[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 ]h5tgi?_l  
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审计词汇英汉对照 61U09s%\0  
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ability to continue as a going concern               持续经营能力 =rdV ]{Wc  
acceptability                                     可接受性，可接受程度 PCtzl)  
acceptable level of detection risk                     检查风险的可接受水平 RZTiw^  
acceptance of engagement                       接受委托 )9]PMA?u  
accepting the engagement for the first time              首次接受委托 #%O0[kd  
access to asset                                         对资产的接触 cw <l{A  
according to                                     根据，依据，依照 & 1f+,  
account balance                                账户余额 c-sfg>0^  
account for                                       对……进行会计处理，核算；解释 }Zp,+U*"  
accounting                                        会计，会计学 1?l1:}^L  
accounting advisory serve                        会计咨询服务 N8df8=.kw  
accounting firm                                 会计师事务所 FGzwhgy  
accounting information                      会计信息，会计资料 G  01ON0  
accounting period                             会计期间 &$H!@@09|w  
accounting policies                                   会计政策 =Dj#gV  
accounting professional bodies                 会计职业组织，会计职业团体
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accounting records                                   会计记录 6_B]MN!(  
accounting responsibility                           会计责任 R=\IEqqsi  
accounting service                             会计服务 2&cT~ZX&'  
accounting standards                                会计准则 C;yZ  
Accounting Standards for Business Enterprises       企业会计准则 .T`%tJ-Em  
accounting system                             会计系统 E!F^H^~$8  
accounting treatment                                会计处理 #KvlYZ+1  
accuracy                                    准确性，精确性 *{5fq_  
additional audit procedures                      追加审计程序 uPvEwq* C  
addressee                                         收件人，收信人 +lTq^
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Administration of State-owned Assets  (the～)     国有资产管理局 |Y.?_lC  
administrative laws and regulations                 行政法规 ;n;p@Uu[ b  
adverse impact                                 不利影响，负面影响 s5. CFA  
adverse opinion                                反对意见 #w=~lq)9  
advisory group                                  咨询组，顾问组 uXiN~j &Be  
agency fee                                        代理费，代理费用 x4O~q0>:Le  
aggregate                                          总计，合计为…… g RzxLf`K  
alternation of document and record                 变造文件和记录 t6t!t*jO  
alternative audit procedures                      替代审计程序，备选审计程序 DHRlWQox  
amend                                              修改，修订 /gas2k==^  
amortisation                                      摊销 @2#lI  
analytical capacity                             分析能力 7t3!)a|lI  
analytical procedures                               分析性程序 _Z\

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annual financial statements                        年度会计报表，年度财务报表 qe\5m.k  
appendix                                          附录，附表 A@u@ift  
applicable                                         适用的 7xR\kL.,  
applicable laws and regulations                 适用的法规 c
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application systems                                  应用系统 B)U Z`?>c  
apply consistently                              一贯地执行，一贯地实施 \b>]8Un"  
appropriate                                       适当的，合适的； q,%st~  
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appropriate authorization                          适当的授权 : rVnc =k  
appropriateness of audit evidence                    审计证据的适当性 wuo,kM  
approval                                    批准，核准 bI`g|v  
assertion                                    (会计报表上的)认定；确认 w!XD/jN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 !<h)w#>en  
asset                                                 资产，财产 |':{lH6+1  
asset restructuring                             资产重组 n&!-9:0  
assignment of duties                                 职责的划分 {4PwLCy  
assistant                                     助理，助理人员 r
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associated company                                 联属公司，联营公司 1 -b_~DF  
association                                        联合，结合；协会，社团 pK4)yu+  
assumption                                       假设，假定 H,NF;QPPC  
at a given date                                         在某一特定时日 !'O@2{?B  
attestation                                         鉴证，公证 3(UVg!t  
attestation service                             鉴证服务 1 TXioDs=_  
audit adjustment                                审计调整 *NQ/UXE  
audit areas                                        审计领域 jiC>
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audit conclusion                                审计结论 ]_$[8#kg  
audit effectiveness                             审计效果 Ts x>&WC  
audit efficiency                                  审计效率 &nK<:^n  
audit engagement letter                      审计业务约定书 }GIt!PG  
audit evidence                                          审计证据 2Z%O7V~u  
audit fee                                    审计费 7-A2_!_x{  
audit files                                          审计档案 d"Y{UE  
audit findings                                     审计中发现的事项 v-Sd*(6  
audit implementation stage                        审计实施阶段 ,"ql5Q4  
audit mark                                        审计标识 q cno^8R  
audit materiality                                 审计重要性 @%SQFu@FJ  
audit method                                     审计方法 t$ *0{w E  
audit objective                                         审计目标，审计目的 F:ELPs4"  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 3gf1ownC  
audit period                                      被审计期间，被审计年度 zW nR6*\  
audit plan                                          审计计划 BJ0?kX@  
audit planning                                    编制审计计划，制定审计计划，审计计划 13wE"-  
audit planning stage                                  审计计划阶段 WF"k[2  
audit procedure                                审计程序 A2Tw<&Tw(  
audit programme                               审计程序表，具体审计计划 )`} :8y?  
audit report                                       审计报告 -K$)DvV^(E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 !!ya  
audit report with a qualified opinion                 有保留意见的审计报告 ~)'k 9?0  
audit report with an adverse opinion                否定意见的审计报告 Xm&L BX  
audit report with dual dates                      双重日期审计报告 }
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audit reporting stage                                 审计报告阶段 BerwI 7!=  
audit responsibility                                   审计责任 g=I})s:CTp  
audit results                                      审计结果 .e5Mnd%$M  
audit risk                                          审计风险 &.ACd+Cd  
audit sampling                                          审计抽样 %>s|j'{  
audit sampling techniques                         审计抽样方法，审计抽样技术 tg/H2p^Y  
audit strategies                                  审计策略 ?fS9J  
audit summary                                         审计总结，审计小结 |K~Nw&rZ]  
audit team                                         审计小组 K+iP6B   
audit test                                    审计测试 I2DpRMy  
audit trail                                          审计轨迹 i?;Kq~,  
audit work                                        审计工作 ?1".;foZ  
audit working paper                                 审计工作底稿 zMJT:7*`|  
audited financial statement                        审计会计报表，已审计财务报表 .sA.C]f  
Auditing Guidelines (the～)                      审计规范指南 H']+L~j  
auditing standards                             审计准则 CQ2jP G*py  
audit-oriented working paper                          (审计)业务类工作底稿 <6=c,y  
authorisation                                     授权 t:c.LFrF  
authorisation of transaction                       交易的授权 a: K[ y  
availability                                         可获得性 F5#YOc k&,  
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balance                                      余额；差额；平衡 6zn5UW#q  
balance sheet                                    资产负债表 4/)k)gLI  
bank                                                 银行 F<w/PMb  
bank account                                    银行账户，银行户头 'W#D(l9nI  
bank statement                                 银行对账单 bN88ua}k{  
barter transaction                              易货交易，以物换物交易 j~QwV='S  
basis of audit                                    审计依据 ,2)6s\]/b  
basis of preparation                                (会计报表的)编制基础 =qIyqbXz  
book of account                               账目，账簿 GH xp7H  
borrowing                                         借款，贷款，借债 \(T/O~b2  
branch                                              分支，分支机构，分店 E!AE4B1bd  
brought forward                                (账户余额等的)承上年，承上期，承上页 -%dCw6aX+  
budget                                              预算 u-C)v*#L  
building                                      建筑物；大楼 #D|p2L$  
business conditions                                  业务情况，经营情况 [8*)8jP3  
business licence                               (企业等的)营业执照
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business relation                                业务关系 w*MpX U<  
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