[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 EvmmQ  
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审计词汇英汉对照 OP}p;(  
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ability to continue as a going concern               持续经营能力 PWu2;JF  
acceptability                                     可接受性，可接受程度 J"%}t\Q  
acceptable level of detection risk                     检查风险的可接受水平 +:%FJCOT  
acceptance of engagement                       接受委托 T 6roz  
accepting the engagement for the first time              首次接受委托 b1]_e'jj  
access to asset                                         对资产的接触 I7^X;Q F  
according to                                     根据，依据，依照 [Mc5N  
account balance                                账户余额 a?~csP^?}  
account for                                       对……进行会计处理，核算；解释 F5MPy[  
accounting                                        会计，会计学 X2YOD2<v  
accounting advisory serve                        会计咨询服务 k#*yhG,]'  
accounting firm                                 会计师事务所 XSjelA?  
accounting information                      会计信息，会计资料 ok2~B._+;  
accounting period                             会计期间 a3O_#l-Z  
accounting policies                                   会计政策 by[i"!RCu  
accounting professional bodies                 会计职业组织，会计职业团体 f94jMzH9z  
accounting records                                   会计记录 arKmc@"X  
accounting responsibility                           会计责任  =>\-ma+  
accounting service                             会计服务 ;S`-9}6  
accounting standards                                会计准则 jY+S,lD  
Accounting Standards for Business Enterprises       企业会计准则 ]GPJ(+5  
accounting system                             会计系统 DF|s,J`98  
accounting treatment                                会计处理 PZRn6Tc  
accuracy                                    准确性，精确性 S!W/K!wf  
additional audit procedures                      追加审计程序 ;;hyjFGq%  
addressee                                         收件人，收信人 ZCFf@2&z8  
Administration of State-owned Assets  (the～)     国有资产管理局 6n\z53Mk  
administrative laws and regulations                 行政法规 lV6[d8P  
adverse impact                                 不利影响，负面影响  $YY)g$  
adverse opinion                                反对意见 2RUR=%C  
advisory group                                  咨询组，顾问组 #x@lZ!Y  
agency fee                                        代理费，代理费用 S/<"RfVU#o  
aggregate                                          总计，合计为…… 8{SU?MHQLE  
alternation of document and record                 变造文件和记录 L"!ZY  
alternative audit procedures                      替代审计程序，备选审计程序 /:{_|P\  
amend                                              修改，修订 ;GFB@I@  
amortisation                                      摊销 ]_: TrH  
analytical capacity                             分析能力 _
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analytical procedures                               分析性程序 w1@b5 -  
annual financial statements                        年度会计报表，年度财务报表 S50x0$%<W  
appendix                                          附录，附表 ,,gLrVk  
applicable                                         适用的 Dnm.!L8  
applicable laws and regulations                 适用的法规 "E)++\JL  
application systems                                  应用系统 s7nX\:Bw:  
apply consistently                              一贯地执行，一贯地实施 ;i9<y8Dha  
appropriate                                       适当的，合适的； X0Z-1bs  
征用，挪用 zB6u-4^wT  
appropriate authorization                          适当的授权 -N8cjr4l  
appropriateness of audit evidence                    审计证据的适当性 tK|9qs<%  
approval                                    批准，核准 Jp3di&x  
assertion                                    (会计报表上的)认定；确认 }#HTO:r  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JV]u(PL  
asset                                                 资产，财产 h>Uid &:?  
asset restructuring                             资产重组 G9n /S=R?  
assignment of duties                                 职责的划分 Wd` QpW  
assistant                                     助理，助理人员 SAG`^
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associated company                                 联属公司，联营公司 p=_XM
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association                                        联合，结合；协会，社团 '*N9"C  
assumption                                       假设，假定 EhIV(q9x  
at a given date                                         在某一特定时日 u2-@?yt  
attestation                                         鉴证，公证 S`@6c$y k  
attestation service                             鉴证服务 yI.}3y{^5  
audit adjustment                                审计调整 GtM( Y  
audit areas                                        审计领域 v=.z|QD^1  
audit conclusion                                审计结论 }x?H ~QQT  
audit effectiveness                             审计效果 ?l, X!o6  
audit efficiency                                  审计效率 O/Y\ps3r  
audit engagement letter                      审计业务约定书 !<=%;+  
audit evidence                                          审计证据 ? %+VG  
audit fee                                    审计费 ~S^X"8(U  
audit files                                          审计档案 lQdnL.w$.4  
audit findings                                     审计中发现的事项 _D>as\dP  
audit implementation stage                        审计实施阶段 833%H`jQc  
audit mark                                        审计标识 C](z#c~c  
audit materiality                                 审计重要性 xdL/0 N3  
audit method                                     审计方法 t$H':l0  
audit objective                                         审计目标，审计目的 Ac[|MBaF  
audit of financial statements                      会计报表审计，财务报表审计 sArje(5Eo  
audit opinion                                     审计意见 'z-;*!A}j  
audit period                                      被审计期间，被审计年度 (~ ]g,*+  
audit plan                                          审计计划 %[Zqr;~l  
audit planning                                    编制审计计划，制定审计计划，审计计划 X%a;i6pq  
audit planning stage                                  审计计划阶段 :J Gl>V  
audit procedure                                审计程序 WjY{rM,K  
audit programme                               审计程序表，具体审计计划 ,l$NJt  
audit report                                       审计报告 nxyjL)!)0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \m=-8KpU  
audit report with a qualified opinion                 有保留意见的审计报告 [arTx^  
audit report with an adverse opinion                否定意见的审计报告 _oJ2]f6KX  
audit report with dual dates                      双重日期审计报告 a IpPL8a  
audit reporting stage                                 审计报告阶段 q}<.x8\  
audit responsibility                                   审计责任 jcEs10y  
audit results                                      审计结果 A,m4WO_q3  
audit risk                                          审计风险 kRN|TDx(  
audit sampling                                          审计抽样 -}Cc"qm  
audit sampling techniques                         审计抽样方法，审计抽样技术 /`+Hwdk  
audit strategies                                  审计策略 |oe!P}u  
audit summary                                         审计总结，审计小结 Vl{~@G,@  
audit team                                         审计小组 O->_/_  
audit test                                    审计测试 !Tn0M;  
audit trail                                          审计轨迹 (]3ERPn#y  
audit work                                        审计工作 cW)Oi^q%o2  
audit working paper                                 审计工作底稿 a[1 sA12  
audited financial statement                        审计会计报表，已审计财务报表 ;.ysCF  
Auditing Guidelines (the～)                      审计规范指南 1z~k1usRK  
auditing standards                             审计准则 I!f B1aq-  
audit-oriented working paper                          (审计)业务类工作底稿 /~i.\^HX
 
authorisation                                     授权 mb0n}I_AC  
authorisation of transaction                       交易的授权 G;(onJz  
availability                                         可获得性 "_K}rI6(t  
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balance                                      余额；差额；平衡 F8{ldzh  
balance sheet                                    资产负债表 @72x`&|I?u  
bank                                                 银行 xClRO,-  
bank account                                    银行账户，银行户头 F2IC$:e M  
bank statement                                 银行对账单 Ro'jM0(KE  
barter transaction                              易货交易，以物换物交易 mi7sBA9L8  
basis of audit                                    审计依据 7$(_j<o`  
basis of preparation                                (会计报表的)编制基础 jrm0@K+<IA  
book of account                               账目，账簿 aG
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borrowing                                         借款，贷款，借债 m_Mwg  
branch                                              分支，分支机构，分店 {UB%(E[Mr  
brought forward                                (账户余额等的)承上年，承上期，承上页 <9ma(PFa  
budget                                              预算 94Xjz(  
building                                      建筑物；大楼 2Sge  
business conditions                                  业务情况，经营情况 [O= W>l  
business licence                               (企业等的)营业执照 7{n\yl?  
business relation                                业务关系 UhsO\9}qH  
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