[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 DBAJkBs  
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审计词汇英汉对照 FH)bE#4  
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ability to continue as a going concern               持续经营能力 (6A>:_)  
acceptability                                     可接受性，可接受程度 cCFSPT2fq[  
acceptable level of detection risk                     检查风险的可接受水平 FI.S?gy0   
acceptance of engagement                       接受委托 %2^C  
accepting the engagement for the first time              首次接受委托 K_{x y#H  
access to asset                                         对资产的接触 583ej2HPg  
according to                                     根据，依据，依照 h#zx^F1  
account balance                                账户余额 [?RLvhU|  
account for                                       对……进行会计处理，核算；解释 daWmF  
accounting                                        会计，会计学 |(}uagfrd  
accounting advisory serve                        会计咨询服务 Yk(OVl T  
accounting firm                                 会计师事务所 ' :g8a=L  
accounting information                      会计信息，会计资料 l"}W $3]u$  
accounting period                             会计期间 v!t*Ng  
accounting policies                                   会计政策 MFX&+c  
accounting professional bodies                 会计职业组织，会计职业团体 [4 g5{eX  
accounting records                                   会计记录 aBr%"&Z.MG  
accounting responsibility                           会计责任 <E$P  
accounting service                             会计服务 Id]W
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accounting standards                                会计准则 eG|e1t
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Accounting Standards for Business Enterprises       企业会计准则 LoOyqJ,  
accounting system                             会计系统 TcZ Ci^1F  
accounting treatment                                会计处理 .Y_RI&B!L  
accuracy                                    准确性，精确性 VPys  
additional audit procedures                      追加审计程序 [4kx59J3b  
addressee                                         收件人，收信人 $Pzvv`f*  
Administration of State-owned Assets  (the～)     国有资产管理局 ]O<Yr'  
administrative laws and regulations                 行政法规 Mb\~W UWI  
adverse impact                                 不利影响，负面影响 & ?/h5<  
adverse opinion                                反对意见 gwThhwR  
advisory group                                  咨询组，顾问组 }tft@,dIC  
agency fee                                        代理费，代理费用 2-o,4EfHVO  
aggregate                                          总计，合计为…… pTGq4v@6x  
alternation of document and record                 变造文件和记录 bsM`C]h&  
alternative audit procedures                      替代审计程序，备选审计程序 LAwX9q`  
amend                                              修改，修订 o|]xj'  
amortisation                                      摊销 1dfA 8=L,s  
analytical capacity                             分析能力 PfnhE>[>cf  
analytical procedures                               分析性程序 Vt n$*ML  
annual financial statements                        年度会计报表，年度财务报表 q*DR~Ov  
appendix                                          附录，附表 ~W5fJd0  
applicable                                         适用的 J2aA"BhdC"  
applicable laws and regulations                 适用的法规 akm)X0!-}  
application systems                                  应用系统 L$ ]D&f8:  
apply consistently                              一贯地执行，一贯地实施 /Ia=/Jj7N  
appropriate                                       适当的，合适的； @)<uQ S  
征用，挪用 s]L`&fY]O  
appropriate authorization                          适当的授权 hx)Ed  
appropriateness of audit evidence                    审计证据的适当性 .w$v<y6C  
approval                                    批准，核准 iA^w2K  
assertion                                    (会计报表上的)认定；确认 U
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 PwF}yxkI  
asset                                                 资产，财产 i`2Q;Az_P6  
asset restructuring                             资产重组 70HEu@-  
assignment of duties                                 职责的划分 VxjH B?)  
assistant                                     助理，助理人员 H.Jcp|k[;  
associated company                                 联属公司，联营公司 ^%go\ C ;  
association                                        联合，结合；协会，社团 }y=7r!{@  
assumption                                       假设，假定 v bb mmv  
at a given date                                         在某一特定时日 JB+pd_>5  
attestation                                         鉴证，公证 ]P(Eo|)
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attestation service                             鉴证服务 deHBY4@  
audit adjustment                                审计调整 Pl1:d{"d  
audit areas                                        审计领域 B'
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audit conclusion                                审计结论 OMKEn!Wq  
audit effectiveness                             审计效果 .4_~ku  
audit efficiency                                  审计效率 rZJp>Q)s  
audit engagement letter                      审计业务约定书 C!qW:H  
audit evidence                                          审计证据 ~p'/Z@Atu  
audit fee                                    审计费 $|(roC(  
audit files                                          审计档案 . s? ''/(  
audit findings                                     审计中发现的事项 Kwh3SU=L}  
audit implementation stage                        审计实施阶段 /DbwqBx  
audit mark                                        审计标识 QREIr |q'  
audit materiality                                 审计重要性 CX
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audit method                                     审计方法 lJ7k4ua\  
audit objective                                         审计目标，审计目的 HD=WHT&  
audit of financial statements                      会计报表审计，财务报表审计 O,^,G<`  
audit opinion                                     审计意见 ?[XH`c,  
audit period                                      被审计期间，被审计年度 k9}im
 
audit plan                                          审计计划 /&kZ)XOi  
audit planning                                    编制审计计划，制定审计计划，审计计划 IH>+P]+3"3  
audit planning stage                                  审计计划阶段 )x(
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audit procedure                                审计程序 T+sO(;  
audit programme                               审计程序表，具体审计计划 _;'}P2&Q  
audit report                                       审计报告 1ed#nB%  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 5fVdt Jk7  
audit report with a qualified opinion                 有保留意见的审计报告 OmU.9PDg-  
audit report with an adverse opinion                否定意见的审计报告 CZ]+B8Pl(x  
audit report with dual dates                      双重日期审计报告 WqYl=%x"{V  
audit reporting stage                                 审计报告阶段 I9Z8]Q+2"  
audit responsibility                                   审计责任 `uzRHbJ`  
audit results                                      审计结果 @Ki`g(],P  
audit risk                                          审计风险 {jk {K6 }  
audit sampling                                          审计抽样 6 _73  
audit sampling techniques                         审计抽样方法，审计抽样技术 i& _sb
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audit strategies                                  审计策略 DCwldkdJN  
audit summary                                         审计总结，审计小结 z#,?*v  
audit team                                         审计小组 .Ta$@sPh}  
audit test                                    审计测试 zlSwKd(  
audit trail                                          审计轨迹 :Ur%.0  
audit work                                        审计工作 P_b00",S  
audit working paper                                 审计工作底稿 D .?KgOZ  
audited financial statement                        审计会计报表，已审计财务报表 60`y=!?f  
Auditing Guidelines (the～)                      审计规范指南 iT.hXzPzr*  
auditing standards                             审计准则 k)S7SbQ  
audit-oriented working paper                          (审计)业务类工作底稿 Q@d X2  
authorisation                                     授权 B623B HwS  
authorisation of transaction                       交易的授权 61gZZM  
availability                                         可获得性 ={zYcVI  
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balance                                      余额；差额；平衡 F}sfk}rp  
balance sheet                                    资产负债表 Kx<bVK4"  
bank                                                 银行 {BKI8vy  
bank account                                    银行账户，银行户头 %kVpW& ~  
bank statement                                 银行对账单 g00XZ0@  
barter transaction                              易货交易，以物换物交易 rRsLl/d  
basis of audit                                    审计依据 @x{;a9y  
basis of preparation                                (会计报表的)编制基础 u9VJ{F  
book of account                               账目，账簿 C/]0jAAE7  
borrowing                                         借款，贷款，借债 RQe#X6'h  
branch                                              分支，分支机构，分店 :T'"%_d5  
brought forward                                (账户余额等的)承上年，承上期，承上页 j\Q_NevV  
budget                                              预算 ,Zs-<e"  
building                                      建筑物；大楼 "I+wU`AIek  
business conditions                                  业务情况，经营情况 T_B$  
business licence                               (企业等的)营业执照 bLf }U9  
business relation                                业务关系
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