[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 s%H5Qa+Uh  
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审计词汇英汉对照 #Ru+|KL  
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ability to continue as a going concern               持续经营能力  vF]?i  
acceptability                                     可接受性，可接受程度 fx99@%Ii  
acceptable level of detection risk                     检查风险的可接受水平 YZr^;jfP  
acceptance of engagement                       接受委托 29,`2fFr  
accepting the engagement for the first time              首次接受委托 zOg#=ql  
access to asset                                         对资产的接触 oT\B-lx  
according to                                     根据，依据，依照 E@0wt^  
account balance                                账户余额 +ulX(u(,  
account for                                       对……进行会计处理，核算；解释 <*8nv.PX*  
accounting                                        会计，会计学 BXZ( %tnY  
accounting advisory serve                        会计咨询服务 f*NtnD=rJ  
accounting firm                                 会计师事务所 b?B"u^b!  
accounting information                      会计信息，会计资料 m&Ms[X  
accounting period                             会计期间 lBD{)Va  
accounting policies                                   会计政策 o7DDL{iR/  
accounting professional bodies                 会计职业组织，会计职业团体 {|%5}\%  
accounting records                                   会计记录 >^+Q`"SN  
accounting responsibility                           会计责任 <saS2
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accounting service                             会计服务 3|/ ;`KfQ  
accounting standards                                会计准则 qAivsYN*  
Accounting Standards for Business Enterprises       企业会计准则 1YAy\F~`.  
accounting system                             会计系统 !+U#^2Gz  
accounting treatment                                会计处理 :2 QA #  
accuracy                                    准确性，精确性 E 7;KG^  
additional audit procedures                      追加审计程序 xDRK^nmC  
addressee                                         收件人，收信人 A! Xn^U*p  
Administration of State-owned Assets  (the～)     国有资产管理局 dbB2/RI  
administrative laws and regulations                 行政法规 K4,VSy1byI  
adverse impact                                 不利影响，负面影响 X H{5E4P  
adverse opinion                                反对意见 i*.Z~$  
advisory group                                  咨询组，顾问组 |pq z(j7  
agency fee                                        代理费，代理费用 xotq$r  
aggregate                                          总计，合计为…… Sn7.KYS  
alternation of document and record                 变造文件和记录 [EB2o.EsO  
alternative audit procedures                      替代审计程序，备选审计程序 }{=%j~V;&  
amend                                              修改，修订 ""d3ownKhw  
amortisation                                      摊销 4y>G6TD^  
analytical capacity                             分析能力 14s+&  
analytical procedures                               分析性程序 I".d>]16|  
annual financial statements                        年度会计报表，年度财务报表 s]U'*?P
  
appendix                                          附录，附表 ZS^EKz~+  
applicable                                         适用的 `S;pn+5  
applicable laws and regulations                 适用的法规 o"7,CQye  
application systems                                  应用系统 XO"!)qF  
apply consistently                              一贯地执行，一贯地实施 Da?0B9'  
appropriate                                       适当的，合适的； r/:9j(y xr  
征用，挪用 +&(sZFW5o  
appropriate authorization                          适当的授权 lJ}G"RT
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appropriateness of audit evidence                    审计证据的适当性 C [=/40D  
approval                                    批准，核准 ~4XJ" d3L  
assertion                                    (会计报表上的)认定；确认 GrVvOJr  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 AGLzA+6M
 
asset                                                 资产，财产 WVJN6YNd V  
asset restructuring                             资产重组 sJ3HH0e  
assignment of duties                                 职责的划分 J@!Sf7k42  
assistant                                     助理，助理人员 s8.oS);`  
associated company                                 联属公司，联营公司 BIw9@.99B-  
association                                        联合，结合；协会，社团 G]QD6b9~  
assumption                                       假设，假定 mEyZ<U9  
at a given date                                         在某一特定时日 {BJ[h  
attestation                                         鉴证，公证 mfeyR  
attestation service                             鉴证服务 B<8Z?:3YS  
audit adjustment                                审计调整 F'pD_d9]e  
audit areas                                        审计领域 +qzs C/y  
audit conclusion                                审计结论 vlEd=H,LT  
audit effectiveness                             审计效果 /vsQ <t;~  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 )oAK)e  
audit evidence                                          审计证据 pO nZ7(  
audit fee                                    审计费 TQID-I  
audit files                                          审计档案 D'uzH|z8  
audit findings                                     审计中发现的事项 h=d&@k\g  
audit implementation stage                        审计实施阶段 s)~Q@ze2  
audit mark                                        审计标识 zLf^O%zN  
audit materiality                                 审计重要性 ]%>;R^HY  
audit method                                     审计方法 #G)ZhgB^  
audit objective                                         审计目标，审计目的 @ 105 @9F  
audit of financial statements                      会计报表审计，财务报表审计 'hU&$lgMF  
audit opinion                                     审计意见 Ddt(*z /  
audit period                                      被审计期间，被审计年度 %z.u % %  
audit plan                                          审计计划 t)$>++i  
audit planning                                    编制审计计划，制定审计计划，审计计划 0DS<
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audit planning stage                                  审计计划阶段 ;9B:E"K?@1  
audit procedure                                审计程序 eR8h4M~O  
audit programme                               审计程序表，具体审计计划 K V 4>(  
audit report                                       审计报告 W?XvVPB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A6TNtXk  
audit report with a qualified opinion                 有保留意见的审计报告 z'fGHiX7.0  
audit report with an adverse opinion                否定意见的审计报告 R:^GNra;  
audit report with dual dates                      双重日期审计报告
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audit reporting stage                                 审计报告阶段 mgH4)!Z*56  
audit responsibility                                   审计责任 1eiH%{w  
audit results                                      审计结果  '=%vf  
audit risk                                          审计风险 G^)|c<'M  
audit sampling                                          审计抽样 Dugr{Y/0  
audit sampling techniques                         审计抽样方法，审计抽样技术 :tzCuK?e  
audit strategies                                  审计策略 X
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audit summary                                         审计总结，审计小结 "xnek8F  
audit team                                         审计小组 =_.Zv  
audit test                                    审计测试 Z^h'&c#  
audit trail                                          审计轨迹 sx*(JM}Be  
audit work                                        审计工作 Z{u*vUC&  
audit working paper                                 审计工作底稿 !C#q  
audited financial statement                        审计会计报表，已审计财务报表 auL?Hb  
Auditing Guidelines (the～)                      审计规范指南 )0qXZgs  
auditing standards                             审计准则
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audit-oriented working paper                          (审计)业务类工作底稿 r95$B6  
authorisation                                     授权 S\g8(\u  
authorisation of transaction                       交易的授权 >Pbd#*  
availability                                         可获得性 3smcCQA%  
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balance                                      余额；差额；平衡 F4">g o  
balance sheet                                    资产负债表 WmOd1  
bank                                                 银行 .\*\bvyCw  
bank account                                    银行账户，银行户头 9Tjvc!4_b  
bank statement                                 银行对账单 o?/N4$&5l  
barter transaction                              易货交易，以物换物交易 }IEYH&4!  
basis of audit                                    审计依据 hvZW~ =75  
basis of preparation                                (会计报表的)编制基础 h1JG^w$ 5  
book of account                               账目，账簿 C.pNDpx-  
borrowing                                         借款，贷款，借债 %"+FN2nbm  
branch                                              分支，分支机构，分店 s)x fTr_$  
brought forward                                (账户余额等的)承上年，承上期，承上页 1*;?uC\  
budget                                              预算 Hdj0! bUx  
building                                      建筑物；大楼 s^3t 18m&1  
business conditions                                  业务情况，经营情况 GD~3RnGQ{
 
business licence                               (企业等的)营业执照 4/Ok/I  
business relation                                业务关系 iK=H9j  
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