[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 Ei<m/v  
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ability to continue as a going concern               持续经营能力 mBEMwJ}O`  
acceptability                                     可接受性，可接受程度 ?E,-P!&R  
acceptable level of detection risk                     检查风险的可接受水平 iSX HMp4V  
acceptance of engagement                       接受委托 ]Q
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accepting the engagement for the first time              首次接受委托 Ng1bjq}E2  
access to asset                                         对资产的接触 KR X\<@  
according to                                     根据，依据，依照 g[' 7$  
account balance                                账户余额 g*Pn_Yo[.  
account for                                       对……进行会计处理，核算；解释 Lf:#koaC  
accounting                                        会计，会计学 S}VN(g  
accounting advisory serve                        会计咨询服务 F >H\F@Wl  
accounting firm                                 会计师事务所 )gz]F_  
accounting information                      会计信息，会计资料 <00nu'Ex1v  
accounting period                             会计期间 n!sOKw  
accounting policies                                   会计政策 ^F qs,^~W  
accounting professional bodies                 会计职业组织，会计职业团体 Pc`)D:/}R  
accounting records                                   会计记录 Q8A+\LR~)  
accounting responsibility                           会计责任 z0x^HDAeC  
accounting service                             会计服务 mG1!~}[  
accounting standards                                会计准则 i1X!G|Awfv  
Accounting Standards for Business Enterprises       企业会计准则 pI.~j]*:{  
accounting system                             会计系统 q6hH]Q>w*  
accounting treatment                                会计处理 vM-kk:n7f  
accuracy                                    准确性，精确性 2s=zT5  
additional audit procedures                      追加审计程序 uP$i2Cy  
addressee                                         收件人，收信人 QE pCU)  
Administration of State-owned Assets  (the～)     国有资产管理局 TD-B\ @_  
administrative laws and regulations                 行政法规 $2Awp@j  
adverse impact                                 不利影响，负面影响 Bp5%&T k  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 FRL;fF  
agency fee                                        代理费，代理费用  ^Y!$WP  
aggregate                                          总计，合计为…… ;dtA-EfOZ  
alternation of document and record                 变造文件和记录 <pXOE-G5  
alternative audit procedures                      替代审计程序，备选审计程序 T *S)U ;  
amend                                              修改，修订 mKE'l'9A_  
amortisation                                      摊销 'K}2m  
analytical capacity                             分析能力 `
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analytical procedures                               分析性程序 V6+:g=@U-l  
annual financial statements                        年度会计报表，年度财务报表 K47.zu  
appendix                                          附录，附表 vXZP>  
applicable                                         适用的 9':Hh'  
applicable laws and regulations                 适用的法规 `9k\~D=D~  
application systems                                  应用系统 Hq~ SRc~  
apply consistently                              一贯地执行，一贯地实施 w11L@t[5W8  
appropriate                                       适当的，合适的； xSO5?eR"u  
征用，挪用 eL'fJcjw<  
appropriate authorization                          适当的授权 Ted tmX$  
appropriateness of audit evidence                    审计证据的适当性 $C,`^n'  
approval                                    批准，核准 t'yh&44_  
assertion                                    (会计报表上的)认定；确认 ?=1i:h  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Q/J<$W*,  
asset                                                 资产，财产 _RS CyV  
asset restructuring                             资产重组 \F\xZ.r  
assignment of duties                                 职责的划分 ,,1y0s0`  
assistant                                     助理，助理人员 .g7\+aiTUd  
associated company                                 联属公司，联营公司 8
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association                                        联合，结合；协会，社团 6-\' *5r  
assumption                                       假设，假定 +;*4.}  
at a given date                                         在某一特定时日 z
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attestation                                         鉴证，公证 t? b@l<,s  
attestation service                             鉴证服务 @HE? G  
audit adjustment                                审计调整 :T>OJ"p  
audit areas                                        审计领域 &LG|YvMY6  
audit conclusion                                审计结论 #)i+'L8  
audit effectiveness                             审计效果 X)=m4\R  
audit efficiency                                  审计效率 {iCX?Sb  
audit engagement letter                      审计业务约定书 }jP/XO1f  
audit evidence                                          审计证据 D(Q]ddUi'  
audit fee                                    审计费 Q \SSv;3_  
audit files                                          审计档案 ~ 588md :  
audit findings                                     审计中发现的事项 mVN\  
audit implementation stage                        审计实施阶段 (]VY==t~  
audit mark                                        审计标识 \4 +HNy3  
audit materiality                                 审计重要性 Z0v&AD=  
audit method                                     审计方法 snNB;hkj  
audit objective                                         审计目标，审计目的 ]l3Y=Cl  
audit of financial statements                      会计报表审计，财务报表审计 |oePB<N  
audit opinion                                     审计意见 b_u; `^  
audit period                                      被审计期间，被审计年度 T11>&K)  
audit plan                                          审计计划 $Y\7E/T  
audit planning                                    编制审计计划，制定审计计划，审计计划 P)hGe3  
audit planning stage                                  审计计划阶段 !w0=&/Y{R  
audit procedure                                审计程序 ]r%fAmj  
audit programme                               审计程序表，具体审计计划 dDAl n+  
audit report                                       审计报告 yMmUOIxk\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2z A xGX  
audit report with a qualified opinion                 有保留意见的审计报告 /%F,
  
audit report with an adverse opinion                否定意见的审计报告 T.B7QAI. H  
audit report with dual dates                      双重日期审计报告 <xrya_R?  
audit reporting stage                                 审计报告阶段 gR_Ex
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audit responsibility                                   审计责任 *+00  
audit results                                      审计结果 AM#s2.@  
audit risk                                          审计风险 zz<o4bR  
audit sampling                                          审计抽样 !/!Fc 'A  
audit sampling techniques                         审计抽样方法，审计抽样技术 ux17q>G  
audit strategies                                  审计策略 w4&\-S#  
audit summary                                         审计总结，审计小结 SLH;iqPT  
audit team                                         审计小组 !CY*
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audit test                                    审计测试 79k+R9m  
audit trail                                          审计轨迹 /)dyAX(  
audit work                                        审计工作 y@AUSh;  
audit working paper                                 审计工作底稿 lS!O(NzqE'  
audited financial statement                        审计会计报表，已审计财务报表 G,1g~h%I$  
Auditing Guidelines (the～)                      审计规范指南 t1$pl6&,  
auditing standards                             审计准则 5`i+aH(  
audit-oriented working paper                          (审计)业务类工作底稿 V@EyU/VJ  
authorisation                                     授权 l%?()]y
  
authorisation of transaction                       交易的授权  H =&K_  
availability                                         可获得性 10GU2a$0"$  
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balance                                      余额；差额；平衡 1CJAFi>%D  
balance sheet                                    资产负债表 9Sa6v?sRor  
bank                                                 银行 }D3hP|.X  
bank account                                    银行账户，银行户头 9A|9:OdG1  
bank statement                                 银行对账单 )wdd"*hv  
barter transaction                              易货交易，以物换物交易 a1QW0d  
basis of audit                                    审计依据 [9F  
basis of preparation                                (会计报表的)编制基础 WD*z..`  
book of account                               账目，账簿 Um* &S.y  
borrowing                                         借款，贷款，借债 Gq%,'amf  
branch                                              分支，分支机构，分店 Sogt?]HB$  
brought forward                                (账户余额等的)承上年，承上期，承上页 sWKdqs  
budget                                              预算 ,Vof<,x0  
building                                      建筑物；大楼 ~\
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business conditions                                  业务情况，经营情况 o!c~"  
business licence                               (企业等的)营业执照 }gE^HH'  
business relation                                业务关系 8KKhD$  
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