[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 pu+ur=5&  
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审计词汇英汉对照 WA6!+G y  
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ability to continue as a going concern               持续经营能力 cK@jmGj+  
acceptability                                     可接受性，可接受程度 h5"Ov,K3[  
acceptable level of detection risk                     检查风险的可接受水平 bc I']WgB-  
acceptance of engagement                       接受委托 Qd &"BEs  
accepting the engagement for the first time              首次接受委托 ,+`HQdq  
access to asset                                         对资产的接触 ]ikomCg   
according to                                     根据，依据，依照 Ep
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account balance                                账户余额 hePPxKQ-  
account for                                       对……进行会计处理，核算；解释 Wht(O~F  
accounting                                        会计，会计学 Nc)J18  
accounting advisory serve                        会计咨询服务 R"AUSO|{  
accounting firm                                 会计师事务所 nXA\|c0  
accounting information                      会计信息，会计资料 ~+G#n"Pn  
accounting period                             会计期间 .fYZ*=P;c  
accounting policies                                   会计政策 2HD]?:Fk7  
accounting professional bodies                 会计职业组织，会计职业团体 rJJ[X4$  
accounting records                                   会计记录 'zZcn" +!  
accounting responsibility                           会计责任 mee$" Y  
accounting service                             会计服务 l@JSK;  
accounting standards                                会计准则 *Dmx&F=3,5  
Accounting Standards for Business Enterprises       企业会计准则 FT.,%2  
accounting system                             会计系统 _[K"gu  
accounting treatment                                会计处理 ({^9<Us  
accuracy                                    准确性，精确性 ::5E8919  
additional audit procedures                      追加审计程序 F {+`uG  
addressee                                         收件人，收信人 p(F" /  
Administration of State-owned Assets  (the～)     国有资产管理局 FV39QG4b4  
administrative laws and regulations                 行政法规 ~utJB 'gr  
adverse impact                                 不利影响，负面影响 S4^N^lQ]  
adverse opinion                                反对意见 2@=IT0[E\  
advisory group                                  咨询组，顾问组 d[ D&J  
agency fee                                        代理费，代理费用 N8r*dadDd  
aggregate                                          总计，合计为…… - r7]S  
alternation of document and record                 变造文件和记录 ->^~KVh&  
alternative audit procedures                      替代审计程序，备选审计程序 %
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amend                                              修改，修订 #R0A= !  
amortisation                                      摊销 sP@X g;]  
analytical capacity                             分析能力 GoM ip8'u  
analytical procedures                               分析性程序 I6!5Yj]O"  
annual financial statements                        年度会计报表，年度财务报表 bx4'en#  
appendix                                          附录，附表 S~Z|PLtF  
applicable                                         适用的 wC_l@7t  
applicable laws and regulations                 适用的法规 nlYR-.  
application systems                                  应用系统  +=q)  
apply consistently                              一贯地执行，一贯地实施 i':i_kU  
appropriate                                       适当的，合适的； I){\0vb@  
征用，挪用 N==ZtKj F  
appropriate authorization                          适当的授权 "9EE1];NT  
appropriateness of audit evidence                    审计证据的适当性 A>`945|  
approval                                    批准，核准 ?~"bR%  
assertion                                    (会计报表上的)认定；确认 '_\;jFAM  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "@A![iP  
asset                                                 资产，财产 57a2^  
asset restructuring                             资产重组 &3F}6W6A  
assignment of duties                                 职责的划分 ^9OUzTF  
assistant                                     助理，助理人员 j$UV/tp5T  
associated company                                 联属公司，联营公司 Q5{Pv}Jx  
association                                        联合，结合；协会，社团 E/&Rb*3  
assumption                                       假设，假定 1"7Sy3  
at a given date                                         在某一特定时日 g]c[O*NTL  
attestation                                         鉴证，公证 \0l>q  ,  
attestation service                             鉴证服务 0P^L}VVX  
audit adjustment                                审计调整 %J:SO_6  
audit areas                                        审计领域 zya5Jb:Sg  
audit conclusion                                审计结论 `\`>0hlu  
audit effectiveness                             审计效果 ?[<Tx-L  
audit efficiency                                  审计效率 ?\KM5^eX  
audit engagement letter                      审计业务约定书 n+@F`]Ke  
audit evidence                                          审计证据 w=]Ks'C ]  
audit fee                                    审计费 &8&d3EQ  
audit files                                          审计档案 t^
]$!H  
audit findings                                     审计中发现的事项 FLg*R/  
audit implementation stage                        审计实施阶段 XC 7?VE  
audit mark                                        审计标识 b`yZ|j'ikd  
audit materiality                                 审计重要性 KrVcwAcq|1  
audit method                                     审计方法 dkgSvi :!  
audit objective                                         审计目标，审计目的  JO=[YoTr  
audit of financial statements                      会计报表审计，财务报表审计 Pq*s{  
audit opinion                                     审计意见 Uz cx6sw  
audit period                                      被审计期间，被审计年度 }bN%u3mHws  
audit plan                                          审计计划 2!&&|Mh}  
audit planning                                    编制审计计划，制定审计计划，审计计划 dzK{ Z  
audit planning stage                                  审计计划阶段 b|Q)[y]  
audit procedure                                审计程序 iGB_{F~t4}  
audit programme                               审计程序表，具体审计计划 Uv YF[@  
audit report                                       审计报告 ~\x:<)  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 O#wpbrJ  
audit report with a qualified opinion                 有保留意见的审计报告 vZ/6\Cz
 
audit report with an adverse opinion                否定意见的审计报告 1im^17X  
audit report with dual dates                      双重日期审计报告 +3s%E{  
audit reporting stage                                 审计报告阶段 M/x>51<  
audit responsibility                                   审计责任 h)~=Dm  
audit results                                      审计结果 lo%;aK  
audit risk                                          审计风险 D=:04V}2+  
audit sampling                                          审计抽样 (~zd6C1.  
audit sampling techniques                         审计抽样方法，审计抽样技术 G} eUL|S  
audit strategies                                  审计策略 [I4ege>  
audit summary                                         审计总结，审计小结 gaA<}Tp,  
audit team                                         审计小组 ? JL7=o X  
audit test                                    审计测试 LjL[V'JL  
audit trail                                          审计轨迹 nJPyM/p  
audit work                                        审计工作 iAT)VQ&  
audit working paper                                 审计工作底稿 ^[%%r3"$C  
audited financial statement                        审计会计报表，已审计财务报表 85EQ5yY  
Auditing Guidelines (the～)                      审计规范指南 < >UPD02  
auditing standards                             审计准则 =rdY @  
audit-oriented working paper                          (审计)业务类工作底稿 Oj<S.fi  
authorisation                                     授权 2[0JO.K 4  
authorisation of transaction                       交易的授权 u%'\UmE w  
availability                                         可获得性 SIBoCs5  
B Fnk_\d6Ma  
balance                                      余额；差额；平衡 BBcV 9CGU  
balance sheet                                    资产负债表 >~`C-K#  
bank                                                 银行 Kwc6mlw~M  
bank account                                    银行账户，银行户头 s2j['g5  
bank statement                                 银行对账单 6}FO[  
barter transaction                              易货交易，以物换物交易 @EE."T9  
basis of audit                                    审计依据 9
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basis of preparation                                (会计报表的)编制基础 E}%hz*Q)(  
book of account                               账目，账簿 uEc<}pV  
borrowing                                         借款，贷款，借债 x `V;Y]7'  
branch                                              分支，分支机构，分店 d #jK=:eK  
brought forward                                (账户余额等的)承上年，承上期，承上页 3\T2?w9u(  
budget                                              预算 52upoU>}2  
building                                      建筑物；大楼 CK, 6ytB  
business conditions                                  业务情况，经营情况 q80S[au  
business licence                               (企业等的)营业执照 =]3tUD  
business relation                                业务关系 FKe,qTqa  
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