[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 ?
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审计词汇英汉对照 3~S~)quwP  
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ability to continue as a going concern               持续经营能力 GS^4tmc  
acceptability                                     可接受性，可接受程度 ]zm6;/S  
acceptable level of detection risk                     检查风险的可接受水平 >]`x~cE.5  
acceptance of engagement                       接受委托 ':[y]ep(~|  
accepting the engagement for the first time              首次接受委托 &,)tD62s  
access to asset                                         对资产的接触 ~& l`"  
according to                                     根据，依据，依照 .KD0
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account balance                                账户余额 0jyokER  
account for                                       对……进行会计处理，核算；解释 %SE
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accounting                                        会计，会计学 +l#2u#e  
accounting advisory serve                        会计咨询服务 'F~
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accounting firm                                 会计师事务所 I F@M  
accounting information                      会计信息，会计资料 #-`lLI:w0  
accounting period                             会计期间 x{- caOH  
accounting policies                                   会计政策 g$tW9 Q  
accounting professional bodies                 会计职业组织，会计职业团体 ubQ(O uM"  
accounting records                                   会计记录 <vrx8Q*6  
accounting responsibility                           会计责任 Q9'p2@Z  
accounting service                             会计服务 K$Ph$P@  
accounting standards                                会计准则 f0F$*"#G  
Accounting Standards for Business Enterprises       企业会计准则 )eFK@goGeb  
accounting system                             会计系统 )v9[/ ]*P  
accounting treatment                                会计处理 gM*s/,;O"  
accuracy                                    准确性，精确性 a !IH-XJ2  
additional audit procedures                      追加审计程序 g DhwJks  
addressee                                         收件人，收信人
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Administration of State-owned Assets  (the～)     国有资产管理局 A>?fbY2n  
administrative laws and regulations                 行政法规 !2Orklzd1  
adverse impact                                 不利影响，负面影响 dd$N4&  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 Y!L jy [/  
agency fee                                        代理费，代理费用 )=D&NO67Pq  
aggregate                                          总计，合计为…… &0g,Xkr  
alternation of document and record                 变造文件和记录 (Ka#6   
alternative audit procedures                      替代审计程序，备选审计程序 e-VLU;  
amend                                              修改，修订 (Y>MsqwWfC  
amortisation                                      摊销 8VZ-`?p  
analytical capacity                             分析能力 fo.m&mKgo  
analytical procedures                               分析性程序 `T70FsSJ  
annual financial statements                        年度会计报表，年度财务报表 "7HB3?2>W  
appendix                                          附录，附表 "" U_|JH-  
applicable                                         适用的 k@L~h{`Mc\  
applicable laws and regulations                 适用的法规 yShHFlO=  
application systems                                  应用系统 o$O,#^  
apply consistently                              一贯地执行，一贯地实施 `y`xk<q  
appropriate                                       适当的，合适的； Db=gS=Qm  
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appropriate authorization                          适当的授权 o(P:f)B  
appropriateness of audit evidence                    审计证据的适当性 =FmU]DV  
approval                                    批准，核准 j;)6uia*A  
assertion                                    (会计报表上的)认定；确认 /<0D E22  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6<Z:Xw  
asset                                                 资产，财产 S F>D:$a  
asset restructuring                             资产重组 X}(0y  
assignment of duties                                 职责的划分 ~t={ \,X\  
assistant                                     助理，助理人员 ~-5@- V  
associated company                                 联属公司，联营公司 prtxE&-  
association                                        联合，结合；协会，社团 (GG"'bYk  
assumption                                       假设，假定 >x4[7YAU{  
at a given date                                         在某一特定时日 n5.>;N.*  
attestation                                         鉴证，公证 |lxy< C4V  
attestation service                             鉴证服务 @@IA35'tc  
audit adjustment                                审计调整 U
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audit areas                                        审计领域 aLi_Hrb9  
audit conclusion                                审计结论 f_ztnRw  
audit effectiveness                             审计效果 ,SF.@^o@a
 
audit efficiency                                  审计效率 ht)nx,e=  
audit engagement letter                      审计业务约定书 |*KS<iHr%  
audit evidence                                          审计证据 abeSkWUL(  
audit fee                                    审计费 R*Z]  
audit files                                          审计档案 SDHc[66'  
audit findings                                     审计中发现的事项 R9h>I3F=c  
audit implementation stage                        审计实施阶段 U5!f++  
audit mark                                        审计标识 pYl{:uIPN8  
audit materiality                                 审计重要性 i ,pN1_-
 
audit method                                     审计方法 _AYC|R|  
audit objective                                         审计目标，审计目的 j yRSEk$  
audit of financial statements                      会计报表审计，财务报表审计 `u h@iD'KI  
audit opinion                                     审计意见 $-Pqs ^g  
audit period                                      被审计期间，被审计年度 M
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audit plan                                          审计计划 =kh>s$We  
audit planning                                    编制审计计划，制定审计计划，审计计划 T_?nd T2  
audit planning stage                                  审计计划阶段 ]<T8ZA_Y;  
audit procedure                                审计程序 oNB,.:  
audit programme                               审计程序表，具体审计计划 V.ji _vX  
audit report                                       审计报告 ny(GTKoUz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _/}Hqh  
audit report with a qualified opinion                 有保留意见的审计报告 $i:||L^ 8p  
audit report with an adverse opinion                否定意见的审计报告 030U7VT1  
audit report with dual dates                      双重日期审计报告 5
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audit reporting stage                                 审计报告阶段 q{cp|#m#G  
audit responsibility                                   审计责任 #[a"%byTR  
audit results                                      审计结果 ?96-" l  
audit risk                                          审计风险 hyb +#R  
audit sampling                                          审计抽样 $iqi:vY  
audit sampling techniques                         审计抽样方法，审计抽样技术 bugFl>  
audit strategies                                  审计策略 B9e.-Xaf  
audit summary                                         审计总结，审计小结 8.CKH4h  
audit team                                         审计小组 8b 8\  
audit test                                    审计测试 5BHOHw D{  
audit trail                                          审计轨迹 hA*Z'.[  
audit work                                        审计工作 V+O0k: o  
audit working paper                                 审计工作底稿 I{
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audited financial statement                        审计会计报表，已审计财务报表 Wk`bb!P_  
Auditing Guidelines (the～)                      审计规范指南 ^r>f2 x  
auditing standards                             审计准则 ^p 2.UW  
audit-oriented working paper                          (审计)业务类工作底稿 2"leUur~rO  
authorisation                                     授权 f4'El2>-86  
authorisation of transaction                       交易的授权 T+;H#&  
availability                                         可获得性 ZU-4})7uSB  
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balance                                      余额；差额；平衡 dUoWo3r=  
balance sheet                                    资产负债表 0{?:FQ#  
bank                                                 银行 q]"2hLq
  
bank account                                    银行账户，银行户头 @sw9A 93A  
bank statement                                 银行对账单 ;Y'8:ncDn  
barter transaction                              易货交易，以物换物交易 #%?FM>  
basis of audit                                    审计依据 rH$eB/#F  
basis of preparation                                (会计报表的)编制基础 `]`=]*d  
book of account                               账目，账簿 |}K  
borrowing                                         借款，贷款，借债 tYs8)\{  
branch                                              分支，分支机构，分店 `FA)om  
brought forward                                (账户余额等的)承上年，承上期，承上页 *.,"N}  
budget                                              预算 [D3+cDph  
building                                      建筑物；大楼 oL<BLr9>  
business conditions                                  业务情况，经营情况 k"">2#V  
business licence                               (企业等的)营业执照 J>`v.8y  
business relation                                业务关系 -$+,]t^GV  
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