[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 WC=d@d)M  
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审计词汇英汉对照 (f_YgQEL  
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ability to continue as a going concern               持续经营能力 J2 )h":2  
acceptability                                     可接受性，可接受程度 =Yl ea,S  
acceptable level of detection risk                     检查风险的可接受水平 dG0zA D  
acceptance of engagement                       接受委托 !&b| [b  
accepting the engagement for the first time              首次接受委托 : qK-Rku  
access to asset                                         对资产的接触 "P|n'Mx  
according to                                     根据，依据，依照 #C.  
account balance                                账户余额 ,W [J@4.  
account for                                       对……进行会计处理，核算；解释 9,JM$ Y {  
accounting                                        会计，会计学 mj9sX^$dE  
accounting advisory serve                        会计咨询服务 W,H8B%e  
accounting firm                                 会计师事务所 (K8Ob3zN_  
accounting information                      会计信息，会计资料 (y6}xOa(  
accounting period                             会计期间 `C|];mf(#  
accounting policies                                   会计政策 `V<jt5TS  
accounting professional bodies                 会计职业组织，会计职业团体 5rbb ,*  
accounting records                                   会计记录 P%Vq#5  
accounting responsibility                           会计责任 H#V&5|K%  
accounting service                             会计服务 '@@!lV  
accounting standards                                会计准则 45wtl/^9  
Accounting Standards for Business Enterprises       企业会计准则 K,! V _  
accounting system                             会计系统 U/kQwrM  
accounting treatment                                会计处理 ffR%@  
accuracy                                    准确性，精确性 <},JWV3  
additional audit procedures                      追加审计程序 LWTPNp:"{w  
addressee                                         收件人，收信人 w< Xwz`O  
Administration of State-owned Assets  (the～)     国有资产管理局 -@_v@]:  
administrative laws and regulations                 行政法规 iKd+AzT  
adverse impact                                 不利影响，负面影响 M!i|,S  
adverse opinion                                反对意见 *-Yw%uR  
advisory group                                  咨询组，顾问组 x>##qYT  
agency fee                                        代理费，代理费用 6YNL4HE?  
aggregate                                          总计，合计为…… #z%D d{E  
alternation of document and record                 变造文件和记录 M.s'~S7y  
alternative audit procedures                      替代审计程序，备选审计程序 q!'p   
amend                                              修改，修订  6(-s@{  
amortisation                                      摊销 4P1}XYD-2  
analytical capacity                             分析能力 *@PM,tS;  
analytical procedures                               分析性程序 0mUVa=)D  
annual financial statements                        年度会计报表，年度财务报表 QM3DB  
appendix                                          附录，附表 $qYP|W
 
applicable                                         适用的 I_z(ft
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applicable laws and regulations                 适用的法规 -j]k^  
application systems                                  应用系统 MA:5'n  
apply consistently                              一贯地执行，一贯地实施 E}S%yD[  
appropriate                                       适当的，合适的；  `ROHB@-  
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appropriate authorization                          适当的授权 EV{Ys}3M  
appropriateness of audit evidence                    审计证据的适当性 
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approval                                    批准，核准 /QyKXg6)l  
assertion                                    (会计报表上的)认定；确认 `q<W %'Tb$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 B T"
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asset                                                 资产，财产 0&]
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asset restructuring                             资产重组 Ws`ndR  
assignment of duties                                 职责的划分 r <5}& B`  
assistant                                     助理，助理人员 Pb8@owG8  
associated company                                 联属公司，联营公司 5a_8`cs u  
association                                        联合，结合；协会，社团 >god++,o  
assumption                                       假设，假定 Lm2!<<<  
at a given date                                         在某一特定时日 yTd8)zWq  
attestation                                         鉴证，公证 ;H~<.
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attestation service                             鉴证服务 ~o%igJ }.C  
audit adjustment                                审计调整 |SjRss:i+  
audit areas                                        审计领域 Q7XOO3<):  
audit conclusion                                审计结论 EyK!'9~a  
audit effectiveness                             审计效果 F_@B ` ,  
audit efficiency                                  审计效率 x
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audit engagement letter                      审计业务约定书 }qWnn>h9xv  
audit evidence                                          审计证据 U$y 9f  
audit fee                                    审计费 9vRLM*9|  
audit files                                          审计档案 >CvhTrPI  
audit findings                                     审计中发现的事项 O=%Ht-kOc  
audit implementation stage                        审计实施阶段 r_+Vb*|Y  
audit mark                                        审计标识 y[7M(K  
audit materiality                                 审计重要性 }3lG'Y#Kpy  
audit method                                     审计方法 ^q-%#  
audit objective                                         审计目标，审计目的 .gO|=E"  
audit of financial statements                      会计报表审计，财务报表审计 Kbu>U{'  
audit opinion                                     审计意见 ]xRR/S4  
audit period                                      被审计期间，被审计年度 !oH{=.w  
audit plan                                          审计计划 DuC#tDP   
audit planning                                    编制审计计划，制定审计计划，审计计划 h1~h&F?  
audit planning stage                                  审计计划阶段 "`M~=RiI  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 []>rYZ9bv  
audit report                                       审计报告 N82 6xvA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;1&"]N%  
audit report with a qualified opinion                 有保留意见的审计报告 V Rv4p5  
audit report with an adverse opinion                否定意见的审计报告 QGN+f)  
audit report with dual dates                      双重日期审计报告  ?s,oH  
audit reporting stage                                 审计报告阶段 &4OOW;,?<  
audit responsibility                                   审计责任 R+!U.:-yz  
audit results                                      审计结果 7rD 8  
audit risk                                          审计风险 A
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audit sampling                                          审计抽样 Q0xGd(\  
audit sampling techniques                         审计抽样方法，审计抽样技术 d>[i*u,]/  
audit strategies                                  审计策略 0(i3RPIj\  
audit summary                                         审计总结，审计小结 EMnz;/dMt  
audit team                                         审计小组 (Z<@dkO?)  
audit test                                    审计测试 k<*v6 sNs;  
audit trail                                          审计轨迹 p@pb[Bx~[  
audit work                                        审计工作 }[leUYi`  
audit working paper                                 审计工作底稿 h[dJNawL  
audited financial statement                        审计会计报表，已审计财务报表 18X?CoM~  
Auditing Guidelines (the～)                      审计规范指南 A.*e8a/6X  
auditing standards                             审计准则 w6Gez~8  
audit-oriented working paper                          (审计)业务类工作底稿 FWu:5fBZY  
authorisation                                     授权 Y T-ua{.^  
authorisation of transaction                       交易的授权 lL zR5445)  
availability                                         可获得性 "6C a{n1hk  
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balance                                      余额；差额；平衡 cn}15JHdR  
balance sheet                                    资产负债表 A\?t^T  
bank                                                 银行 8s22VL  
bank account                                    银行账户，银行户头 G^{~'TZv%  
bank statement                                 银行对账单 {aA6b  
barter transaction                              易货交易，以物换物交易 6r"NU`1A;r  
basis of audit                                    审计依据 oI#TjF  
basis of preparation                                (会计报表的)编制基础 l^I?@{W  
book of account                               账目，账簿 SE*;6&yL  
borrowing                                         借款，贷款，借债 tD`^qMua  
branch                                              分支，分支机构，分店 q25p3  
brought forward                                (账户余额等的)承上年，承上期，承上页 E 14DZ  
budget                                              预算 L:C/PnIV  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 :.=:N%3[  
business licence                               (企业等的)营业执照 62nmm/c  
business relation                                业务关系 0`zdj  
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