[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 )>7%pz  
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审计词汇英汉对照 SI_iI71  
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ability to continue as a going concern               持续经营能力 iU+nqY'  
acceptability                                     可接受性，可接受程度 AOp/d(vx5i  
acceptable level of detection risk                     检查风险的可接受水平 UwY-7Mmo  
acceptance of engagement                       接受委托 WS2osBc  
accepting the engagement for the first time              首次接受委托 ]0B|V2D#e  
access to asset                                         对资产的接触 Gq#~vr  
according to                                     根据，依据，依照 `d2,*KR  
account balance                                账户余额 @>x pYV  
account for                                       对……进行会计处理，核算；解释 NDO\B,7  
accounting                                        会计，会计学 @mt0kV9  
accounting advisory serve                        会计咨询服务 OOBhbpg!D  
accounting firm                                 会计师事务所 l$*=<tV  
accounting information                      会计信息，会计资料 pbHsR^  
accounting period                             会计期间 xw<OLWW  
accounting policies                                   会计政策 : t$l.+B  
accounting professional bodies                 会计职业组织，会计职业团体 Z.i{i^/#(  
accounting records                                   会计记录 ~Cc.cce5  
accounting responsibility                           会计责任 HftxS  
accounting service                             会计服务 @^ ik[9^H  
accounting standards                                会计准则 mgZf3?,)  
Accounting Standards for Business Enterprises       企业会计准则 O;[9_[  
accounting system                             会计系统 5~XN>>hp  
accounting treatment                                会计处理 'rb'7=z5  
accuracy                                    准确性，精确性 4*Z6}"  
additional audit procedures                      追加审计程序 G+*cpn  
addressee                                         收件人，收信人 02AI%OOH  
Administration of State-owned Assets  (the～)     国有资产管理局 9H]_4?aX  
administrative laws and regulations                 行政法规 w(nH D*nm  
adverse impact                                 不利影响，负面影响 ]J2:1
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adverse opinion                                反对意见 iF+ RnWX\  
advisory group                                  咨询组，顾问组 ?v}Bd!'+P  
agency fee                                        代理费，代理费用 |rRG=tG_'  
aggregate                                          总计，合计为…… :Zw@yt  
alternation of document and record                 变造文件和记录 f!t69nd%L  
alternative audit procedures                      替代审计程序，备选审计程序 G&eP5'B4i  
amend                                              修改，修订 Z
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amortisation                                      摊销 3b[jwCt  
analytical capacity                             分析能力 w-N1.^  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 >n.z)ZJ  
appendix                                          附录，附表 Ix
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applicable                                         适用的  _'x
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applicable laws and regulations                 适用的法规 ts9pM~_~  
application systems                                  应用系统 P}3}ek1Ax  
apply consistently                              一贯地执行，一贯地实施 7q9gngT1LA  
appropriate                                       适当的，合适的； `BZ&~vJ_  
征用，挪用 0>6DSQq~t(  
appropriate authorization                          适当的授权 }ublR&zlp
 
appropriateness of audit evidence                    审计证据的适当性 ?Ce#BwQ>  
approval                                    批准，核准 )E7 FA|  
assertion                                    (会计报表上的)认定；确认 7_KhV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 C idM(  
asset                                                 资产，财产 0WxCSL$#I  
asset restructuring                             资产重组 ;@4H5p  
assignment of duties                                 职责的划分 zz$ q5[n  
assistant                                     助理，助理人员 t]_S  
associated company                                 联属公司，联营公司 h=RDO  
association                                        联合，结合；协会，社团 ,i`h x, Rg  
assumption                                       假设，假定 \94j
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at a given date                                         在某一特定时日 P]<= ! F  
attestation                                         鉴证，公证 wod/&!)]A  
attestation service                             鉴证服务 s'a=_cN  
audit adjustment                                审计调整 T>]sQPg  
audit areas                                        审计领域 %I4zQiJ%  
audit conclusion                                审计结论 Nofu7xiDw[  
audit effectiveness                             审计效果 cHvF*A  
audit efficiency                                  审计效率 \ a-CN>  
audit engagement letter                      审计业务约定书 ]= x 1`j  
audit evidence                                          审计证据 ?p8Qx\%*  
audit fee                                    审计费 @ 6xGJ,s  
audit files                                          审计档案 ]gd/ }m)1  
audit findings                                     审计中发现的事项 !r &Bn6*  
audit implementation stage                        审计实施阶段 6
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audit mark                                        审计标识 jD<pIHau  
audit materiality                                 审计重要性 E)'8U
 
audit method                                     审计方法 o$bUY7_  
audit objective                                         审计目标，审计目的 ?AsDk~3  
audit of financial statements                      会计报表审计，财务报表审计 5h_5Z
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audit opinion                                     审计意见 hFb fNB3  
audit period                                      被审计期间，被审计年度 $-pbw@7  
audit plan                                          审计计划 m3 IP7h'  
audit planning                                    编制审计计划，制定审计计划，审计计划 F$6?t.@J  
audit planning stage                                  审计计划阶段 a>Re^GT+z  
audit procedure                                审计程序 z&'f/w8  
audit programme                               审计程序表，具体审计计划 d?Y-;-|8Qh  
audit report                                       审计报告 =Lw3 \5l  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $iJnxqn  
audit report with a qualified opinion                 有保留意见的审计报告 [ #]jC[  
audit report with an adverse opinion                否定意见的审计报告 ;~tsF.=
 
audit report with dual dates                      双重日期审计报告 Jh2Wr!5  
audit reporting stage                                 审计报告阶段 QPg2Y<2  
audit responsibility                                   审计责任 el@XK}<dr  
audit results                                      审计结果 [yd6gH  
audit risk                                          审计风险 Gp1EJ2d8  
audit sampling                                          审计抽样 _nX%#/{  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?V+wjw  
audit strategies                                  审计策略 1mUTtYU  
audit summary                                         审计总结，审计小结 lBiovT  
audit team                                         审计小组 !kh{9I>M  
audit test                                    审计测试 1i,4".h?M  
audit trail                                          审计轨迹 G' Hh{_:  
audit work                                        审计工作 @InJ_
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audit working paper                                 审计工作底稿 0BC`iql5  
audited financial statement                        审计会计报表，已审计财务报表 PNmF}"  
Auditing Guidelines (the～)                      审计规范指南 8tZ};="F  
auditing standards                             审计准则 3X'W
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audit-oriented working paper                          (审计)业务类工作底稿 BvJ=iB<E  
authorisation                                     授权 FGVb@=TO>  
authorisation of transaction                       交易的授权 ZlM_m >,o  
availability                                         可获得性 %|?1B$s0  
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balance                                      余额；差额；平衡 t,Q'S`eTU  
balance sheet                                    资产负债表 [:pl-_.C  
bank                                                 银行 |Y{
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bank account                                    银行账户，银行户头 #<}kISV0  
bank statement                                 银行对账单 x^2 W?<  
barter transaction                              易货交易，以物换物交易 `@\^m_!}  
basis of audit                                    审计依据 2?1}ZXr  
basis of preparation                                (会计报表的)编制基础 M71R -B`-  
book of account                               账目，账簿 %gTVW!q  
borrowing                                         借款，贷款，借债 "`]'ZIx[R/  
branch                                              分支，分支机构，分店 Kw*
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brought forward                                (账户余额等的)承上年，承上期，承上页 Iv1c4"  
budget                                              预算 U$09p;~$Ww  
building                                      建筑物；大楼 C38XQLC  
business conditions                                  业务情况，经营情况 >nNl^ yqW  
business licence                               (企业等的)营业执照 x vJ^@w'  
business relation                                业务关系 |$Xf;N37t  
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