[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 c9+yU~(  
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审计词汇英汉对照 ,?w
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ability to continue as a going concern               持续经营能力 r"dR}S.Uf  
acceptability                                     可接受性，可接受程度 i\=I` Yn+  
acceptable level of detection risk                     检查风险的可接受水平 d Eam|  
acceptance of engagement                       接受委托 kv<(N  
accepting the engagement for the first time              首次接受委托 ~iq=J5IN#  
access to asset                                         对资产的接触 #{J+BWP\o  
according to                                     根据，依据，依照 o 80x@ &A:  
account balance                                账户余额 Wlp`D  
account for                                       对……进行会计处理，核算；解释 `tl-] ^Y2  
accounting                                        会计，会计学 Wl]XOUZ  
accounting advisory serve                        会计咨询服务 {"db1Gbfg  
accounting firm                                 会计师事务所 Pav  
accounting information                      会计信息，会计资料 $dug"[  
accounting period                             会计期间 #p-\Y7f  
accounting policies                                   会计政策 gOy{ RE  
accounting professional bodies                 会计职业组织，会计职业团体 Ho $+[K  
accounting records                                   会计记录 (t,mtdD#1  
accounting responsibility                           会计责任 *?+2%zP  
accounting service                             会计服务 nIqF:6/  
accounting standards                                会计准则 o8SP#ET"n  
Accounting Standards for Business Enterprises       企业会计准则 mB%m<Zo\U  
accounting system                             会计系统 h;~NA}>  
accounting treatment                                会计处理 E CPSE{  
accuracy                                    准确性，精确性 ypx`!2Q$  
additional audit procedures                      追加审计程序 t<%+))b  
addressee                                         收件人，收信人 9fsc>9  
Administration of State-owned Assets  (the～)     国有资产管理局 fyxc4-D  
administrative laws and regulations                 行政法规 ,Bj]j -\Y  
adverse impact                                 不利影响，负面影响 =nlj|S ~3  
adverse opinion                                反对意见 %1)JRc  
advisory group                                  咨询组，顾问组 {*nE8+..A  
agency fee                                        代理费，代理费用 ~w(A3I.  
aggregate                                          总计，合计为…… /bmkt@$-0  
alternation of document and record                 变造文件和记录 7**zO3 H  
alternative audit procedures                      替代审计程序，备选审计程序 7mL1$i6=  
amend                                              修改，修订 qJR8fQ
  
amortisation                                      摊销 !e('T@^u6u  
analytical capacity                             分析能力 <"av 
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analytical procedures                               分析性程序 }&%&0$%  
annual financial statements                        年度会计报表，年度财务报表 ""h%RhcZ\  
appendix                                          附录，附表 LYTnMrM  
applicable                                         适用的 *Zn,v-d  
applicable laws and regulations                 适用的法规 4v2JrC;  
application systems                                  应用系统  JY_!G  
apply consistently                              一贯地执行，一贯地实施 n,{  
appropriate                                       适当的，合适的； u(JuU/U  
征用，挪用 s:I 8~Cc  
appropriate authorization                          适当的授权 -o5 7"r^x  
appropriateness of audit evidence                    审计证据的适当性 eQIS`T  
approval                                    批准，核准 EW/NH&{  
assertion                                    (会计报表上的)认定；确认 ^[v>B@p*{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 u3sr
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asset                                                 资产，财产 c$_}  
asset restructuring                             资产重组 p$<){,R  
assignment of duties                                 职责的划分 Se(apQH  
assistant                                     助理，助理人员 Ad4-aWH  
associated company                                 联属公司，联营公司 Ld=6'C8ud  
association                                        联合，结合；协会，社团 (V"7H  
assumption                                       假设，假定 A[f`xE  
at a given date                                         在某一特定时日 nyOvB#f  
attestation                                         鉴证，公证 ~O 4@b/!4  
attestation service                             鉴证服务 n%s$!R-\  
audit adjustment                                审计调整 NU[Wj uLG  
audit areas                                        审计领域 -#g0  
audit conclusion                                审计结论 [ *
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audit effectiveness                             审计效果 \p)eY#A  
audit efficiency                                  审计效率 5,R<9FjW  
audit engagement letter                      审计业务约定书 lLEEre  
audit evidence                                          审计证据 !X=
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audit fee                                    审计费 SA [(1dy;  
audit files                                          审计档案 z0T6a15f!P  
audit findings                                     审计中发现的事项 =-G4BQ  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 l{V(Y$xp3  
audit materiality                                 审计重要性 q'jInwY|x  
audit method                                     审计方法 q2M%AvR  
audit objective                                         审计目标，审计目的 P+,YWp  
audit of financial statements                      会计报表审计，财务报表审计 ppO!v?  
audit opinion                                     审计意见 ,|w,  
audit period                                      被审计期间，被审计年度 }mS +%w"j  
audit plan                                          审计计划 e{.P2rnh  
audit planning                                    编制审计计划，制定审计计划，审计计划 =BzBM`
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audit planning stage                                  审计计划阶段 VGOdJ|2]Wr  
audit procedure                                审计程序 l Ng)k1  
audit programme                               审计程序表，具体审计计划 XL(2Qk  
audit report                                       审计报告 S4{\5ulr7  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A$TFa:O|  
audit report with a qualified opinion                 有保留意见的审计报告 pH0MVu(W  
audit report with an adverse opinion                否定意见的审计报告 M*F`s&vM  
audit report with dual dates                      双重日期审计报告 Y }8HJTMB  
audit reporting stage                                 审计报告阶段 GA.cp*2~  
audit responsibility                                   审计责任 CDDEWVd  
audit results                                      审计结果 5gwEr170  
audit risk                                          审计风险 b=:%*gq,  
audit sampling                                          审计抽样 q&,uJo  
audit sampling techniques                         审计抽样方法，审计抽样技术  FOqD  
audit strategies                                  审计策略 T"E%;'(cp)  
audit summary                                         审计总结，审计小结 Rtai?  
audit team                                         审计小组 Ev&aD  
audit test                                    审计测试 qwo{34  
audit trail                                          审计轨迹 &9xcP.3  
audit work                                        审计工作 :Z]\2(x  
audit working paper                                 审计工作底稿 g]. _J  
audited financial statement                        审计会计报表，已审计财务报表 &tw{d DD6  
Auditing Guidelines (the～)                      审计规范指南 [V;Q#r&+  
auditing standards                             审计准则 5WI0[7  
audit-oriented working paper                          (审计)业务类工作底稿 #}8gHI-9%  
authorisation                                     授权 i.+#a2   
authorisation of transaction                       交易的授权 M'$?Jp#]}  
availability                                         可获得性 jDW$}^ 6  
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balance                                      余额；差额；平衡  @T{I;8S  
balance sheet                                    资产负债表 "9;Ay@'B  
bank                                                 银行 wE_#b\$=b  
bank account                                    银行账户，银行户头 5I5#LQv0  
bank statement                                 银行对账单 kk aS&r>  
barter transaction                              易货交易，以物换物交易 @oFuX.  
basis of audit                                    审计依据 OWmI$_L  
basis of preparation                                (会计报表的)编制基础 Fw6x (j"  
book of account                               账目，账簿 }do=lm?/  
borrowing                                         借款，贷款，借债 M532>+A]Za  
branch                                              分支，分支机构，分店 G3t\2E9S  
brought forward                                (账户余额等的)承上年，承上期，承上页 +4K'KpFzZ  
budget                                              预算 "R-Pe\W  
building                                      建筑物；大楼 w5mSoKb  
business conditions                                  业务情况，经营情况 It8@Cp.dU  
business licence                               (企业等的)营业执照 \eS-wO7%  
business relation                                业务关系 !:|D[1m  
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