[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 a)9
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审计词汇英汉对照 |4Ha?W  
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ability to continue as a going concern               持续经营能力 sKfXg`0  
acceptability                                     可接受性，可接受程度 |(ocD md  
acceptable level of detection risk                     检查风险的可接受水平 n+oD C65[  
acceptance of engagement                       接受委托 3ATjsOL  
accepting the engagement for the first time              首次接受委托 VJ{pN~_1  
access to asset                                         对资产的接触 HFS
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according to                                     根据，依据，依照 <4mQ*6  
account balance                                账户余额 PayV,8   
account for                                       对……进行会计处理，核算；解释 6f wY$K\X  
accounting                                        会计，会计学 n}J^6:1  
accounting advisory serve                        会计咨询服务 j|K.i/  
accounting firm                                 会计师事务所 %^.P~s6  
accounting information                      会计信息，会计资料 _/ Os^>R  
accounting period                             会计期间 ]}2Ztr)zZ  
accounting policies                                   会计政策 &1Fply7(Ay  
accounting professional bodies                 会计职业组织，会计职业团体 CBHc A'L  
accounting records                                   会计记录 )|]Z>>%t  
accounting responsibility                           会计责任 |F!F{d^p  
accounting service                             会计服务 , Oli  
accounting standards                                会计准则 OD+5q(!"a  
Accounting Standards for Business Enterprises       企业会计准则 F~_;o+e;X  
accounting system                             会计系统 G|9B)`S  
accounting treatment                                会计处理 ;nB2o-%  
accuracy                                    准确性，精确性 #@Y/{[s|@  
additional audit procedures                      追加审计程序 ZBc|438[  
addressee                                         收件人，收信人 .nZ3kT`  
Administration of State-owned Assets  (the～)     国有资产管理局 !R:y'Y%j  
administrative laws and regulations                 行政法规 zWIeHIt  
adverse impact                                 不利影响，负面影响 9?`RR/w  
adverse opinion                                反对意见 +?d}7zh  
advisory group                                  咨询组，顾问组 (@&I_>2Q  
agency fee                                        代理费，代理费用 c> G@+  
aggregate                                          总计，合计为…… nNn56&N]  
alternation of document and record                 变造文件和记录 xmH-!Da  
alternative audit procedures                      替代审计程序，备选审计程序 )U(u>SV(\  
amend                                              修改，修订 [Ox(.  
amortisation                                      摊销 $TG?4  
analytical capacity                             分析能力 $a.u05  
analytical procedures                               分析性程序 -M61Mw1  
annual financial statements                        年度会计报表，年度财务报表 GLh]G(  
appendix                                          附录，附表 3jPB#%F  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 H(qm>h$bU  
application systems                                  应用系统 v>-YuS  
apply consistently                              一贯地执行，一贯地实施 DQgH_!  
appropriate                                       适当的，合适的； *fhX*e8y  
征用，挪用 $qm~c[x%  
appropriate authorization                          适当的授权 wO!u!I  
appropriateness of audit evidence                    审计证据的适当性 +1@AGJU3  
approval                                    批准，核准 NWKi ()nA%  
assertion                                    (会计报表上的)认定；确认 D ,M@8h,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p
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asset                                                 资产，财产 9<cOYY  
asset restructuring                             资产重组 Q}P-$X+/ n  
assignment of duties                                 职责的划分 \P?A7vuhLs  
assistant                                     助理，助理人员 "ahvNx;x  
associated company                                 联属公司，联营公司 _D-Riu>#J  
association                                        联合，结合；协会，社团 JR1
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assumption                                       假设，假定 ~A >oO-0K  
at a given date                                         在某一特定时日 Y';>O`  
attestation                                         鉴证，公证 XxO n3i  
attestation service                             鉴证服务 6k9LxC:M  
audit adjustment                                审计调整 <lo`q<q  
audit areas                                        审计领域 (@Zcx9  
audit conclusion                                审计结论 ~:2K#q5C  
audit effectiveness                             审计效果 `clB43i  
audit efficiency                                  审计效率 )zJ=P
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audit engagement letter                      审计业务约定书 $Jf9;.  
audit evidence                                          审计证据 =kFuJ x)f  
audit fee                                    审计费 +X^4; &  
audit files                                          审计档案 :s*>W$Wp4  
audit findings                                     审计中发现的事项 [ud|dwP"  
audit implementation stage                        审计实施阶段 )iSy@*nY  
audit mark                                        审计标识 Kbas-</Si  
audit materiality                                 审计重要性 - 1W  
audit method                                     审计方法 8"M<{72U]  
audit objective                                         审计目标，审计目的 8p=>?wG  
audit of financial statements                      会计报表审计，财务报表审计 0Hcbkep9D  
audit opinion                                     审计意见 &;v!oe   
audit period                                      被审计期间，被审计年度 -,GEv%6c  
audit plan                                          审计计划 Bp3 L>AcVu  
audit planning                                    编制审计计划，制定审计计划，审计计划 (,LL[&;:  
audit planning stage                                  审计计划阶段 I,j3bC  
audit procedure                                审计程序 V2<i/6~  
audit programme                               审计程序表，具体审计计划 o!Fl]3F  
audit report                                       审计报告 RWikJ   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 0&$xX!]  
audit report with a qualified opinion                 有保留意见的审计报告 YMu)  
audit report with an adverse opinion                否定意见的审计报告 ]u=Ca#!
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audit report with dual dates                      双重日期审计报告 Mi74Xl i  
audit reporting stage                                 审计报告阶段 hTTfJDF  
audit responsibility                                   审计责任 :[?!\m%
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audit results                                      审计结果 :qnokrGzB  
audit risk                                          审计风险 Cef7+fa  
audit sampling                                          审计抽样 7) 0q--B  
audit sampling techniques                         审计抽样方法，审计抽样技术 xOIg|2^8  
audit strategies                                  审计策略 [TCRB`nTQF  
audit summary                                         审计总结，审计小结 EUZq$@uWL  
audit team                                         审计小组 $L&BT 0  
audit test                                    审计测试 e?<D F.Md+  
audit trail                                          审计轨迹 C*G/_`?9  
audit work                                        审计工作 7@P6 56{  
audit working paper                                 审计工作底稿 76cEKH
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audited financial statement                        审计会计报表，已审计财务报表 b-nYxd
  
Auditing Guidelines (the～)                      审计规范指南 }vD;DSz:  
auditing standards                             审计准则 *?N<S$m  
audit-oriented working paper                          (审计)业务类工作底稿 N84qcc  
authorisation                                     授权 C BlXC7_Mi  
authorisation of transaction                       交易的授权 h,]+>`b  
availability                                         可获得性 @1.9PR$x  
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balance                                      余额；差额；平衡 q?iCc c  
balance sheet                                    资产负债表 oD,C<[(p  
bank                                                 银行 'w6hW7"L  
bank account                                    银行账户，银行户头 CB]l[hM$  
bank statement                                 银行对账单 sVoR?peQ  
barter transaction                              易货交易，以物换物交易 ;
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basis of audit                                    审计依据 oCA(FQ6  
basis of preparation                                (会计报表的)编制基础 ]ymC3LV]  
book of account                               账目，账簿 ;]@exp5  
borrowing                                         借款，贷款，借债 czS7-Hh@  
branch                                              分支，分支机构，分店 VN+\>j-  
brought forward                                (账户余额等的)承上年，承上期，承上页 f".q9{+p,  
budget                                              预算 n?Zf/T  
building                                      建筑物；大楼 5H!%0LrJg=  
business conditions                                  业务情况，经营情况 [R\=M'  
business licence                               (企业等的)营业执照 e YDUon  
business relation                                业务关系 y.ql#eQ,  
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