[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 et)A$'Q  
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审计词汇英汉对照 _`ot||J  
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ability to continue as a going concern               持续经营能力 opdi5e)jK  
acceptability                                     可接受性，可接受程度 +ZXk0sP_<  
acceptable level of detection risk                     检查风险的可接受水平 6Pd;I,k  
acceptance of engagement                       接受委托 DTgF,c  
accepting the engagement for the first time              首次接受委托 H@MUzV  
access to asset                                         对资产的接触 * 4
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according to                                     根据，依据，依照 C\ 9eR  
account balance                                账户余额 H?^Poe(=(  
account for                                       对……进行会计处理，核算；解释 !=eui$]  
accounting                                        会计，会计学 I?5#Q0,b  
accounting advisory serve                        会计咨询服务 \>M3E  
accounting firm                                 会计师事务所 42X[Huy]  
accounting information                      会计信息，会计资料 APy&~`  
accounting period                             会计期间 }!5"EL(L80  
accounting policies                                   会计政策 >a@-OJ.yOk  
accounting professional bodies                 会计职业组织，会计职业团体 &o:wSe  
accounting records                                   会计记录 * UBU?  
accounting responsibility                           会计责任 |)yO]pB:  
accounting service                             会计服务 +>37'PD  
accounting standards                                会计准则 [ 98)
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Accounting Standards for Business Enterprises       企业会计准则 :/d#U:I  
accounting system                             会计系统 mI?AI7DqK  
accounting treatment                                会计处理 =d&  
accuracy                                    准确性，精确性 M0 =K#/  
additional audit procedures                      追加审计程序 \JN?3}_J  
addressee                                         收件人，收信人 `3\5&Bf  
Administration of State-owned Assets  (the～)     国有资产管理局 jSpmE  
administrative laws and regulations                 行政法规 s$| GVv1B  
adverse impact                                 不利影响，负面影响 -hyY5!rD  
adverse opinion                                反对意见 .kGg}  
advisory group                                  咨询组，顾问组 aJK8G,Vk  
agency fee                                        代理费，代理费用 ZVk_qA%  
aggregate                                          总计，合计为…… w}YO+  
alternation of document and record                 变造文件和记录 oB#KR1 >%7  
alternative audit procedures                      替代审计程序，备选审计程序 '+5*ajP<  
amend                                              修改，修订 ,7z.%g3+z  
amortisation                                      摊销 3zv_q&+8b  
analytical capacity                             分析能力 R\ <HR9 r  
analytical procedures                               分析性程序 x>
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annual financial statements                        年度会计报表，年度财务报表 Pr<.ld\  
appendix                                          附录，附表 0x[v)k9"0  
applicable                                         适用的 ST] h NM  
applicable laws and regulations                 适用的法规 W=%}~7*  
application systems                                  应用系统 rp+&ax}Wh  
apply consistently                              一贯地执行，一贯地实施 wHAoO#`wn5  
appropriate                                       适当的，合适的； $yLsuqB}  
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appropriate authorization                          适当的授权 *oKc4S+  
appropriateness of audit evidence                    审计证据的适当性 g
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approval                                    批准，核准 #-Ehg4W  
assertion                                    (会计报表上的)认定；确认 /87?U; |V  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 S:+S
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asset                                                 资产，财产 yiWBIJ2Wu9  
asset restructuring                             资产重组 C`% cPl  
assignment of duties                                 职责的划分 ][I}yOD70  
assistant                                     助理，助理人员 o{37}if  
associated company                                 联属公司，联营公司 3g0 [(;  
association                                        联合，结合；协会，社团 u @?n3l  
assumption                                       假设，假定 nc uqo'r  
at a given date                                         在某一特定时日 eR$qw#%c*  
attestation                                         鉴证，公证 a;r,*zZ="  
attestation service                             鉴证服务 @6~r7/WD  
audit adjustment                                审计调整  ")q  
audit areas                                        审计领域 &-dyg+b3  
audit conclusion                                审计结论 ]p:s5Q  
audit effectiveness                             审计效果 &"p7X>bd  
audit efficiency                                  审计效率 lc?9B  
audit engagement letter                      审计业务约定书 &Egw94l  
audit evidence                                          审计证据 S|CN)8Jsi  
audit fee                                    审计费 jgQn^  
audit files                                          审计档案 p~J|l$%0rQ  
audit findings                                     审计中发现的事项 ,9SBGxK5`  
audit implementation stage                        审计实施阶段 h8i ic  
audit mark                                        审计标识 2? 9*V19yu  
audit materiality                                 审计重要性 (&H-v'a}3  
audit method                                     审计方法 [K1RP.  
audit objective                                         审计目标，审计目的 p6VS<L  
audit of financial statements                      会计报表审计，财务报表审计 omisfu_~E  
audit opinion                                     审计意见 0<d9al|J  
audit period                                      被审计期间，被审计年度 V+G. TI P  
audit plan                                          审计计划 %{?EfULg  
audit planning                                    编制审计计划，制定审计计划，审计计划
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audit planning stage                                  审计计划阶段 7:awUoV8f  
audit procedure                                审计程序 #;4<dDVy  
audit programme                               审计程序表，具体审计计划 { }Q!. /5  
audit report                                       审计报告 + :4 F@R  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'M8wjU  
audit report with a qualified opinion                 有保留意见的审计报告 (1Q G]1q  
audit report with an adverse opinion                否定意见的审计报告 VbLwhA2W}F  
audit report with dual dates                      双重日期审计报告 m?G@#[ l  
audit reporting stage                                 审计报告阶段 *m)
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audit responsibility                                   审计责任 $2I^ ;5r[  
audit results                                      审计结果 Q"rQVO  
audit risk                                          审计风险 )nE=H,U?y  
audit sampling                                          审计抽样 m3[R  
audit sampling techniques                         审计抽样方法，审计抽样技术 'b1k0 9'  
audit strategies                                  审计策略 nsW#  
audit summary                                         审计总结，审计小结 P`^3-X/  
audit team                                         审计小组 % {" v^4  
audit test                                    审计测试 b`:n i   
audit trail                                          审计轨迹 XLQt>y )  
audit work                                        审计工作 G)5R iRcs  
audit working paper                                 审计工作底稿 <Cv6wC=  
audited financial statement                        审计会计报表，已审计财务报表 &/wd_;d^A  
Auditing Guidelines (the～)                      审计规范指南 xb8S)zO]Q  
auditing standards                             审计准则 +h*-9  
audit-oriented working paper                          (审计)业务类工作底稿 f0Wbc\L[  
authorisation                                     授权 FL
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authorisation of transaction                       交易的授权 J[0o6  
availability                                         可获得性 )w/ #T  
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balance                                      余额；差额；平衡 }KFf  
balance sheet                                    资产负债表 SrVo0$5)  
bank                                                 银行 #POVu|Y;h  
bank account                                    银行账户，银行户头 g_8A1lt  
bank statement                                 银行对账单 WK$d<:"  
barter transaction                              易货交易，以物换物交易 bEvlk\iql  
basis of audit                                    审计依据
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basis of preparation                                (会计报表的)编制基础 Pk{eGG<F$  
book of account                               账目，账簿 76 ]X  
borrowing                                         借款，贷款，借债 *.F^`]yz  
branch                                              分支，分支机构，分店 "|k 4<"]  
brought forward                                (账户余额等的)承上年，承上期，承上页 STln_'DF'  
budget                                              预算 8_*31Y   
building                                      建筑物；大楼 xOY %14%Y  
business conditions                                  业务情况，经营情况 9Ub##5$[,  
business licence                               (企业等的)营业执照 B :X,vE  
business relation                                业务关系 M0) q  
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