[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 =o(5_S.u;  
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审计词汇英汉对照 65P0,b6"OT  
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ability to continue as a going concern               持续经营能力 \ZFGw&yN  
acceptability                                     可接受性，可接受程度 Qj.#)
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acceptable level of detection risk                     检查风险的可接受水平 t#})Awy^R  
acceptance of engagement                       接受委托 <?6|.\&  
accepting the engagement for the first time              首次接受委托 Gr'  CtO  
access to asset                                         对资产的接触 N,AQsloL7  
according to                                     根据，依据，依照 rQs )O<jl  
account balance                                账户余额
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account for                                       对……进行会计处理，核算；解释 |bHelD|  
accounting                                        会计，会计学 
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accounting advisory serve                        会计咨询服务 l`{\"#4  
accounting firm                                 会计师事务所 ]=I@1B;_m  
accounting information                      会计信息，会计资料 (O?.)jEW(.  
accounting period                             会计期间 81F/G5  
accounting policies                                   会计政策 LV
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accounting professional bodies                 会计职业组织，会计职业团体 %QGC8Tz  
accounting records                                   会计记录 Qh3YJ=X &  
accounting responsibility                           会计责任 A]0 St@  
accounting service                             会计服务 t;Sb/3  
accounting standards                                会计准则 )gIKH{JYL  
Accounting Standards for Business Enterprises       企业会计准则 Xm}/0g&7  
accounting system                             会计系统 m|n%$$S&  
accounting treatment                                会计处理 )3}9K ^jS  
accuracy                                    准确性，精确性 x%m%_2%Z  
additional audit procedures                      追加审计程序 kQSy+q  
addressee                                         收件人，收信人 C*_C;6.~Y  
Administration of State-owned Assets  (the～)     国有资产管理局 w^|*m/h|@u  
administrative laws and regulations                 行政法规 ,t?B+$E  
adverse impact                                 不利影响，负面影响 Tod&&T'UW  
adverse opinion                                反对意见 2!m/  
advisory group                                  咨询组，顾问组 2B[X,rL.pX  
agency fee                                        代理费，代理费用 XbKYiy  
aggregate                                          总计，合计为……  :D6 ON"6  
alternation of document and record                 变造文件和记录 u(>^3PJ+  
alternative audit procedures                      替代审计程序，备选审计程序 1>_8d"<Gd  
amend                                              修改，修订 OmpND{w  
amortisation                                      摊销 kR-SE5`Jk  
analytical capacity                             分析能力 hHGoP0/o  
analytical procedures                               分析性程序 ^R7lom.  
annual financial statements                        年度会计报表，年度财务报表 EF[@$j   
appendix                                          附录，附表 5y[Oj^  
applicable                                         适用的 %COX7gV  
applicable laws and regulations                 适用的法规 wr/"yQA]  
application systems                                  应用系统 HZC"nb}r4  
apply consistently                              一贯地执行，一贯地实施 v!6  c0a  
appropriate                                       适当的，合适的； XkE`U5.  
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appropriate authorization                          适当的授权 %9F([K  
appropriateness of audit evidence                    审计证据的适当性 u<tbbKM  
approval                                    批准，核准 q]ku5A\y  
assertion                                    (会计报表上的)认定；确认 qs6]-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x;P_1J %Q  
asset                                                 资产，财产 #uG%j  
asset restructuring                             资产重组 WYm\)@  
assignment of duties                                 职责的划分 pk$l+sNZ=  
assistant                                     助理，助理人员 rxvx  
associated company                                 联属公司，联营公司 "Y =;.:qe  
association                                        联合，结合；协会，社团 TCwFPlF|  
assumption                                       假设，假定 ]___M  
at a given date                                         在某一特定时日 l|JE#  
attestation                                         鉴证，公证 u"cV%(#  
attestation service                             鉴证服务 DZ'P@f)]  
audit adjustment                                审计调整 ~?Qe?hB  
audit areas                                        审计领域 ! 21FR*  
audit conclusion                                审计结论 UJAv`yjG  
audit effectiveness                             审计效果 / |;RV"  
audit efficiency                                  审计效率 {Qf=G|Ah  
audit engagement letter                      审计业务约定书 FF`T\&u  
audit evidence                                          审计证据 m{Wu" ;e  
audit fee                                    审计费 qdJ=lhHM}  
audit files                                          审计档案 [[Ls_ZL!=  
audit findings                                     审计中发现的事项 ^+>laOzC`8  
audit implementation stage                        审计实施阶段 hc(#{]].  
audit mark                                        审计标识 ky,(xT4  
audit materiality                                 审计重要性 y{B=-\O]  
audit method                                     审计方法 T9 E+\D  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 B?gOHG*vd>  
audit opinion                                     审计意见 6RU~"C  
audit period                                      被审计期间，被审计年度 ,hm\   
audit plan                                          审计计划 I3{PZhU.  
audit planning                                    编制审计计划，制定审计计划，审计计划 #1A.?p  
audit planning stage                                  审计计划阶段 "rALt~AX  
audit procedure                                审计程序 ^qvZXb  
audit programme                               审计程序表，具体审计计划 p}z<Fdu0  
audit report                                       审计报告 >W=,j)MA  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 [x=s(:qy  
audit report with a qualified opinion                 有保留意见的审计报告 u OmtyX  
audit report with an adverse opinion                否定意见的审计报告 gS!:+G%  
audit report with dual dates                      双重日期审计报告 a_^\=&?'  
audit reporting stage                                 审计报告阶段 K-^\" W8  
audit responsibility                                   审计责任 ]N QfX[  
audit results                                      审计结果 kUL'1!j7  
audit risk                                          审计风险 r!|6:G+Q  
audit sampling                                          审计抽样 -lr vKrt7  
audit sampling techniques                         审计抽样方法，审计抽样技术 dK$XNi13.5  
audit strategies                                  审计策略 r Xt}6[S  
audit summary                                         审计总结，审计小结 /e5O"@  
audit team                                         审计小组 T8?Ghbn  
audit test                                    审计测试 imhwY#D  
audit trail                                          审计轨迹 j1Y~_  
audit work                                        审计工作 :_ `F{rDB  
audit working paper                                 审计工作底稿 p}}R-D&K  
audited financial statement                        审计会计报表，已审计财务报表 yM6pd U]i  
Auditing Guidelines (the～)                      审计规范指南 UP$.+<vm  
auditing standards                             审计准则 D=A&+6B@-  
audit-oriented working paper                          (审计)业务类工作底稿 h 6L&\~pf  
authorisation                                     授权 V@.Ior}w  
authorisation of transaction                       交易的授权 zH72'"w  
availability                                         可获得性 CCs%%U/=  
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balance                                      余额；差额；平衡 ^2:p|:Bz!l  
balance sheet                                    资产负债表 d~])K#oJ  
bank                                                 银行 Fk&c=V;SU  
bank account                                    银行账户，银行户头 W
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bank statement                                 银行对账单 np|S y;:  
barter transaction                              易货交易，以物换物交易 Q^P}\wb>  
basis of audit                                    审计依据 '0;l]/i.  
basis of preparation                                (会计报表的)编制基础 @Z_x.Y6  
book of account                               账目，账簿 aL\PGdgO  
borrowing                                         借款，贷款，借债 :^lI`9'*R  
branch                                              分支，分支机构，分店 (q/e1L-S  
brought forward                                (账户余额等的)承上年，承上期，承上页 #
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budget                                              预算 ;DQ ZT  
building                                      建筑物；大楼 C$=%!wf  
business conditions                                  业务情况，经营情况 B&M%I:i  
business licence                               (企业等的)营业执照 J/`<!$<c  
business relation                                业务关系 f#>,1,S  
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