[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 0(y*EJA$  
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审计词汇英汉对照 }U_^zQfaj  
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ability to continue as a going concern               持续经营能力 fS4foMI63)  
acceptability                                     可接受性，可接受程度 K]m#~J3d>  
acceptable level of detection risk                     检查风险的可接受水平 5<(* +mP`  
acceptance of engagement                       接受委托 ]"T157F  
accepting the engagement for the first time              首次接受委托 UJ}}H}{  
access to asset                                         对资产的接触 *1dZs~_  
according to                                     根据，依据，依照 v"1&xe^4  
account balance                                账户余额 u;t<rEC2  
account for                                       对……进行会计处理，核算；解释 0cHcBxdF  
accounting                                        会计，会计学 0BC@wV  
accounting advisory serve                        会计咨询服务 UmVn:a  
accounting firm                                 会计师事务所 y ~  K8  
accounting information                      会计信息，会计资料 @H?OHpJ"`  
accounting period                             会计期间 RkG?R3 e  
accounting policies                                   会计政策 w]gLd  
accounting professional bodies                 会计职业组织，会计职业团体 .@&FJYkLYi  
accounting records                                   会计记录 QwhO/  
accounting responsibility                           会计责任 0e8  
accounting service                             会计服务 @JlT*:Dz  
accounting standards                                会计准则 ELwXp|L  
Accounting Standards for Business Enterprises       企业会计准则 oi0O4J%H  
accounting system                             会计系统 U=D;CjAh  
accounting treatment                                会计处理 {Ycgq%1>]  
accuracy                                    准确性，精确性 la{?
&75]  
additional audit procedures                      追加审计程序 9\!&c<i=  
addressee                                         收件人，收信人 c:K/0zY  
Administration of State-owned Assets  (the～)     国有资产管理局 F4\: 9ws  
administrative laws and regulations                 行政法规 ;b [>{Q;  
adverse impact                                 不利影响，负面影响 rwDLBpk  
adverse opinion                                反对意见 bnfeZR1m_  
advisory group                                  咨询组，顾问组 ZiR}S  
agency fee                                        代理费，代理费用 h:pgN,W}  
aggregate                                          总计，合计为…… z\tY A  
alternation of document and record                 变造文件和记录 O;VqrO  
alternative audit procedures                      替代审计程序，备选审计程序 &pI\VIx ?  
amend                                              修改，修订 |5;,]lbt  
amortisation                                      摊销 On);SN'  
analytical capacity                             分析能力 ^iEf"r  
analytical procedures                               分析性程序 auN
8M.  
annual financial statements                        年度会计报表，年度财务报表 l atm_\  
appendix                                          附录，附表 9'p| [?]v  
applicable                                         适用的 ruagJS)+  
applicable laws and regulations                 适用的法规 %. ((4 6)  
application systems                                  应用系统 ~W>{Dd(J_  
apply consistently                              一贯地执行，一贯地实施 EO+Ix7w  
appropriate                                       适当的，合适的； FiQ&g*=|  
征用，挪用 1W*Qc_5 v1  
appropriate authorization                          适当的授权 f
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appropriateness of audit evidence                    审计证据的适当性 ; ]%fFcy  
approval                                    批准，核准 \KJTR0EB:>  
assertion                                    (会计报表上的)认定；确认 ^'Lp<YJs6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Cx aI@+  
asset                                                 资产，财产 %pg)*>P h  
asset restructuring                             资产重组 0D4 4  
assignment of duties                                 职责的划分 %+/v")8+?  
assistant                                     助理，助理人员 * g+v*q X  
associated company                                 联属公司，联营公司 `ci  P  
association                                        联合，结合；协会，社团 dh]Hf,OLF  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 ~C 3Y/}  
attestation                                         鉴证，公证 A["6dbvv  
attestation service                             鉴证服务 ';.TQ_I7Y  
audit adjustment                                审计调整 (Ajhf}zJ  
audit areas                                        审计领域 2 br>{^T  
audit conclusion                                审计结论 2 O(k@M5E?  
audit effectiveness                             审计效果 b7xOm"X,N  
audit efficiency                                  审计效率 b?=r%D->w  
audit engagement letter                      审计业务约定书 q:>`|~M
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audit evidence                                          审计证据 miBCq
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audit fee                                    审计费 `&a8Wv  
audit files                                          审计档案 "nJMS6HJ[  
audit findings                                     审计中发现的事项 hTAc}'^$  
audit implementation stage                        审计实施阶段 e+Mm!\;`  
audit mark                                        审计标识 L9hL@  
audit materiality                                 审计重要性 mq<:^  
audit method                                     审计方法 &VjPdu57  
audit objective                                         审计目标，审计目的 6;Izw$X  
audit of financial statements                      会计报表审计，财务报表审计 3mE8tTA$R  
audit opinion                                     审计意见 tvJl-&'N  
audit period                                      被审计期间，被审计年度 78T;b7!-C  
audit plan                                          审计计划 !b
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audit planning                                    编制审计计划，制定审计计划，审计计划 :'
t"kS  
audit planning stage                                  审计计划阶段 QncjSaEE  
audit procedure                                审计程序 ]Gm&Kn>  
audit programme                               审计程序表，具体审计计划 iw(`7(*  
audit report                                       审计报告 Qmd2C&Xw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 31g1zdT!  
audit report with a qualified opinion                 有保留意见的审计报告 ?~^p:T  
audit report with an adverse opinion                否定意见的审计报告 %,N-M]Jf  
audit report with dual dates                      双重日期审计报告 pOy(XUV9O  
audit reporting stage                                 审计报告阶段 2DZ&g\|  
audit responsibility                                   审计责任 ?fU{?nI}>p  
audit results                                      审计结果 ieEtC,U  
audit risk                                          审计风险 (s1iYK  
audit sampling                                          审计抽样 2#`d:@r  
audit sampling techniques                         审计抽样方法，审计抽样技术 K=sk1<>)m  
audit strategies                                  审计策略 `ER#S_}  
audit summary                                         审计总结，审计小结 i+-=I+L3  
audit team                                         审计小组 MmfshnT N  
audit test                                    审计测试 5*"WS $  
audit trail                                          审计轨迹 5=poe@1g  
audit work                                        审计工作 l9rN!Q|  
audit working paper                                 审计工作底稿 !vr A\d  
audited financial statement                        审计会计报表，已审计财务报表 \>/AF<2"  
Auditing Guidelines (the～)                      审计规范指南 zS\m
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auditing standards                             审计准则 GO#eI]>/r  
audit-oriented working paper                          (审计)业务类工作底稿 48GaZ@v  
authorisation                                     授权 cJ,`71xop,  
authorisation of transaction                       交易的授权 up3mum  
availability                                         可获得性 Y^?PHz'Go  
B j,_{f =3;  
balance                                      余额；差额；平衡 S@L%X<Vm  
balance sheet                                    资产负债表 Df$Yn  
bank                                                 银行 dI,H :g  
bank account                                    银行账户，银行户头 ^^Q>AfTR.  
bank statement                                 银行对账单 %eu_Pr
6X  
barter transaction                              易货交易，以物换物交易 Z!?T&:  
basis of audit                                    审计依据 2Q/V D,yU  
basis of preparation                                (会计报表的)编制基础 H#`&!p  
book of account                               账目，账簿 MIv,$  
borrowing                                         借款，贷款，借债 % +$!ctn  
branch                                              分支，分支机构，分店 xiQd[[(sM  
brought forward                                (账户余额等的)承上年，承上期，承上页 NjA\*M9  
budget                                              预算 xO 1uHaL  
building                                      建筑物；大楼 1UH_"Q03  
business conditions                                  业务情况，经营情况 n22OPvp  
business licence                               (企业等的)营业执照 f2$<4Hhmm  
business relation                                业务关系 28,HZaXhc  
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