度会计报表，年度财务报表 ([-|}  
appendix                                          附录，附表 Pcu#lWC$  
applicable                                         适用的 *uo'VJI7_,  
applicable laws and regulations                 适用的法规 OiE;B  
application systems                                  应用系统 -RS7h  
apply consistently                              一贯地执行，一贯地实施 cx}Q2S  
appropriate                                       适当的，合适的； s<9RKfm  
征用，挪用 9G{;?c  
appropriate authorization                          适当的授权 :>TEDy~O%  
appropriateness of audit evidence                    审计证据的适当性 mp9{m`Jb*  
approval                                    批准，核准 _U{zMVr  
assertion                                    (会计报表上的)认定；确认 hQ(q
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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 SB5&A_tr  
asset                                                 资产，财产 3GuH857ov  
asset restructuring                             资产重组 u%]shm  
assignment of duties                                 职责的划分 c)A{p  
assistant                                     助理，助理人员 ~mO62(8m  
associated company                                 联属公司，联营公司 1gmt2>#v%  
association                                        联合，结合；协会，社团 rg{9UV
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assumption                                       假设，假定 wE@'ap#  
at a given date                                         在某一特定时日 n>A98NQ  
attestation                                         鉴证，公证 ;Ra+=z}>  
attestation service                             鉴证服务 X=Ys<TM,  
audit adjustment                                审计调整 {_Lgtu  
audit areas                                        审计领域 jCrpL~tWT  
audit conclusion                                审计结论 GrTulN?  
audit effectiveness                             审计效果 $KLD2BAL  
audit efficiency                                  审计效率 8me ]JRw  
audit engagement letter                      审计业务约定书 mcn 2Wt  
audit evidence                                          审计证据 ;zYqsS  
audit fee                                    审计费 g8w2Vz2/  
audit files                                          审计档案 "=6 v&G]U4  
audit findings                                     审计中发现的事项 /DqLrA  
audit implementation stage                        审计实施阶段 &Ch#-CUE/  
audit mark                                        审计标识 *;m5'}jsy  
audit materiality                                 审计重要性 zoDH` h_  
audit method                                     审计方法 F29va  
audit objective                                         审计目标，审计目的 'yV?*a  
audit of financial statements                      会计报表审计，财务报表审计 Q}!mx7b0]  
audit opinion                                     审计意见 ?W0)nQU  
audit period                                      被审计期间，被审计年度 zH>hx5,k'X  
audit plan                                          审计计划 \EKU*5\Hp>  
audit planning                                    编制审计计划，制定审计计划，审计计划 B9T!j]'  
audit planning stage                                  审计计划阶段 E[O<S B I  
audit procedure                                审计程序 m!W3Cwz\&  
audit programme                               审计程序表，具体审计计划 K{ \;2M  
audit report                                       审计报告 f{"8g"[[)(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vk>b#%1{  
audit report with a qualified opinion                 有保留意见的审计报告 {@<J_A  
audit report with an adverse opinion                否定意见的审计报告 2-"0 ^n{  
audit report with dual dates                      双重日期审计报告 MB%Q WU  
audit reporting stage                                 审计报告阶段 [tg^GOf '  
audit responsibility                                   审计责任 ?W(6  
audit results                                      审计结果 =7m}yDs6$  
audit risk                                          审计风险 quvanxV-L  
audit sampling                                          审计抽样 uP<0WCN  
audit sampling techniques                         审计抽样方法，审计抽样技术 W`"uu.~f  
audit strategies                                  审计策略 ,o^y`l  
audit summary                                         审计总结，审计小结 25NTIzI@@  
audit team                                         审计小组 UjOB98Du  
audit test                                    审计测试 $t5V=}m>  
audit trail                                          审计轨迹 fM #7y [  
audit work                                        审计工作 @"Z7nJX  
audit working paper                                 审计工作底稿 #-8\JEn  
audited financial statement                        审计会计报表，已审计财务报表 (
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Auditing Guidelines (the～)                      审计规范指南 avy"r$v_&  
auditing standards                             审计准则 Y3h/~bM%
 
audit-oriented working paper                          (审计)业务类工作底稿 .<z!3O&L  
authorisation                                     授权 =l.+,|ZH!  
authorisation of transaction                       交易的授权 u7xDau(c  
availability                                         可获得性
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balance                                      余额；差额；平衡 4QIE8f Y  
balance sheet                                    资产负债表 >Bs#Xb_B]  
bank                                                 银行 'kYwz;gp  
bank account                                    银行账户，银行户头 `+t.!tv!  
bank statement                                 银行对账单 [w\9as/ E  
barter transaction                              易货交易，以物换物交易 sHcTd>xS  
basis of audit                                    审计依据 `fNG$ODL   
basis of preparation                                (会计报表的)编制基础 xr7+$:>a  
book of account                               账目，账簿 H33i*][H  
borrowing                                         借款，贷款，借债 L{E^?iX  
branch                                              分支，分支机构，分店 yQ3OL#  
brought forward                                (账户余额等的)承上年，承上期，承上页 W5^.-B,(K  
budget                                              预算 fK&e7j`qO  
building                                      建筑物；大楼 G60R9y47c  
business conditions                                  业务情况，经营情况 l<Q>N|1#k%  
business licence                               (企业等的)营业执照 .XkMk|t8  
business relation                                业务关系 [xh*"wT#g  
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