[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 $!f$R`R^Q\  
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审计词汇英汉对照 W% [
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ability to continue as a going concern               持续经营能力 T42g4j/l~  
acceptability                                     可接受性，可接受程度 ,2`d3u^CW  
acceptable level of detection risk                     检查风险的可接受水平 .T|NB8 rS  
acceptance of engagement                       接受委托 O2G+ '  
accepting the engagement for the first time              首次接受委托 h[]N=X  
access to asset                                         对资产的接触 {dwV-qz  
according to                                     根据，依据，依照 !D3}5A1,  
account balance                                账户余额 ASvPr*q/  
account for                                       对……进行会计处理，核算；解释 IMZKlU3  
accounting                                        会计，会计学 [UH5D~Yx
 
accounting advisory serve                        会计咨询服务 O5Lv:qAa  
accounting firm                                 会计师事务所 0Nu]N)H5<l  
accounting information                      会计信息，会计资料 oc(bcU  
accounting period                             会计期间 =;H'~  
accounting policies                                   会计政策 DR /)hAE  
accounting professional bodies                 会计职业组织，会计职业团体 | #Pc e  
accounting records                                   会计记录 >{S$0D  
accounting responsibility                           会计责任 q UnFEg  
accounting service                             会计服务 4m*(D5Y=|  
accounting standards                                会计准则 v~\45eEA  
Accounting Standards for Business Enterprises       企业会计准则 (UZ*36@PJx  
accounting system                             会计系统 o0'av+e7  
accounting treatment                                会计处理 )US/bC!M$  
accuracy                                    准确性，精确性 Y
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additional audit procedures                      追加审计程序 pL@zZK0  
addressee                                         收件人，收信人 v+#j>   
Administration of State-owned Assets  (the～)     国有资产管理局 O+?zn:  
administrative laws and regulations                 行政法规 ,[\(U!Z7:%  
adverse impact                                 不利影响，负面影响 =!^iiHF  
adverse opinion                                反对意见 Q /c WV  
advisory group                                  咨询组，顾问组 3kCbD=yF  
agency fee                                        代理费，代理费用 #P#R~b]  
aggregate                                          总计，合计为…… shT[|@" C  
alternation of document and record                 变造文件和记录 kZ9<j+.  
alternative audit procedures                      替代审计程序，备选审计程序 SN(=e#ljE  
amend                                              修改，修订 dSVu_*y  
amortisation                                      摊销 -ZP&zOsDr  
analytical capacity                             分析能力 !&O/7ywe  
analytical procedures                               分析性程序 S I7B6c  
annual financial statements                        年度会计报表，年度财务报表 :XSc#H4  
appendix                                          附录，附表 EcoUpiL%2  
applicable                                         适用的 2\{uqv  
applicable laws and regulations                 适用的法规 nq f<NH3i  
application systems                                  应用系统 =h::VB}Lv  
apply consistently                              一贯地执行，一贯地实施 
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appropriate                                       适当的，合适的； O&w3@9KJ?  
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appropriate authorization                          适当的授权 nnL$m_K~  
appropriateness of audit evidence                    审计证据的适当性 vvAk<[  
approval                                    批准，核准 8(5E<&JP  
assertion                                    (会计报表上的)认定；确认
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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 -]\E}Ti  
asset                                                 资产，财产 XDko{jEJ  
asset restructuring                             资产重组 sBtG}Mo)  
assignment of duties                                 职责的划分 eCIRt/ uA  
assistant                                     助理，助理人员 kA%OF*%|6  
associated company                                 联属公司，联营公司 :ECK $Cu  
association                                        联合，结合；协会，社团 Y-q@~vZ]  
assumption                                       假设，假定 \'+{X(]  
at a given date                                         在某一特定时日 gAA %x7  
attestation                                         鉴证，公证 ; axaZV  
attestation service                             鉴证服务 V-;nj,.mY  
audit adjustment                                审计调整 ]ZGvRA&  
audit areas                                        审计领域 p@8krOo`  
audit conclusion                                审计结论 tH,K\v`f  
audit effectiveness                             审计效果 sN1*Zp'(  
audit efficiency                                  审计效率 AKKU-5 B9c  
audit engagement letter                      审计业务约定书 on;sq8;  
audit evidence                                          审计证据 h:jI  
audit fee                                    审计费 /;nO<X:XV  
audit files                                          审计档案 .8qzU47E  
audit findings                                     审计中发现的事项 I^O:5x>[l  
audit implementation stage                        审计实施阶段 $^=jPk]+  
audit mark                                        审计标识 "gN*J)!x  
audit materiality                                 审计重要性 wGzXp5 dl  
audit method                                     审计方法 xUo)_P\_  
audit objective                                         审计目标，审计目的 Wytvs*\`  
audit of financial statements                      会计报表审计，财务报表审计 ss`q{ARb  
audit opinion                                     审计意见 9hR:y.  
audit period                                      被审计期间，被审计年度 J4Z<Yt/  
audit plan                                          审计计划 [> &+*c  
audit planning                                    编制审计计划，制定审计计划，审计计划 x|v[Dxf]  
audit planning stage                                  审计计划阶段 nhP~jJn  
audit procedure                                审计程序 x-V' 0-#U>  
audit programme                               审计程序表，具体审计计划 *T>#zR{  
audit report                                       审计报告 t66f 7AR  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 h`EH~W0:z  
audit report with a qualified opinion                 有保留意见的审计报告 9(^X2L&Z  
audit report with an adverse opinion                否定意见的审计报告 0J:U\ S  
audit report with dual dates                      双重日期审计报告 <S8I"8 {Mb  
audit reporting stage                                 审计报告阶段 4-M6C 5#.  
audit responsibility                                   审计责任 RM^?&PM85  
audit results                                      审计结果 oj^5G ]_<  
audit risk                                          审计风险 ?mYV\kDt\  
audit sampling                                          审计抽样 p*AP 'cR  
audit sampling techniques                         审计抽样方法，审计抽样技术 D2TXOPH  
audit strategies                                  审计策略 G{:af:5Fo  
audit summary                                         审计总结，审计小结 n$hqNsM  
audit team                                         审计小组 -Ty<9(~S  
audit test                                    审计测试 4('0f:9z+  
audit trail                                          审计轨迹 K^,&ub.L)  
audit work                                        审计工作 XU;{28P  
audit working paper                                 审计工作底稿 f=_Bx2ub  
audited financial statement                        审计会计报表，已审计财务报表 ]O[+c*|w  
Auditing Guidelines (the～)                      审计规范指南 @dE 3  
auditing standards                             审计准则 3)C6OF>7  
audit-oriented working paper                          (审计)业务类工作底稿 K{=r.W  
authorisation                                     授权 iC\rhHKQ  
authorisation of transaction                       交易的授权 Z M-/n>  
availability                                         可获得性 !X\sQNp  
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balance                                      余额；差额；平衡 >uyeI&z  
balance sheet                                    资产负债表 PUQ_w  
bank                                                 银行 vGPf`2/j.  
bank account                                    银行账户，银行户头 ]} 5I>l  
bank statement                                 银行对账单 8g# c%eZ  
barter transaction                              易货交易，以物换物交易 Ersr\ZB  
basis of audit                                    审计依据 d739UhKC  
basis of preparation                                (会计报表的)编制基础 qXP1Q3  
book of account                               账目，账簿 w| -0@  
borrowing                                         借款，贷款，借债 ]|C_`,ux  
branch                                              分支，分支机构，分店 )T.pjl  
brought forward                                (账户余额等的)承上年，承上期，承上页 |iwM9oO%  
budget                                              预算 `r~`N`o5A  
building                                      建筑物；大楼 _q$0lqq~u  
business conditions                                  业务情况，经营情况 v|4STR  
business licence                               (企业等的)营业执照 u n?
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business relation                                业务关系 mc0sdb,c$  
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