[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 }"2 0:  
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审计词汇英汉对照 r8}GiP0|  
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ability to continue as a going concern               持续经营能力 J}nE,U
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acceptability                                     可接受性，可接受程度 =uIu0_v  
acceptable level of detection risk                     检查风险的可接受水平 B}C"Xc  
acceptance of engagement                       接受委托 W{?7Pn?1`  
accepting the engagement for the first time              首次接受委托 Y_xPr%%A  
access to asset                                         对资产的接触 -{-w5_B$  
according to                                     根据，依据，依照 xmT(yv,  
account balance                                账户余额 W,}HQ  
account for                                       对……进行会计处理，核算；解释 PG
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accounting                                        会计，会计学 <._MNHC  
accounting advisory serve                        会计咨询服务 m("! M~1  
accounting firm                                 会计师事务所 oost}%WxN  
accounting information                      会计信息，会计资料 Tmg~ZI:MW  
accounting period                             会计期间 K#}DX
q  
accounting policies                                   会计政策 +79?}|  
accounting professional bodies                 会计职业组织，会计职业团体 '&xv)tno  
accounting records                                   会计记录 ~ub Gx  
accounting responsibility                           会计责任 +Y0Wiwr'  
accounting service                             会计服务 rH8w||S2U  
accounting standards                                会计准则 ?Xx,[
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Accounting Standards for Business Enterprises       企业会计准则 JD^(L~n]  
accounting system                             会计系统 mh2t ' O  
accounting treatment                                会计处理 6dt] $  
accuracy                                    准确性，精确性 !gWV4vC  
additional audit procedures                      追加审计程序 w<lHY=z E  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 1t WKH  
administrative laws and regulations                 行政法规 e #>wv]V  
adverse impact                                 不利影响，负面影响  I?.$  
adverse opinion                                反对意见 f|cd_?|  
advisory group                                  咨询组，顾问组 qHt!)j9GKv  
agency fee                                        代理费，代理费用 rLw,?  
aggregate                                          总计，合计为…… SYOND>E  
alternation of document and record                 变造文件和记录 Vp.($  
alternative audit procedures                      替代审计程序，备选审计程序 l(-6pP5`  
amend                                              修改，修订 cP''  
amortisation                                      摊销 .nJErC##  
analytical capacity                             分析能力 ~ou*' w@  
analytical procedures                               分析性程序 35%'HFt_  
annual financial statements                        年度会计报表，年度财务报表 HcXyU/>D  
appendix                                          附录，附表 82WXgB>  
applicable                                         适用的 =cs;avtL  
applicable laws and regulations                 适用的法规 z)='MKrEt-  
application systems                                  应用系统 %fGS< W;  
apply consistently                              一贯地执行，一贯地实施 %K@D{)r_^  
appropriate                                       适当的，合适的； ;\DXRKR  
征用，挪用 cor? #  
appropriate authorization                          适当的授权 vd c k  
appropriateness of audit evidence                    审计证据的适当性 TPZZln'3   
approval                                    批准，核准 q+>J'UGb  
assertion                                    (会计报表上的)认定；确认 )2C_6eR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0(iTnzx0  
asset                                                 资产，财产 c^S^"M|  
asset restructuring                             资产重组 +R@5e+auQ.  
assignment of duties                                 职责的划分 {w$1_GU  
assistant                                     助理，助理人员 qPK3"fzH  
associated company                                 联属公司，联营公司 u.YPb@  
association                                        联合，结合；协会，社团 $?Y Ry_SI  
assumption                                       假设，假定 vz</|s  
at a given date                                         在某一特定时日 ~@S5*(&8  
attestation                                         鉴证，公证 //2G5F;  
attestation service                             鉴证服务 @%q0fj8b  
audit adjustment                                审计调整 ja3wXz$2  
audit areas                                        审计领域 3/RmJ`c{  
audit conclusion                                审计结论 7afD^H%  
audit effectiveness                             审计效果 X 2hV)8Sk  
audit efficiency                                  审计效率 br*L|s\P\9  
audit engagement letter                      审计业务约定书 vE0Ty9OH"]  
audit evidence                                          审计证据 @C{ IgV  
audit fee                                    审计费 ]X?~Cz/wl  
audit files                                          审计档案 8;mn7XX  
audit findings                                     审计中发现的事项 eN fo8xUG  
audit implementation stage                        审计实施阶段 Y0:y72mK  
audit mark                                        审计标识 4h\MSTF*  
audit materiality                                 审计重要性 3 [: x#r  
audit method                                     审计方法 >Ip>x!wi  
audit objective                                         审计目标，审计目的 \Q7Nz2X  
audit of financial statements                      会计报表审计，财务报表审计 p&ytUTna  
audit opinion                                     审计意见 `d2}>  
audit period                                      被审计期间，被审计年度 ("<3w2Vlh  
audit plan                                          审计计划 /.l8Jb4  
audit planning                                    编制审计计划，制定审计计划，审计计划 Xm`jD'G  
audit planning stage                                  审计计划阶段 dtw1Am#Ci  
audit procedure                                审计程序 ~gQ$etP d  
audit programme                               审计程序表，具体审计计划 -H5n>j0!{  
audit report                                       审计报告 2qLRcA=R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 3YVG|Bc~_  
audit report with a qualified opinion                 有保留意见的审计报告  m/gl7+  
audit report with an adverse opinion                否定意见的审计报告 o65:)z u  
audit report with dual dates                      双重日期审计报告 -e_IDE  
audit reporting stage                                 审计报告阶段 1A"h!;0  
audit responsibility                                   审计责任 KoZ" yD  
audit results                                      审计结果 TkXD#%nFY  
audit risk                                          审计风险 ,rVm81-2  
audit sampling                                          审计抽样 7K>FCT  
audit sampling techniques                         审计抽样方法，审计抽样技术 Y0fX\6=h  
audit strategies                                  审计策略 
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audit summary                                         审计总结，审计小结 `VX]vumG  
audit team                                         审计小组 2j&-3W$^  
audit test                                    审计测试 GzxtC&  
audit trail                                          审计轨迹 s1.YH?A;  
audit work                                        审计工作 0i/l2&x*k]  
audit working paper                                 审计工作底稿 iD+Q\l;%  
audited financial statement                        审计会计报表，已审计财务报表 yb*P&si5bY  
Auditing Guidelines (the～)                      审计规范指南 7t=e"|^  
auditing standards                             审计准则 25]Mi2 _
 
audit-oriented working paper                          (审计)业务类工作底稿 Jy?s'tc  
authorisation                                     授权 XF(0>-  
authorisation of transaction                       交易的授权 _Bm/v^(  
availability                                         可获得性 o?@,f/"5  
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balance                                      余额；差额；平衡 >Vz Gx(7q  
balance sheet                                    资产负债表 &0Yv*,4]  
bank                                                 银行 VZBT 'N  
bank account                                    银行账户，银行户头 )X2=x^u*U  
bank statement                                 银行对账单 F!OVx<  
barter transaction                              易货交易，以物换物交易 Q= IA|r
N  
basis of audit                                    审计依据 ?JO x9;`  
basis of preparation                                (会计报表的)编制基础 Sd/?xyF1(  
book of account                               账目，账簿 t &XH:w&j  
borrowing                                         借款，贷款，借债 ZLw7-H6Fh  
branch                                              分支，分支机构，分店 MT9c:7}
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brought forward                                (账户余额等的)承上年，承上期，承上页 ZRN*.  
budget                                              预算 -02cI}e  
building                                      建筑物；大楼 yk OJhd3  
business conditions                                  业务情况，经营情况 a
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business licence                               (企业等的)营业执照 m?bd 6'&FR  
business relation                                业务关系 x LR 2H>B}  
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