[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 NjYpNd?g  
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审计词汇英汉对照 jl3RE|M\<  
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ability to continue as a going concern               持续经营能力 cQ*:U@  
acceptability                                     可接受性，可接受程度 RBt"7'  
acceptable level of detection risk                     检查风险的可接受水平 ZzzQXfA#  
acceptance of engagement                       接受委托 `o/tpuI  
accepting the engagement for the first time              首次接受委托 [ {lF1+];@  
access to asset                                         对资产的接触 9p2"5x  
according to                                     根据，依据，依照 {r[*}Bv  
account balance                                账户余额 mOGcv_L  
account for                                       对……进行会计处理，核算；解释 JY9Hqf  
accounting                                        会计，会计学 wC@4`h\U  
accounting advisory serve                        会计咨询服务 h!yF  
accounting firm                                 会计师事务所 #(ANyU(#e  
accounting information                      会计信息，会计资料 ?v8RY,Q30  
accounting period                             会计期间 ;P5\EJo  
accounting policies                                   会计政策 VIAj]Ul  
accounting professional bodies                 会计职业组织，会计职业团体 (tyo4Tz1  
accounting records                                   会计记录 9e=F  
accounting responsibility                           会计责任 jY87NHg  
accounting service                             会计服务 WQiEQ>6(t(  
accounting standards                                会计准则 ]~3wq[O  
Accounting Standards for Business Enterprises       企业会计准则 5T8X2fS:  
accounting system                             会计系统 Mgcq'{[~Y=  
accounting treatment                                会计处理 lG fO  
accuracy                                    准确性，精确性 5xTm]
  
additional audit procedures                      追加审计程序 isWB)$q  
addressee                                         收件人，收信人 gOgG23 x  
Administration of State-owned Assets  (the～)     国有资产管理局 1MfRFv  
administrative laws and regulations                 行政法规 YCw^u  
adverse impact                                 不利影响，负面影响 EJdq"6S  
adverse opinion                                反对意见 ;X|;/@@  
advisory group                                  咨询组，顾问组 4?jhZLBU  
agency fee                                        代理费，代理费用 YDs/BF Z  
aggregate                                          总计，合计为…… pfZn<n5p  
alternation of document and record                 变造文件和记录 W 86S)+h  
alternative audit procedures                      替代审计程序，备选审计程序 UO<uG#FB  
amend                                              修改，修订 ik7#Og~3  
amortisation                                      摊销 Ujq)h:`  
analytical capacity                             分析能力 =*8"ci$  
analytical procedures                               分析性程序 6st(s@>  
annual financial statements                        年度会计报表，年度财务报表 5A~w_p*}  
appendix                                          附录，附表 vQ u) uml  
applicable                                         适用的 xhg{!w  
applicable laws and regulations                 适用的法规 r-4I{GPb  
application systems                                  应用系统 aH'^`]'_=  
apply consistently                              一贯地执行，一贯地实施 EU>@k{Qt  
appropriate                                       适当的，合适的； $do rE~T  
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appropriate authorization                          适当的授权 4J94iI>S.l  
appropriateness of audit evidence                    审计证据的适当性 X=${`n%LG  
approval                                    批准，核准 1;.}u=8  
assertion                                    (会计报表上的)认定；确认 /~gM,*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 iO<O2A.F  
asset                                                 资产，财产 O=c&
 
asset restructuring                             资产重组 IK~ur\3  
assignment of duties                                 职责的划分 d@8_?G}  
assistant                                     助理，助理人员 zx#d_SVi  
associated company                                 联属公司，联营公司 m='+->O*'l  
association                                        联合，结合；协会，社团 5'+g'9  
assumption                                       假设，假定 oDKgW?x  
at a given date                                         在某一特定时日 +1h^9Y'  
attestation                                         鉴证，公证 gj6"U{
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attestation service                             鉴证服务 .}
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audit adjustment                                审计调整 K8284A8v  
audit areas                                        审计领域 g.F{yX]  
audit conclusion                                审计结论 #?}Y~Oe  
audit effectiveness                             审计效果 0vQkm<  
audit efficiency                                  审计效率 t MA
  
audit engagement letter                      审计业务约定书 8b6:n1<fn  
audit evidence                                          审计证据 A{&Etu(K  
audit fee                                    审计费 [>C^ 0\Z~  
audit files                                          审计档案 yU .B(|  
audit findings                                     审计中发现的事项 d=lZhqY  
audit implementation stage                        审计实施阶段 tH>%`:  
audit mark                                        审计标识 8 hWQ  
audit materiality                                 审计重要性 ^9cqT2:t  
audit method                                     审计方法 4XX21<yn  
audit objective                                         审计目标，审计目的 4~Lw:o1a  
audit of financial statements                      会计报表审计，财务报表审计 ]6=cSs!  
audit opinion                                     审计意见 :V+t|@m5l  
audit period                                      被审计期间，被审计年度 ~a/yLI"'g  
audit plan                                          审计计划 ,aawtdt/  
audit planning                                    编制审计计划，制定审计计划，审计计划 /91H!s  
audit planning stage                                  审计计划阶段 ]S;e#u{QE  
audit procedure                                审计程序 Hb!Q}V+Kb8  
audit programme                               审计程序表，具体审计计划 $5il] D`  
audit report                                       审计报告 x%cKTpDh!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M{O2O(  
audit report with a qualified opinion                 有保留意见的审计报告 u@==Ut  
audit report with an adverse opinion                否定意见的审计报告 Y;-"Z  
audit report with dual dates                      双重日期审计报告 RsTpjY*Xb  
audit reporting stage                                 审计报告阶段 f"k/j?e*  
audit responsibility                                   审计责任 i$%;z~#wW  
audit results                                      审计结果 7J$ ^R6rh  
audit risk                                          审计风险 \%^<Ll  
audit sampling                                          审计抽样 ;9u6]%hQTX  
audit sampling techniques                         审计抽样方法，审计抽样技术 n6|}^O7  
audit strategies                                  审计策略 Kpj0IfC,10  
audit summary                                         审计总结，审计小结 cC4*4bMm  
audit team                                         审计小组 k`\DC\0RG  
audit test                                    审计测试 9dKrE_zK:  
audit trail                                          审计轨迹  kQX,MP(  
audit work                                        审计工作 IGv>0LOd@  
audit working paper                                 审计工作底稿 ? +`Zef.g  
audited financial statement                        审计会计报表，已审计财务报表 (CuaBHR  
Auditing Guidelines (the～)                      审计规范指南 m;Sw`nw?  
auditing standards                             审计准则 dzbzZ@y  
audit-oriented working paper                          (审计)业务类工作底稿 1*>a  
authorisation                                     授权 ;y"E}h  
authorisation of transaction                       交易的授权 o^DiIoor  
availability                                         可获得性 v]_{oj_(-  
B We9C9)0  
balance                                      余额；差额；平衡 _NqEhf:8  
balance sheet                                    资产负债表 yVh]hL#4+w  
bank                                                 银行 ,YH^j c  
bank account                                    银行账户，银行户头 =(Gv_  
bank statement                                 银行对账单 1s!hl{n<~  
barter transaction                              易货交易，以物换物交易 TioI$?l>W(  
basis of audit                                    审计依据 <V>vDno\  
basis of preparation                                (会计报表的)编制基础 `"-)ObO
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book of account                               账目，账簿 z KJ6j]m  
borrowing                                         借款，贷款，借债 :2?i9F0_  
branch                                              分支，分支机构，分店 !f7}5/YC7v  
brought forward                                (账户余额等的)承上年，承上期，承上页 /!7m@P|&D  
budget                                              预算 Z
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building                                      建筑物；大楼 VQqEsnkz  
business conditions                                  业务情况，经营情况 ?CmW{9O  
business licence                               (企业等的)营业执照 xx9qi^  
business relation                                业务关系
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