[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 ~fDM
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审计词汇英汉对照 O&Ws*k  
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ability to continue as a going concern               持续经营能力 <r{M(yZ?@  
acceptability                                     可接受性，可接受程度 2KUm(B.I  
acceptable level of detection risk                     检查风险的可接受水平 *XCid_{(  
acceptance of engagement                       接受委托 NPL(5@  
accepting the engagement for the first time              首次接受委托 SREe, e\  
access to asset                                         对资产的接触 `a
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according to                                     根据，依据，依照 yz CQ  
account balance                                账户余额 "XU M$:D  
account for                                       对……进行会计处理，核算；解释 ygvX}q  
accounting                                        会计，会计学 Pa{)@xT  
accounting advisory serve                        会计咨询服务 oBm^RHTZ  
accounting firm                                 会计师事务所 *,UD&N_)*6  
accounting information                      会计信息，会计资料 uP:Y[$O  
accounting period                             会计期间 7I,/uv?  
accounting policies                                   会计政策 "0nT:!BZ  
accounting professional bodies                 会计职业组织，会计职业团体 i09w(k?  
accounting records                                   会计记录 a *pwVn  
accounting responsibility                           会计责任 nJvDkh#h1  
accounting service                             会计服务 /-.i=o]b  
accounting standards                                会计准则 \1AtBc&  
Accounting Standards for Business Enterprises       企业会计准则 h|MTE~   
accounting system                             会计系统 [&Z3+/lR*  
accounting treatment                                会计处理 WCg*TL}  
accuracy                                    准确性，精确性 Zj*kHjn"
 
additional audit procedures                      追加审计程序 P?y3YxS  
addressee                                         收件人，收信人 4TBK:Vm5  
Administration of State-owned Assets  (the～)     国有资产管理局 8+L,a_q-  
administrative laws and regulations                 行政法规 #9{9T"ed  
adverse impact                                 不利影响，负面影响 b&y"[1`  
adverse opinion                                反对意见 fcuU,A  
advisory group                                  咨询组，顾问组 oPX `/X#  
agency fee                                        代理费，代理费用 [BH^SvE  
aggregate                                          总计，合计为…… >#q2KXh  
alternation of document and record                 变造文件和记录 \uumNpB*n  
alternative audit procedures                      替代审计程序，备选审计程序 hU}!:6G%[P  
amend                                              修改，修订 wc3
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amortisation                                      摊销 -7^A_
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analytical capacity                             分析能力 Bc/'LI.%  
analytical procedures                               分析性程序 5,>Of~YN  
annual financial statements                        年度会计报表，年度财务报表 =*i
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appendix                                          附录，附表 Tr^Egw]  
applicable                                         适用的 fjE  
applicable laws and regulations                 适用的法规 aXoD{zA  
application systems                                  应用系统 y;!qE~!3  
apply consistently                              一贯地执行，一贯地实施 ,+u.FQv~  
appropriate                                       适当的，合适的； 62R94  
征用，挪用 /-#1ys#F=  
appropriate authorization                          适当的授权 "funFvY  
appropriateness of audit evidence                    审计证据的适当性 (6aSDx Sc  
approval                                    批准，核准 Z$0+jpG_s  
assertion                                    (会计报表上的)认定；确认 pT90TcI2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~{#$`o=  
asset                                                 资产，财产 ;{n@hM*O  
asset restructuring                             资产重组 .%.kEJh`  
assignment of duties                                 职责的划分 wH=L+bA>a  
assistant                                     助理，助理人员 ,ZpcvK/S  
associated company                                 联属公司，联营公司 PY4RwN  
association                                        联合，结合；协会，社团 +>em !~
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assumption                                       假设，假定 23lLo yN  
at a given date                                         在某一特定时日 p)t1]<,Of  
attestation                                         鉴证，公证 LDj'L~H  
attestation service                             鉴证服务 +h64idM{U  
audit adjustment                                审计调整 >q'xW=Y j\  
audit areas                                        审计领域 re\@v8w~  
audit conclusion                                审计结论 SWAggW)  
audit effectiveness                             审计效果 fZ9EE3  
audit efficiency                                  审计效率 z/JoUje  
audit engagement letter                      审计业务约定书 @} nI$x.  
audit evidence                                          审计证据 lZY0A#   
audit fee                                    审计费 3'd(=hJ45$  
audit files                                          审计档案 N=>6PLie  
audit findings                                     审计中发现的事项 6m.ChlO/  
audit implementation stage                        审计实施阶段 6@7K \${  
audit mark                                        审计标识 L[]*vj   
audit materiality                                 审计重要性 W"m\|x  
audit method                                     审计方法 K3jPTAw=#  
audit objective                                         审计目标，审计目的 b7 p D#v  
audit of financial statements                      会计报表审计，财务报表审计 N1lhlw6  
audit opinion                                     审计意见 Dq#/Uw#  
audit period                                      被审计期间，被审计年度 WIytgM  
audit plan                                          审计计划 Mp*S+Plp  
audit planning                                    编制审计计划，制定审计计划，审计计划 =!axQ[)A  
audit planning stage                                  审计计划阶段 S$CO T)7  
audit procedure                                审计程序 4"OUmh9LHB  
audit programme                               审计程序表，具体审计计划 Di[}y;  
audit report                                       审计报告 Qz T>h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _RLx;Tn)L  
audit report with a qualified opinion                 有保留意见的审计报告 vybQ}dscn  
audit report with an adverse opinion                否定意见的审计报告  T4}SF  
audit report with dual dates                      双重日期审计报告 &1O!guq%  
audit reporting stage                                 审计报告阶段 C~do*rnM^  
audit responsibility                                   审计责任 \2?p  
audit results                                      审计结果 3)F9:Tzw1  
audit risk                                          审计风险 s6#@S4^=\  
audit sampling                                          审计抽样 h'i8
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audit sampling techniques                         审计抽样方法，审计抽样技术 g/)$-Z)Nu  
audit strategies                                  审计策略 4?#0fK  
audit summary                                         审计总结，审计小结 c0J=gZiP  
audit team                                         审计小组 Q^^.@FU"x  
audit test                                    审计测试 " 6T: &>  
audit trail                                          审计轨迹 IrAc&Ehul  
audit work                                        审计工作 ]r#YU0  
audit working paper                                 审计工作底稿 Fq{Z-yVp  
audited financial statement                        审计会计报表，已审计财务报表 l!n<.tQW  
Auditing Guidelines (the～)                      审计规范指南 #q;hX;Va  
auditing standards                             审计准则 U=?hT&w\S  
audit-oriented working paper                          (审计)业务类工作底稿 Rw]4/  
authorisation                                     授权 8q
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authorisation of transaction                       交易的授权 zeqP:goy  
availability                                         可获得性 omxBd#;F$  
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balance                                      余额；差额；平衡 >28.^\?H4  
balance sheet                                    资产负债表 kI|Vv90l  
bank                                                 银行 OL,3Jh% x  
bank account                                    银行账户，银行户头 -29Sw  
bank statement                                 银行对账单 0D;MW  
barter transaction                              易货交易，以物换物交易 }yCw|B|a  
basis of audit                                    审计依据 -IBf;"8f  
basis of preparation                                (会计报表的)编制基础 -rU~  
book of account                               账目，账簿 cJEOwAN  
borrowing                                         借款，贷款，借债 /?POIn+0o  
branch                                              分支，分支机构，分店 O1/U3/2/d  
brought forward                                (账户余额等的)承上年，承上期，承上页 oo{5:  
budget                                              预算 5rAI[r 9  
building                                      建筑物；大楼 N4 O'{  
business conditions                                  业务情况，经营情况 O|#N$a&_N  
business licence                               (企业等的)营业执照 btq`[gAF\  
business relation                                业务关系 wi#]*\N\9  
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