[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 H:9Z.|{Gv  
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审计词汇英汉对照 %ux%=@%  
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ability to continue as a going concern               持续经营能力 sj;8[Xy's  
acceptability                                     可接受性，可接受程度 a[TR_uR  
acceptable level of detection risk                     检查风险的可接受水平 |n9~2R  
acceptance of engagement                       接受委托 T3po.Km\{  
accepting the engagement for the first time              首次接受委托 QF^_4Yn  
access to asset                                         对资产的接触 ~ou1{NS  
according to                                     根据，依据，依照 Y|ONCc  
account balance                                账户余额 QuuR_Ao?c'  
account for                                       对……进行会计处理，核算；解释 Uh.XL=wY  
accounting                                        会计，会计学 C;m7~R  
accounting advisory serve                        会计咨询服务 HN'r ZAZ(  
accounting firm                                 会计师事务所 +rEq E/QF  
accounting information                      会计信息，会计资料 >dH5n$Gb  
accounting period                             会计期间 Jvi"K  
accounting policies                                   会计政策 yX:A?U  
accounting professional bodies                 会计职业组织，会计职业团体 f.f5f%lO~  
accounting records                                   会计记录 KP)BD;  
accounting responsibility                           会计责任 [~&C6pR  
accounting service                             会计服务 g8+w?Zn}  
accounting standards                                会计准则 U3SF'r8  
Accounting Standards for Business Enterprises       企业会计准则 ^B9rt\,q  
accounting system                             会计系统 99XbpP55  
accounting treatment                                会计处理 }@IRReQ  
accuracy                                    准确性，精确性 }z/;^``  
additional audit procedures                      追加审计程序 8?qEv,W  
addressee                                         收件人，收信人 1_JxDT,=>  
Administration of State-owned Assets  (the～)     国有资产管理局 + -e8MvP  
administrative laws and regulations                 行政法规 ]7WBoC8  
adverse impact                                 不利影响，负面影响 <pd6,
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adverse opinion                                反对意见 M1._{Jw5  
advisory group                                  咨询组，顾问组 qX'w}nJ}H}  
agency fee                                        代理费，代理费用 W#cr9"'Ta  
aggregate                                          总计，合计为…… X1*6qd+E  
alternation of document and record                 变造文件和记录 XOl]s?6H$  
alternative audit procedures                      替代审计程序，备选审计程序 bS 'a)  
amend                                              修改，修订 a/@<KnT  
amortisation                                      摊销 COS(pfC  
analytical capacity                             分析能力 /'|'3J]HP  
analytical procedures                               分析性程序 jF}z v  
annual financial statements                        年度会计报表，年度财务报表 ]+\@ _1<ZI  
appendix                                          附录，附表 Ks&~VU  
applicable                                         适用的 >V
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applicable laws and regulations                 适用的法规 ]a% *$TF  
application systems                                  应用系统 iQ= %iou  
apply consistently                              一贯地执行，一贯地实施 A YHfe#!  
appropriate                                       适当的，合适的； <j1l&H|ux,  
征用，挪用 yHW=,V.  
appropriate authorization                          适当的授权 fgFBOpG%Gq  
appropriateness of audit evidence                    审计证据的适当性 V43pZ]YZ>  
approval                                    批准，核准 )c@I|L  
assertion                                    (会计报表上的)认定；确认 f~Dl;f~H_;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9kPwUAw  
asset                                                 资产，财产 Z<a6U 3  
asset restructuring                             资产重组 9IL#\:d1  
assignment of duties                                 职责的划分 dfB#+wh  
assistant                                     助理，助理人员 5GK=R aV  
associated company                                 联属公司，联营公司 fFXG;Q8&  
association                                        联合，结合；协会，社团 )>LQ{X.  
assumption                                       假设，假定 ?WWnt^  
at a given date                                         在某一特定时日 RMB?H)p+  
attestation                                         鉴证，公证 ~CRr)(M  
attestation service                             鉴证服务 SdUt
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audit adjustment                                审计调整 UTQ$sg|7p  
audit areas                                        审计领域 b2 ~~!C  
audit conclusion                                审计结论 VVuL+i  
audit effectiveness                             审计效果 k/nOz*  
audit efficiency                                  审计效率 s-r$%9o5  
audit engagement letter                      审计业务约定书 sm}q&m]ad  
audit evidence                                          审计证据
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audit fee                                    审计费 (]0$^!YK  
audit files                                          审计档案 U{D ?1tF  
audit findings                                     审计中发现的事项 i;^ e6A>  
audit implementation stage                        审计实施阶段 8?W!U*0aS  
audit mark                                        审计标识 "}DuAs  
audit materiality                                 审计重要性 !B?/6XRUx  
audit method                                     审计方法 \s;]Tg  
audit objective                                         审计目标，审计目的 c=H(*#  
audit of financial statements                      会计报表审计，财务报表审计 zW%-Z6%D  
audit opinion                                     审计意见 w5jH#ja  
audit period                                      被审计期间，被审计年度 +SM $#  
audit plan                                          审计计划 'DF3|A],  
audit planning                                    编制审计计划，制定审计计划，审计计划 NTiJEzW}  
audit planning stage                                  审计计划阶段 yhEU*\:  
audit procedure                                审计程序  ;9c3IK@  
audit programme                               审计程序表，具体审计计划 Z~
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audit report                                       审计报告 VS^%PM#:/  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 r6]r+!63"  
audit report with a qualified opinion                 有保留意见的审计报告 2uw%0r3Vi6  
audit report with an adverse opinion                否定意见的审计报告 J{$C}8V  
audit report with dual dates                      双重日期审计报告 GZQ)TzR  
audit reporting stage                                 审计报告阶段 |LKhT4rE  
audit responsibility                                   审计责任 g=pz&cz;>\  
audit results                                      审计结果

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audit risk                                          审计风险 'jcDfv(v<  
audit sampling                                          审计抽样 >0+m  
audit sampling techniques                         审计抽样方法，审计抽样技术 `e~/  
audit strategies                                  审计策略 dk({J  
audit summary                                         审计总结，审计小结 .eXIbd<C  
audit team                                         审计小组 6fPuTQ}fY>  
audit test                                    审计测试 x{~-YzWho  
audit trail                                          审计轨迹 X=(8t 2  
audit work                                        审计工作 F$ Us! NN  
audit working paper                                 审计工作底稿 -'{ioHt&X/  
audited financial statement                        审计会计报表，已审计财务报表 *%ZfE,bu8<  
Auditing Guidelines (the～)                      审计规范指南 {^9,Dy_D  
auditing standards                             审计准则 *we3i  
audit-oriented working paper                          (审计)业务类工作底稿 n_v c}ame  
authorisation                                     授权 "eI-Y`O,  
authorisation of transaction                       交易的授权 mMrvr9%  
availability                                         可获得性 -J!F((jt  
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balance                                      余额；差额；平衡 /.05rTpp  
balance sheet                                    资产负债表 7r"!&P*,  
bank                                                 银行 Qo?"hgjlqm  
bank account                                    银行账户，银行户头 UOF5&>MLb  
bank statement                                 银行对账单 F#4?@W  
barter transaction                              易货交易，以物换物交易 ;^}cZ   
basis of audit                                    审计依据 AyNl,Xyc4  
basis of preparation                                (会计报表的)编制基础 {FQ dDIj#  
book of account                               账目，账簿 n5S$Dl  
borrowing                                         借款，贷款，借债 \R&`bAdk  
branch                                              分支，分支机构，分店 3X0^xUA6  
brought forward                                (账户余额等的)承上年，承上期，承上页 LLgN%!&  
budget                                              预算 T>n,@?#K  
building                                      建筑物；大楼 }K"=sE  
business conditions                                  业务情况，经营情况 zfi{SO l  
business licence                               (企业等的)营业执照 &[S)zR=?  
business relation                                业务关系 y+Q!4A  
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