[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 $)8b)Tb  
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审计词汇英汉对照 <?znk8|  
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ability to continue as a going concern               持续经营能力 d[eN#<  
acceptability                                     可接受性，可接受程度 & ]~Vft l  
acceptable level of detection risk                     检查风险的可接受水平 SkU'JM7<95  
acceptance of engagement                       接受委托 ]n _OQ)VO
 
accepting the engagement for the first time              首次接受委托 ruiAEC<Ej  
access to asset                                         对资产的接触 [Vzp D 4  
according to                                     根据，依据，依照 SFP%UfM<  
account balance                                账户余额 f}qR'ognUu  
account for                                       对……进行会计处理，核算；解释 D; i%J  
accounting                                        会计，会计学 3z5w}qN]M  
accounting advisory serve                        会计咨询服务 9[31EiT  
accounting firm                                 会计师事务所 kB:6e7D|[  
accounting information                      会计信息，会计资料 `_M*2(rt  
accounting period                             会计期间 <O+T 4.z  
accounting policies                                   会计政策 <Wqk5mR  
accounting professional bodies                 会计职业组织，会计职业团体 RHe'L36W  
accounting records                                   会计记录 98O0M#|d  
accounting responsibility                           会计责任 NFxs4:] RT  
accounting service                             会计服务 C 0@tMB7  
accounting standards                                会计准则 gK7bP'S8H  
Accounting Standards for Business Enterprises       企业会计准则 d'y\~M9(  
accounting system                             会计系统 nZ7FG  
accounting treatment                                会计处理 JzI/kH~  
accuracy                                    准确性，精确性 y{{7)G  
additional audit procedures                      追加审计程序 -SO`wL NV  
addressee                                         收件人，收信人 :s(vn Ie^  
Administration of State-owned Assets  (the～)     国有资产管理局 u^5X@.  
administrative laws and regulations                 行政法规 uv >T8(w  
adverse impact                                 不利影响，负面影响 fjGYp  
adverse opinion                                反对意见 dB`3"aSN7  
advisory group                                  咨询组，顾问组 U5_1-wV  
agency fee                                        代理费，代理费用 (4ueO~jb$  
aggregate                                          总计，合计为…… SI-G7e)3;>  
alternation of document and record                 变造文件和记录 &T"X kgU5  
alternative audit procedures                      替代审计程序，备选审计程序 Y
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amend                                              修改，修订 DSb/+8KT  
amortisation                                      摊销 (rDB|kc^7  
analytical capacity                             分析能力 h0;PtQb1  
analytical procedures                               分析性程序 s{q)P1x  
annual financial statements                        年度会计报表，年度财务报表 Ro1b (+H  
appendix                                          附录，附表 @!;EW R]  
applicable                                         适用的 P01o:/}  
applicable laws and regulations                 适用的法规 T8*<  
application systems                                  应用系统 ;ndsq[k>  
apply consistently                              一贯地执行，一贯地实施 pyvZ[R9  
appropriate                                       适当的，合适的； >'\cNM~nf  
征用，挪用 X0IXj%\N  
appropriate authorization                          适当的授权 srX" vF  
appropriateness of audit evidence                    审计证据的适当性 ~ QVN^8WPg  
approval                                    批准，核准 4&TTPcSt;  
assertion                                    (会计报表上的)认定；确认 i]sz*\P~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 &2i3"9k  
asset                                                 资产，财产 @#wBK3Ut^  
asset restructuring                             资产重组 r@j$$Pk`  
assignment of duties                                 职责的划分 e<Pbsj  
assistant                                     助理，助理人员 +vR$%  
associated company                                 联属公司，联营公司 aDXdr\C6  
association                                        联合，结合；协会，社团 {OK+d#=
 
assumption                                       假设，假定 ?z "fp$  
at a given date                                         在某一特定时日 z@\r V@W5  
attestation                                         鉴证，公证 +s(JutC  
attestation service                             鉴证服务 bu&x& M*  
audit adjustment                                审计调整 DBUhqRfl  
audit areas                                        审计领域 qT U(]O1  
audit conclusion                                审计结论 2d%j6D  
audit effectiveness                             审计效果 lz=DP:/&  
audit efficiency                                  审计效率 gc%aaYf>  
audit engagement letter                      审计业务约定书 OIT9.c0h  
audit evidence                                          审计证据 UD0via  
audit fee                                    审计费 zP[_ccW@  
audit files                                          审计档案 iymOq9  
audit findings                                     审计中发现的事项 "ZuhN(-`  
audit implementation stage                        审计实施阶段 >o\s'i[  
audit mark                                        审计标识 b7X-mkF  
audit materiality                                 审计重要性 H*SEzVb  
audit method                                     审计方法 ubq4Zv7'   
audit objective                                         审计目标，审计目的 A..,.   
audit of financial statements                      会计报表审计，财务报表审计 K]0Q=HY{.  
audit opinion                                     审计意见 /hC[>t<  
audit period                                      被审计期间，被审计年度 m~upTQz  
audit plan                                          审计计划 UIpW#t  
audit planning                                    编制审计计划，制定审计计划，审计计划  ppwjr +  
audit planning stage                                  审计计划阶段 Sk*-B@!S  
audit procedure                                审计程序 K2=`.  
audit programme                               审计程序表，具体审计计划 ;H%&J
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audit report                                       审计报告 ^>?E1J3u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 c^N'g!on  
audit report with a qualified opinion                 有保留意见的审计报告 z0XH`H|~  
audit report with an adverse opinion                否定意见的审计报告 ah82S)a`}  
audit report with dual dates                      双重日期审计报告 O{0TS^  
audit reporting stage                                 审计报告阶段 35 Y#eU2]  
audit responsibility                                   审计责任 sn|q EH  
audit results                                      审计结果 41pk )8~pt  
audit risk                                          审计风险 &) '5_#S  
audit sampling                                          审计抽样 QQQ3
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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 /zB;1%m-  
audit summary                                         审计总结，审计小结 d+ LEi^  
audit team                                         审计小组 5kX#qT=  
audit test                                    审计测试 \ 2cI=Qf  
audit trail                                          审计轨迹 3' Ht
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audit work                                        审计工作 .d\<}\zZ7J  
audit working paper                                 审计工作底稿 .GJl@==~1  
audited financial statement                        审计会计报表，已审计财务报表 2 > Uy`B|f  
Auditing Guidelines (the～)                      审计规范指南 mp^;8??;  
auditing standards                             审计准则 _`Ojh0@00  
audit-oriented working paper                          (审计)业务类工作底稿 AnB]f~Yjl  
authorisation                                     授权 t>04nN_@,s  
authorisation of transaction                       交易的授权 5&
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availability                                         可获得性 Hh/Z 4`&yi  
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balance                                      余额；差额；平衡 ^8_`
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balance sheet                                    资产负债表 KNR_upO8  
bank                                                 银行 IW48Sg  
bank account                                    银行账户，银行户头 <tT*.n
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bank statement                                 银行对账单 aJnZco6  
barter transaction                              易货交易，以物换物交易 ?q}XDc  
basis of audit                                    审计依据 oiG@_YtR  
basis of preparation                                (会计报表的)编制基础 *O`76+iZ|_  
book of account                               账目，账簿 Ch`nDIne  
borrowing                                         借款，贷款，借债 b!>w4MPe  
branch                                              分支，分支机构，分店 gq$]jWtCD  
brought forward                                (账户余额等的)承上年，承上期，承上页 c|f)k:Q  
budget                                              预算 3 cd5g  
building                                      建筑物；大楼 |2yTt*!-r  
business conditions                                  业务情况，经营情况 m,zZe}oJ  
business licence                               (企业等的)营业执照 a59l"b  
business relation                                业务关系 AR<'Airi:  
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