[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 cdzzS?$)  
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审计词汇英汉对照 t ~U&a9&Z  
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ability to continue as a going concern               持续经营能力 &}:Hp9n  
acceptability                                     可接受性，可接受程度 xC<OF
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acceptable level of detection risk                     检查风险的可接受水平 rI;e!EW  
acceptance of engagement                       接受委托 1;vn*w`p  
accepting the engagement for the first time              首次接受委托 a/L?R Uu  
access to asset                                         对资产的接触 go2:D#mf  
according to                                     根据，依据，依照 b*dRNu  
account balance                                账户余额 WF*2^iWJ  
account for                                       对……进行会计处理，核算；解释 ~O@V;y  
accounting                                        会计，会计学 UTin0k  
accounting advisory serve                        会计咨询服务 7ou2SL}k  
accounting firm                                 会计师事务所 (M.Sl  
accounting information                      会计信息，会计资料 O+.V,`O  
accounting period                             会计期间 -U%wLkf|  
accounting policies                                   会计政策 ttZ!P:H2  
accounting professional bodies                 会计职业组织，会计职业团体 HewVwD<C  
accounting records                                   会计记录 rm3~]  
accounting responsibility                           会计责任 V%e'H>EC  
accounting service                             会计服务 =,gss&J!!  
accounting standards                                会计准则 s'~_pP  
Accounting Standards for Business Enterprises       企业会计准则 6prN,*k5  
accounting system                             会计系统 Xb$)}n\9  
accounting treatment                                会计处理 ^x4,}'(  
accuracy                                    准确性，精确性 y<)Lr}gP  
additional audit procedures                      追加审计程序 us`hR!_  
addressee                                         收件人，收信人 6sQ"go$}  
Administration of State-owned Assets  (the～)     国有资产管理局 9J%dd0  
administrative laws and regulations                 行政法规 7:M%w'oR  
adverse impact                                 不利影响，负面影响 {* jkx,|  
adverse opinion                                反对意见 )_xM)mH  
advisory group                                  咨询组，顾问组 ']Y:f)i#  
agency fee                                        代理费，代理费用 .o|Gk 5)  
aggregate                                          总计，合计为…… tBrd+}
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alternation of document and record                 变造文件和记录 ]C)PZZI='  
alternative audit procedures                      替代审计程序，备选审计程序 m]7yc>uDy  
amend                                              修改，修订 :l
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amortisation                                      摊销 u^ngD64  
analytical capacity                             分析能力 ]7 dm`XV  
analytical procedures                               分析性程序 /:yKa=$  
annual financial statements                        年度会计报表，年度财务报表 LsV!Sd  
appendix                                          附录，附表 rf)\: 75  
applicable                                         适用的 Z"e|DP`  
applicable laws and regulations                 适用的法规 x:sTE u@  
application systems                                  应用系统 aeH 9:GQ6  
apply consistently                              一贯地执行，一贯地实施 w? !@fu  
appropriate                                       适当的，合适的； <F GNV+?%e  
征用，挪用 '7xmj:.==  
appropriate authorization                          适当的授权 +(cs,?`\  
appropriateness of audit evidence                    审计证据的适当性 wk8XD( &  
approval                                    批准，核准 =H!u4  
assertion                                    (会计报表上的)认定；确认 ?"qU.}kGL  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 DOU\X N  
asset                                                 资产，财产 [0MVsc=  
asset restructuring                             资产重组 *(o~pxFTR  
assignment of duties                                 职责的划分 !u\X,.h  
assistant                                     助理，助理人员 d['BtVJ  
associated company                                 联属公司，联营公司 !y4o^Su[  
association                                        联合，结合；协会，社团 (q:L_zFj>"  
assumption                                       假设，假定 s|EP/=9i  
at a given date                                         在某一特定时日 D_@r_^}  
attestation                                         鉴证，公证  v C><N  
attestation service                             鉴证服务 5p=T*Y  
audit adjustment                                审计调整 [[[p@d/Y  
audit areas                                        审计领域 JRU)AMMU&  
audit conclusion                                审计结论 h\D y(\  
audit effectiveness                             审计效果 4\Q ?4ZX  
audit efficiency                                  审计效率 pmQ9iA@=  
audit engagement letter                      审计业务约定书 kCN9`9XI{  
audit evidence                                          审计证据 e7vPiQCc  
audit fee                                    审计费 Zf?>:P  
audit files                                          审计档案 RUO,tB|(_;  
audit findings                                     审计中发现的事项 8b|&  
audit implementation stage                        审计实施阶段 V/762&2X  
audit mark                                        审计标识 eCk}B$ 2  
audit materiality                                 审计重要性 |3"'>* J  
audit method                                     审计方法 Qy@chN{eP  
audit objective                                         审计目标，审计目的 H$1R\rE`  
audit of financial statements                      会计报表审计，财务报表审计 Xv=n+uo  
audit opinion                                     审计意见 q|gG {9  
audit period                                      被审计期间，被审计年度 &IOChQ`8P  
audit plan                                          审计计划 Cd6^aFoK!  
audit planning                                    编制审计计划，制定审计计划，审计计划 10}\7p8  
audit planning stage                                  审计计划阶段 9Z rWG  
audit procedure                                审计程序 WBTX~%*U  
audit programme                               审计程序表，具体审计计划 hua{g_  
audit report                                       审计报告 XY0Gjo0  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^ U:pv0Qz  
audit report with a qualified opinion                 有保留意见的审计报告 P) GBuW  
audit report with an adverse opinion                否定意见的审计报告 ic?6p  
audit report with dual dates                      双重日期审计报告 ETjlq]@j  
audit reporting stage                                 审计报告阶段 cq@8!Eu w]  
audit responsibility                                   审计责任 I^\YD9~=x  
audit results                                      审计结果 I&R4.;LW  
audit risk                                          审计风险 yy/wSk  
audit sampling                                          审计抽样 oDM}h +  
audit sampling techniques                         审计抽样方法，审计抽样技术 H
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audit strategies                                  审计策略 ).-B@&Eu%  
audit summary                                         审计总结，审计小结 e[w)U{|40  
audit team                                         审计小组 ~G5)ya-  
audit test                                    审计测试 (j}"1  
audit trail                                          审计轨迹 r-&4<=C/N  
audit work                                        审计工作 'S@C,x%2,  
audit working paper                                 审计工作底稿 >9Ub=tZm  
audited financial statement                        审计会计报表，已审计财务报表 ldi'@
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Auditing Guidelines (the～)                      审计规范指南 (ioi !p  
auditing standards                             审计准则 &``;1/J*W  
audit-oriented working paper                          (审计)业务类工作底稿 M/R#f9W  
authorisation                                     授权 duT2:~H2  
authorisation of transaction                       交易的授权 {$O.
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availability                                         可获得性 m{g t(n  
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balance                                      余额；差额；平衡 .CrahV1G  
balance sheet                                    资产负债表 '$q'Wl)  
bank                                                 银行 & UL(r  
bank account                                    银行账户，银行户头 vL\wA_z"<H  
bank statement                                 银行对账单 I)Lg=n$  
barter transaction                              易货交易，以物换物交易 }T4"#'`  
basis of audit                                    审计依据 C37KvLQ  
basis of preparation                                (会计报表的)编制基础 \W}?4kz  
book of account                               账目，账簿 D|`[ [  
borrowing                                         借款，贷款，借债 ,MuLu,$/  
branch                                              分支，分支机构，分店 4TC !P}  
brought forward                                (账户余额等的)承上年，承上期，承上页 i n F&Pv  
budget                                              预算 >Y)jt*vQ  
building                                      建筑物；大楼 yxLGseD  
business conditions                                  业务情况，经营情况 V
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business licence                               (企业等的)营业执照 1ciP+->$  
business relation                                业务关系 C4TJS,!1rH  
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