[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 l@ +]XyLj  
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审计词汇英汉对照 Hq.ys>_  
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ability to continue as a going concern               持续经营能力 .JNU3%s  
acceptability                                     可接受性，可接受程度 DP=4<ES%+  
acceptable level of detection risk                     检查风险的可接受水平 #!wL0p   
acceptance of engagement                       接受委托 M@e&uz!Rx  
accepting the engagement for the first time              首次接受委托 6~Y-bn"%D5  
access to asset                                         对资产的接触 #P,mZ}G\  
according to                                     根据，依据，依照 PTfy#  
account balance                                账户余额 ;dt&*]wA  
account for                                       对……进行会计处理，核算；解释 Is~bA_- ;  
accounting                                        会计，会计学 Fg8i} >w  
accounting advisory serve                        会计咨询服务 mOj6 4}_`"  
accounting firm                                 会计师事务所 S0V%JY;Gv  
accounting information                      会计信息，会计资料 4qtjP8Zv[  
accounting period                             会计期间 =W1`FbR  
accounting policies                                   会计政策 $42C4I*E  
accounting professional bodies                 会计职业组织，会计职业团体 ]| oh1q  
accounting records                                   会计记录 tcYbM+4e  
accounting responsibility                           会计责任 =;.#Bds  
accounting service                             会计服务 "^j& ^sA+  
accounting standards                                会计准则 krkRP%jy  
Accounting Standards for Business Enterprises       企业会计准则 YKwej@9,  
accounting system                             会计系统 9Ny{2m=Ye  
accounting treatment                                会计处理 -(FVTWi0
 
accuracy                                    准确性，精确性 |I7-7d-;/  
additional audit procedures                      追加审计程序 vpOn0([hS  
addressee                                         收件人，收信人 )Yvf9dl  
Administration of State-owned Assets  (the～)     国有资产管理局 jq{rNxdGx  
administrative laws and regulations                 行政法规 Fx']kn9  
adverse impact                                 不利影响，负面影响 B mq7w,L.  
adverse opinion                                反对意见 K DP7u  
advisory group                                  咨询组，顾问组 yBKkx@o#z  
agency fee                                        代理费，代理费用 g2b%.X4  
aggregate                                          总计，合计为…… pEIc?i*  
alternation of document and record                 变造文件和记录 s8T}ah!  
alternative audit procedures                      替代审计程序，备选审计程序 k36%n
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amend                                              修改，修订 Gd$odKtI  
amortisation                                      摊销 5?),6o);  
analytical capacity                             分析能力 EB'(%dH  
analytical procedures                               分析性程序 O/M\Q  
annual financial statements                        年度会计报表，年度财务报表 \HFeEEKH  
appendix                                          附录，附表 V.PbAN  
applicable                                         适用的 
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applicable laws and regulations                 适用的法规 "=I ioY  
application systems                                  应用系统 O@jW&-;  
apply consistently                              一贯地执行，一贯地实施 vKppXm1  
appropriate                                       适当的，合适的； T_CYSS|fX  
征用，挪用 :&X
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appropriate authorization                          适当的授权 +D|y))fE  
appropriateness of audit evidence                    审计证据的适当性 `INcZr"  
approval                                    批准，核准 gCAWRNp  
assertion                                    (会计报表上的)认定；确认 tE/s|v#O  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (l :;p&[  
asset                                                 资产，财产 }0
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asset restructuring                             资产重组 1,fjdd8OM;  
assignment of duties                                 职责的划分 IH?.s k  
assistant                                     助理，助理人员 P` wp`HI  
associated company                                 联属公司，联营公司 4J*%$Vxv  
association                                        联合，结合；协会，社团 `i0RLGze  
assumption                                       假设，假定 ^+cf  
at a given date                                         在某一特定时日 $aT
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attestation                                         鉴证，公证 (NUwkAOM}  
attestation service                             鉴证服务 RrSo`q-h+  
audit adjustment                                审计调整 7>`QX%  
audit areas                                        审计领域 9|O#+_=+v  
audit conclusion                                审计结论 O G#By6O  
audit effectiveness                             审计效果 ?1 $.^  
audit efficiency                                  审计效率 0%.l|~CE&  
audit engagement letter                      审计业务约定书 S5]rIcM  
audit evidence                                          审计证据 Gc}d#oo*k  
audit fee                                    审计费 n\aG@X%oq  
audit files                                          审计档案 Pb=J4Lvz(d  
audit findings                                     审计中发现的事项 <\@JbL*  
audit implementation stage                        审计实施阶段 Qy |*[  
audit mark                                        审计标识 Jla ;^X  
audit materiality                                 审计重要性 vsg"!y@v  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 1{R1:`  
audit opinion                                     审计意见 g&;:[&%T]  
audit period                                      被审计期间，被审计年度 hh`7b,+ 4  
audit plan                                          审计计划 -#=v~vE  
audit planning                                    编制审计计划，制定审计计划，审计计划 n?vrsqmZ  
audit planning stage                                  审计计划阶段 01q5BQ7u  
audit procedure                                审计程序 t>><|~wp  
audit programme                               审计程序表，具体审计计划 DWZ!B7Ts  
audit report                                       审计报告 I$v*SeVHE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^yiRrcOo  
audit report with a qualified opinion                 有保留意见的审计报告 [9NzvC 9I  
audit report with an adverse opinion                否定意见的审计报告 ai[st+1  
audit report with dual dates                      双重日期审计报告 * 3mF.^  
audit reporting stage                                 审计报告阶段 HjUs}#</  
audit responsibility                                   审计责任 GQO}E@W6C  
audit results                                      审计结果 <<K GS  
audit risk                                          审计风险 <hgt{b4  
audit sampling                                          审计抽样 S!cc%  
audit sampling techniques                         审计抽样方法，审计抽样技术 Js[dT|>.  
audit strategies                                  审计策略 d(zBd=;  
audit summary                                         审计总结，审计小结 n%? bMDS  
audit team                                         审计小组 %g}ri8  
audit test                                    审计测试 g|8G!7O  
audit trail                                          审计轨迹 WjtmV2b<7  
audit work                                        审计工作 Lh0Pvq0C  
audit working paper                                 审计工作底稿 lpLjfHr  
audited financial statement                        审计会计报表，已审计财务报表 7HzO_u%H1  
Auditing Guidelines (the～)                      审计规范指南 ;muxIr`?  
auditing standards                             审计准则 _] veTAV  
audit-oriented working paper                          (审计)业务类工作底稿 h
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authorisation                                     授权 B/g.bh~)q  
authorisation of transaction                       交易的授权  Hrm^@3  
availability                                         可获得性 >8+:{NW  
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balance                                      余额；差额；平衡 .4pWyqU)!  
balance sheet                                    资产负债表 &m_4#  
bank                                                 银行 i/`N~r  
bank account                                    银行账户，银行户头 EE5I~k5  
bank statement                                 银行对账单 `Xvrf  
barter transaction                              易货交易，以物换物交易 gH5E+J_$  
basis of audit                                    审计依据 I5PI;t+  
basis of preparation                                (会计报表的)编制基础 +DFG762  
book of account                               账目，账簿 sA=WU(4^  
borrowing                                         借款，贷款，借债 5%j !SVW  
branch                                              分支，分支机构，分店  +T02AS  
brought forward                                (账户余额等的)承上年，承上期，承上页  Ew1> m'  
budget                                              预算 -t2bHhG  
building                                      建筑物；大楼 S*<+vIo  
business conditions                                  业务情况，经营情况 (mIw3d8Tz  
business licence                               (企业等的)营业执照 @w|'ip5@  
business relation                                业务关系 F1%-IBe  
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