[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 (b#4Z  
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ability to continue as a going concern               持续经营能力 Y_= ]w1  
acceptability                                     可接受性，可接受程度 }'WEqNuE  
acceptable level of detection risk                     检查风险的可接受水平 {JlSfJw!  
acceptance of engagement                       接受委托 ZbfpMZ g  
accepting the engagement for the first time              首次接受委托 `6RR/~kP(  
access to asset                                         对资产的接触 dGG8k&  
according to                                     根据，依据，依照 3Q!)bMv \  
account balance                                账户余额 A/sM ?!p>_  
account for                                       对……进行会计处理，核算；解释 21sXCmYR,t  
accounting                                        会计，会计学 .r~M7 I  
accounting advisory serve                        会计咨询服务 &j?+%Y1n@  
accounting firm                                 会计师事务所 a98J_^n  
accounting information                      会计信息，会计资料 V/Q/Uj
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accounting period                             会计期间 ^^T xx  
accounting policies                                   会计政策 L/xTW  
accounting professional bodies                 会计职业组织，会计职业团体 E(!b_C&
 
accounting records                                   会计记录 cq"#[y$r  
accounting responsibility                           会计责任 LhC
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accounting service                             会计服务 uJSzz:\  
accounting standards                                会计准则 zGtv(gwk  
Accounting Standards for Business Enterprises       企业会计准则 ~v6]6+   
accounting system                             会计系统 p+ #]Jr  
accounting treatment                                会计处理 p8(Z{TSv  
accuracy                                    准确性，精确性 g+]o=@  
additional audit procedures                      追加审计程序 !,9;AMO -  
addressee                                         收件人，收信人 S+bpWA  
Administration of State-owned Assets  (the～)     国有资产管理局 Mhu|S)hn  
administrative laws and regulations                 行政法规 Sf'uKSX1%  
adverse impact                                 不利影响，负面影响 oH;9s-Be  
adverse opinion                                反对意见 yYiu
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advisory group                                  咨询组，顾问组 m[qW)N:w  
agency fee                                        代理费，代理费用 >4&0j'z"  
aggregate                                          总计，合计为…… |+Cd2[hN  
alternation of document and record                 变造文件和记录 9xOTR#B:_V  
alternative audit procedures                      替代审计程序，备选审计程序 2" u,f  
amend                                              修改，修订 %[x
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amortisation                                      摊销 "sYZ 3  
analytical capacity                             分析能力 3
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analytical procedures                               分析性程序 gMsB1|  
annual financial statements                        年度会计报表，年度财务报表 s"~3.J  
appendix                                          附录，附表 p&2oe\j$,  
applicable                                         适用的 9`tSg!YOh  
applicable laws and regulations                 适用的法规 heScIe N^`  
application systems                                  应用系统 r2m&z%N&  
apply consistently                              一贯地执行，一贯地实施 l#TE$d^ym  
appropriate                                       适当的，合适的； J1
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appropriate authorization                          适当的授权 @a (-U.CZ  
appropriateness of audit evidence                    审计证据的适当性 ?N=`
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approval                                    批准，核准 K(#O@Wmjq  
assertion                                    (会计报表上的)认定；确认 dWP<,Z>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 (,D:6(R7t  
asset                                                 资产，财产 y I}>  
asset restructuring                             资产重组 r3dGX iu  
assignment of duties                                 职责的划分 l4ru0V8s7  
assistant                                     助理，助理人员 *iVEO  
associated company                                 联属公司，联营公司 '7 t:.88  
association                                        联合，结合；协会，社团 d:{}0hmxI  
assumption                                       假设，假定 `_SV1|=="8  
at a given date                                         在某一特定时日 nd }Z[)  
attestation                                         鉴证，公证 M9~6ry-_  
attestation service                             鉴证服务 o(yyj'=(  
audit adjustment                                审计调整 dOVu D(  
audit areas                                        审计领域 OMAvJzK .  
audit conclusion                                审计结论 F *1w8+  
audit effectiveness                             审计效果 Of>2m<  
audit efficiency                                  审计效率 kS4YxtvB  
audit engagement letter                      审计业务约定书 0YAH[YF  
audit evidence                                          审计证据 y@rg_Paq  
audit fee                                    审计费  9XhcA  
audit files                                          审计档案 B+z>$6  
audit findings                                     审计中发现的事项 }/QtIY#I  
audit implementation stage                        审计实施阶段 ]CDUHz  
audit mark                                        审计标识 B.:1fT7lI  
audit materiality                                 审计重要性 h@dy}Id  
audit method                                     审计方法 Py#TXzEcC  
audit objective                                         审计目标，审计目的 NAOCQDk{   
audit of financial statements                      会计报表审计，财务报表审计 [qU`}S2  
audit opinion                                     审计意见 :LCyxLI
 
audit period                                      被审计期间，被审计年度 gv){&=9/  
audit plan                                          审计计划 {E0\mZ2  
audit planning                                    编制审计计划，制定审计计划，审计计划 *U-:2u
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audit planning stage                                  审计计划阶段 J-qUJX~4c  
audit procedure                                审计程序 qRHT~ta-?  
audit programme                               审计程序表，具体审计计划 4v`G/w  
audit report                                       审计报告 _*Ej3=u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "^)GnK +-  
audit report with a qualified opinion                 有保留意见的审计报告 MT6"b  
audit report with an adverse opinion                否定意见的审计报告 k
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audit report with dual dates                      双重日期审计报告 )iid9K<HB  
audit reporting stage                                 审计报告阶段 yMt:
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audit responsibility                                   审计责任 @`ii3&W4  
audit results                                      审计结果 B$qTH5)W  
audit risk                                          审计风险 0rvB jlFT  
audit sampling                                          审计抽样 v3{%U1>}v  
audit sampling techniques                         审计抽样方法，审计抽样技术 }<zbx*!  
audit strategies                                  审计策略 @^/aS;B$>  
audit summary                                         审计总结，审计小结 2#ZqGf.'v  
audit team                                         审计小组 BkP4.XRI  
audit test                                    审计测试 YFDOp*  
audit trail                                          审计轨迹 CbpzYv32  
audit work                                        审计工作  : 76zRF  
audit working paper                                 审计工作底稿 =~5N/!  
audited financial statement                        审计会计报表，已审计财务报表 *Q
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Auditing Guidelines (the～)                      审计规范指南 @$iZ9x6t  
auditing standards                             审计准则 m&s>Sn+  
audit-oriented working paper                          (审计)业务类工作底稿 j+e~ tCcN/  
authorisation                                     授权 5~ZzQG  
authorisation of transaction                       交易的授权 o2cc3`*8d  
availability                                         可获得性 kP'm$+1or  
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balance                                      余额；差额；平衡 Fv$A%6;W  
balance sheet                                    资产负债表 qoZ)"M  
bank                                                 银行 97~>gFU77#  
bank account                                    银行账户，银行户头 B&_Z& H=  
bank statement                                 银行对账单 "$D'gSoYe  
barter transaction                              易货交易，以物换物交易 sWB@'P:x  
basis of audit                                    审计依据 hA;Ai:8  
basis of preparation                                (会计报表的)编制基础 ^qi+Y)dU|  
book of account                               账目，账簿 bI`JG:^b  
borrowing                                         借款，贷款，借债 ={f8s,m)P,  
branch                                              分支，分支机构，分店 #c":y5:  
brought forward                                (账户余额等的)承上年，承上期，承上页 , &
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budget                                              预算 G"tlJ7$myQ  
building                                      建筑物；大楼 S^
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business conditions                                  业务情况，经营情况 /DP0K @%  
business licence                               (企业等的)营业执照 g*`xEb='  
business relation                                业务关系 hn\d{H P  
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