[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 + *xi&|%  
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审计词汇英汉对照 "O}u2B b  
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ability to continue as a going concern               持续经营能力 T]_]{%z  
acceptability                                     可接受性，可接受程度 4Tdp;n
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acceptable level of detection risk                     检查风险的可接受水平 0<3->uK  
acceptance of engagement                       接受委托 &~Hx!]uc  
accepting the engagement for the first time              首次接受委托 E|,RM;7  
access to asset                                         对资产的接触 EvP\;7B  
according to                                     根据，依据，依照 te[#FF3{  
account balance                                账户余额 I4"(4u@P  
account for                                       对……进行会计处理，核算；解释 A<szY92&5  
accounting                                        会计，会计学 iNCT(N~.  
accounting advisory serve                        会计咨询服务 W9D~:>^YP  
accounting firm                                 会计师事务所 wU}%]FqtZ=  
accounting information                      会计信息，会计资料 [d?
tf  
accounting period                             会计期间 7 /6Zp?  
accounting policies                                   会计政策 4 (c{%%  
accounting professional bodies                 会计职业组织，会计职业团体 xYd]|y  
accounting records                                   会计记录 (=-6'23q)  
accounting responsibility                           会计责任 *)Us   
accounting service                             会计服务 [4 v1 N  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 4JO[yN  
accounting system                             会计系统 Nsf>b8O  
accounting treatment                                会计处理 jct|}U  
accuracy                                    准确性，精确性 ?/}N  
additional audit procedures                      追加审计程序 y*#YIS56I  
addressee                                         收件人，收信人 ?E}9TQ  
Administration of State-owned Assets  (the～)     国有资产管理局 @ogj -ol&  
administrative laws and regulations                 行政法规 }?)U`zF)7}  
adverse impact                                 不利影响，负面影响 s-801JpiJ  
adverse opinion                                反对意见 po!bRk[4  
advisory group                                  咨询组，顾问组 E[ttamU  
agency fee                                        代理费，代理费用 Gk']Ma2J}  
aggregate                                          总计，合计为…… |)65y  
alternation of document and record                 变造文件和记录 hiKyU!)Hv  
alternative audit procedures                      替代审计程序，备选审计程序 O))YJh"'_  
amend                                              修改，修订 r_hs_n!6  
amortisation                                      摊销 j  Gp&P  
analytical capacity                             分析能力 \0veld  
analytical procedures                               分析性程序 7G+E+A5o&  
annual financial statements                        年度会计报表，年度财务报表 lyD=n  
appendix                                          附录，附表 #LR.1zZ  
applicable                                         适用的 w9w=2 *  
applicable laws and regulations                 适用的法规 xj[v$HP  
application systems                                  应用系统  X`20=x  
apply consistently                              一贯地执行，一贯地实施 FnPn#Cv>*  
appropriate                                       适当的，合适的； w `nm}4M  
征用，挪用 dczq,evp  
appropriate authorization                          适当的授权 ~p`[z~|  
appropriateness of audit evidence                    审计证据的适当性 R > [2*o"  
approval                                    批准，核准 Alk+MwjR  
assertion                                    (会计报表上的)认定；确认 Ay6]vU  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 n-u HKBq  
asset                                                 资产，财产 4:=VHd  
asset restructuring                             资产重组 l* z"wA-  
assignment of duties                                 职责的划分 J9/EJ'My  
assistant                                     助理，助理人员 - -\eYVh[  
associated company                                 联属公司，联营公司 N*f]NCSi  
association                                        联合，结合；协会，社团 ^;sE)L6  
assumption                                       假设，假定 _fdD4-2U  
at a given date                                         在某一特定时日 VXnWY8\  
attestation                                         鉴证，公证 =h70!) Z5  
attestation service                             鉴证服务 %O$=%"D6  
audit adjustment                                审计调整 :*ZijN*{)$  
audit areas                                        审计领域 \UP=pT@  
audit conclusion                                审计结论 yAFt|<  
audit effectiveness                             审计效果 q`3HHq  
audit efficiency                                  审计效率 %o l\ sO|  
audit engagement letter                      审计业务约定书 29^(weT" ]  
audit evidence                                          审计证据 l{gR6U{e  
audit fee                                    审计费 G{!(2D4!  
audit files                                          审计档案 ~d3|zlh  
audit findings                                     审计中发现的事项 _<GXR ?  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 bcUSjG>  
audit materiality                                 审计重要性 AyNpY_B0c  
audit method                                     审计方法 >`
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audit objective                                         审计目标，审计目的 'ka}x~
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audit of financial statements                      会计报表审计，财务报表审计 $Xh5
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audit opinion                                     审计意见 f_Hh"Vh  
audit period                                      被审计期间，被审计年度 `
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audit plan                                          审计计划 au]W*;x  
audit planning                                    编制审计计划，制定审计计划，审计计划 azzG  
audit planning stage                                  审计计划阶段 ::_
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audit procedure                                审计程序 S5:&_&R8[  
audit programme                               审计程序表，具体审计计划 Nt;1&dwUb  
audit report                                       审计报告 }mo)OyIX  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !ALq
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audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 T[I7.8g  
audit report with dual dates                      双重日期审计报告 K_n GZ/`[  
audit reporting stage                                 审计报告阶段 ILx4[m7  
audit responsibility                                   审计责任 4M!wm]n/%5  
audit results                                      审计结果 H& $M/`  
audit risk                                          审计风险 H|$ *HQm  
audit sampling                                          审计抽样 hE E1i  
audit sampling techniques                         审计抽样方法，审计抽样技术 Cd]g+R}j  
audit strategies                                  审计策略 If]rg+|U  
audit summary                                         审计总结，审计小结 (Y*9[hm  
audit team                                         审计小组 3kT?Y7<fv  
audit test                                    审计测试 )W6l/  
audit trail                                          审计轨迹 0e07pF/!  
audit work                                        审计工作 3<l}gB'S[  
audit working paper                                 审计工作底稿 x:Q $1&3N  
audited financial statement                        审计会计报表，已审计财务报表 K%W;-W*'  
Auditing Guidelines (the～)                      审计规范指南 ?LJiFG]^m  
auditing standards                             审计准则 a*t @k*d_  
audit-oriented working paper                          (审计)业务类工作底稿 /bn$@Cy@  
authorisation                                     授权 -GMaK.4=  
authorisation of transaction                       交易的授权 m?gGFxo  
availability                                         可获得性 &grvlK  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 {>PEl;,-  
bank                                                 银行 L]H' ]wpn=  
bank account                                    银行账户，银行户头 jo1z#!|Yw}  
bank statement                                 银行对账单 ,h rv  
barter transaction                              易货交易，以物换物交易 /MMnW$)  
basis of audit                                    审计依据 ?p/}eRgi  
basis of preparation                                (会计报表的)编制基础 tqCwbi  
book of account                               账目，账簿 K-"`A.:S  
borrowing                                         借款，贷款，借债 ujl?!  
branch                                              分支，分支机构，分店 yJ`{\7Uqg  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z4:^#98c.  
budget                                              预算 7z$bCO L=S  
building                                      建筑物；大楼 W9oWj7&h  
business conditions                                  业务情况，经营情况 7< =p*  
business licence                               (企业等的)营业执照 .S1MxZhbP  
business relation                                业务关系 1M6^Brx  
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