[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 ?ExfxR!~  
　　
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审计词汇英汉对照 ^j2:fJOU#  
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ability to continue as a going concern               持续经营能力 "gCSbMq(Vq  
acceptability                                     可接受性，可接受程度 azB~>#
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acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 u%O^hcfb  
accepting the engagement for the first time              首次接受委托  <C4^Vem  
access to asset                                         对资产的接触 ^3`98y.Q  
according to                                     根据，依据，依照 iR#jBqXD  
account balance                                账户余额 I
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account for                                       对……进行会计处理，核算；解释 Q9[dUdQm  
accounting                                        会计，会计学 =*'X  
accounting advisory serve                        会计咨询服务 0EXAdRR  
accounting firm                                 会计师事务所 H[x9 7r  
accounting information                      会计信息，会计资料 2597#O  
accounting period                             会计期间 -o#0Yt}3  
accounting policies                                   会计政策 tazBZ'\c  
accounting professional bodies                 会计职业组织，会计职业团体 q9Y0Lk  
accounting records                                   会计记录 f|VP_o<  
accounting responsibility                           会计责任 sZ'3PNpCP  
accounting service                             会计服务 LM
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accounting standards                                会计准则 cQPH le2  
Accounting Standards for Business Enterprises       企业会计准则 cf@#a@7m9  
accounting system                             会计系统 UsQv!Cwu^  
accounting treatment                                会计处理 {uj9fE,)  
accuracy                                    准确性，精确性 p,D/ Pb8  
additional audit procedures                      追加审计程序 W,agPG\+  
addressee                                         收件人，收信人 ecf7g)+C  
Administration of State-owned Assets  (the～)     国有资产管理局 t9pPG{1  
administrative laws and regulations                 行政法规 5<w0*~Zd~  
adverse impact                                 不利影响，负面影响 q#\eL~k  
adverse opinion                                反对意见 nTu"  
advisory group                                  咨询组，顾问组 JsPuxu_  
agency fee                                        代理费，代理费用 ((dG<  
aggregate                                          总计，合计为…… 6}ax~wYct  
alternation of document and record                 变造文件和记录 C-6+ZIk4  
alternative audit procedures                      替代审计程序，备选审计程序 &8&WY1cU  
amend                                              修改，修订 #8/Z)
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amortisation                                      摊销 A)7'\JK7b  
analytical capacity                             分析能力 hGus!p"lw  
analytical procedures                               分析性程序 >Ft jrEB  
annual financial statements                        年度会计报表，年度财务报表 R4qk/@]t  
appendix                                          附录，附表 9DtSYd /  
applicable                                         适用的 _F3vC#  
applicable laws and regulations                 适用的法规 NM]6 o  
application systems                                  应用系统 _ve7Is`/  
apply consistently                              一贯地执行，一贯地实施 *gT TI;:  
appropriate                                       适当的，合适的； ]c5GG!E-g  
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appropriate authorization                          适当的授权 hG;u8|uT^i  
appropriateness of audit evidence                    审计证据的适当性 rfPJBD{Ve  
approval                                    批准，核准 H Rw,D=  
assertion                                    (会计报表上的)认定；确认 jN {ED_  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 2dI:],7  
asset                                                 资产，财产 ?y04g u6p  
asset restructuring                             资产重组 )O&$-4gL'  
assignment of duties                                 职责的划分 q5RLIstQ\  
assistant                                     助理，助理人员 krl yEAK=
 
associated company                                 联属公司，联营公司 03#_ (  
association                                        联合，结合；协会，社团 3> fuH'=  
assumption                                       假设，假定 OIWo * %  
at a given date                                         在某一特定时日 6% ,Q  
attestation                                         鉴证，公证 (Pu*[STTT  
attestation service                             鉴证服务 }M~AkJL  
audit adjustment                                审计调整 W@0(Y9jdg  
audit areas                                        审计领域 <n`|zQ  
audit conclusion                                审计结论 \m.{^Xd~  
audit effectiveness                             审计效果 7xd}J(l  
audit efficiency                                  审计效率 =Tj0dfO|"  
audit engagement letter                      审计业务约定书 FQ4rA 4  
audit evidence                                          审计证据 AP\E  
audit fee                                    审计费 eX$Biv1N  
audit files                                          审计档案 ,#m\W8j  
audit findings                                     审计中发现的事项 }ps6}_FE  
audit implementation stage                        审计实施阶段 HYY|)Wo  
audit mark                                        审计标识 Cv=
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audit materiality                                 审计重要性 qj/P4*6E  
audit method                                     审计方法 m8f_w  
audit objective                                         审计目标，审计目的  6$Dbeb  
audit of financial statements                      会计报表审计，财务报表审计 RcE%?2lD  
audit opinion                                     审计意见 C/$IF M<  
audit period                                      被审计期间，被审计年度 p*'?(o:=  
audit plan                                          审计计划 OL=bhZ  
audit planning                                    编制审计计划，制定审计计划，审计计划 #*`|}_6L  
audit planning stage                                  审计计划阶段 k{#:O=  
audit procedure                                审计程序 D;E&;vP6%  
audit programme                               审计程序表，具体审计计划 9PBmBP~  
audit report                                       审计报告 qjFgy)qV  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 I[|I\tW  
audit report with a qualified opinion                 有保留意见的审计报告 =wQ=`  
audit report with an adverse opinion                否定意见的审计报告 $pKS['J0  
audit report with dual dates                      双重日期审计报告 !`WuLhB`  
audit reporting stage                                 审计报告阶段 n-X j>  
audit responsibility                                   审计责任 {J]|mxo  
audit results                                      审计结果 )Qc$UI8L  
audit risk                                          审计风险 -Z@p   
audit sampling                                          审计抽样 _`(g?  
audit sampling techniques                         审计抽样方法，审计抽样技术 kDKpuA!  
audit strategies                                  审计策略 }0TY  
audit summary                                         审计总结，审计小结 (1o^Dn3  
audit team                                         审计小组 Ob6vg
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audit test                                    审计测试 68SM br  
audit trail                                          审计轨迹  96BMJE'  
audit work                                        审计工作 oMVwIdf  
audit working paper                                 审计工作底稿 g,;MV7yE  
audited financial statement                        审计会计报表，已审计财务报表 kmS8>O  
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 )v9[/ ]*P  
audit-oriented working paper                          (审计)业务类工作底稿 We ->d |=  
authorisation                                     授权 y{N9.H2  
authorisation of transaction                       交易的授权 1m0':n Vdu  
availability                                         可获得性 a !IH-XJ2  
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balance                                      余额；差额；平衡 A"'MRY T`  
balance sheet                                    资产负债表 jBC9Vt;B  
bank                                                 银行 LWI~m2  
bank account                                    银行账户，银行户头 bm4W,  
bank statement                                 银行对账单 QJ>>&`{,  
barter transaction                              易货交易，以物换物交易 |h7v}Y  
basis of audit                                    审计依据 ,uv$oP-  
basis of preparation                                (会计报表的)编制基础 %Z7!9+<  
book of account                               账目，账簿 Vo%d;>!G\;  
borrowing                                         借款，贷款，借债 )~/U+,  
branch                                              分支，分支机构，分店 'G

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brought forward                                (账户余额等的)承上年，承上期，承上页 [a3 0iE  
budget                                              预算 8syo_sC |  
building                                      建筑物；大楼 l;.BlHyu  
business conditions                                  业务情况，经营情况 -db+Y:xUZ  
business licence                               (企业等的)营业执照 ]Q3Gj@6  
business relation                                业务关系 ueR42J%s  
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