[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 VaRP+J}UA.  
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审计词汇英汉对照 1WW`%  
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ability to continue as a going concern               持续经营能力 kX^Y{73  
acceptability                                     可接受性，可接受程度 2E":6:Wsw  
acceptable level of detection risk                     检查风险的可接受水平 oCftI':@  
acceptance of engagement                       接受委托 wO {-qrN  
accepting the engagement for the first time              首次接受委托 CsND:m  
access to asset                                         对资产的接触 bM"crRG"  
according to                                     根据，依据，依照 ayQB@2%  
account balance                                账户余额 \E<t'\>@ X  
account for                                       对……进行会计处理，核算；解释 'P^6H$0  
accounting                                        会计，会计学 NXw$PM|+R  
accounting advisory serve                        会计咨询服务 =whYo?cE(  
accounting firm                                 会计师事务所 ;<=B I!  
accounting information                      会计信息，会计资料 !:^lTvYWZH  
accounting period                             会计期间 n@Ar%%\  
accounting policies                                   会计政策 &_N$S2  
accounting professional bodies                 会计职业组织，会计职业团体 *U=%W4?W  
accounting records                                   会计记录 ()>,L?y  
accounting responsibility                           会计责任 06#40-   
accounting service                             会计服务 .s!qf!{V`  
accounting standards                                会计准则 :"oQ _bLT  
Accounting Standards for Business Enterprises       企业会计准则 *To
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accounting system                             会计系统 oG_-a(N  
accounting treatment                                会计处理 oJEUNgY&  
accuracy                                    准确性，精确性
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additional audit procedures                      追加审计程序 `:I<Jp  
addressee                                         收件人，收信人 ZRd,V~iz  
Administration of State-owned Assets  (the～)     国有资产管理局 (wRJ"Nwu  
administrative laws and regulations                 行政法规 CF:s@Z+  
adverse impact                                 不利影响，负面影响 ?$#,h30  
adverse opinion                                反对意见 #K3`$^0 s  
advisory group                                  咨询组，顾问组 WI $MT6  
agency fee                                        代理费，代理费用 *=X$j~#X  
aggregate                                          总计，合计为…… (haYY]W \  
alternation of document and record                 变造文件和记录 RvPC7,vh  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 Tl9;KE|  
amortisation                                      摊销 sX~ `Vn&  
analytical capacity                             分析能力 [*k25N  
analytical procedures                               分析性程序 *"pf3x6  
annual financial statements                        年度会计报表，年度财务报表 XOe8(cXa9  
appendix                                          附录，附表 ][y~(&=T  
applicable                                         适用的 @l:o0(!W  
applicable laws and regulations                 适用的法规 o=1M<dL  
application systems                                  应用系统 M;{btu^a  
apply consistently                              一贯地执行，一贯地实施 $#/-+>  
appropriate                                       适当的，合适的； h8Bs=T  
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appropriate authorization                          适当的授权 s]"NqwIPK  
appropriateness of audit evidence                    审计证据的适当性 }op0`-Xb  
approval                                    批准，核准 JAK+v  
assertion                                    (会计报表上的)认定；确认 ; SS/bS|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mQ@A3/=`  
asset                                                 资产，财产 x
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asset restructuring                             资产重组 i@C1}o-/  
assignment of duties                                 职责的划分 Whd2mKwiO  
assistant                                     助理，助理人员 4[ 7)$  
associated company                                 联属公司，联营公司 ugwZAC  
association                                        联合，结合；协会，社团  6tPgFa#N  
assumption                                       假设，假定 GYX/G>-r  
at a given date                                         在某一特定时日 V4PV@{G  
attestation                                         鉴证，公证 z|o7k;raH  
attestation service                             鉴证服务 o-))R| ~z  
audit adjustment                                审计调整 1FCHqqZ=  
audit areas                                        审计领域 .<<RI8A  
audit conclusion                                审计结论 D[7+xAwS  
audit effectiveness                             审计效果 _i=431Z40  
audit efficiency                                  审计效率 <R TAO2  
audit engagement letter                      审计业务约定书 3Vu_-.ID  
audit evidence                                          审计证据 6,707h  
audit fee                                    审计费 _dgS@n;6  
audit files                                          审计档案 <QUjhWxDb  
audit findings                                     审计中发现的事项 f8T6(cA  
audit implementation stage                        审计实施阶段 g8JO/s5xV  
audit mark                                        审计标识 [=})^t?8  
audit materiality                                 审计重要性 &.zG?e.  
audit method                                     审计方法 fq@r6\TI  
audit objective                                         审计目标，审计目的 ,co~@a@9  
audit of financial statements                      会计报表审计，财务报表审计 ,[ UqUEO  
audit opinion                                     审计意见 L*Gk1'  
audit period                                      被审计期间，被审计年度 f(^? PGO  
audit plan                                          审计计划 [p+]H?(A  
audit planning                                    编制审计计划，制定审计计划，审计计划 @2LpI*]C  
audit planning stage                                  审计计划阶段 |#_F  
audit procedure                                审计程序 ']N1OVw^vf  
audit programme                               审计程序表，具体审计计划 3N(5V;ti  
audit report                                       审计报告 HinPO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 'S_OOzpC  
audit report with a qualified opinion                 有保留意见的审计报告 % Rv;e  
audit report with an adverse opinion                否定意见的审计报告 =i4%KF9x  
audit report with dual dates                      双重日期审计报告 WRa4g  
audit reporting stage                                 审计报告阶段 }=dUASL  
audit responsibility                                   审计责任 n#2tFuPE  
audit results                                      审计结果 M@k8;_5  
audit risk                                          审计风险 B1x# 7>K  
audit sampling                                          审计抽样 4O TuX!  
audit sampling techniques                         审计抽样方法，审计抽样技术 v0D~zV"<y  
audit strategies                                  审计策略 S2TyNZbQ  
audit summary                                         审计总结，审计小结 }#u.Of`6
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audit team                                         审计小组 @>r3=s.Q  
audit test                                    审计测试 9hJlc
  
audit trail                                          审计轨迹 U?bQBHIC  
audit work                                        审计工作 eSqKXmH[m  
audit working paper                                 审计工作底稿 <|!?V"`3  
audited financial statement                        审计会计报表，已审计财务报表 G`/5=  
Auditing Guidelines (the～)                      审计规范指南 tJ"8"T#6Vr  
auditing standards                             审计准则 4"om;+\  
audit-oriented working paper                          (审计)业务类工作底稿 FZt a  
authorisation                                     授权 \jkMnS6FvL  
authorisation of transaction                       交易的授权 &V`~ z e  
availability                                         可获得性 B<p-
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balance                                      余额；差额；平衡 u8w4e!rKo6  
balance sheet                                    资产负债表 Ft<6`C  
bank                                                 银行 CFLWo1  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单  LU-,B?1  
barter transaction                              易货交易，以物换物交易 IL]Js W  
basis of audit                                    审计依据 T{A_]2 G  
basis of preparation                                (会计报表的)编制基础 Q7!";ol2  
book of account                               账目，账簿 8h.Dc&V  
borrowing                                         借款，贷款，借债 ;JD /4:  
branch                                              分支，分支机构，分店 "^Ax}Jr  
brought forward                                (账户余额等的)承上年，承上期，承上页 pie,^-_.g  
budget                                              预算 [Y
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building                                      建筑物；大楼 /8Sr(  
business conditions                                  业务情况，经营情况 7f$ hg8  
business licence                               (企业等的)营业执照 )YtdU(^J$  
business relation                                业务关系 z]twh&^1L  
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