[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 Cjx4vP
 
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审计词汇英汉对照 )A$"COM4  
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ability to continue as a going concern               持续经营能力 y)fMVD"(  
acceptability                                     可接受性，可接受程度 tL$,]I$1+  
acceptable level of detection risk                     检查风险的可接受水平 rXi&8R[  
acceptance of engagement                       接受委托 {5~h   
accepting the engagement for the first time              首次接受委托 o{G*7V@H  
access to asset                                         对资产的接触  px<psR5  
according to                                     根据，依据，依照 ryVYY>*(K  
account balance                                账户余额 &{V|%u}v  
account for                                       对……进行会计处理，核算；解释 orFwy!  
accounting                                        会计，会计学 ^e8xg=8(  
accounting advisory serve                        会计咨询服务 q< XFw-Pv  
accounting firm                                 会计师事务所 %d
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accounting information                      会计信息，会计资料 [UA*We 1  
accounting period                             会计期间 fAgeF$9@  
accounting policies                                   会计政策 mol,
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accounting professional bodies                 会计职业组织，会计职业团体 
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accounting records                                   会计记录 F qH) )2  
accounting responsibility                           会计责任 w.q`E@ T*  
accounting service                             会计服务 xoKK{&J  
accounting standards                                会计准则 ;OlnIxH(W  
Accounting Standards for Business Enterprises       企业会计准则 ryL1<u ~  
accounting system                             会计系统 '
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accounting treatment                                会计处理 G*I  
accuracy                                    准确性，精确性 /_0B5,6R  
additional audit procedures                      追加审计程序 f~NS{gL*  
addressee                                         收件人，收信人 x/DV>Nfn  
Administration of State-owned Assets  (the～)     国有资产管理局 LDr?'M!D  
administrative laws and regulations                 行政法规 %JM $]  
adverse impact                                 不利影响，负面影响 0vq
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adverse opinion                                反对意见 SZF 8InyF  
advisory group                                  咨询组，顾问组 H~Uf2A)C  
agency fee                                        代理费，代理费用 W3,r@mi^s7  
aggregate                                          总计，合计为…… .;4N:*hY  
alternation of document and record                 变造文件和记录 q[\3
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alternative audit procedures                      替代审计程序，备选审计程序 .dU91> ~Ov  
amend                                              修改，修订 ~JT`q:l-q  
amortisation                                      摊销 MJ JC6:  
analytical capacity                             分析能力
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analytical procedures                               分析性程序 /x??J4r0  
annual financial statements                        年度会计报表，年度财务报表 .o/|]d`%  
appendix                                          附录，附表 l zFiZx  
applicable                                         适用的 q`1tUd4G  
applicable laws and regulations                 适用的法规  ;j26(dH  
application systems                                  应用系统 8J3#(aBm  
apply consistently                              一贯地执行，一贯地实施 :qdyCsn2  
appropriate                                       适当的，合适的； >%tP"x{  
征用，挪用 JKZVd`fF  
appropriate authorization                          适当的授权 kH eD(Ea  
appropriateness of audit evidence                    审计证据的适当性 Qn$'bK2V  
approval                                    批准，核准 AwZ@)0Wy  
assertion                                    (会计报表上的)认定；确认 k *C69  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tg\Nm7I  
asset                                                 资产，财产 epsRv&LfC  
asset restructuring                             资产重组 *:CTIV5N0  
assignment of duties                                 职责的划分 @@D/&}#F  
assistant                                     助理，助理人员 E{T3Xwg  
associated company                                 联属公司，联营公司 nX!%9x$3  
association                                        联合，结合；协会，社团 bo=H-d|  
assumption                                       假设，假定 X%YZQc9  
at a given date                                         在某一特定时日 gX{j$]^6G8  
attestation                                         鉴证，公证 U2A-ub>7  
attestation service                             鉴证服务 ;5/Se"Nd  
audit adjustment                                审计调整 ]Ozz"4Z  
audit areas                                        审计领域 %$&eC  
audit conclusion                                审计结论 i3)3.WK^  
audit effectiveness                             审计效果 uU)t_W&-J  
audit efficiency                                  审计效率 < 9]"p2  
audit engagement letter                      审计业务约定书 k{f1q>gd  
audit evidence                                          审计证据 lf(+]k30  
audit fee                                    审计费 ._0$#J S[  
audit files                                          审计档案 5$U49j  
audit findings                                     审计中发现的事项 dEDhdF#f  
audit implementation stage                        审计实施阶段 cIO/8D#zU  
audit mark                                        审计标识 %bP+P(vZ  
audit materiality                                 审计重要性 JYc:@\   
audit method                                     审计方法 I%4eX0QY=z  
audit objective                                         审计目标，审计目的 GG#-x$jK  
audit of financial statements                      会计报表审计，财务报表审计 ^6l5@#)w  
audit opinion                                     审计意见 e)HFI|>  
audit period                                      被审计期间，被审计年度 9BakxmAc  
audit plan                                          审计计划 =_OJ 7K'  
audit planning                                    编制审计计划，制定审计计划，审计计划 niS\0ZA  
audit planning stage                                  审计计划阶段 hWt_}'  
audit procedure                                审计程序 >7WT4l)7!b  
audit programme                               审计程序表，具体审计计划 iYLg[J"  
audit report                                       审计报告 S_sHwObFu|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Tcy9oYh!Pn  
audit report with a qualified opinion                 有保留意见的审计报告 H2],auBY  
audit report with an adverse opinion                否定意见的审计报告 '@24<T]  
audit report with dual dates                      双重日期审计报告 I]HYqI  
audit reporting stage                                 审计报告阶段 'cCM[P+  
audit responsibility                                   审计责任 Lj /^cx  
audit results                                      审计结果 w8+phN(-M  
audit risk                                          审计风险 0Y0z7A:  
audit sampling                                          审计抽样 ~Xx}:@Ld  
audit sampling techniques                         审计抽样方法，审计抽样技术 %{ U (y#  
audit strategies                                  审计策略 A6KP(@   
audit summary                                         审计总结，审计小结 x<t?Yc9  
audit team                                         审计小组 -n@,r%`UK  
audit test                                    审计测试 jXx~ 5  
audit trail                                          审计轨迹 c*owP  
audit work                                        审计工作 &kf \[|y  
audit working paper                                 审计工作底稿 x6aVNH=  
audited financial statement                        审计会计报表，已审计财务报表 k'X"jon  
Auditing Guidelines (the～)                      审计规范指南 *vNAm(\N  
auditing standards                             审计准则 \ $TM=Ykj  
audit-oriented working paper                          (审计)业务类工作底稿 7IUJHc?  
authorisation                                     授权 =8vwaJ  
authorisation of transaction                       交易的授权 + $M<ck?Bo  
availability                                         可获得性 .&u @-Vm  
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balance                                      余额；差额；平衡 ([m4dr  
balance sheet                                    资产负债表
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bank                                                 银行 )l*3^kwL{U  
bank account                                    银行账户，银行户头 )[99SM   
bank statement                                 银行对账单 rhF2U  
barter transaction                              易货交易，以物换物交易 `m V(
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basis of audit                                    审计依据 rXSw@pqZ&  
basis of preparation                                (会计报表的)编制基础 Bz{"K  
book of account                               账目，账簿 WG3_(mM  
borrowing                                         借款，贷款，借债 )3F}IgD  
branch                                              分支，分支机构，分店 5> 81Vhc,  
brought forward                                (账户余额等的)承上年，承上期，承上页 W^W.* ?e`  
budget                                              预算 e9\_H=t+  
building                                      建筑物；大楼 J^WX^".E  
business conditions                                  业务情况，经营情况 \]FPv7!  
business licence                               (企业等的)营业执照 >d;U>P5.  
business relation                                业务关系 UN<$F yb  
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