[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 Z=;+) #,  
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审计词汇英汉对照 ,H{ /@|RW  
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ability to continue as a going concern               持续经营能力 Bx(+uNQ  
acceptability                                     可接受性，可接受程度 )9,*s!)9  
acceptable level of detection risk                     检查风险的可接受水平 dhW;|  
acceptance of engagement                       接受委托 ,v"/3Ff{,  
accepting the engagement for the first time              首次接受委托 ^V^In-[!y:  
access to asset                                         对资产的接触 
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according to                                     根据，依据，依照 Q37VhScs  
account balance                                账户余额 NJYx.TL  
account for                                       对……进行会计处理，核算；解释 T;-Zl[H  
accounting                                        会计，会计学 V/5hEoDt  
accounting advisory serve                        会计咨询服务 `I$qMw,@  
accounting firm                                 会计师事务所 &77]h%B>  
accounting information                      会计信息，会计资料 M mg#Vy~  
accounting period                             会计期间 h;vD"!gP  
accounting policies                                   会计政策 1SBc:!2  
accounting professional bodies                 会计职业组织，会计职业团体 9Ao0$|@b  
accounting records                                   会计记录 ~A8%[.({5  
accounting responsibility                           会计责任 v{rc5 ]\R  
accounting service                             会计服务 c$f|a$$b   
accounting standards                                会计准则 i'!M<>7  
Accounting Standards for Business Enterprises       企业会计准则 UQ|zS alv,  
accounting system                             会计系统 $XS0:C0  
accounting treatment                                会计处理 mRCgKW<  
accuracy                                    准确性，精确性 oH+UuP2a-J  
additional audit procedures                      追加审计程序 <$liWAGX\  
addressee                                         收件人，收信人 6'C!Au  
Administration of State-owned Assets  (the～)     国有资产管理局 @S~'m;  
administrative laws and regulations                 行政法规 X.0/F6U  
adverse impact                                 不利影响，负面影响 w
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adverse opinion                                反对意见 *D1fSu!  
advisory group                                  咨询组，顾问组 Vvx(7p-GQ  
agency fee                                        代理费，代理费用 ^_<>o[qE  
aggregate                                          总计，合计为…… x7e  
alternation of document and record                 变造文件和记录 #e%.z+7I  
alternative audit procedures                      替代审计程序，备选审计程序 a@@!Eg A  
amend                                              修改，修订 y? [*qnPj  
amortisation                                      摊销 Y6A]dk  
analytical capacity                             分析能力 gB3&AQ  
analytical procedures                               分析性程序 e,E;\x &  
annual financial statements                        年度会计报表，年度财务报表 Fg a9  
appendix                                          附录，附表 | -Di/.  
applicable                                         适用的 (2@b ,w^  
applicable laws and regulations                 适用的法规 ilK8V4k<T)  
application systems                                  应用系统 + ZXGT  
apply consistently                              一贯地执行，一贯地实施 KGUpXMd^Z  
appropriate                                       适当的，合适的； yh_s( >sh  
征用，挪用 EpGe'S  
appropriate authorization                          适当的授权 {s8''+Q#(-  
appropriateness of audit evidence                    审计证据的适当性
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approval                                    批准，核准 3Gn2@`GC  
assertion                                    (会计报表上的)认定；确认 We#*.nr{3Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9[N'HpQ3  
asset                                                 资产，财产 nGW wXySq  
asset restructuring                             资产重组 kSNVI-Wzu  
assignment of duties                                 职责的划分 ?l,i(I  
assistant                                     助理，助理人员 jTws0=F*  
associated company                                 联属公司，联营公司 6@2p@eYo  
association                                        联合，结合；协会，社团 MbnV5b:X  
assumption                                       假设，假定 7\ff
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at a given date                                         在某一特定时日 uMsKF%m  
attestation                                         鉴证，公证 v03~=(  
attestation service                             鉴证服务 B4R,[WE"  
audit adjustment                                审计调整 QBto$!})  
audit areas                                        审计领域 =mqV&FgRo  
audit conclusion                                审计结论 <O$'3_S"D  
audit effectiveness                             审计效果 \)BKuIP  
audit efficiency                                  审计效率 qw87B!D  
audit engagement letter                      审计业务约定书 *ep!gT*4  
audit evidence                                          审计证据 4v2(YJ%u  
audit fee                                    审计费 d;#9xD'  
audit files                                          审计档案 =X&h5;x'  
audit findings                                     审计中发现的事项 ]^ O<WD  
audit implementation stage                        审计实施阶段 D3.sR\Hxf  
audit mark                                        审计标识 qC\$>QU}  
audit materiality                                 审计重要性 `ss]\46>  
audit method                                     审计方法 ;JL@V}L,  
audit objective                                         审计目标，审计目的 Tjs-+$P+  
audit of financial statements                      会计报表审计，财务报表审计 g8k
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audit opinion                                     审计意见 f`Wfw3  
audit period                                      被审计期间，被审计年度 |P? 8<8p  
audit plan                                          审计计划 kj0A%q#'}  
audit planning                                    编制审计计划，制定审计计划，审计计划 %aw/Y5  
audit planning stage                                  审计计划阶段 cjN4U [  
audit procedure                                审计程序 3C,e>zE}  
audit programme                               审计程序表，具体审计计划 N_0&3PUSM  
audit report                                       审计报告 #gN{8Yk>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 /v!H{Zw=c  
audit report with an adverse opinion                否定意见的审计报告 7DYD+N+T  
audit report with dual dates                      双重日期审计报告 RM<\bZPc  
audit reporting stage                                 审计报告阶段 [/#n+sz.A  
audit responsibility                                   审计责任 =D[h0U  
audit results                                      审计结果 P`bR;2o  
audit risk                                          审计风险 ?tA-`\E  
audit sampling                                          审计抽样 LnJ7i"Q  
audit sampling techniques                         审计抽样方法，审计抽样技术 q',a7Tf:  
audit strategies                                  审计策略 D[tGbk  
audit summary                                         审计总结，审计小结 },Z-w_H  
audit team                                         审计小组 JAiV7v4&R  
audit test                                    审计测试 ]lO$oO  
audit trail                                          审计轨迹 rz7yAm  
audit work                                        审计工作 +mxYz#reX  
audit working paper                                 审计工作底稿 -x_iqrB  
audited financial statement                        审计会计报表，已审计财务报表 r*p%e\ 3  
Auditing Guidelines (the～)                      审计规范指南 3:;%@4f  
auditing standards                             审计准则 Og*1pvN<  
audit-oriented working paper                          (审计)业务类工作底稿 rLKDeB  
authorisation                                     授权 hXrvb[6  
authorisation of transaction                       交易的授权 9MYt4  
availability                                         可获得性 0~S<}N  
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balance                                      余额；差额；平衡 T8m%_U#b  
balance sheet                                    资产负债表 v'@LuF'e8  
bank                                                 银行 &YMVoyVD  
bank account                                    银行账户，银行户头 .A `:o  
bank statement                                 银行对账单 11-uJVO~*  
barter transaction                              易货交易，以物换物交易 { o;0Fx  
basis of audit                                    审计依据 a0LX<}   
basis of preparation                                (会计报表的)编制基础 Fh/C{cX9g  
book of account                               账目，账簿 87>Qw,r  
borrowing                                         借款，贷款，借债 RI*%\~6t?  
branch                                              分支，分支机构，分店 9(PFd%  
brought forward                                (账户余额等的)承上年，承上期，承上页 %4 -pw|':  
budget                                              预算 'Qfy+_0  
building                                      建筑物；大楼 6?iP z?5  
business conditions                                  业务情况，经营情况 O71rLk;  
business licence                               (企业等的)营业执照
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business relation                                业务关系 <?7~,#AK  
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