[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 B'U;i5u4'  
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审计词汇英汉对照 Lu6?$N57rC  
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ability to continue as a going concern               持续经营能力 l}aJRG6U  
acceptability                                     可接受性，可接受程度 n#fc=L1U  
acceptable level of detection risk                     检查风险的可接受水平 mz<wYV*  
acceptance of engagement                       接受委托 a+_F^   
accepting the engagement for the first time              首次接受委托 [h=[@ji
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access to asset                                         对资产的接触 J nzI- y  
according to                                     根据，依据，依照 bpv?$j-j  
account balance                                账户余额 z!0}Kj  
account for                                       对……进行会计处理，核算；解释 ;A3aUN;"I  
accounting                                        会计，会计学 6j{O/  
accounting advisory serve                        会计咨询服务 L[LgQ7esQ  
accounting firm                                 会计师事务所 'aAay*1  
accounting information                      会计信息，会计资料 {R{Io|  
accounting period                             会计期间 i(p
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accounting policies                                   会计政策 OD~TWT_  
accounting professional bodies                 会计职业组织，会计职业团体 +P//p$pE
 
accounting records                                   会计记录 Z9+xB"q2  
accounting responsibility                           会计责任 t&^cYPRfY'  
accounting service                             会计服务 L3 VyW8Y  
accounting standards                                会计准则 puPYM"  
Accounting Standards for Business Enterprises       企业会计准则 OM4q/!)A]  
accounting system                             会计系统 |AS`MsbI9  
accounting treatment                                会计处理 :87HXz6]jS  
accuracy                                    准确性，精确性 #]_S)_Z-  
additional audit procedures                      追加审计程序 |:{H4  
addressee                                         收件人，收信人 ?\J.Tv$$$  
Administration of State-owned Assets  (the～)     国有资产管理局 }ippi6b:r  
administrative laws and regulations                 行政法规 7lJs{$ P  
adverse impact                                 不利影响，负面影响 5(}Qg9%  
adverse opinion                                反对意见 =>Md>VM  
advisory group                                  咨询组，顾问组 rdY/QvP0=  
agency fee                                        代理费，代理费用 AWqc?K@   
aggregate                                          总计，合计为…… Dqu][~oQ  
alternation of document and record                 变造文件和记录 C $r]]MSj  
alternative audit procedures                      替代审计程序，备选审计程序 ?4&C)[^  
amend                                              修改，修订 B<A=U r  
amortisation                                      摊销 )b_ GKA `  
analytical capacity                             分析能力 ti}g?\V
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analytical procedures                               分析性程序 h+!  
annual financial statements                        年度会计报表，年度财务报表 x(UOt;  
appendix                                          附录，附表 m@W\Pic,j.  
applicable                                         适用的 w' gKE'c  
applicable laws and regulations                 适用的法规 ]*Tnu98G}  
application systems                                  应用系统 uSRvc0R\  
apply consistently                              一贯地执行，一贯地实施 Z%uDz3I\Q"  
appropriate                                       适当的，合适的； 6IQkP9P(  
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appropriate authorization                          适当的授权
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appropriateness of audit evidence                    审计证据的适当性 IUJRP  
approval                                    批准，核准 O(Tdn;1  
assertion                                    (会计报表上的)认定；确认 nY
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]rs7%$ZW  
asset                                                 资产，财产 g^qbd$}  
asset restructuring                             资产重组 (fYrb#]!y  
assignment of duties                                 职责的划分 \;%DDw  
assistant                                     助理，助理人员 E+.%9EKU  
associated company                                 联属公司，联营公司 t;~H6  
association                                        联合，结合；协会，社团  4XprVB  
assumption                                       假设，假定 ?R;K`f9<  
at a given date                                         在某一特定时日 >10pk  
attestation                                         鉴证，公证 ;J)8#
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attestation service                             鉴证服务 2'8$
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audit adjustment                                审计调整 YyZ>w2_MTi  
audit areas                                        审计领域 !83N. gN  
audit conclusion                                审计结论 yye(^  
audit effectiveness                             审计效果 :<}.3Q?&  
audit efficiency                                  审计效率 
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audit engagement letter                      审计业务约定书 u,rieKYF  
audit evidence                                          审计证据 \>>^eZ  
audit fee                                    审计费 LE"t'R  
audit files                                          审计档案 hR]AUH  
audit findings                                     审计中发现的事项 `i
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audit implementation stage                        审计实施阶段 LT5rLdn  
audit mark                                        审计标识 Dn#GoDMJ[  
audit materiality                                 审计重要性 =:!$'q:  
audit method                                     审计方法 >;;tX3(  
audit objective                                         审计目标，审计目的 %ys-y?r  
audit of financial statements                      会计报表审计，财务报表审计 qU1^ K  
audit opinion                                     审计意见 k$hNibpkt  
audit period                                      被审计期间，被审计年度 $)5-}NJf'  
audit plan                                          审计计划 Ofyz,% |Q  
audit planning                                    编制审计计划，制定审计计划，审计计划 xGzp
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audit planning stage                                  审计计划阶段 r:&"#F   
audit procedure                                审计程序 9_6.%qj&  
audit programme                               审计程序表，具体审计计划 .skR4f,h  
audit report                                       审计报告 O;ty k_yM  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @"`{gdB$  
audit report with a qualified opinion                 有保留意见的审计报告 ?rD`'B  
audit report with an adverse opinion                否定意见的审计报告 Jhyb{i8RR  
audit report with dual dates                      双重日期审计报告 0> 6;,pd"  
audit reporting stage                                 审计报告阶段 {c3u!}mW  
audit responsibility                                   审计责任 :jFKTG  
audit results                                      审计结果
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audit risk                                          审计风险 L-LN+6r(#  
audit sampling                                          审计抽样 Pw"
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audit sampling techniques                         审计抽样方法，审计抽样技术 %>cl0W3x  
audit strategies                                  审计策略 =.]>,N`C  
audit summary                                         审计总结，审计小结 4RH'G
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audit team                                         审计小组 r*'X]q|L+  
audit test                                    审计测试 v lD!YNy  
audit trail                                          审计轨迹 2g6G\F  
audit work                                        审计工作 +!I7(gL  
audit working paper                                 审计工作底稿 @R|Gz/  
audited financial statement                        审计会计报表，已审计财务报表 "\'g2|A  
Auditing Guidelines (the～)                      审计规范指南 e$E~@{[1)  
auditing standards                             审计准则 S[b)`Wi D  
audit-oriented working paper                          (审计)业务类工作底稿 9\/T #EP  
authorisation                                     授权 ;9{x ""
 
authorisation of transaction                       交易的授权 K$H>/*&'~  
availability                                         可获得性 _/W[=c   
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balance                                      余额；差额；平衡 _d
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balance sheet                                    资产负债表 uh~/ybR  
bank                                                 银行 yW$ja|^E  
bank account                                    银行账户，银行户头 Y}bJN%M  
bank statement                                 银行对账单 r3@Q(Rb  
barter transaction                              易货交易，以物换物交易 93Yo}6>  
basis of audit                                    审计依据 UH<nc;.B  
basis of preparation                                (会计报表的)编制基础 _)7dy2%{q  
book of account                               账目，账簿 N F[v/S  
borrowing                                         借款，贷款，借债 ]y'/7U+  
branch                                              分支，分支机构，分店 ?/_8zpW  
brought forward                                (账户余额等的)承上年，承上期，承上页 u7=jtB   
budget                                              预算 hSZ0 }/  
building                                      建筑物；大楼 ZD9UE3-  
business conditions                                  业务情况，经营情况 m[7i< '+S  
business licence                               (企业等的)营业执照 R;P>_ei(LK  
business relation                                业务关系 +$#YW5wy  
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