[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 )2a)$qx;  
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审计词汇英汉对照 F3hG8YX  
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ability to continue as a going concern               持续经营能力 i
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acceptability                                     可接受性，可接受程度 .,20_<j%=  
acceptable level of detection risk                     检查风险的可接受水平 k!Q{u2  
acceptance of engagement                       接受委托 Ol~M BQs  
accepting the engagement for the first time              首次接受委托 $<yhEvv  
access to asset                                         对资产的接触 P0pBR_:o  
according to                                     根据，依据，依照 6$[7hlE  
account balance                                账户余额 SA7(EJ95  
account for                                       对……进行会计处理，核算；解释 ^e=G} N^  
accounting                                        会计，会计学 SL-;h#-y 4  
accounting advisory serve                        会计咨询服务 zy5F O<->  
accounting firm                                 会计师事务所 ?}uuTNLl)  
accounting information                      会计信息，会计资料 0(*L)s,5  
accounting period                             会计期间 wZs 2 aa  
accounting policies                                   会计政策 } wkY`"  
accounting professional bodies                 会计职业组织，会计职业团体 FgL892[  
accounting records                                   会计记录 =r*Ykd;W|E  
accounting responsibility                           会计责任 =3 Vug2*wd  
accounting service                             会计服务 ?U{<g,^  
accounting standards                                会计准则 #*:^\z_Jd  
Accounting Standards for Business Enterprises       企业会计准则 'qvj[lpGr  
accounting system                             会计系统 vd)zvI  
accounting treatment                                会计处理 \5 rJ  
accuracy                                    准确性，精确性 Z"RgqNf  
additional audit procedures                      追加审计程序 fjOq@thD  
addressee                                         收件人，收信人 }opw_h+/F  
Administration of State-owned Assets  (the～)     国有资产管理局 ^H&U_  
administrative laws and regulations                 行政法规 0Ni{UV? k  
adverse impact                                 不利影响，负面影响 =YTcWB  
adverse opinion                                反对意见 Qn,6s%n  
advisory group                                  咨询组，顾问组 9! /kyyU  
agency fee                                        代理费，代理费用 #=={h?UDT  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 > (9\ c F{  
alternative audit procedures                      替代审计程序，备选审计程序 bMxK@$G~  
amend                                              修改，修订 +D:8r|evH  
amortisation                                      摊销 
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analytical capacity                             分析能力 J|]
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analytical procedures                               分析性程序 fP V n;  
annual financial statements                        年度会计报表，年度财务报表 5|nc^ 12  
appendix                                          附录，附表 r4fHD~#l{  
applicable                                         适用的 ,T` ,OZm  
applicable laws and regulations                 适用的法规 U2A 82;Z  
application systems                                  应用系统 #,u|*O:  
apply consistently                              一贯地执行，一贯地实施 "X8jpg  
appropriate                                       适当的，合适的； tKeTHj;jO  
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appropriate authorization                          适当的授权 Be=rBrI>  
appropriateness of audit evidence                    审计证据的适当性 |PlNVd2  
approval                                    批准，核准 ".tL+A[  
assertion                                    (会计报表上的)认定；确认 RGE(#   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !7 dct#4  
asset                                                 资产，财产 s0^(yEcq  
asset restructuring                             资产重组 Z sTtSM\Ac  
assignment of duties                                 职责的划分 (XQuRL<X  
assistant                                     助理，助理人员 a9z#l}IQ  
associated company                                 联属公司，联营公司 ANy*'/f  
association                                        联合，结合；协会，社团 %KXiB6<4  
assumption                                       假设，假定 IF|6iKCE  
at a given date                                         在某一特定时日 z.!N|"4yr  
attestation                                         鉴证，公证 EP 4]#]5  
attestation service                             鉴证服务 ~?AEtl#&"  
audit adjustment                                审计调整 + 7^p d9F.  
audit areas                                        审计领域 m&Mupl  
audit conclusion                                审计结论 . \"k49M`  
audit effectiveness                             审计效果 U8w_C\Q  
audit efficiency                                  审计效率 L WN{  
audit engagement letter                      审计业务约定书 Dz
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audit evidence                                          审计证据 WXl+w7jr  
audit fee                                    审计费 w8UuwFG?<  
audit files                                          审计档案 M .b8 -`V  
audit findings                                     审计中发现的事项 "|L"C+
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audit implementation stage                        审计实施阶段 pW(rNAJ!  
audit mark                                        审计标识 o)/Pr7Qn  
audit materiality                                 审计重要性 \A"o[A2v  
audit method                                     审计方法 <4"-t Ya  
audit objective                                         审计目标，审计目的 M 9t7y  
audit of financial statements                      会计报表审计，财务报表审计 _XV%}Xb'  
audit opinion                                     审计意见 |)29"_Kk5  
audit period                                      被审计期间，被审计年度 KLg1(W(  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 8w&-O~M  
audit planning stage                                  审计计划阶段 s|]g@czan  
audit procedure                                审计程序 t'vt'[~,U  
audit programme                               审计程序表，具体审计计划 P5h|* ?=  
audit report                                       审计报告 %w*)7@,+-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ttzNv>L,  
audit report with a qualified opinion                 有保留意见的审计报告 tcuwGs>_  
audit report with an adverse opinion                否定意见的审计报告 jO-?t9^  
audit report with dual dates                      双重日期审计报告 hfaU-IPcFX  
audit reporting stage                                 审计报告阶段 GM%+yS}(P  
audit responsibility                                   审计责任
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audit results                                      审计结果 / (&E  
audit risk                                          审计风险 }}AIpYp,P  
audit sampling                                          审计抽样 /BL:"t@-  
audit sampling techniques                         审计抽样方法，审计抽样技术 0 &zp
 
audit strategies                                  审计策略 GXtMX ha,  
audit summary                                         审计总结，审计小结 t4WB^dHYp  
audit team                                         审计小组 6#?T?!vZ  
audit test                                    审计测试 8M,*w6P  
audit trail                                          审计轨迹 .+9hm|  
audit work                                        审计工作 Dqx#i-L23  
audit working paper                                 审计工作底稿 9%/hoA)  
audited financial statement                        审计会计报表，已审计财务报表 9y7N}T6  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 CLR1CGnn7  
audit-oriented working paper                          (审计)业务类工作底稿 LKIMT  
authorisation                                     授权 H U|.5tP  
authorisation of transaction                       交易的授权 eUyF <j  
availability                                         可获得性 Ott6y  
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balance                                      余额；差额；平衡 #~*v##^vFH  
balance sheet                                    资产负债表 e w^(3&  
bank                                                 银行 8Bf>  
bank account                                    银行账户，银行户头 BG>Y[u\N  
bank statement                                 银行对账单 h0GoF A<  
barter transaction                              易货交易，以物换物交易 Gm=qn]c  
basis of audit                                    审计依据 rhJ&* 0M  
basis of preparation                                (会计报表的)编制基础 _bFUr  
book of account                               账目，账簿 N9e'jM>Oos  
borrowing                                         借款，贷款，借债 w?Te%/s.  
branch                                              分支，分支机构，分店 h)KHc/S  
brought forward                                (账户余额等的)承上年，承上期，承上页 ')X (P>  
budget                                              预算 o.+;]i}D  
building                                      建筑物；大楼 |VBt:dd<  
business conditions                                  业务情况，经营情况 IGdiIhH~2  
business licence                               (企业等的)营业执照 n ~t{]if"  
business relation                                业务关系 vl"w,@V7  
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