[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 w]@H]>sHd  
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审计词汇英汉对照 gDN7ly]6M  
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ability to continue as a going concern               持续经营能力 s7d4)A%  
acceptability                                     可接受性，可接受程度 jT'09r3P  
acceptable level of detection risk                     检查风险的可接受水平 0#G@F5; <  
acceptance of engagement                       接受委托 ayGcc`  
accepting the engagement for the first time              首次接受委托 0-P,zkK_v  
access to asset                                         对资产的接触 |l-~,eRvi5  
according to                                     根据，依据，依照 !{1;wC(b  
account balance                                账户余额 #}p@+rkg2  
account for                                       对……进行会计处理，核算；解释 IgIM8"N  
accounting                                        会计，会计学 mAM:Q*a'  
accounting advisory serve                        会计咨询服务 L
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accounting firm                                 会计师事务所 \V(w=  
accounting information                      会计信息，会计资料 P.y06^ X}A  
accounting period                             会计期间 PQd*)6K:A  
accounting policies                                   会计政策 Qx")D?u  
accounting professional bodies                 会计职业组织，会计职业团体 !qu/m B
 
accounting records                                   会计记录 Hk8lHja+\  
accounting responsibility                           会计责任 H:#sf][&,L  
accounting service                             会计服务 39qIoaHT  
accounting standards                                会计准则  A.9ZFFz  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 ^7Rc\  
accounting treatment                                会计处理 7gc?7TM  
accuracy                                    准确性，精确性 ]?7q%7-e.a  
additional audit procedures                      追加审计程序 x%'5rnm|  
addressee                                         收件人，收信人 M!wa }  
Administration of State-owned Assets  (the～)     国有资产管理局 5La' I7q  
administrative laws and regulations                 行政法规 12VSzIm  
adverse impact                                 不利影响，负面影响 #b eLo J  
adverse opinion                                反对意见 diWi0@  
advisory group                                  咨询组，顾问组 gs"w 0[$  
agency fee                                        代理费，代理费用 6}cN7wnm j  
aggregate                                          总计，合计为…… |yinVfZ0C  
alternation of document and record                 变造文件和记录 I~ 1Rt+:  
alternative audit procedures                      替代审计程序，备选审计程序 e?7Oom  
amend                                              修改，修订 ^)E
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amortisation                                      摊销 F{G.dXZZ<  
analytical capacity                             分析能力 H?_wsh4J  
analytical procedures                               分析性程序 hHk9O?  
annual financial statements                        年度会计报表，年度财务报表 50CjH"3PZ`  
appendix                                          附录，附表 LO;?#e7  
applicable                                         适用的 2EH0d6nt  
applicable laws and regulations                 适用的法规 dw>1Ut{"3  
application systems                                  应用系统 5{xK&[wR*  
apply consistently                              一贯地执行，一贯地实施 $DlO<  
appropriate                                       适当的，合适的； msVi3`q~  
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appropriate authorization                          适当的授权 onU\[VvM  
appropriateness of audit evidence                    审计证据的适当性 :Vy*MPS5  
approval                                    批准，核准 ny"z<N&}/  
assertion                                    (会计报表上的)认定；确认 (nwp  s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [X 9zrGHt  
asset                                                 资产，财产 FN/siw(?3  
asset restructuring                             资产重组 W6s-epsRmT  
assignment of duties                                 职责的划分 (DkfLadB  
assistant                                     助理，助理人员 90 >
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associated company                                 联属公司，联营公司 {G+io
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association                                        联合，结合；协会，社团 ?_7iL?  
assumption                                       假设，假定 mndKUI}d  
at a given date                                         在某一特定时日 9$L 2a  
attestation                                         鉴证，公证 BS=~G+/:|  
attestation service                             鉴证服务 R2A#2{+H  
audit adjustment                                审计调整 (]` rri*^  
audit areas                                        审计领域 twox.@"U  
audit conclusion                                审计结论 sp&gw XPG  
audit effectiveness                             审计效果 W]5Hc|!^^  
audit efficiency                                  审计效率 Kk).KgR  
audit engagement letter                      审计业务约定书 *\Lr]6k  
audit evidence                                          审计证据 &I:ZJuQ4  
audit fee                                    审计费 vSy[lB|)24  
audit files                                          审计档案 r=/$}l4  
audit findings                                     审计中发现的事项 W9QVfe#s  
audit implementation stage                        审计实施阶段  [a_o3  
audit mark                                        审计标识 IgN^~ag`  
audit materiality                                 审计重要性 /E!N:g<  
audit method                                     审计方法 `n
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audit objective                                         审计目标，审计目的 1ozb tn  
audit of financial statements                      会计报表审计，财务报表审计 1H?I?IT30  
audit opinion                                     审计意见 *c>B-Fo/D  
audit period                                      被审计期间，被审计年度 ]v]tBVO$  
audit plan                                          审计计划 ]=
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audit planning                                    编制审计计划，制定审计计划，审计计划 Yd(<;JKF[  
audit planning stage                                  审计计划阶段 ,n2"N5{jw  
audit procedure                                审计程序 y'!"GrbZ  
audit programme                               审计程序表，具体审计计划 e{H(  
audit report                                       审计报告 !4 T!@"#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?./%7v  
audit report with a qualified opinion                 有保留意见的审计报告 ~)VI`36X  
audit report with an adverse opinion                否定意见的审计报告 6OB3%R'p  
audit report with dual dates                      双重日期审计报告 I_
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audit reporting stage                                 审计报告阶段 91-[[<  
audit responsibility                                   审计责任 -Jf}3$Ra  
audit results                                      审计结果 f40OVT
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audit risk                                          审计风险 phQ{<wzwp  
audit sampling                                          审计抽样 pfs]pDjS:  
audit sampling techniques                         审计抽样方法，审计抽样技术 CDPu(,^  
audit strategies                                  审计策略 G)q;)n;*=  
audit summary                                         审计总结，审计小结 tH~>uOZW  
audit team                                         审计小组 l&*= .Zc7!  
audit test                                    审计测试 qi ">AQpp  
audit trail                                          审计轨迹 PuhvJHT  
audit work                                        审计工作 tki
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audit working paper                                 审计工作底稿 h"N#/zQ  
audited financial statement                        审计会计报表，已审计财务报表 D <Fl7QAb  
Auditing Guidelines (the～)                      审计规范指南 gE!`9#..  
auditing standards                             审计准则 4_
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audit-oriented working paper                          (审计)业务类工作底稿 a@gm r%C  
authorisation                                     授权 `udZ =S"/L  
authorisation of transaction                       交易的授权 w?p8)Q6m  
availability                                         可获得性 odq3@ ziO  
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balance                                      余额；差额；平衡 xm<sH!,j  
balance sheet                                    资产负债表 inx0W3d"T  
bank                                                 银行 rg+3pX\{  
bank account                                    银行账户，银行户头 YpbJoHiSH  
bank statement                                 银行对账单 Hkj| e6  
barter transaction                              易货交易，以物换物交易 ngaQa-8w  
basis of audit                                    审计依据 =~QC)y_  
basis of preparation                                (会计报表的)编制基础 V P4ToYc  
book of account                               账目，账簿 O/4)aW3B  
borrowing                                         借款，贷款，借债 E{|n\|  
branch                                              分支，分支机构，分店 $U5$*R@jo[  
brought forward                                (账户余额等的)承上年，承上期，承上页 A}n5dg
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budget                                              预算 c\eT`.ENk  
building                                      建筑物；大楼 qS2]|7q?Tc  
business conditions                                  业务情况，经营情况 @Cd}1OT)  
business licence                               (企业等的)营业执照 4=n%<U`Z/  
business relation                                业务关系 C}mWX7<Z.  
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