[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  Q}`2Y^.  
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审计词汇英汉对照 _16&K}<  
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ability to continue as a going concern               持续经营能力 (*@~HF,t=  
acceptability                                     可接受性，可接受程度 x#!{5;V&K  
acceptable level of detection risk                     检查风险的可接受水平 _<&K]e@dp  
acceptance of engagement                       接受委托 1]zyME  
accepting the engagement for the first time              首次接受委托 oBGstt@  
access to asset                                         对资产的接触 blQzVp-  
according to                                     根据，依据，依照 m0q`A5!)  
account balance                                账户余额 fuwpp  
account for                                       对……进行会计处理，核算；解释 67hPQ/S1  
accounting                                        会计，会计学 &bRxy`ZH  
accounting advisory serve                        会计咨询服务 I
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accounting firm                                 会计师事务所 _s#/f5<:B  
accounting information                      会计信息，会计资料 B3k],k  
accounting period                             会计期间 vo^9qSX f  
accounting policies                                   会计政策 _S7M5{U_  
accounting professional bodies                 会计职业组织，会计职业团体 M,dzf   
accounting records                                   会计记录 js$a^6
 
accounting responsibility                           会计责任 +xu/RY_  
accounting service                             会计服务 QK/+*hr;  
accounting standards                                会计准则 %v6]>FNP'3  
Accounting Standards for Business Enterprises       企业会计准则 \/e*qu
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accounting system                             会计系统 A0 w `o  
accounting treatment                                会计处理 [Z`:1_^0}  
accuracy                                    准确性，精确性 ^_"q`71Dk  
additional audit procedures                      追加审计程序 `0i}}Zo  
addressee                                         收件人，收信人 %2FCpre;  
Administration of State-owned Assets  (the～)     国有资产管理局 u\& [@v  
administrative laws and regulations                 行政法规 %BP)m(S7  
adverse impact                                 不利影响，负面影响 eDMwY$J  
adverse opinion                                反对意见 28L'7  
advisory group                                  咨询组，顾问组 7ump:|  
agency fee                                        代理费，代理费用 ?.D3'qv  
aggregate                                          总计，合计为…… /% kY0 LY  
alternation of document and record                 变造文件和记录 +|tC'gCnV  
alternative audit procedures                      替代审计程序，备选审计程序 =2@
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amend                                              修改，修订 RIIitgV_  
amortisation                                      摊销 Y+Fljr*  
analytical capacity                             分析能力 NMA}Q$o s  
analytical procedures                               分析性程序 YfRkwKj y(  
annual financial statements                        年度会计报表，年度财务报表 gB<3-J1R  
appendix                                          附录，附表 W^G>cC8.L  
applicable                                         适用的 &LbJT$}V  
applicable laws and regulations                 适用的法规 g&`pgmUX  
application systems                                  应用系统 7U"[Gf  
apply consistently                              一贯地执行，一贯地实施 .jj$Kh q]  
appropriate                                       适当的，合适的； [o?* "c  
征用，挪用 /Ml.}7&  
appropriate authorization                          适当的授权 y
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appropriateness of audit evidence                    审计证据的适当性 6C-z=s)P&  
approval                                    批准，核准 ,mj@sC>  
assertion                                    (会计报表上的)认定；确认 JJ%ePgWT  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Dq)j:f#QM  
asset                                                 资产，财产 7^g&)P  
asset restructuring                             资产重组 $ibuWb"a  
assignment of duties                                 职责的划分 hEw- O;T0  
assistant                                     助理，助理人员 uV=Qp1~  
associated company                                 联属公司，联营公司 i F+vl]  
association                                        联合，结合；协会，社团 @WI2hHD  
assumption                                       假设，假定 HQB( *  
at a given date                                         在某一特定时日 D&S26jrZ  
attestation                                         鉴证，公证 u?+Kkk
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attestation service                             鉴证服务 c_V;DcZ  
audit adjustment                                审计调整 ~j<+k4I~  
audit areas                                        审计领域 5sb\r,kW  
audit conclusion                                审计结论 E<c9#I=  
audit effectiveness                             审计效果 Pcw6!xH  
audit efficiency                                  审计效率 +-G<c6 |  
audit engagement letter                      审计业务约定书 7P9=)$(EH  
audit evidence                                          审计证据 AGbhJ=tB
 
audit fee                                    审计费 ak;*W  
audit files                                          审计档案 DoeiW=  
audit findings                                     审计中发现的事项 G8;w{-{m  
audit implementation stage                        审计实施阶段 bP^Je&nS*  
audit mark                                        审计标识 ZfB" E  
audit materiality                                 审计重要性 $ >EY
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audit method                                     审计方法 J 2^'Xj_V  
audit objective                                         审计目标，审计目的 3}/&w\$  
audit of financial statements                      会计报表审计，财务报表审计 nH<eR)0  
audit opinion                                     审计意见 &cu lbcz  
audit period                                      被审计期间，被审计年度 APO>y  
audit plan                                          审计计划 Dre]AsgiV  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]GRWnif  
audit planning stage                                  审计计划阶段 u&n' ITH  
audit procedure                                审计程序 p1|f<SF')  
audit programme                               审计程序表，具体审计计划 (x3.poSt  
audit report                                       审计报告 zA1lca0HK  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 GxKqD;;u?=  
audit report with a qualified opinion                 有保留意见的审计报告 9F*+YG!  
audit report with an adverse opinion                否定意见的审计报告 ruazOmnn~  
audit report with dual dates                      双重日期审计报告 %y%j*B!%  
audit reporting stage                                 审计报告阶段 4-[J@  
audit responsibility                                   审计责任 :M6+p'`j  
audit results                                      审计结果 }~A f/  
audit risk                                          审计风险 }sOwp}FV8X  
audit sampling                                          审计抽样 )}_a 0bt  
audit sampling techniques                         审计抽样方法，审计抽样技术 3dRr/Ilc  
audit strategies                                  审计策略 w18y}mS"H  
audit summary                                         审计总结，审计小结 ~mR'Q-hi<  
audit team                                         审计小组 npNB{J[  
audit test                                    审计测试 <E0UK^-}  
audit trail                                          审计轨迹 f0BdXsV#g  
audit work                                        审计工作 *Otg*,\  
audit working paper                                 审计工作底稿 (1NA  
audited financial statement                        审计会计报表，已审计财务报表 6l4mS~/  
Auditing Guidelines (the～)                      审计规范指南 4~N[%>zJ  
auditing standards                             审计准则 ,-OCc!7K  
audit-oriented working paper                          (审计)业务类工作底稿 ]Qe{e3p;  
authorisation                                     授权 P:N1#|g  
authorisation of transaction                       交易的授权 q=9`06
  
availability                                         可获得性 ;Yg{zhJX~  
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balance                                      余额；差额；平衡 Cj?L@%"  
balance sheet                                    资产负债表 '`Wwt .
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bank                                                 银行 `Ps:d^8*P  
bank account                                    银行账户，银行户头 '_$uW&{NI  
bank statement                                 银行对账单 tyDM'|p  
barter transaction                              易货交易，以物换物交易 nM0[P6p  
basis of audit                                    审计依据 Vo"RO$%ow*  
basis of preparation                                (会计报表的)编制基础 IEcf  
book of account                               账目，账簿 +(+Itmx2&  
borrowing                                         借款，贷款，借债 yOwA8^q  
branch                                              分支，分支机构，分店 3yNU$.g  
brought forward                                (账户余额等的)承上年，承上期，承上页 @_LN3z
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budget                                              预算 2~t[RY  
building                                      建筑物；大楼 t2r?N}"P  
business conditions                                  业务情况，经营情况 H~E(JLcU  
business licence                               (企业等的)营业执照 Ogp"u b8  
business relation                                业务关系 lbuA E%  
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