[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 h5~ tsd}OU  
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审计词汇英汉对照 j0Q;OKu  
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ability to continue as a going concern               持续经营能力 ydpsPU?wj5  
acceptability                                     可接受性，可接受程度 CEwG#fZ  
acceptable level of detection risk                     检查风险的可接受水平 )%*uMuF  
acceptance of engagement                       接受委托 -IPc;`<  
accepting the engagement for the first time              首次接受委托 3]wV`mD  
access to asset                                         对资产的接触 @+\OoOK<L  
according to                                     根据，依据，依照 ztf(.~  
account balance                                账户余额 !dZHG R  
account for                                       对……进行会计处理，核算；解释 *-2u0%  
accounting                                        会计，会计学 K%S k
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accounting advisory serve                        会计咨询服务 R!:1{1  
accounting firm                                 会计师事务所 IKpNc+;p  
accounting information                      会计信息，会计资料 x; ujR<  
accounting period                             会计期间 S wQb"  
accounting policies                                   会计政策 BH=vI<D  
accounting professional bodies                 会计职业组织，会计职业团体 t.NG]ejZ  
accounting records                                   会计记录 BONM:(1  
accounting responsibility                           会计责任 mI}'8.  
accounting service                             会计服务 U|,VH-#  
accounting standards                                会计准则 3dXyKi  
Accounting Standards for Business Enterprises       企业会计准则 =\tg$  
accounting system                             会计系统 oSxHTb
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accounting treatment                                会计处理 zc(-dMlK  
accuracy                                    准确性，精确性 Ehg5u'cj  
additional audit procedures                      追加审计程序 r3#H]c  
addressee                                         收件人，收信人 * ,,D% L  
Administration of State-owned Assets  (the～)     国有资产管理局 9v^MZ^Y{  
administrative laws and regulations                 行政法规 NX$$4<A1  
adverse impact                                 不利影响，负面影响 Up`zVN59.  
adverse opinion                                反对意见 ky,+xq  
advisory group                                  咨询组，顾问组 (G:$/fK  
agency fee                                        代理费，代理费用 yt$V<8a  
aggregate                                          总计，合计为…… hb`(d_=7F  
alternation of document and record                 变造文件和记录 &AC-?R|Dp  
alternative audit procedures                      替代审计程序，备选审计程序 A2]N :=  
amend                                              修改，修订 \3x,)~m  
amortisation                                      摊销 ^oM*f{9  
analytical capacity                             分析能力 Z|E( !"zE9  
analytical procedures                               分析性程序 )'92{-A0  
annual financial statements                        年度会计报表，年度财务报表 !DD|dVA{  
appendix                                          附录，附表 C)Mh  
applicable                                         适用的 6MF%$K3  
applicable laws and regulations                 适用的法规 eo"6 \3z  
application systems                                  应用系统 ?$9C[Kw`  
apply consistently                              一贯地执行，一贯地实施 LDO@$jg  
appropriate                                       适当的，合适的； P$\(Bd\76  
征用，挪用 bc%7-%  
appropriate authorization                          适当的授权 @r'8<6hVO  
appropriateness of audit evidence                    审计证据的适当性 R/U"]Rc  
approval                                    批准，核准 #|)GarDG  
assertion                                    (会计报表上的)认定；确认 anHP5gD  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pz~AsF  
asset                                                 资产，财产 az\;D\\  
asset restructuring                             资产重组 @:X~^K.  
assignment of duties                                 职责的划分 zAS&L%^tV  
assistant                                     助理，助理人员 )9= =6p  
associated company                                 联属公司，联营公司 $GPenQ~},  
association                                        联合，结合；协会，社团 $U3s:VQ'  
assumption                                       假设，假定 W%@6D|^  
at a given date                                         在某一特定时日 >i-cR4=LL{  
attestation                                         鉴证，公证 =DUs QN!  
attestation service                             鉴证服务 Cj,fP[p#7  
audit adjustment                                审计调整 JuKj  
audit areas                                        审计领域 =k'3r m*ld  
audit conclusion                                审计结论 Xb5n;=)  
audit effectiveness                             审计效果 3T%WfS+  
audit efficiency                                  审计效率 w*OZ1|  
audit engagement letter                      审计业务约定书 Hi|'  
audit evidence                                          审计证据 iE0A-;:5  
audit fee                                    审计费 79z(n[^  
audit files                                          审计档案 l0 rZril  
audit findings                                     审计中发现的事项 M n3cIGL  
audit implementation stage                        审计实施阶段 -aXV}ZY"  
audit mark                                        审计标识 !zVuO*+  
audit materiality                                 审计重要性 T[* =7jnJQ  
audit method                                     审计方法 \&n]W\  
audit objective                                         审计目标，审计目的 FD,M.kbg  
audit of financial statements                      会计报表审计，财务报表审计 Y6,< j|  
audit opinion                                     审计意见 SzMh}xDh2  
audit period                                      被审计期间，被审计年度 @I_A\ U{  
audit plan                                          审计计划 2(
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audit planning                                    编制审计计划，制定审计计划，审计计划 :DCj2"  
audit planning stage                                  审计计划阶段 z ~T[%RjO  
audit procedure                                审计程序 1.]#FJe  
audit programme                               审计程序表，具体审计计划 ehoDW
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audit report                                       审计报告 ej]^VS7w[r  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FU E/uh  
audit report with a qualified opinion                 有保留意见的审计报告 X)$3sTj  
audit report with an adverse opinion                否定意见的审计报告 >| r
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audit report with dual dates                      双重日期审计报告 EL;IrtU  
audit reporting stage                                 审计报告阶段 VX2KE@  
audit responsibility                                   审计责任 *}$T:kTH  
audit results                                      审计结果 50F6jj  
audit risk                                          审计风险 k*\WzBTd  
audit sampling                                          审计抽样 D\jRF-z  
audit sampling techniques                         审计抽样方法，审计抽样技术 z AacX@  
audit strategies                                  审计策略 MMN2X
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audit summary                                         审计总结，审计小结 7  g8SK  
audit team                                         审计小组 ;$wS<zp6  
audit test                                    审计测试 h7)^$Hd  
audit trail                                          审计轨迹 4/&U s  
audit work                                        审计工作 s7A{<>:  
audit working paper                                 审计工作底稿 C7dy{:y`  
audited financial statement                        审计会计报表，已审计财务报表 U}x2,`P I  
Auditing Guidelines (the～)                      审计规范指南 Ia=wf"JS)  
auditing standards                             审计准则 RF
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audit-oriented working paper                          (审计)业务类工作底稿 V7G?i\>  
authorisation                                     授权 EW%%W6O6  
authorisation of transaction                       交易的授权 $]<CC`  
availability                                         可获得性 $W<H[k&(B  
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balance                                      余额；差额；平衡 9OuK}Ssf  
balance sheet                                    资产负债表 2asA]sY  
bank                                                 银行 17I{_
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bank account                                    银行账户，银行户头 @NWjYHM[`  
bank statement                                 银行对账单 E ~<SEA  
barter transaction                              易货交易，以物换物交易 ;nyV)+t+a  
basis of audit                                    审计依据 b8P/9D7K?  
basis of preparation                                (会计报表的)编制基础 zW,m3~XX:  
book of account                               账目，账簿 T;XEU%:LK  
borrowing                                         借款，贷款，借债 zm-j FY?  
branch                                              分支，分支机构，分店 TRL4r_  
brought forward                                (账户余额等的)承上年，承上期，承上页 qAUqlSP5  
budget                                              预算 @Ck6s  
building                                      建筑物；大楼 bg[k8*.:F  
business conditions                                  业务情况，经营情况 *91iFeKj=  
business licence                               (企业等的)营业执照 j0B, \A  
business relation                                业务关系 d8`^;T ;}d  
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