[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 NO3/rJ6-  
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审计词汇英汉对照 2?x4vI np;  
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ability to continue as a going concern               持续经营能力 ix$bRdl  
acceptability                                     可接受性，可接受程度 Y0>y8U V  
acceptable level of detection risk                     检查风险的可接受水平 @.C2LIb  
acceptance of engagement                       接受委托 {8OCXus3m  
accepting the engagement for the first time              首次接受委托 Lv%x81]K  
access to asset                                         对资产的接触 7 3m1  
according to                                     根据，依据，依照 ceV}WN19l  
account balance                                账户余额 #`IN`m |  
account for                                       对……进行会计处理，核算；解释 O84i; S+-p  
accounting                                        会计，会计学 nR~(0G,H  
accounting advisory serve                        会计咨询服务 L$-T,Kze  
accounting firm                                 会计师事务所 3u;oQ5<(v  
accounting information                      会计信息，会计资料 =fbWz  
accounting period                             会计期间 o@Oqm>]SS  
accounting policies                                   会计政策 "fI6Cpc  
accounting professional bodies                 会计职业组织，会计职业团体 0mnw{fE8_  
accounting records                                   会计记录 G?ZXWu.  
accounting responsibility                           会计责任 ;fJ.8C  
accounting service                             会计服务 "8RSvT<W^5  
accounting standards                                会计准则 OH88n69  
Accounting Standards for Business Enterprises       企业会计准则 q@qsp&0/  
accounting system                             会计系统  "#]$r  
accounting treatment                                会计处理 !?XC1
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accuracy                                    准确性，精确性 . ^u,.  
additional audit procedures                      追加审计程序 i$@:@&(~Y  
addressee                                         收件人，收信人 G#CXs:1pd+  
Administration of State-owned Assets  (the～)     国有资产管理局 k\IbIv7?i  
administrative laws and regulations                 行政法规 s>en  
adverse impact                                 不利影响，负面影响 d@^ZSy>L2  
adverse opinion                                反对意见 g*Ph
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advisory group                                  咨询组，顾问组 rZF*q2?  
agency fee                                        代理费，代理费用 OPi

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aggregate                                          总计，合计为…… n ;Ei\\p!  
alternation of document and record                 变造文件和记录
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alternative audit procedures                      替代审计程序，备选审计程序 74u&%Rj  
amend                                              修改，修订 Kgv T"s.  
amortisation                                      摊销 H[gWGbPq7  
analytical capacity                             分析能力 q<J~~'  
analytical procedures                               分析性程序 y(&Ac[foS}  
annual financial statements                        年度会计报表，年度财务报表 phK/  
appendix                                          附录，附表 d1
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applicable                                         适用的 TV:9bn?r)  
applicable laws and regulations                 适用的法规 GeqP Rah  
application systems                                  应用系统 qLCR] _*  
apply consistently                              一贯地执行，一贯地实施 N;d] 14|  
appropriate                                       适当的，合适的； cR{#V1Z  
征用，挪用 =vPj%oLp'a  
appropriate authorization                          适当的授权 So;<6~  
appropriateness of audit evidence                    审计证据的适当性 *#2h/
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approval                                    批准，核准
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assertion                                    (会计报表上的)认定；确认 FlQGgVN  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D@KlOU{<  
asset                                                 资产，财产 pw#-_  
asset restructuring                             资产重组 43w}qY1  
assignment of duties                                 职责的划分 ,I9bNO,%JK  
assistant                                     助理，助理人员 O<I-
  
associated company                                 联属公司，联营公司 fOHxtHM  
association                                        联合，结合；协会，社团 .V qhV  
assumption                                       假设，假定 \^LFkp  
at a given date                                         在某一特定时日 /efUjkP  
attestation                                         鉴证，公证 i@q&5;%%  
attestation service                             鉴证服务 5xBbrU;  
audit adjustment                                审计调整 6LZCgdS{  
audit areas                                        审计领域 teP<!RKNb  
audit conclusion                                审计结论 $j~RWfw-  
audit effectiveness                             审计效果 $xqa{L%B  
audit efficiency                                  审计效率 yVfC-Z  
audit engagement letter                      审计业务约定书 TzZq(?V  
audit evidence                                          审计证据 ]iWRo'  
audit fee                                    审计费 @ZJS&23E  
audit files                                          审计档案 fJ\[*5eiS  
audit findings                                     审计中发现的事项 DD Z@$L!  
audit implementation stage                        审计实施阶段 cl1T8vFM  
audit mark                                        审计标识 J4'eI[73  
audit materiality                                 审计重要性 WxDh;*am:  
audit method                                     审计方法 0J|3kY-n>  
audit objective                                         审计目标，审计目的 :m;p:l|W  
audit of financial statements                      会计报表审计，财务报表审计 hoP]9&<T  
audit opinion                                     审计意见 XZf$K_F&M  
audit period                                      被审计期间，被审计年度 h;Kx!5)y  
audit plan                                          审计计划 }vuARZ>  
audit planning                                    编制审计计划，制定审计计划，审计计划 }\f0 A-  
audit planning stage                                  审计计划阶段 ,6/V"kqIP  
audit procedure                                审计程序 #mT"gs  
audit programme                               审计程序表，具体审计计划 A,]h),b  
audit report                                       审计报告 hPh-+Hb  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 \['Cj*ek  
audit report with a qualified opinion                 有保留意见的审计报告 #tHK"20  
audit report with an adverse opinion                否定意见的审计报告 wzA$'+Mb  
audit report with dual dates                      双重日期审计报告 [^ )g%|W  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 kM6 Qp  
audit results                                      审计结果 m
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audit risk                                          审计风险 K9[UB  
audit sampling                                          审计抽样 1oS/`)  
audit sampling techniques                         审计抽样方法，审计抽样技术 #WuBL_nZ~  
audit strategies                                  审计策略 29rX%
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audit summary                                         审计总结，审计小结 pmM9,6P4@  
audit team                                         审计小组 >z03{=sAN  
audit test                                    审计测试 ^~dWU>  
audit trail                                          审计轨迹 :/#rZPPF  
audit work                                        审计工作 45e~6",  
audit working paper                                 审计工作底稿 b 6p|q_e  
audited financial statement                        审计会计报表，已审计财务报表 bOB\--:]  
Auditing Guidelines (the～)                      审计规范指南 .>S!j i  
auditing standards                             审计准则 r$1Qf}J3=  
audit-oriented working paper                          (审计)业务类工作底稿 |>Vb9:q9Po  
authorisation                                     授权 Wzh
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authorisation of transaction                       交易的授权 j.Hf/vi`z  
availability                                         可获得性 d$RIS+V  
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balance                                      余额；差额；平衡 AdEMa}u6  
balance sheet                                    资产负债表 . vV|hSc  
bank                                                 银行 g(052]  
bank account                                    银行账户，银行户头 uT{q9=w  
bank statement                                 银行对账单 7r!x1  
barter transaction                              易货交易，以物换物交易 2HdC |$_+  
basis of audit                                    审计依据 XUYtEf  
basis of preparation                                (会计报表的)编制基础 VRMXtQ*1Dm  
book of account                               账目，账簿 zdYjF|  
borrowing                                         借款，贷款，借债 :]KAkhFkbb  
branch                                              分支，分支机构，分店 |N2#I
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brought forward                                (账户余额等的)承上年，承上期，承上页 tc! #wd+u  
budget                                              预算 NJ<F>3  
building                                      建筑物；大楼
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business conditions                                  业务情况，经营情况 ;+%rw2Z,B  
business licence                               (企业等的)营业执照 icg fB-1|i  
business relation                                业务关系 O-^Ma-}  
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