[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
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审计词汇英汉对照 [}N?'foLb  
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ability to continue as a going concern               持续经营能力 {|O8)bW'  
acceptability                                     可接受性，可接受程度 =(3Qbb1i  
acceptable level of detection risk                     检查风险的可接受水平 #db8ur3?  
acceptance of engagement                       接受委托 nxA Y ]Q  
accepting the engagement for the first time              首次接受委托 u yzc"di  
access to asset                                         对资产的接触 ck){N ?y  
according to                                     根据，依据，依照 4t|ril``]  
account balance                                账户余额 pJ;J>7Gt  
account for                                       对……进行会计处理，核算；解释 x~?,
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accounting                                        会计，会计学 "[q/2vC  
accounting advisory serve                        会计咨询服务 .R#p<"$I  
accounting firm                                 会计师事务所 S`)KC-  
accounting information                      会计信息，会计资料 O$V 6QJ  
accounting period                             会计期间 Kzb&aOw  
accounting policies                                   会计政策 VrD?[&2pE  
accounting professional bodies                 会计职业组织，会计职业团体 ;$wS<zp6  
accounting records                                   会计记录 \f}S Hh  
accounting responsibility                           会计责任 . Zrt/;  
accounting service                             会计服务 [-x~Q[  
accounting standards                                会计准则 s7A{<>:  
Accounting Standards for Business Enterprises       企业会计准则 ce0TQ  
accounting system                             会计系统 )O#]Wv r  
accounting treatment                                会计处理 J}Bg<[n  
accuracy                                    准确性，精确性 rp6Y&3p.  
additional audit procedures                      追加审计程序 hWfJh0I
 
addressee                                         收件人，收信人 ZT5t~5W  
Administration of State-owned Assets  (the～)     国有资产管理局 CS)&A4`8  
administrative laws and regulations                 行政法规 gLa#y  
adverse impact                                 不利影响，负面影响 s/Fc7V!;  
adverse opinion                                反对意见 v7&e,:r2E@  
advisory group                                  咨询组，顾问组 VLQDktj&  
agency fee                                        代理费，代理费用 '>^+_|2  
aggregate                                          总计，合计为…… gYn1-/Z>I  
alternation of document and record                 变造文件和记录 B; r U  
alternative audit procedures                      替代审计程序，备选审计程序 2asA]sY  
amend                                              修改，修订 ClCb.Ozj4  
amortisation                                      摊销 m\(4y Gj  
analytical capacity                             分析能力 >Vy=5)/i  
analytical procedures                               分析性程序 /pan{.< k  
annual financial statements                        年度会计报表，年度财务报表 2 :u4~E3  
appendix                                          附录，附表 >9'G>~P~I=  
applicable                                         适用的 O8(;=exA  
applicable laws and regulations                 适用的法规 bHH{bv~Z  
application systems                                  应用系统 TRL4r_  
apply consistently                              一贯地执行，一贯地实施 qAUqlSP5  
appropriate                                       适当的，合适的； @Ck6s  
征用，挪用 bg[k8*.:F  
appropriate authorization                          适当的授权 ^3B{|cqf  
appropriateness of audit evidence                    审计证据的适当性 FbO-K-  
approval                                    批准，核准 "^u  
assertion                                    (会计报表上的)认定；确认 [cwc}f^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 p%EU,:I6  
asset                                                 资产，财产 4(o: #9I  
asset restructuring                             资产重组 7h?PVobe  
assignment of duties                                 职责的划分 iT1"Le/N  
assistant                                     助理，助理人员 $v#Q'?jE  
associated company                                 联属公司，联营公司 =unMgX]$  
association                                        联合，结合；协会，社团 1k6f|Al-  
assumption                                       假设，假定 "#z4  
at a given date                                         在某一特定时日 )tl=tH/$  
attestation                                         鉴证，公证 C18pK8-  
attestation service                             鉴证服务 mf=,6fx28  
audit adjustment                                审计调整 ol^V@3[<  
audit areas                                        审计领域 ](a*R  
audit conclusion                                审计结论 "%dWBvuO  
audit effectiveness                             审计效果 zhY VMQ  
audit efficiency                                  审计效率 5gARGA  
audit engagement letter                      审计业务约定书 .\= GfF'  
audit evidence                                          审计证据 -l8n0P1+  
audit fee                                    审计费 5\8Ig f>  
audit files                                          审计档案 U>7"BpC  
audit findings                                     审计中发现的事项 mVfg+d(  
audit implementation stage                        审计实施阶段 N3g[,BE  
audit mark                                        审计标识 (C*G)Aj7  
audit materiality                                 审计重要性 '31pb9@fH  
audit method                                     审计方法 ny%-u&1k  
audit objective                                         审计目标，审计目的 $'btfo4H  
audit of financial statements                      会计报表审计，财务报表审计 d!7cIYVZ  
audit opinion                                     审计意见 osyY+)G'sV  
audit period                                      被审计期间，被审计年度 S!A)kK+  
audit plan                                          审计计划 ?6+GE_VZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 Rcs7 'q5  
audit planning stage                                  审计计划阶段 }WS%
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audit procedure                                审计程序 I1^0RB{~  
audit programme                               审计程序表，具体审计计划 9_V'P]@  
audit report                                       审计报告 u6IEBYG ((  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 vN
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audit report with a qualified opinion                 有保留意见的审计报告 `An|a~G1  
audit report with an adverse opinion                否定意见的审计报告 N X&mEz  
audit report with dual dates                      双重日期审计报告 H>AQlO+J  
audit reporting stage                                 审计报告阶段 ~j}di^<{  
audit responsibility                                   审计责任 ^$f}s,09  
audit results                                      审计结果 G 5w:  
audit risk                                          审计风险 mj=$[y(  
audit sampling                                          审计抽样 YqX/7b+  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 s
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audit summary                                         审计总结，审计小结 3ddH@Y|  
audit team                                         审计小组 He}qgE>Us  
audit test                                    审计测试 yz8ZY,9  
audit trail                                          审计轨迹 mG@xehH  
audit work                                        审计工作 -1d2Qed  
audit working paper                                 审计工作底稿 sCU<1=   
audited financial statement                        审计会计报表，已审计财务报表 g+;m?VJ  
Auditing Guidelines (the～)                      审计规范指南 9Slx.
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auditing standards                             审计准则 T5?@'b8F6  
audit-oriented working paper                          (审计)业务类工作底稿 o#gb+[  
authorisation                                     授权 r7o63]  
authorisation of transaction                       交易的授权 cdVh_"[  
availability                                         可获得性 Z y _A3m{  
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balance                                      余额；差额；平衡 VeeQmR?u-  
balance sheet                                    资产负债表 /{ Lo0  
bank                                                 银行 ;W,XP#{W  
bank account                                    银行账户，银行户头 1.U5gW/3L  
bank statement                                 银行对账单 U">w3o|  
barter transaction                              易货交易，以物换物交易 |S[Gg  
basis of audit                                    审计依据 RhIRCN9  
basis of preparation                                (会计报表的)编制基础 fa9c!xDt  
book of account                               账目，账簿 E7@0,9AU  
borrowing                                         借款，贷款，借债 +#7e?B  
branch                                              分支，分支机构，分店 =u W+>;]  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;4p_lw@  
budget                                              预算 [t/7hx"2t  
building                                      建筑物；大楼 F+ qRC_C>O  
business conditions                                  业务情况，经营情况 y<jW7GNt  
business licence                               (企业等的)营业执照 :5Ib OpVM  
business relation                                业务关系 IoWh&(+KdH  
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