[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 Z?v6pjZ?  
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审计词汇英汉对照 T.PZ}4  
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ability to continue as a going concern               持续经营能力 \ Q8q9|g?]  
acceptability                                     可接受性，可接受程度 wQrPS  
acceptable level of detection risk                     检查风险的可接受水平 }:l%,DBw  
acceptance of engagement                       接受委托 %%,hR'+|  
accepting the engagement for the first time              首次接受委托 pF*~)e  
access to asset                                         对资产的接触 ?CW^*So  
according to                                     根据，依据，依照 27YLg c  
account balance                                账户余额 4U a~*58  
account for                                       对……进行会计处理，核算；解释 Gl gORy=>  
accounting                                        会计，会计学 b, **$  
accounting advisory serve                        会计咨询服务 [(P[qEY  
accounting firm                                 会计师事务所 K 6yFpVl  
accounting information                      会计信息，会计资料 JvWs/AG1  
accounting period                             会计期间 = ']};  
accounting policies                                   会计政策 ><  _Z  
accounting professional bodies                 会计职业组织，会计职业团体 19w,'}CGk  
accounting records                                   会计记录 9k+&fyy  
accounting responsibility                           会计责任 dYew7  
accounting service                             会计服务 S}p&\w H  
accounting standards                                会计准则 031.u<_  
Accounting Standards for Business Enterprises       企业会计准则 vb.Y8[  
accounting system                             会计系统 L!b0y7yR  
accounting treatment                                会计处理 pT; -1c%:  
accuracy                                    准确性，精确性 o`T<}z26
 
additional audit procedures                      追加审计程序 ]^6y NtLK  
addressee                                         收件人，收信人 si!9Gz;  
Administration of State-owned Assets  (the～)     国有资产管理局 IU'!?XVo  
administrative laws and regulations                 行政法规 W/Z
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adverse impact                                 不利影响，负面影响 wI]R+.  
adverse opinion                                反对意见 s8yTK2v2\  
advisory group                                  咨询组，顾问组 v!{'23`87  
agency fee                                        代理费，代理费用 6=g]Y!o$  
aggregate                                          总计，合计为…… Jyz$&jqyr'  
alternation of document and record                 变造文件和记录 #nf%ojh  
alternative audit procedures                      替代审计程序，备选审计程序 Dss/>! mN  
amend                                              修改，修订 E%2!C/+B  
amortisation                                      摊销 gC_s\WU  
analytical capacity                             分析能力 HSr"M.k5  
analytical procedures                               分析性程序 NtA|#"^  
annual financial statements                        年度会计报表，年度财务报表 pJ$N@ID  
appendix                                          附录，附表 ZaUcP6[h  
applicable                                         适用的 k"^t?\Q%vI  
applicable laws and regulations                 适用的法规 \`Ph=lJO  
application systems                                  应用系统 K'{W9~9Lq  
apply consistently                              一贯地执行，一贯地实施 8T.5Mhx0jS  
appropriate                                       适当的，合适的； {7![3`%7  
征用，挪用 Xv7U<
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appropriate authorization                          适当的授权 }2BH_  2  
appropriateness of audit evidence                    审计证据的适当性 2) /k`Na  
approval                                    批准，核准 5nxS+`Pn.)  
assertion                                    (会计报表上的)认定；确认 ;/)Mcx]n  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ahi57r[  
asset                                                 资产，财产 RqN_vk\  
asset restructuring                             资产重组 |!xfIR>=F  
assignment of duties                                 职责的划分 ]dGr1ncu  
assistant                                     助理，助理人员 rPo\Dz  
associated company                                 联属公司，联营公司 x(3 I?#kE  
association                                        联合，结合；协会，社团 (9YYv+GGd*  
assumption                                       假设，假定 \{MrQ2 jd  
at a given date                                         在某一特定时日 X4P}aC  
attestation                                         鉴证，公证 ;(Ajf.i  
attestation service                             鉴证服务 FG;<`4mY  
audit adjustment                                审计调整 Z*)y.i`  
audit areas                                        审计领域 EYJi6#  
audit conclusion                                审计结论 I"F .%re  
audit effectiveness                             审计效果 yjOu]K:X  
audit efficiency                                  审计效率 CNpe8M=/3  
audit engagement letter                      审计业务约定书 /:Z~"Q*r  
audit evidence                                          审计证据 .cH{WZ  
audit fee                                    审计费 q(jkit~`A  
audit files                                          审计档案 /50g3?X,  
audit findings                                     审计中发现的事项 R!_8jD:$  
audit implementation stage                        审计实施阶段 !}L~@[v,uL  
audit mark                                        审计标识 ,.6J6{  
audit materiality                                 审计重要性 94p:|5@  
audit method                                     审计方法 N)vk0IM!  
audit objective                                         审计目标，审计目的 M~ i+F0  
audit of financial statements                      会计报表审计，财务报表审计 * Y%<b86U  
audit opinion                                     审计意见 rt3f7 s*  
audit period                                      被审计期间，被审计年度 wzDk{4U  
audit plan                                          审计计划 Mf;|z0UX  
audit planning                                    编制审计计划，制定审计计划，审计计划 _\4`  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 pT3X/ra  
audit programme                               审计程序表，具体审计计划 #LN5&i;s  
audit report                                       审计报告 :~ZqB\>i  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O:5Rp_?^  
audit report with a qualified opinion                 有保留意见的审计报告 AK@`'$  
audit report with an adverse opinion                否定意见的审计报告 RVgPH<1X@e  
audit report with dual dates                      双重日期审计报告 I9[1U  
audit reporting stage                                 审计报告阶段 68koQgI[^  
audit responsibility                                   审计责任 /i-xX*  
audit results                                      审计结果 bVa+kYE  
audit risk                                          审计风险 X6LhM
 
audit sampling                                          审计抽样 tT@w%Sz57N  
audit sampling techniques                         审计抽样方法，审计抽样技术 ;0w^ ud  
audit strategies                                  审计策略 (xZr ]v ]U  
audit summary                                         审计总结，审计小结 d}{LM! s  
audit team                                         审计小组 @pF fpHq?>  
audit test                                    审计测试 (B_7\}v|_  
audit trail                                          审计轨迹 L25kh}Q#7  
audit work                                        审计工作 ?Do^stq'4  
audit working paper                                 审计工作底稿 :jt;EzCLg%  
audited financial statement                        审计会计报表，已审计财务报表 P+)qE
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Auditing Guidelines (the～)                      审计规范指南 ib
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auditing standards                             审计准则 r/ NSD$-n  
audit-oriented working paper                          (审计)业务类工作底稿 ia%z+:G  
authorisation                                     授权 H&w:`JYDL3  
authorisation of transaction                       交易的授权 ^[{`q9A#d  
availability                                         可获得性 uipq=Yp.  
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balance                                      余额；差额；平衡 ,op]-CY5  
balance sheet                                    资产负债表 ?muDTD%c  
bank                                                 银行 b]!9eV $  
bank account                                    银行账户，银行户头 KQG-2oW  
bank statement                                 银行对账单 ?z2jk  
barter transaction                              易货交易，以物换物交易 Tub1Sv>J  
basis of audit                                    审计依据 \~JNQ&_o  
basis of preparation                                (会计报表的)编制基础 =N YgGEFq.  
book of account                               账目，账簿 >5) <Uv$  
borrowing                                         借款，贷款，借债 0HGlf  
branch                                              分支，分支机构，分店 S~KS9E~\  
brought forward                                (账户余额等的)承上年，承上期，承上页 yXJ]U \ %  
budget                                              预算 9T(L"9r-e  
building                                      建筑物；大楼 21r== H$  
business conditions                                  业务情况，经营情况 j|:dYt`WM  
business licence                               (企业等的)营业执照 r55qmPhg  
business relation                                业务关系
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