[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 .wvgHi  
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审计词汇英汉对照 L_{gM`UFc  
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ability to continue as a going concern               持续经营能力 4E 32DG*  
acceptability                                     可接受性，可接受程度 &(/QJ`*8  
acceptable level of detection risk                     检查风险的可接受水平 "IuPg=|#  
acceptance of engagement                       接受委托 -?Kd[Ma  
accepting the engagement for the first time              首次接受委托 >'g>CD!  
access to asset                                         对资产的接触 R^+,D  
according to                                     根据，依据，依照 y??^[ sB  
account balance                                账户余额 \s^4f#  
account for                                       对……进行会计处理，核算；解释 <S@XK%  
accounting                                        会计，会计学 @?CEi#-  
accounting advisory serve                        会计咨询服务 -*AUCns#  
accounting firm                                 会计师事务所 Qt
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accounting information                      会计信息，会计资料 /Ps5Og  
accounting period                             会计期间 4khc *fh  
accounting policies                                   会计政策 g7@.Fa.u'!  
accounting professional bodies                 会计职业组织，会计职业团体 {T'M4y=)i  
accounting records                                   会计记录 ;oGpB#[zO  
accounting responsibility                           会计责任 YX{c06BHs  
accounting service                             会计服务 j~C-T%kYa  
accounting standards                                会计准则 "R %3v.Z  
Accounting Standards for Business Enterprises       企业会计准则 %z"${ zw  
accounting system                             会计系统 )FSa]1t;x  
accounting treatment                                会计处理 \@F~4,VT  
accuracy                                    准确性，精确性 m>&
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additional audit procedures                      追加审计程序 Gq0Q}[53  
addressee                                         收件人，收信人 7?W
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Administration of State-owned Assets  (the～)     国有资产管理局 0jmPj
 
administrative laws and regulations                 行政法规 0*F<tg,+]  
adverse impact                                 不利影响，负面影响 3Xl!Z^W  
adverse opinion                                反对意见 rPXy(d1<`S  
advisory group                                  咨询组，顾问组 J[{?Y'RUM  
agency fee                                        代理费，代理费用 W`gzMx  
aggregate                                          总计，合计为…… 07 #e{   
alternation of document and record                 变造文件和记录 cZl/8?dj}  
alternative audit procedures                      替代审计程序，备选审计程序 ZMGthI}~-  
amend                                              修改，修订 y\@INA^  
amortisation                                      摊销 `w K6B5>  
analytical capacity                             分析能力 zya2 O?s  
analytical procedures                               分析性程序 #Zj3SfU~`  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 (pT7m  
applicable                                         适用的 *EllE+M{n  
applicable laws and regulations                 适用的法规 N GL,j\(~7  
application systems                                  应用系统 5"mH6%d :8  
apply consistently                              一贯地执行，一贯地实施 =.\PG[  
appropriate                                       适当的，合适的； @;`d\lQ  
征用，挪用 rPUk%S  
appropriate authorization                          适当的授权 xjH({(/B>a  
appropriateness of audit evidence                    审计证据的适当性 2kW*Z7@D  
approval                                    批准，核准 R}T\<6Y  
assertion                                    (会计报表上的)认定；确认 lqZUU92;  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K6G+sBw[  
asset                                                 资产，财产 i>{.Y};  
asset restructuring                             资产重组 [Nv)37|W  
assignment of duties                                 职责的划分 QUKv :;  
assistant                                     助理，助理人员 <}('w/  
associated company                                 联属公司，联营公司 ,}a'h4C  
association                                        联合，结合；协会，社团 Ck>{7Gw  
assumption                                       假设，假定 F/w*[Xi Sh  
at a given date                                         在某一特定时日 .~7:o.BE`n  
attestation                                         鉴证，公证 |DkK7gw  
attestation service                             鉴证服务 Y0xn}:%K  
audit adjustment                                审计调整 0}q
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audit areas                                        审计领域 (Q F-=o  
audit conclusion                                审计结论 ':#DROe!  
audit effectiveness                             审计效果 ='Fh^]*5  
audit efficiency                                  审计效率 ?cKe~Q?3  
audit engagement letter                      审计业务约定书 "/0Vvy_|  
audit evidence                                          审计证据 !~fy".|x  
audit fee                                    审计费 Yx':~  
audit files                                          审计档案 J?_-Dg(=  
audit findings                                     审计中发现的事项 G6q*U,  
audit implementation stage                        审计实施阶段 V|j{#;  
audit mark                                        审计标识 EWK?vs  
audit materiality                                 审计重要性 4
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audit method                                     审计方法 sM6o(=>  
audit objective                                         审计目标，审计目的 ,&iZ*6=X?0  
audit of financial statements                      会计报表审计，财务报表审计 $VnPs!a  
audit opinion                                     审计意见 s}g3*_
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audit period                                      被审计期间，被审计年度 bmI6OIWl  
audit plan                                          审计计划 \fSo9$  
audit planning                                    编制审计计划，制定审计计划，审计计划 M@<r8M]G  
audit planning stage                                  审计计划阶段 DsCbMs=Y  
audit procedure                                审计程序 ;X%8I$Ba,  
audit programme                               审计程序表，具体审计计划 :@#6]W  
audit report                                       审计报告 X3R:^ff\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 }dpE>  
audit report with a qualified opinion                 有保留意见的审计报告 ra}t#Xt`  
audit report with an adverse opinion                否定意见的审计报告 SdNx SD$Q  
audit report with dual dates                      双重日期审计报告 {Y1&GO;  
audit reporting stage                                 审计报告阶段 gP
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audit responsibility                                   审计责任 4GG0jCNk  
audit results                                      审计结果 ]/{iIS_  
audit risk                                          审计风险 fR#W#n#m  
audit sampling                                          审计抽样 7g-{<d  
audit sampling techniques                         审计抽样方法，审计抽样技术 J!d=aGY0-  
audit strategies                                  审计策略 NuR3]Ja\0  
audit summary                                         审计总结，审计小结  EnP>  
audit team                                         审计小组 f[Xsri  
audit test                                    审计测试 3T~DeqAyw  
audit trail                                          审计轨迹 ui<Mnm_T;d  
audit work                                        审计工作 }.r)  
audit working paper                                 审计工作底稿 OPJ(ub  
audited financial statement                        审计会计报表，已审计财务报表 BY>]6SrP  
Auditing Guidelines (the～)                      审计规范指南 =k##*%  
auditing standards                             审计准则 W<T Ui51Y  
audit-oriented working paper                          (审计)业务类工作底稿  [ @9a  
authorisation                                     授权 *X8Pa;x  
authorisation of transaction                       交易的授权 cQrXrij;!  
availability                                         可获得性 tu6<>  
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balance                                      余额；差额；平衡 Dn:1Mtj-  
balance sheet                                    资产负债表 =+w/t9I[  
bank                                                 银行 Mw|lEctN0  
bank account                                    银行账户，银行户头 }%`f%/  
bank statement                                 银行对账单 SS!b`  
barter transaction                              易货交易，以物换物交易 "GX k;Y  
basis of audit                                    审计依据 l
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basis of preparation                                (会计报表的)编制基础 }gKY_e3  
book of account                               账目，账簿 2[i(XG{/  
borrowing                                         借款，贷款，借债 =}'7}0M_=  
branch                                              分支，分支机构，分店 T$1(6<:+.  
brought forward                                (账户余额等的)承上年，承上期，承上页 )0zg1z  
budget                                              预算 cp2a @  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 2Ws'3Jz  
business licence                               (企业等的)营业执照 qJ[wVNHh!  
business relation                                业务关系 qAi:F=> X  
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