[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 R:zjEhH)  
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审计词汇英汉对照 OE WIP  
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ability to continue as a going concern               持续经营能力 KR#Bj?fz-H  
acceptability                                     可接受性，可接受程度 FX 0
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acceptable level of detection risk                     检查风险的可接受水平 7'd_]e-.  
acceptance of engagement                       接受委托 ++BVn[ 1  
accepting the engagement for the first time              首次接受委托 t: r   
access to asset                                         对资产的接触 >i-cR4=LL{  
according to                                     根据，依据，依照 qVx0VR1:  
account balance                                账户余额 1P@&xcvS\  
account for                                       对……进行会计处理，核算；解释 =#SKN\4  
accounting                                        会计，会计学 "3W!p+W  
accounting advisory serve                        会计咨询服务 %#Fd0L  
accounting firm                                 会计师事务所 0(h *<g:  
accounting information                      会计信息，会计资料 |&o%c/  
accounting period                             会计期间 UIIR$,XB  
accounting policies                                   会计政策 ' w!o!_T6  
accounting professional bodies                 会计职业组织，会计职业团体 aa8WRf  
accounting records                                   会计记录 #P<v[O/rA  
accounting responsibility                           会计责任 Hi|'  
accounting service                             会计服务 rV54-K;`0  
accounting standards                                会计准则 W_ng B[  
Accounting Standards for Business Enterprises       企业会计准则 RV.* _FG  
accounting system                             会计系统 -%NT)o  
accounting treatment                                会计处理  0'%R@|  
accuracy                                    准确性，精确性 /m(vIl  
additional audit procedures                      追加审计程序 mM&H;W  
addressee                                         收件人，收信人 7?dB&m6W  
Administration of State-owned Assets  (the～)     国有资产管理局 UXnd~DA  
administrative laws and regulations                 行政法规 <$K%u?  
adverse impact                                 不利影响，负面影响 1B}6  zJ  
adverse opinion                                反对意见 J+kxb"#d  
advisory group                                  咨询组，顾问组 n
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agency fee                                        代理费，代理费用 ym{?vY h  
aggregate                                          总计，合计为…… 
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alternation of document and record                 变造文件和记录 K3M<%  
alternative audit procedures                      替代审计程序，备选审计程序 pg;agtI  
amend                                              修改，修订 g< M\zD  
amortisation                                      摊销 ej]^VS7w[r  
analytical capacity                             分析能力 ?S36)oZzg  
analytical procedures                               分析性程序 gQCkoQi:j  
annual financial statements                        年度会计报表，年度财务报表 ubjuuha"  
appendix                                          附录，附表 25NZIal<  
applicable                                         适用的 80x %wCY`  
applicable laws and regulations                 适用的法规 % Lhpj[C  
application systems                                  应用系统 :w_Zr 5H]  
apply consistently                              一贯地执行，一贯地实施 Ky[/7S5E  
appropriate                                       适当的，合适的； ck){N ?y  
征用，挪用 !LVWggk1  
appropriate authorization                          适当的授权 eo24I0
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appropriateness of audit evidence                    审计证据的适当性 x~?,
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approval                                    批准，核准 4w}\2&=  
assertion                                    (会计报表上的)认定；确认 =hH>]$J[  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 O&!+ni  
asset                                                 资产，财产 Ola>] 0l  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 !vHnMY~AG  
assistant                                     助理，助理人员 -SGR)  
associated company                                 联属公司，联营公司 +^iUY%pm  
association                                        联合，结合；协会，社团 h7)^$Hd  
assumption                                       假设，假定 k3da*vwE  
at a given date                                         在某一特定时日 }5z6b>EI9a  
attestation                                         鉴证，公证 NIY0f@1z-  
attestation service                             鉴证服务 7<<pP  
audit adjustment                                审计调整 T2P0(rEz  
audit areas                                        审计领域 &.y:QVR,!  
audit conclusion                                审计结论 5wmH3g#0  
audit effectiveness                             审计效果 :_~UO^*h  
audit efficiency                                  审计效率 vR pMZ)e  
audit engagement letter                      审计业务约定书 MRwls@z=  
audit evidence                                          审计证据 $]<CC`  
audit fee                                    审计费 VLQDktj&  
audit files                                          审计档案 WZ"NG|  
audit findings                                     审计中发现的事项 gYn1-/Z>I  
audit implementation stage                        审计实施阶段 B; r U  
audit mark                                        审计标识 >0k7#q}O  
audit materiality                                 审计重要性  9x0B9&  
audit method                                     审计方法 B$1e AwT9  
audit objective                                         审计目标，审计目的 D}XyT/8G3  
audit of financial statements                      会计报表审计，财务报表审计 0?qXDO&~  
audit opinion                                     审计意见 };o6|e:2E  
audit period                                      被审计期间，被审计年度 q(M[ij  
audit plan                                          审计计划 " ;_bB"q*  
audit planning                                    编制审计计划，制定审计计划，审计计划 : ~"^st_[!  
audit planning stage                                  审计计划阶段 2f9~:.NgF  
audit procedure                                审计程序 #O6SEK|Z  
audit programme                               审计程序表，具体审计计划 IAf,TKfe  
audit report                                       审计报告 ^hv   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 8>RGmue
 
audit report with a qualified opinion                 有保留意见的审计报告 Q#wASd.  
audit report with an adverse opinion                否定意见的审计报告 B q+RFo  
audit report with dual dates                      双重日期审计报告 z9}rT<hy  
audit reporting stage                                 审计报告阶段 d/!sHr69  
audit responsibility                                   审计责任 UK*+EEv  
audit results                                      审计结果 sesr`,m.,  
audit risk                                          审计风险  T OdH  
audit sampling                                          审计抽样 <mjH#aSy  
audit sampling techniques                         审计抽样方法，审计抽样技术 []/=!?5B  
audit strategies                                  审计策略 pg1o@^OuL  
audit summary                                         审计总结，审计小结 C18pK8-  
audit team                                         审计小组 mf=,6fx28  
audit test                                    审计测试 060<wjX6  
audit trail                                          审计轨迹 k!H;(B"s-  
audit work                                        审计工作 "%dWBvuO  
audit working paper                                 审计工作底稿 zhY VMQ  
audited financial statement                        审计会计报表，已审计财务报表 5gARGA  
Auditing Guidelines (the～)                      审计规范指南 .\= GfF'  
auditing standards                             审计准则 -l8n0P1+  
audit-oriented working paper                          (审计)业务类工作底稿 \u?z:mV  
authorisation                                     授权 s Z(LT'}  
authorisation of transaction                       交易的授权 mVfg+d(  
availability                                         可获得性 B;XFPQ#b  
B q {@j$fMt0  
balance                                      余额；差额；平衡 767xCP  
balance sheet                                    资产负债表 $'btfo4H  
bank                                                 银行 d!7cIYVZ  
bank account                                    银行账户，银行户头 q4@n pbx  
bank statement                                 银行对账单 kD dY i7g>  
barter transaction                              易货交易，以物换物交易 b2u_1P\  
basis of audit                                    审计依据 m663%b(5>  
basis of preparation                                (会计报表的)编制基础 )` -b\8uw  
book of account                               账目，账簿 pj;cL]L  
borrowing                                         借款，贷款，借债 ]Cnj=\'  
branch                                              分支，分支机构，分店 hPF9y@lh  
brought forward                                (账户余额等的)承上年，承上期，承上页 =;!C7VS  
budget                                              预算 jo{[*]Oa  
building                                      建筑物；大楼 jJdw\`  
business conditions                                  业务情况，经营情况 {c`kC]9  
business licence                               (企业等的)营业执照 /f~V(DK  
business relation                                业务关系 &MsnQP  
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