[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 mYs->mg1  
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审计词汇英汉对照 ~>-;(YU"t  
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ability to continue as a going concern               持续经营能力 :aFpz6<  
acceptability                                     可接受性，可接受程度 pUEok+  
acceptable level of detection risk                     检查风险的可接受水平 / )u,Oa  
acceptance of engagement                       接受委托 @^4M~F%  
accepting the engagement for the first time              首次接受委托 "OAZ<  
access to asset                                         对资产的接触 DDCQAf  
according to                                     根据，依据，依照 ?Dp^dR  
account balance                                账户余额 ?~y(--.t;T  
account for                                       对……进行会计处理，核算；解释 !{ )AV/\D  
accounting                                        会计，会计学 lL+^n~g  
accounting advisory serve                        会计咨询服务 J,M5<s[Xqt  
accounting firm                                 会计师事务所 oX]1>#5UMg  
accounting information                      会计信息，会计资料 OU3+SYM  
accounting period                             会计期间 DO,&Foh\  
accounting policies                                   会计政策 \rnG 1o  
accounting professional bodies                 会计职业组织，会计职业团体 2]3Jb{8FI>  
accounting records                                   会计记录 \ iE9&3Ie  
accounting responsibility                           会计责任 I!0+RP(  
accounting service                             会计服务 umn~hb5O  
accounting standards                                会计准则 qO3BQ]UF  
Accounting Standards for Business Enterprises       企业会计准则 8}
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accounting system                             会计系统 7wEG<,D  
accounting treatment                                会计处理 V4 i%|vV  
accuracy                                    准确性，精确性 ~ai' M#  
additional audit procedures                      追加审计程序 ~acK $ .#  
addressee                                         收件人，收信人 DczF0Ow  
Administration of State-owned Assets  (the～)     国有资产管理局 5Cyjq0+  
administrative laws and regulations                 行政法规 pPoC61F  
adverse impact                                 不利影响，负面影响 +&8Ud8Q  
adverse opinion                                反对意见 r{jD,x2  
advisory group                                  咨询组，顾问组 EuA<{%i  
agency fee                                        代理费，代理费用 c89vx 9  
aggregate                                          总计，合计为…… DN{G$$or  
alternation of document and record                 变造文件和记录 6zZR:ej  
alternative audit procedures                      替代审计程序，备选审计程序 X35U!1Y\  
amend                                              修改，修订 /<pQ!'/G  
amortisation                                      摊销 /<(ik&%N  
analytical capacity                             分析能力 Ujzz`!mz  
analytical procedures                               分析性程序 0!\q
  
annual financial statements                        年度会计报表，年度财务报表 +((31l  
appendix                                          附录，附表 =9@yJ9c-  
applicable                                         适用的 O7*i;$!R  
applicable laws and regulations                 适用的法规 Vxs`w  
application systems                                  应用系统 (>`SS#(T!  
apply consistently                              一贯地执行，一贯地实施 G")EE# W$}  
appropriate                                       适当的，合适的； .TS=[WGMS  
征用，挪用 ]+7c1MB(5  
appropriate authorization                          适当的授权 r:rJv  
appropriateness of audit evidence                    审计证据的适当性 ryLNMh  
approval                                    批准，核准 fR;_6?p*B  
assertion                                    (会计报表上的)认定；确认 YEoT_>A$dB  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1Sk6[h'CL  
asset                                                 资产，财产 |CqJ2  
asset restructuring                             资产重组 ^#nWgo7{7  
assignment of duties                                 职责的划分 ~y^lNgujO  
assistant                                     助理，助理人员 XB 7^Ka  
associated company                                 联属公司，联营公司 rM.<Gi05Qe  
association                                        联合，结合；协会，社团 %"fKZ  
assumption                                       假设，假定 lc#zS_  
at a given date                                         在某一特定时日 nQ3goVRFP  
attestation                                         鉴证，公证 o_m.MMEU  
attestation service                             鉴证服务 4x=Y9w0?8  
audit adjustment                                审计调整 fG5}'8  
audit areas                                        审计领域 oF^hq-xcP  
audit conclusion                                审计结论 TBT*j&!L  
audit effectiveness                             审计效果 #vwXx
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audit efficiency                                  审计效率 =)5a=^ 6  
audit engagement letter                      审计业务约定书 6u;(R0n  
audit evidence                                          审计证据 =@  
audit fee                                    审计费 t+q`h3
 
audit files                                          审计档案 8QBL:7<  
audit findings                                     审计中发现的事项 Z"T(8>c;g  
audit implementation stage                        审计实施阶段 N)Kr4GC  
audit mark                                        审计标识 uelTsn  
audit materiality                                 审计重要性 X6 cb#s0|  
audit method                                     审计方法 - Sgp,"a  
audit objective                                         审计目标，审计目的 X+@,vCC  
audit of financial statements                      会计报表审计，财务报表审计 U8z"{  
audit opinion                                     审计意见 +[`%b3Nk  
audit period                                      被审计期间，被审计年度 6LQO>k  
audit plan                                          审计计划 ji=po;g=E  
audit planning                                    编制审计计划，制定审计计划，审计计划 /MtacR  
audit planning stage                                  审计计划阶段 giJyMd}x  
audit procedure                                审计程序 ^4NH.q{  
audit programme                               审计程序表，具体审计计划 rM |RGe  
audit report                                       审计报告 $c47cJO)W  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #::vMnT  
audit report with a qualified opinion                 有保留意见的审计报告 s$6#3%h  
audit report with an adverse opinion                否定意见的审计报告 _,~zy9{,  
audit report with dual dates                      双重日期审计报告 e84TLU?~  
audit reporting stage                                 审计报告阶段 e[!>ezaIY  
audit responsibility                                   审计责任 tn1aH +  
audit results                                      审计结果  Hm*#HT%#  
audit risk                                          审计风险 .x%SbG <k{  
audit sampling                                          审计抽样 oFp&j@`k8j  
audit sampling techniques                         审计抽样方法，审计抽样技术 itvdzPO  
audit strategies                                  审计策略 %L.+r!
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audit summary                                         审计总结，审计小结 bnQO}G  
audit team                                         审计小组 &r%3)Z8Et  
audit test                                    审计测试 UkV] F
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audit trail                                          审计轨迹 4/|=0TC;  
audit work                                        审计工作 ~!kbB4`WK  
audit working paper                                 审计工作底稿 .`].\Zykf  
audited financial statement                        审计会计报表，已审计财务报表 :g";p. ~=  
Auditing Guidelines (the～)                      审计规范指南 &pz8vWCk  
auditing standards                             审计准则 ZeZwzH)BD  
audit-oriented working paper                          (审计)业务类工作底稿 8{u01\0}  
authorisation                                     授权 &@-glF5  
authorisation of transaction                       交易的授权 'h6RZKG T  
availability                                         可获得性 %-CC_R|0$  
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balance                                      余额；差额；平衡 R&0l4g-4>  
balance sheet                                    资产负债表 (6{ VMQ  
bank                                                 银行 }1dh/Cc`  
bank account                                    银行账户，银行户头 [4e5(!e  
bank statement                                 银行对账单 d]]qy  
barter transaction                              易货交易，以物换物交易  .@Cshj  
basis of audit                                    审计依据  tS7u#YMh  
basis of preparation                                (会计报表的)编制基础 \2!$HA7P  
book of account                               账目，账簿 p%-9T>og  
borrowing                                         借款，贷款，借债 .bGeZwvf:G  
branch                                              分支，分支机构，分店 kn\>ZgU  
brought forward                                (账户余额等的)承上年，承上期，承上页 (tvh9o  
budget                                              预算  r "R\  
building                                      建筑物；大楼 =qR VKz  
business conditions                                  业务情况，经营情况 W%ud nJ  
business licence                               (企业等的)营业执照 U|nk86r  
business relation                                业务关系 4Q5v8k=  
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