[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 s|YY i~  
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审计词汇英汉对照 ^PO0(rh  
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ability to continue as a going concern               持续经营能力 sg{>- KHM  
acceptability                                     可接受性，可接受程度 Fpl<2eBg4  
acceptable level of detection risk                     检查风险的可接受水平 SbrBlP:G  
acceptance of engagement                       接受委托 qky{]qNW  
accepting the engagement for the first time              首次接受委托 8%I4jL<  
access to asset                                         对资产的接触 r's4 -\  
according to                                     根据，依据，依照 dLG5yx\js  
account balance                                账户余额 J1&G1\G|s=  
account for                                       对……进行会计处理，核算；解释 B3e{'14  
accounting                                        会计，会计学 GXJJOy1"!  
accounting advisory serve                        会计咨询服务 <d
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accounting firm                                 会计师事务所 sm/l'e  
accounting information                      会计信息，会计资料 &&TQ0w&T
 
accounting period                             会计期间 :!J!l u  
accounting policies                                   会计政策 L@9"6&  
accounting professional bodies                 会计职业组织，会计职业团体 Mt<TEr}7Z=  
accounting records                                   会计记录 `fc2vaSH =  
accounting responsibility                           会计责任 ,]1K^UeZ  
accounting service                             会计服务 m>:3Ku  
accounting standards                                会计准则 pOpie5)7X  
Accounting Standards for Business Enterprises       企业会计准则 !&ac}uD^g  
accounting system                             会计系统 Jc:*X4-'  
accounting treatment                                会计处理 M*{EK  
accuracy                                    准确性，精确性 ]hN%~ ~$>  
additional audit procedures                      追加审计程序 Mryi
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addressee                                         收件人，收信人 qtD3<iWV  
Administration of State-owned Assets  (the～)     国有资产管理局 YM/^-[k3  
administrative laws and regulations                 行政法规 cPkN)+K  
adverse impact                                 不利影响，负面影响 lRX*\M\`  
adverse opinion                                反对意见 [gQ* y~N  
advisory group                                  咨询组，顾问组 I4gyGg$H  
agency fee                                        代理费，代理费用 a/{T;=_GY  
aggregate                                          总计，合计为…… '72ZLdi}-  
alternation of document and record                 变造文件和记录 2Pasmh  
alternative audit procedures                      替代审计程序，备选审计程序 kce+aiv|u  
amend                                              修改，修订 \P+lb-~\"  
amortisation                                      摊销 x^;nQas;  
analytical capacity                             分析能力 Ri"3o  
analytical procedures                               分析性程序 b:WlB[5  
annual financial statements                        年度会计报表，年度财务报表 \{P(s:  
appendix                                          附录，附表 VLkK6W.u  
applicable                                         适用的 e(,sFhR  
applicable laws and regulations                 适用的法规 /@Y/(+DE  
application systems                                  应用系统 LezM=om.  
apply consistently                              一贯地执行，一贯地实施 ^t? P32GJ  
appropriate                                       适当的，合适的； CXb)k.L  
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appropriate authorization                          适当的授权 sn]8h2z  
appropriateness of audit evidence                    审计证据的适当性 =uIu0_v  
approval                                    批准，核准 M~zdcVTbH  
assertion                                    (会计报表上的)认定；确认 Z~9\7QJn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 N?ky2wG  
asset                                                 资产，财产 Y*dzoN.sW  
asset restructuring                             资产重组 RiIJ#:6+^I  
assignment of duties                                 职责的划分 Cn[ `]  
assistant                                     助理，助理人员 $ GL$ iA  
associated company                                 联属公司，联营公司
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association                                        联合，结合；协会，社团 I.euuzBgA  
assumption                                       假设，假定 Jx[
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at a given date                                         在某一特定时日 8m2-fuJz  
attestation                                         鉴证，公证 Yq $(Ex  
attestation service                             鉴证服务 BOoLs(p  
audit adjustment                                审计调整 6&`.C/"2  
audit areas                                        审计领域 '/Hx0]V  
audit conclusion                                审计结论 +Y0Wiwr'  
audit effectiveness                             审计效果 Ir_K83VM  
audit efficiency                                  审计效率 ;SEH|_/  
audit engagement letter                      审计业务约定书 F9^
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audit evidence                                          审计证据 n[[rI0]g  
audit fee                                    审计费 l+*^P'0u  
audit files                                          审计档案 Z1wN+Y.CA  
audit findings                                     审计中发现的事项 "nf.kj:>  
audit implementation stage                        审计实施阶段 <9@I50;  
audit mark                                        审计标识 `u3to{  
audit materiality                                 审计重要性 U:M?Ji
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audit method                                     审计方法 KE] !7+8-  
audit objective                                         审计目标，审计目的 f|cd_?|  
audit of financial statements                      会计报表审计，财务报表审计 qHt!)j9GKv  
audit opinion                                     审计意见 %}MZWf{  
audit period                                      被审计期间，被审计年度 SYOND>E  
audit plan                                          审计计划 Vp.($  
audit planning                                    编制审计计划，制定审计计划，审计计划 1l"A7 V  
audit planning stage                                  审计计划阶段 k+f!)7_  
audit procedure                                审计程序 L6fc_Mo.EE  
audit programme                               审计程序表，具体审计计划 loZJV M  
audit report                                       审计报告 kQxY"HD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *Sm$FMWQ  
audit report with a qualified opinion                 有保留意见的审计报告 R f+ogLa=  
audit report with an adverse opinion                否定意见的审计报告 [k ZvBd  
audit report with dual dates                      双重日期审计报告 4=9To|U*  
audit reporting stage                                 审计报告阶段 ]s?BwLU6  
audit responsibility                                   审计责任 R+ lwOVX  
audit results                                      审计结果 T@;z o8:  
audit risk                                          审计风险 <(TTYf8lS  
audit sampling                                          审计抽样 > nDx)!I  
audit sampling techniques                         审计抽样方法，审计抽样技术 U N1HBW;  
audit strategies                                  审计策略 Uvgv<OR`_  
audit summary                                         审计总结，审计小结 p6$ QTx  
audit team                                         审计小组 O['gp~P"  
audit test                                    审计测试 ,Drd s"H  
audit trail                                          审计轨迹 oe}nrkmb  
audit work                                        审计工作 4&~ft  
audit working paper                                 审计工作底稿 7SE\(K=<%  
audited financial statement                        审计会计报表，已审计财务报表 _
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Auditing Guidelines (the～)                      审计规范指南 1a;Le8  
auditing standards                             审计准则 T^x7w+  
audit-oriented working paper                          (审计)业务类工作底稿 O4ciD1  
authorisation                                     授权 ({ads_l  
authorisation of transaction                       交易的授权 >:%i,K*AM  
availability                                         可获得性 S0eD 2  
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balance                                      余额；差额；平衡 h@7Shp  
balance sheet                                    资产负债表 D^W6Cq5\  
bank                                                 银行 h?jy'>T?b2  
bank account                                    银行账户，银行户头 :?2+'+%'  
bank statement                                 银行对账单 )sWdN(E3  
barter transaction                              易货交易，以物换物交易 h7c8K)ntnf  
basis of audit                                    审计依据 IT5AB?bxH  
basis of preparation                                (会计报表的)编制基础 OM*N)*  
book of account                               账目，账簿 /Y_F"
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borrowing                                         借款，贷款，借债 Ml1yk)3G  
branch                                              分支，分支机构，分店 55 )!cw4  
brought forward                                (账户余额等的)承上年，承上期，承上页 QkBT,c  
budget                                              预算 }A3(g$8KR  
building                                      建筑物；大楼 L!x7]g,^  
business conditions                                  业务情况，经营情况 p:U9#(v)  
business licence                               (企业等的)营业执照 W|_  @ju  
business relation                                业务关系 }2:/&H'  
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