[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 U:xY~>  
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审计词汇英汉对照 'E FP/(2J  
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ability to continue as a going concern               持续经营能力 ^ Q]I)U  
acceptability                                     可接受性，可接受程度 z\wY3pIr2  
acceptable level of detection risk                     检查风险的可接受水平 KITC,@xE_O  
acceptance of engagement                       接受委托 8
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accepting the engagement for the first time              首次接受委托 SPfz/ q{  
access to asset                                         对资产的接触 *Ii_dpJ  
according to                                     根据，依据，依照 !Au'WJfE  
account balance                                账户余额 <4r3ZV;'  
account for                                       对……进行会计处理，核算；解释 v4c*6(m  
accounting                                        会计，会计学 6v(
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accounting advisory serve                        会计咨询服务 E Dh$UB
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accounting firm                                 会计师事务所 r]JV!'R  
accounting information                      会计信息，会计资料 MYyV{W*T>  
accounting period                             会计期间 MvV\?Lzj   
accounting policies                                   会计政策 FI|jsO 3  
accounting professional bodies                 会计职业组织，会计职业团体 h`Ld%iN\  
accounting records                                   会计记录 a`/\0~  
accounting responsibility                           会计责任 h=:Ls]ZU  
accounting service                             会计服务 )b AOA  
accounting standards                                会计准则 Z SWKVTi  
Accounting Standards for Business Enterprises       企业会计准则 (%p@G5GU  
accounting system                             会计系统 w)xiiO[  
accounting treatment                                会计处理 >JOEp0J  
accuracy                                    准确性，精确性 a6Zg~>vX  
additional audit procedures                      追加审计程序 \N3A2L)l  
addressee                                         收件人，收信人 VY9o}J>,w  
Administration of State-owned Assets  (the～)     国有资产管理局 E}-Y!,v^  
administrative laws and regulations                 行政法规 D1G9^7:^E  
adverse impact                                 不利影响，负面影响 (rTn6[*  
adverse opinion                                反对意见 2Kg-ZDK8  
advisory group                                  咨询组，顾问组 s>pM+PoGYd  
agency fee                                        代理费，代理费用 +"P!es\q  
aggregate                                          总计，合计为…… o/dj1a~U  
alternation of document and record                 变造文件和记录 *z?
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alternative audit procedures                      替代审计程序，备选审计程序 \tCxz(vKz  
amend                                              修改，修订 /O`<?aP%  
amortisation                                      摊销 (AIgW  
analytical capacity                             分析能力 T( LlNq  
analytical procedures                               分析性程序 eHX;*~e6)  
annual financial statements                        年度会计报表，年度财务报表 Uw!N;QsC  
appendix                                          附录，附表 )h0
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applicable                                         适用的 #!yW)RG  
applicable laws and regulations                 适用的法规 UO~Xzx!e  
application systems                                  应用系统 @O]v.<8  
apply consistently                              一贯地执行，一贯地实施 czG]rl\1  
appropriate                                       适当的，合适的； .I h'&  
征用，挪用 O dSglB  
appropriate authorization                          适当的授权 1@}s:  
appropriateness of audit evidence                    审计证据的适当性 [N=v=J9  
approval                                    批准，核准 /TEE<\"  
assertion                                    (会计报表上的)认定；确认 DH IC:6EY  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2=]Xe#5J=  
asset                                                 资产，财产 Y%zYO  
asset restructuring                             资产重组 Crg@05Z  
assignment of duties                                 职责的划分 cPp<+ ts  
assistant                                     助理，助理人员 qT153dNA&  
associated company                                 联属公司，联营公司 7gnrLc$]O  
association                                        联合，结合；协会，社团 59k[A~)~  
assumption                                       假设，假定 OyG#
 
at a given date                                         在某一特定时日 IIh \d.o  
attestation                                         鉴证，公证 x?6 \C-i  
attestation service                             鉴证服务 Bx" eX>A8  
audit adjustment                                审计调整 fUKi@*^ZUa  
audit areas                                        审计领域 _Dq,\}  
audit conclusion                                审计结论 )&px[Dbx  
audit effectiveness                             审计效果 >{1 i8 b@  
audit efficiency                                  审计效率 E7`Q=4@e  
audit engagement letter                      审计业务约定书 L]e@./C$  
audit evidence                                          审计证据 &x.n>O  
audit fee                                    审计费 *S= c0  
audit files                                          审计档案 YiGSFg  
audit findings                                     审计中发现的事项 Of gmJ(%  
audit implementation stage                        审计实施阶段 uXuA4o$t-  
audit mark                                        审计标识 EvGKcu  
audit materiality                                 审计重要性 Va-.  
audit method                                     审计方法 -qs R,H  
audit objective                                         审计目标，审计目的 @AfC$T  
audit of financial statements                      会计报表审计，财务报表审计 Lk`,mjhk  
audit opinion                                     审计意见 Be
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audit period                                      被审计期间，被审计年度 8{B]_: -:  
audit plan                                          审计计划 :p
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audit planning                                    编制审计计划，制定审计计划，审计计划 Xaw&41K  
audit planning stage                                  审计计划阶段 w:3CWF4q]
 
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 u"5 hlccH  
audit report                                       审计报告 "QLp%B,A  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =u<jxV9  
audit report with a qualified opinion                 有保留意见的审计报告 XY)I~6$Y  
audit report with an adverse opinion                否定意见的审计报告 u;Rm/.  
audit report with dual dates                      双重日期审计报告 9Ac4'L  
audit reporting stage                                 审计报告阶段 g$T% C?  
audit responsibility                                   审计责任 X$(YCb  
audit results                                      审计结果 EHH+)mlo  
audit risk                                          审计风险 V]W-**j<  
audit sampling                                          审计抽样 (_nU}<y_i  
audit sampling techniques                         审计抽样方法，审计抽样技术 %d^ =$Q  
audit strategies                                  审计策略 Z_(P^/  
audit summary                                         审计总结，审计小结 JWVn@)s  
audit team                                         审计小组 
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audit test                                    审计测试 z|v/hUrD  
audit trail                                          审计轨迹 zOn%\  
audit work                                        审计工作 xY@<<  
audit working paper                                 审计工作底稿 ,T0q.!d  
audited financial statement                        审计会计报表，已审计财务报表 owe6ge7m  
Auditing Guidelines (the～)                      审计规范指南 2B[I- K s  
auditing standards                             审计准则 il~A(`+YO  
audit-oriented working paper                          (审计)业务类工作底稿 <G /a-
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authorisation                                     授权 
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authorisation of transaction                       交易的授权 UI_u:a9Q/  
availability                                         可获得性 W/G75o~6  
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balance                                      余额；差额；平衡 cL^r^kL("  
balance sheet                                    资产负债表 D[Kq`  
bank                                                 银行 7CSd}@71\  
bank account                                    银行账户，银行户头 CH] +S>$  
bank statement                                 银行对账单 UhbGU G  
barter transaction                              易货交易，以物换物交易 SGUZ'}  
basis of audit                                    审计依据 #sb@)Q  
basis of preparation                                (会计报表的)编制基础 LLd5Z44v  
book of account                               账目，账簿 _KAg1Ww  
borrowing                                         借款，贷款，借债 f<LRM  
branch                                              分支，分支机构，分店 8?G534*r@2  
brought forward                                (账户余额等的)承上年，承上期，承上页 _\u?]YTv  
budget                                              预算 H&=fD` Xq  
building                                      建筑物；大楼 "#
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business conditions                                  业务情况，经营情况 Z>_F
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business licence                               (企业等的)营业执照 eK =v<X  
business relation                                业务关系 H'x)[2  
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