[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 7,U=Qe;  
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审计词汇英汉对照 n
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ability to continue as a going concern               持续经营能力 6*PYFf`
  
acceptability                                     可接受性，可接受程度 H{@Yo\J  
acceptable level of detection risk                     检查风险的可接受水平 <6EeD5{*  
acceptance of engagement                       接受委托 PXK7b2fE.  
accepting the engagement for the first time              首次接受委托 +DW~BS3  
access to asset                                         对资产的接触 }\
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according to                                     根据，依据，依照 8;d:-C
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account balance                                账户余额 ^ssK  
account for                                       对……进行会计处理，核算；解释 G! ]k#.^A,  
accounting                                        会计，会计学 Nh8Q b/::  
accounting advisory serve                        会计咨询服务 %7"q"A r[  
accounting firm                                 会计师事务所 8>trS=;n  
accounting information                      会计信息，会计资料 j>*R]mr6  
accounting period                             会计期间 :Ux?,  
accounting policies                                   会计政策 )<oJnxe]  
accounting professional bodies                 会计职业组织，会计职业团体 .R)D3NZp  
accounting records                                   会计记录 KK1gNC4R  
accounting responsibility                           会计责任 q 0$,*[PH  
accounting service                             会计服务 3p39`"~  
accounting standards                                会计准则 yWg @v+  
Accounting Standards for Business Enterprises       企业会计准则 AJf4_+H e  
accounting system                             会计系统 &R[ Mc-2  
accounting treatment                                会计处理 B( ]M&  
accuracy                                    准确性，精确性 zO~8?jDN4|  
additional audit procedures                      追加审计程序 d:ARf  
addressee                                         收件人，收信人 "oTHq]Ku  
Administration of State-owned Assets  (the～)     国有资产管理局 7Fz
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administrative laws and regulations                 行政法规 %j:]^vqFA  
adverse impact                                 不利影响，负面影响 98j>1"8  
adverse opinion                                反对意见 B:
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advisory group                                  咨询组，顾问组 !Z`j2 e}  
agency fee                                        代理费，代理费用  I~q
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aggregate                                          总计，合计为…… '{a/2
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alternation of document and record                 变造文件和记录 vX{J' H]u  
alternative audit procedures                      替代审计程序，备选审计程序 #D <C )Q  
amend                                              修改，修订 hXfQ)$J  
amortisation                                      摊销 52SaKA[  
analytical capacity                             分析能力 (*Z)(O*z  
analytical procedures                               分析性程序 T e.Y#lCT$  
annual financial statements                        年度会计报表，年度财务报表 &)8:h+&Z  
appendix                                          附录，附表 ZW-yP2  
applicable                                         适用的 D!Q">6_"z  
applicable laws and regulations                 适用的法规 |S_T^'<W  
application systems                                  应用系统 Gn\_+Pj$  
apply consistently                              一贯地执行，一贯地实施 P<PJ)>  
appropriate                                       适当的，合适的； E4gYemuN  
征用，挪用 {G|,\O1  
appropriate authorization                          适当的授权 3;)>Fs;  
appropriateness of audit evidence                    审计证据的适当性 ?Eg(Gu.J  
approval                                    批准，核准 0]>u)%  
assertion                                    (会计报表上的)认定；确认 P7J>+cm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K\>tA)IPSV  
asset                                                 资产，财产 3Vsc 9B"w  
asset restructuring                             资产重组 Vx(B{5>Vu  
assignment of duties                                 职责的划分 J1/?JfF  
assistant                                     助理，助理人员 &K[_J  
associated company                                 联属公司，联营公司 _9faBrzd  
association                                        联合，结合；协会，社团 b^ L \>3  
assumption                                       假设，假定 9iXeBC  
at a given date                                         在某一特定时日 Mx6@$tQ%  
attestation                                         鉴证，公证 ;>506jZ  
attestation service                             鉴证服务 e8y;.D[2  
audit adjustment                                审计调整 il}%7b-  
audit areas                                        审计领域 w<C#Bka  
audit conclusion                                审计结论 X- pqw~$  
audit effectiveness                             审计效果 x1Lb*3Fe  
audit efficiency                                  审计效率 ` BDLW%aL  
audit engagement letter                      审计业务约定书 $u7;TW6QD  
audit evidence                                          审计证据 3Dg,GaRk  
audit fee                                    审计费 ZZWD8AX  
audit files                                          审计档案 'Hc-~l>D  
audit findings                                     审计中发现的事项 2]I4M[|&z  
audit implementation stage                        审计实施阶段 P#pn*L*"T  
audit mark                                        审计标识 rE iKi  
audit materiality                                 审计重要性 E_Im^a  
audit method                                     审计方法 L>MLi3{  
audit objective                                         审计目标，审计目的 nS/)
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audit of financial statements                      会计报表审计，财务报表审计 bQE};wM,  
audit opinion                                     审计意见 4
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audit period                                      被审计期间，被审计年度 y@ ML/9X8q  
audit plan                                          审计计划 EM]s/LD@%  
audit planning                                    编制审计计划，制定审计计划，审计计划 zBo1P(kek  
audit planning stage                                  审计计划阶段 WEFlV4/  
audit procedure                                审计程序 EzDk}uKY0R  
audit programme                               审计程序表，具体审计计划 Ol1e/Wv  
audit report                                       审计报告 7P"| J\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 wyp|qIS;  
audit report with a qualified opinion                 有保留意见的审计报告 4/mig0"N.  
audit report with an adverse opinion                否定意见的审计报告 cS>e?  
audit report with dual dates                      双重日期审计报告 SPN5dE.@  
audit reporting stage                                 审计报告阶段 Nqw&< x+  
audit responsibility                                   审计责任 =Qh\D  
audit results                                      审计结果 A{UULVp  
audit risk                                          审计风险 :/ y1y
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audit sampling                                          审计抽样 Lk~ho?^`  
audit sampling techniques                         审计抽样方法，审计抽样技术 k9)jjR*XxG  
audit strategies                                  审计策略 .^N/peUq  
audit summary                                         审计总结，审计小结 0.dgoq3u  
audit team                                         审计小组 .}'qUPNR  
audit test                                    审计测试 RMX:9aQ3F  
audit trail                                          审计轨迹 }MRd@ 0-?!  
audit work                                        审计工作 ~3WM5 fv  
audit working paper                                 审计工作底稿 aD=a,  
audited financial statement                        审计会计报表，已审计财务报表 cU0s p   
Auditing Guidelines (the～)                      审计规范指南 W4[V}s5u  
auditing standards                             审计准则 ]GN7+8l  
audit-oriented working paper                          (审计)业务类工作底稿 ^ s1Q*He  
authorisation                                     授权 f&}k^>N#3  
authorisation of transaction                       交易的授权 [`p=(/I&L  
availability                                         可获得性 K/A*<<r ~  
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balance                                      余额；差额；平衡 /E Bo3 `  
balance sheet                                    资产负债表 +u!0rLb  
bank                                                 银行 ^
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bank account                                    银行账户，银行户头 [PQ?#:r  
bank statement                                 银行对账单 v[#9+6P=  
barter transaction                              易货交易，以物换物交易 K#*reJ}K  
basis of audit                                    审计依据 >2~+.WePu  
basis of preparation                                (会计报表的)编制基础 SGh1 DB  
book of account                               账目，账簿 Y3r%B9~  
borrowing                                         借款，贷款，借债 D
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branch                                              分支，分支机构，分店 )ap_Z6  
brought forward                                (账户余额等的)承上年，承上期，承上页 U Z.=aQ}M  
budget                                              预算 8CnRi  
building                                      建筑物；大楼 !6s"]WvF  
business conditions                                  业务情况，经营情况 T?:glp[4I  
business licence                               (企业等的)营业执照  -QOw8vm  
business relation                                业务关系 HFwN  
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