[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 ;[ueNP%*y|  
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审计词汇英汉对照 w>_EM&r6~u  
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ability to continue as a going concern               持续经营能力 Ai18]QD-  
acceptability                                     可接受性，可接受程度 D:tZiS=0  
acceptable level of detection risk                     检查风险的可接受水平 GTl(i*  
acceptance of engagement                       接受委托 ZiYzsn  
accepting the engagement for the first time              首次接受委托 V JL;+  
access to asset                                         对资产的接触 QL18MbfqP  
according to                                     根据，依据，依照 |LE++t*X~  
account balance                                账户余额 0f/!|c  
account for                                       对……进行会计处理，核算；解释 FSs$ ] d;  
accounting                                        会计，会计学 Tpx,41(k  
accounting advisory serve                        会计咨询服务 ^\jX5)2{  
accounting firm                                 会计师事务所 LW5ggU/  
accounting information                      会计信息，会计资料 L$Ar]O)  
accounting period                             会计期间 %W;Gf9.w  
accounting policies                                   会计政策 hP8&n9o  
accounting professional bodies                 会计职业组织，会计职业团体 Zb;$
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accounting records                                   会计记录 :-" jKw  
accounting responsibility                           会计责任 >[4|6k|\x  
accounting service                             会计服务 l>Ja[`X@  
accounting standards                                会计准则 ArzsZ<\//  
Accounting Standards for Business Enterprises       企业会计准则 | V,jd  
accounting system                             会计系统 6D"`FPC  
accounting treatment                                会计处理 }A/&]1GWk  
accuracy                                    准确性，精确性 _kX/LR"L+  
additional audit procedures                      追加审计程序 \ZWmef  
addressee                                         收件人，收信人 s FYJQ90it  
Administration of State-owned Assets  (the～)     国有资产管理局 7Sq{A@ET  
administrative laws and regulations                 行政法规 h_
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adverse impact                                 不利影响，负面影响 4Xk ;Qd  
adverse opinion                                反对意见 vqz#V=J{  
advisory group                                  咨询组，顾问组 .0W4Dp  
agency fee                                        代理费，代理费用 X3iRR{< @  
aggregate                                          总计，合计为…… 0lr4d Y  
alternation of document and record                 变造文件和记录 R${4Q1  
alternative audit procedures                      替代审计程序，备选审计程序 l'".}6S  
amend                                              修改，修订 wf<`J/7u  
amortisation                                      摊销 fUKdC\WL  
analytical capacity                             分析能力 } %CbZ/7&  
analytical procedures                               分析性程序 <sYw%9V  
annual financial statements                        年度会计报表，年度财务报表 5>[s
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appendix                                          附录，附表 %aE7id>v6  
applicable                                         适用的 )wzs~Fn/  
applicable laws and regulations                 适用的法规 ss@}Dt^  
application systems                                  应用系统 #s R0*  
apply consistently                              一贯地执行，一贯地实施 #r^@*<{^  
appropriate                                       适当的，合适的； AYu'ptDNr  
征用，挪用 AnE_<sPA  
appropriate authorization                          适当的授权 8421-c6y>  
appropriateness of audit evidence                    审计证据的适当性 [piF MxZP  
approval                                    批准，核准 m
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assertion                                    (会计报表上的)认定；确认 c$<O0dI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (VPM>ndkw  
asset                                                 资产，财产 vp
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asset restructuring                             资产重组 .O%1)p  
assignment of duties                                 职责的划分 :Z]hI
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assistant                                     助理，助理人员 K-k.=6 mS  
associated company                                 联属公司，联营公司 V&j.>Y  
association                                        联合，结合；协会，社团 qb&NS4#  
assumption                                       假设，假定 1L=Qg4 H  
at a given date                                         在某一特定时日 = *;Xc-_  
attestation                                         鉴证，公证 2{]S_. zV  
attestation service                             鉴证服务 .Jat^iFj0  
audit adjustment                                审计调整 +;wqX]SD&  
audit areas                                        审计领域 [(hvK{)  
audit conclusion                                审计结论 g6/N\[b%  
audit effectiveness                             审计效果 MD ?F1l"}%  
audit efficiency                                  审计效率 K!D!b'|bb  
audit engagement letter                      审计业务约定书 .6 ?>t!&W  
audit evidence                                          审计证据 a.&#dxgW[  
audit fee                                    审计费 Re,$<9V  
audit files                                          审计档案 LXu"rfp  
audit findings                                     审计中发现的事项 &G@-yQ  
audit implementation stage                        审计实施阶段 :n>ccZeMv  
audit mark                                        审计标识 ,dj*p,J  
audit materiality                                 审计重要性 .m]=JC5'  
audit method                                     审计方法 ~UJu @M  
audit objective                                         审计目标，审计目的 1s}NQ3  
audit of financial statements                      会计报表审计，财务报表审计 &Wz`>qYL*  
audit opinion                                     审计意见 ['Y+z2k  
audit period                                      被审计期间，被审计年度 Rp`_Grcd  
audit plan                                          审计计划 JfP\
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audit planning                                    编制审计计划，制定审计计划，审计计划 &A9A#It  
audit planning stage                                  审计计划阶段 YK?*
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audit procedure                                审计程序 Gz[ymj)5  
audit programme                               审计程序表，具体审计计划 q4
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audit report                                       审计报告 m~j\?mb{+  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 sAD P~xvU  
audit report with a qualified opinion                 有保留意见的审计报告 T:g4D z*2\  
audit report with an adverse opinion                否定意见的审计报告 OBw`!G*w  
audit report with dual dates                      双重日期审计报告 KIAe36.~  
audit reporting stage                                 审计报告阶段 *n*N|6+  
audit responsibility                                   审计责任 Il^\3T+  
audit results                                      审计结果 d7_g u  
audit risk                                          审计风险 aa0`y  
audit sampling                                          审计抽样 u_6B
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audit sampling techniques                         审计抽样方法，审计抽样技术 .KU
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audit strategies                                  审计策略 A M1C $  
audit summary                                         审计总结，审计小结 ^`jZKh8)h  
audit team                                         审计小组 }@:QYTBi }  
audit test                                    审计测试 lA.;ZD!  
audit trail                                          审计轨迹 :Hf0Qx6  
audit work                                        审计工作 io9xI3{  
audit working paper                                 审计工作底稿 s*)41\V0  
audited financial statement                        审计会计报表，已审计财务报表 -#S)}NEn  
Auditing Guidelines (the～)                      审计规范指南 VTJIaqw  
auditing standards                             审计准则 /\-2l+y>J  
audit-oriented working paper                          (审计)业务类工作底稿 7Js>!KR  
authorisation                                     授权 .?i-rTF:  
authorisation of transaction                       交易的授权 ^0`<k
 
availability                                         可获得性 3m43nJ.~  
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balance                                      余额；差额；平衡 F[7Kw"~J  
balance sheet                                    资产负债表 jr[<i\!  
bank                                                 银行 FV^4  
bank account                                    银行账户，银行户头 =~\]3g  
bank statement                                 银行对账单 pVV}1RDa  
barter transaction                              易货交易，以物换物交易 W<rTq0~$?  
basis of audit                                    审计依据 ?}=-eJ(7e  
basis of preparation                                (会计报表的)编制基础 PHRGhKJW})  
book of account                               账目，账簿 h"PS-]:CD  
borrowing                                         借款，贷款，借债 f E.L  
branch                                              分支，分支机构，分店 )H;pGM:  
brought forward                                (账户余额等的)承上年，承上期，承上页 YH'$_,8peM  
budget                                              预算 mZbWRqP[|_  
building                                      建筑物；大楼 ];pf  
business conditions                                  业务情况，经营情况 %K%^ ]{  
business licence                               (企业等的)营业执照 $c@w$2  
business relation                                业务关系 /]/>jz>  
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