[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 XB!`*vZ/<  
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审计词汇英汉对照 h7W%}6Cqkw  
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ability to continue as a going concern               持续经营能力 vA7jZw  
acceptability                                     可接受性，可接受程度 Z564K7IV  
acceptable level of detection risk                     检查风险的可接受水平 !Bd* L~D  
acceptance of engagement                       接受委托 C+#;L+$Gi  
accepting the engagement for the first time              首次接受委托 B 1ZHV^  
access to asset                                         对资产的接触 divZJc  
according to                                     根据，依据，依照 o|*|   
account balance                                账户余额 6L6~IX
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account for                                       对……进行会计处理，核算；解释 cT=wJ  
accounting                                        会计，会计学 @tv];t  
accounting advisory serve                        会计咨询服务 nXeK,
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accounting firm                                 会计师事务所 }$k`[ivBx(  
accounting information                      会计信息，会计资料 b mq X
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accounting period                             会计期间 6`5 @E\"E  
accounting policies                                   会计政策 xP/1@6]_Je  
accounting professional bodies                 会计职业组织，会计职业团体 @01D1A  
accounting records                                   会计记录 ^B6i6]Pd=9  
accounting responsibility                           会计责任 2p;}wYt  
accounting service                             会计服务 =*>4Gh i  
accounting standards                                会计准则 Nec(^|[  
Accounting Standards for Business Enterprises       企业会计准则 ~:b:_ 5"  
accounting system                             会计系统 xdBZ ^Q  
accounting treatment                                会计处理 y[5P<:&s  
accuracy                                    准确性，精确性 ?VN]0{JSp  
additional audit procedures                      追加审计程序 -x%`Wv@L  
addressee                                         收件人，收信人 \A\yuJ=  
Administration of State-owned Assets  (the～)     国有资产管理局 ,ZP3F+XKb  
administrative laws and regulations                 行政法规 kcz#8K]~  
adverse impact                                 不利影响，负面影响 =UKR<@QrK  
adverse opinion                                反对意见 .bBQhf.&"  
advisory group                                  咨询组，顾问组 \gz wsT2&  
agency fee                                        代理费，代理费用 )w 8lu sa  
aggregate                                          总计，合计为…… %W
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alternation of document and record                 变造文件和记录 5NvyK[w]  
alternative audit procedures                      替代审计程序，备选审计程序 L9 YwOSb.  
amend                                              修改，修订 @G$<6CG\  
amortisation                                      摊销 .fh?=B[o#  
analytical capacity                             分析能力 u+gXBU  
analytical procedures                               分析性程序 \/4%[Q2QDm  
annual financial statements                        年度会计报表，年度财务报表 ^F
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appendix                                          附录，附表 E+c3KqM  
applicable                                         适用的 |%cO"d^ri  
applicable laws and regulations                 适用的法规 *u4X<oBS*  
application systems                                  应用系统 >/`cmNmb  
apply consistently                              一贯地执行，一贯地实施 5eSTT#[+R  
appropriate                                       适当的，合适的； 0V,MDX}#_  
征用，挪用 pr,1Wp0l  
appropriate authorization                          适当的授权 "oXAIfU#T  
appropriateness of audit evidence                    审计证据的适当性 H|:)K^o  
approval                                    批准，核准 2GKU9cV*`  
assertion                                    (会计报表上的)认定；确认 _5S$mc8K0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <^'+]?  
asset                                                 资产，财产 I\%Lb z  
asset restructuring                             资产重组 95 .'t}  
assignment of duties                                 职责的划分 u, ,WD  
assistant                                     助理，助理人员 Z#t)Z "
 
associated company                                 联属公司，联营公司 Aag)c~D  
association                                        联合，结合；协会，社团 Fx:en|g  
assumption                                       假设，假定 c@#zjJhW]  
at a given date                                         在某一特定时日 W#\};
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attestation                                         鉴证，公证 Y6%OV?}v!  
attestation service                             鉴证服务 1
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audit adjustment                                审计调整 vG_v89t!ex  
audit areas                                        审计领域 OmjT`,/  
audit conclusion                                审计结论 K/d&c]  
audit effectiveness                             审计效果 8lGgp&ey  
audit efficiency                                  审计效率 <H @!Xw;  
audit engagement letter                      审计业务约定书 WJ8 vHPSM  
audit evidence                                          审计证据 '*;eFnmvs:  
audit fee                                    审计费 .-~%w  
audit files                                          审计档案 8 Y~T$Yj^  
audit findings                                     审计中发现的事项 C^=gZ 6m  
audit implementation stage                        审计实施阶段 j~f 7WJ  
audit mark                                        审计标识 =LY^3TlDj  
audit materiality                                 审计重要性 y$9t!cx  
audit method                                     审计方法 'L59\y8H  
audit objective                                         审计目标，审计目的 UkbQ'P+oS  
audit of financial statements                      会计报表审计，财务报表审计 H1qw1[%0y
 
audit opinion                                     审计意见 lbU+a$  
audit period                                      被审计期间，被审计年度 zYF&Dv/u/  
audit plan                                          审计计划 _"bvT?|  
audit planning                                    编制审计计划，制定审计计划，审计计划 I%C:d#p  
audit planning stage                                  审计计划阶段 {!Z_&i5  
audit procedure                                审计程序 ZjW| qb  
audit programme                               审计程序表，具体审计计划 oqHm:u^2  
audit report                                       审计报告 ;~$ $WU  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ht YR 0J  
audit report with a qualified opinion                 有保留意见的审计报告 *"sDaN0@R  
audit report with an adverse opinion                否定意见的审计报告 Xt*%"7yTp  
audit report with dual dates                      双重日期审计报告 ;p!hd}C  
audit reporting stage                                 审计报告阶段 2co{9LM  
audit responsibility                                   审计责任 bK%tQeT  
audit results                                      审计结果 rWpfAE)!  
audit risk                                          审计风险 $v@$oPmMj  
audit sampling                                          审计抽样 p)&\>   
audit sampling techniques                         审计抽样方法，审计抽样技术 uOqDJM'RM  
audit strategies                                  审计策略 H>X1(sh#}  
audit summary                                         审计总结，审计小结 %_
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audit team                                         审计小组 n(Op<  
audit test                                    审计测试 t U=b~  
audit trail                                          审计轨迹 [y;ZbfMP|o  
audit work                                        审计工作 ?'m5)Z{   
audit working paper                                 审计工作底稿 \#7%%>p=O'  
audited financial statement                        审计会计报表，已审计财务报表 A?KKZ{ P
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Auditing Guidelines (the～)                      审计规范指南 Awf=yE:  
auditing standards                             审计准则 FGhr
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audit-oriented working paper                          (审计)业务类工作底稿 M|=$~@9#X  
authorisation                                     授权 `|?$; )  
authorisation of transaction                       交易的授权 Pm;*Jv%  
availability                                         可获得性  {:OVBX  
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balance                                      余额；差额；平衡 >M85xj
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balance sheet                                    资产负债表 `9{C/qB  
bank                                                 银行 eG>Fn6G<g  
bank account                                    银行账户，银行户头 A_U0HVx_  
bank statement                                 银行对账单 HTp
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barter transaction                              易货交易，以物换物交易 g7f%(W2dd  
basis of audit                                    审计依据 Jn&>Z? @  
basis of preparation                                (会计报表的)编制基础 1RHH<c%2n  
book of account                               账目，账簿 a3IB, dr5P  
borrowing                                         借款，贷款，借债 irj}:f;!eF  
branch                                              分支，分支机构，分店 sswAI|6ou  
brought forward                                (账户余额等的)承上年，承上期，承上页 2;r^~ :  
budget                                              预算 iGNKf|8{  
building                                      建筑物；大楼 *.Hnt\4|  
business conditions                                  业务情况，经营情况 7B"aFnK;[J  
business licence                               (企业等的)营业执照 $:Zxb  
business relation                                业务关系 tO3B_zC  
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