[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 o=t@83Fh5  
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审计词汇英汉对照 f4JmY1)@  
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ability to continue as a going concern               持续经营能力 Vq'\`$_  
acceptability                                     可接受性，可接受程度 n9 LTrhLqp  
acceptable level of detection risk                     检查风险的可接受水平 JnWG_|m)  
acceptance of engagement                       接受委托 w1a
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accepting the engagement for the first time              首次接受委托 yqEX0|V%  
access to asset                                         对资产的接触 >UUcKq1M:  
according to                                     根据，依据，依照 \~sc6ho  
account balance                                账户余额 O% g Q  
account for                                       对……进行会计处理，核算；解释 laRcEXj  
accounting                                        会计，会计学 /s@t-gTi  
accounting advisory serve                        会计咨询服务 _JVFn=  
accounting firm                                 会计师事务所 "!ZQ`yl  
accounting information                      会计信息，会计资料 [~3[Tu( C  
accounting period                             会计期间 / $Qs1*  
accounting policies                                   会计政策 [y(DtOR  
accounting professional bodies                 会计职业组织，会计职业团体 h
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accounting records                                   会计记录 YXJreM5  
accounting responsibility                           会计责任 Z~g6C0  
accounting service                             会计服务 (Dy6I;S  
accounting standards                                会计准则 YUzx,Y>k  
Accounting Standards for Business Enterprises       企业会计准则 7L%JCH#F  
accounting system                             会计系统
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accounting treatment                                会计处理 a
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accuracy                                    准确性，精确性 :3J 0Q  
additional audit procedures                      追加审计程序 fH-fEMyW  
addressee                                         收件人，收信人 prHM}n{0  
Administration of State-owned Assets  (the～)     国有资产管理局 <r9L-4  
administrative laws and regulations                 行政法规 Vu0d\l^$  
adverse impact                                 不利影响，负面影响 |/qwR~  
adverse opinion                                反对意见 _Sq*m=  
advisory group                                  咨询组，顾问组 mY1I{'.  
agency fee                                        代理费，代理费用 oZD+AF$R  
aggregate                                          总计，合计为…… 8t1XZ  
alternation of document and record                 变造文件和记录 "QKCZ8_C  
alternative audit procedures                      替代审计程序，备选审计程序 CPW^pGT+i  
amend                                              修改，修订 i\zVP.c])*  
amortisation                                      摊销 i;flK*HOZ9  
analytical capacity                             分析能力 ww}4  
analytical procedures                               分析性程序 ^n|yfvR  
annual financial statements                        年度会计报表，年度财务报表 ?*)Q[P5  
appendix                                          附录，附表 <y S| \Z|  
applicable                                         适用的 =JkPE2
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applicable laws and regulations                 适用的法规 8l1s]Kqr  
application systems                                  应用系统 ':>u*  
apply consistently                              一贯地执行，一贯地实施 kxanzsSr9  
appropriate                                       适当的，合适的； tJM#/yT  
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appropriate authorization                          适当的授权 ^xyU*A}D  
appropriateness of audit evidence                    审计证据的适当性 W\c1QY$E  
approval                                    批准，核准 g"Tb\  
assertion                                    (会计报表上的)认定；确认 F@tfbDO?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o7r7HmA@  
asset                                                 资产，财产 AMw#_8Y  
asset restructuring                             资产重组 qj7}]T_  
assignment of duties                                 职责的划分 S-f .NC}:i  
assistant                                     助理，助理人员 P=[_W;->}  
associated company                                 联属公司，联营公司 #n7F7X  
association                                        联合，结合；协会，社团 tEN8S]X  
assumption                                       假设，假定 'OACbYgG  
at a given date                                         在某一特定时日 {;L,|(o^  
attestation                                         鉴证，公证 [n2+`A  
attestation service                             鉴证服务 Ke;eI+P[  
audit adjustment                                审计调整 f7SMO-3a  
audit areas                                        审计领域 &-$27  
audit conclusion                                审计结论 3'7]jj  
audit effectiveness                             审计效果 )ZW[$:wA  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 8\X-]Gh\^  
audit evidence                                          审计证据 kSpy-bVn  
audit fee                                    审计费 &RHZ7T
 
audit files                                          审计档案 :#VdFMC<  
audit findings                                     审计中发现的事项 ${h1(ec8  
audit implementation stage                        审计实施阶段 ]#\De73K  
audit mark                                        审计标识 Vb8Q
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audit materiality                                 审计重要性 Ox5Es  
audit method                                     审计方法 TE5J @I  
audit objective                                         审计目标，审计目的 yW)r`xpY  
audit of financial statements                      会计报表审计，财务报表审计 3&!v"ms  
audit opinion                                     审计意见 l*$~Y0  
audit period                                      被审计期间，被审计年度 aXyFpGdb9  
audit plan                                          审计计划 T)I\?hqTB  
audit planning                                    编制审计计划，制定审计计划，审计计划 iYf)FPET  
audit planning stage                                  审计计划阶段 fm^J-  
audit procedure                                审计程序 *iN5/w{VG  
audit programme                               审计程序表，具体审计计划 =.qX u+  
audit report                                       审计报告 i-}Tt<^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M2$
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audit report with a qualified opinion                 有保留意见的审计报告 D#D55X^6*  
audit report with an adverse opinion                否定意见的审计报告 `6P2+wf1j~  
audit report with dual dates                      双重日期审计报告 4?fpk9c{2  
audit reporting stage                                 审计报告阶段 /iEQ}  
audit responsibility                                   审计责任 jqj4(J@%yr  
audit results                                      审计结果 c{IL"B6>  
audit risk                                          审计风险 8OMMV,QF  
audit sampling                                          审计抽样 >WA'/Sl<A<  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~>H,~</`  
audit strategies                                  审计策略 m^~5Xr"  
audit summary                                         审计总结，审计小结 gZ|!'  
audit team                                         审计小组 r8tW)"?  
audit test                                    审计测试 RrT`]1".  
audit trail                                          审计轨迹 Cw"[$E'J  
audit work                                        审计工作 !' 0PM[  
audit working paper                                 审计工作底稿 sPMICIv|  
audited financial statement                        审计会计报表，已审计财务报表 !9{hbmF#  
Auditing Guidelines (the～)                      审计规范指南 {r~=mQ  
auditing standards                             审计准则 AmZW=n2^  
audit-oriented working paper                          (审计)业务类工作底稿 0CvGpM,  
authorisation                                     授权 $NCR V:J  
authorisation of transaction                       交易的授权 jz~#K;3=,  
availability                                         可获得性 h;#0
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balance                                      余额；差额；平衡 V!(7=ku!`  
balance sheet                                    资产负债表 Eyz.^)r  
bank                                                 银行 ff7#LeB9  
bank account                                    银行账户，银行户头 %{7*o5`
 
bank statement                                 银行对账单 XDAP[V  
barter transaction                              易货交易，以物换物交易 /i dI-  
basis of audit                                    审计依据 %gQUog  
basis of preparation                                (会计报表的)编制基础 _^eiN'B  
book of account                               账目，账簿 mK/E1a)AG3  
borrowing                                         借款，贷款，借债 C>'G?  
branch                                              分支，分支机构，分店 1KY0hAx  
brought forward                                (账户余额等的)承上年，承上期，承上页 +_kA&Q(t  
budget                                              预算 lU%oU&P/"S  
building                                      建筑物；大楼 +'Y?K]zbt  
business conditions                                  业务情况，经营情况 3AglvGK7{  
business licence                               (企业等的)营业执照 MkHkM  
business relation                                业务关系 rT=C/SKP  
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