[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 #K:!s<_"  
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审计词汇英汉对照 B#+
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ability to continue as a going concern               持续经营能力 F&Bh\C)]  
acceptability                                     可接受性，可接受程度 nmH1Wg*aW  
acceptable level of detection risk                     检查风险的可接受水平 #c nh ~O  
acceptance of engagement                       接受委托 XtJIaD|:3  
accepting the engagement for the first time              首次接受委托 ou{}\^DgQ  
access to asset                                         对资产的接触 ;*H@E(g  
according to                                     根据，依据，依照 pM|m*k  
account balance                                账户余额 l"{1v~I  
account for                                       对……进行会计处理，核算；解释 17 k9h?s*  
accounting                                        会计，会计学 'P:u/Sq?m  
accounting advisory serve                        会计咨询服务 sU|\? pJ  
accounting firm                                 会计师事务所 ^n@dC?  
accounting information                      会计信息，会计资料 /.1yxb#Z?,  
accounting period                             会计期间 @L9C_a  
accounting policies                                   会计政策 )w t mc4'  
accounting professional bodies                 会计职业组织，会计职业团体 nT;Rwz$3  
accounting records                                   会计记录 Q{:5gh  
accounting responsibility                           会计责任 u!B6';XY  
accounting service                             会计服务 |[ )e5Xhd  
accounting standards                                会计准则 mSg{0_:  
Accounting Standards for Business Enterprises       企业会计准则 ]gw[ ~  
accounting system                             会计系统 At0ahy+  
accounting treatment                                会计处理 7K5D,"D;1  
accuracy                                    准确性，精确性 :r BPgrt  
additional audit procedures                      追加审计程序 (2SmB`g  
addressee                                         收件人，收信人 +sW;p?K7eO  
Administration of State-owned Assets  (the～)     国有资产管理局 -J06H&/k  
administrative laws and regulations                 行政法规 Bh#?:h&f  
adverse impact                                 不利影响，负面影响 L/[b~D>T%  
adverse opinion                                反对意见 |#G
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advisory group                                  咨询组，顾问组 0E<xzYo  
agency fee                                        代理费，代理费用 Ue=Je~Ri;9  
aggregate                                          总计，合计为…… ZNKopA(=|%  
alternation of document and record                 变造文件和记录 TI<?h(*R_  
alternative audit procedures                      替代审计程序，备选审计程序 S{0iPdUC  
amend                                              修改，修订 Z]QpH<Z  
amortisation                                      摊销 >,9ah"K_x  
analytical capacity                             分析能力 $M0F~x  
analytical procedures                               分析性程序 \Fs+H,S<  
annual financial statements                        年度会计报表，年度财务报表 |*T`3@R;3  
appendix                                          附录，附表 _oILZ,  
applicable                                         适用的 #B^ A"?*S  
applicable laws and regulations                 适用的法规 OpNxd]"T  
application systems                                  应用系统 
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apply consistently                              一贯地执行，一贯地实施 oOAn 5t@  
appropriate                                       适当的，合适的； u alpm#GU  
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appropriate authorization                          适当的授权 S#:yl>2  
appropriateness of audit evidence                    审计证据的适当性 \Zgc [F  
approval                                    批准，核准 0p31C7!  
assertion                                    (会计报表上的)认定；确认 #
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8E+]yB"  
asset                                                 资产，财产 nj(\+l5  
asset restructuring                             资产重组 -_KO}_  
assignment of duties                                 职责的划分 n9w(Z=D\  
assistant                                     助理，助理人员 `q$a p$?  
associated company                                 联属公司，联营公司 QyEGK  
association                                        联合，结合；协会，社团 Sc/\g  
assumption                                       假设，假定 r3BQo[ 't  
at a given date                                         在某一特定时日 &Rp/y%9  
attestation                                         鉴证，公证 }<9IH%sgF  
attestation service                             鉴证服务 v]?zG&Jh  
audit adjustment                                审计调整 6 6%_p]U  
audit areas                                        审计领域 B*3<(eI  
audit conclusion                                审计结论 mWP1mc:M(  
audit effectiveness                             审计效果 b)(rlX  
audit efficiency                                  审计效率 _no;B_m~  
audit engagement letter                      审计业务约定书 MV?#g -5  
audit evidence                                          审计证据 ^aONuG9  
audit fee                                    审计费 F*, e,s  
audit files                                          审计档案 #1z/rUh`Cr  
audit findings                                     审计中发现的事项 (rE.ft5$9  
audit implementation stage                        审计实施阶段 G &QGQ  
audit mark                                        审计标识 _pN:p 7l(  
audit materiality                                 审计重要性 Ds<~JfVl  
audit method                                     审计方法 QSNPraT  
audit objective                                         审计目标，审计目的 @4]} J-3  
audit of financial statements                      会计报表审计，财务报表审计 A0l-H/
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audit opinion                                     审计意见 QUO'{;,  
audit period                                      被审计期间，被审计年度 iU/v;T(  
audit plan                                          审计计划 iRIO~XVo  
audit planning                                    编制审计计划，制定审计计划，审计计划 buu /Nz$  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 ?glK~G!i  
audit programme                               审计程序表，具体审计计划 ;xQNa}"V  
audit report                                       审计报告 TZ
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 gtwUY
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audit report with a qualified opinion                 有保留意见的审计报告 2CY4nSKW  
audit report with an adverse opinion                否定意见的审计报告 b9Mp@I7Q-  
audit report with dual dates                      双重日期审计报告 NW4tQ;ad  
audit reporting stage                                 审计报告阶段 r?$V;Z  
audit responsibility                                   审计责任 hqW),^\>'  
audit results                                      审计结果 v1VH&~e  
audit risk                                          审计风险 {~"fq.h!M  
audit sampling                                          审计抽样 L']"I^(N  
audit sampling techniques                         审计抽样方法，审计抽样技术 5XzN%<_h9  
audit strategies                                  审计策略 53<.Knw5a  
audit summary                                         审计总结，审计小结 L:_GpZ_  
audit team                                         审计小组 s|[Cv
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audit test                                    审计测试 35KRJY#  
audit trail                                          审计轨迹 V]5MIiNl  
audit work                                        审计工作 <5]ufv  
audit working paper                                 审计工作底稿 UGDB4S  
audited financial statement                        审计会计报表，已审计财务报表 [e f&|Pi-  
Auditing Guidelines (the～)                      审计规范指南 WS6;ad;|  
auditing standards                             审计准则 Xx+eGV";`  
audit-oriented working paper                          (审计)业务类工作底稿 %}}?Y`/W)  
authorisation                                     授权 _zK ~9/5  
authorisation of transaction                       交易的授权 %:!ILN  
availability                                         可获得性  &Sdf0"  
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balance                                      余额；差额；平衡 =oT4!OUf  
balance sheet                                    资产负债表 i?:#lbw_  
bank                                                 银行 Lyq[gQjr  
bank account                                    银行账户，银行户头 {l9g
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bank statement                                 银行对账单 ^u:bgwP  
barter transaction                              易货交易，以物换物交易 k!"6mo@rd  
basis of audit                                    审计依据 =eyPo(B  
basis of preparation                                (会计报表的)编制基础 M3VTzwuf^S  
book of account                               账目，账簿 |
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borrowing                                         借款，贷款，借债 .x'?&7#(  
branch                                              分支，分支机构，分店 jR2^n`D  
brought forward                                (账户余额等的)承上年，承上期，承上页 3jx/1VV  
budget                                              预算 VVw5)O1'  
building                                      建筑物；大楼 vyvb-oz;u  
business conditions                                  业务情况，经营情况 e81+as  
business licence                               (企业等的)营业执照 adWH';Q:  
business relation                                业务关系 $U4[a:  
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