[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 ;pD)m/$h`  
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审计词汇英汉对照 :K?0e`  
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ability to continue as a going concern               持续经营能力 wh:1PP  
acceptability                                     可接受性，可接受程度 j#0j)k2Q  
acceptable level of detection risk                     检查风险的可接受水平 ;WT{|z  
acceptance of engagement                       接受委托 H0a /(4/xg  
accepting the engagement for the first time              首次接受委托 `o79g"kxe  
access to asset                                         对资产的接触 L :M0pk{T  
according to                                     根据，依据，依照 }j1!j&&  
account balance                                账户余额 dbS +  
account for                                       对……进行会计处理，核算；解释 l7JY]?p  
accounting                                        会计，会计学 s7r9,8$  
accounting advisory serve                        会计咨询服务 $KjTa#[RX7  
accounting firm                                 会计师事务所 ^MD;"A<  
accounting information                      会计信息，会计资料 n:U>Fj>q  
accounting period                             会计期间 w(1Gi$Z(Q)  
accounting policies                                   会计政策 91of~ffh  
accounting professional bodies                 会计职业组织，会计职业团体 NZu)j["  
accounting records                                   会计记录 .[DthE F  
accounting responsibility                           会计责任 I8H%=Kb?9  
accounting service                             会计服务 2JmZ
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accounting standards                                会计准则 j%<}jw[2  
Accounting Standards for Business Enterprises       企业会计准则 4R>zPEo  
accounting system                             会计系统 NYABmI/0c  
accounting treatment                                会计处理  I\\QS.2  
accuracy                                    准确性，精确性 4z :#I;  
additional audit procedures                      追加审计程序 rZ_>`}O2  
addressee                                         收件人，收信人 Lc<eRVNd,  
Administration of State-owned Assets  (the～)     国有资产管理局 +Ra3bjl  
administrative laws and regulations                 行政法规 4c~>ci,N?(  
adverse impact                                 不利影响，负面影响 O`cu_  
adverse opinion                                反对意见 IGFGa@C  
advisory group                                  咨询组，顾问组 tLm867`c7  
agency fee                                        代理费，代理费用 ^TXfsQs  
aggregate                                          总计，合计为…… Wv!<bT8r  
alternation of document and record                 变造文件和记录 3Dm8[o$Z  
alternative audit procedures                      替代审计程序，备选审计程序 ovf/;Q/}  
amend                                              修改，修订 }8'&r(cN4  
amortisation                                      摊销 5;)*T6Y  
analytical capacity                             分析能力 LT+3q%W.UC  
analytical procedures                               分析性程序 +TN9ujL6@  
annual financial statements                        年度会计报表，年度财务报表 %u p}p/?  
appendix                                          附录，附表 DE{h
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applicable                                         适用的 0MIUI<;j  
applicable laws and regulations                 适用的法规 %-;bu|  
application systems                                  应用系统 i(2y:U3[@  
apply consistently                              一贯地执行，一贯地实施 WVkR56  
appropriate                                       适当的，合适的； 
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征用，挪用 i}TwOy<4s  
appropriate authorization                          适当的授权 vxN0,l  
appropriateness of audit evidence                    审计证据的适当性 X`zC^z}  
approval                                    批准，核准 Q |i9aE  
assertion                                    (会计报表上的)认定；确认 #~?kYCtC)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 w#G2-?aj  
asset                                                 资产，财产 PfW|77  
asset restructuring                             资产重组 ]!YtH]
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assignment of duties                                 职责的划分 ul5|.C  
assistant                                     助理，助理人员 4ax|Vb)D  
associated company                                 联属公司，联营公司 0vs0*;F;  
association                                        联合，结合；协会，社团 Sn3:x5H,l  
assumption                                       假设，假定 H!IDV}dn  
at a given date                                         在某一特定时日 d<o.o?Vc  
attestation                                         鉴证，公证 ^E>CGGS4  
attestation service                             鉴证服务 Kf7WcJ4b  
audit adjustment                                审计调整 "c`xH@D  
audit areas                                        审计领域 v:ER4  
audit conclusion                                审计结论 ?~ULIO'  
audit effectiveness                             审计效果 X=p"5hhfn  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 WXUkuO  
audit evidence                                          审计证据 |qjZ38;6  
audit fee                                    审计费 K <`>O, F  
audit files                                          审计档案 "/x_>ui1F  
audit findings                                     审计中发现的事项 )3?rXsSR  
audit implementation stage                        审计实施阶段 "/%89 HMD  
audit mark                                        审计标识 iL?iz?+.%@  
audit materiality                                 审计重要性 (wt+`_6  
audit method                                     审计方法 -
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audit objective                                         审计目标，审计目的 ?{J!#`tfV  
audit of financial statements                      会计报表审计，财务报表审计 @YL} km&Fw  
audit opinion                                     审计意见 R"6;NPeo  
audit period                                      被审计期间，被审计年度 EZr6oO@Nc  
audit plan                                          审计计划 cwtD@KC[B  
audit planning                                    编制审计计划，制定审计计划，审计计划 D$K ea  
audit planning stage                                  审计计划阶段 4L:>4X[T  
audit procedure                                审计程序 !Rw&DFU  
audit programme                               审计程序表，具体审计计划 `6w#8}  
audit report                                       审计报告 }Zl"9A#K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 oh}^?p  
audit report with a qualified opinion                 有保留意见的审计报告 r4knN 2:  
audit report with an adverse opinion                否定意见的审计报告 Ky9W/dCR  
audit report with dual dates                      双重日期审计报告 4~u9B/v
 
audit reporting stage                                 审计报告阶段 K84
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audit responsibility                                   审计责任 lH1g[ ))  
audit results                                      审计结果 f~\Xg7<  
audit risk                                          审计风险 e6P[c=m #  
audit sampling                                          审计抽样 INNAYQ  
audit sampling techniques                         审计抽样方法，审计抽样技术 SPwPCI1?  
audit strategies                                  审计策略 12gw#J/)9h  
audit summary                                         审计总结，审计小结 "n- pl  
audit team                                         审计小组 Q-('5a19J  
audit test                                    审计测试 QUP|FIpZ  
audit trail                                          审计轨迹 % !W%#U0  
audit work                                        审计工作 9Q[>.):  
audit working paper                                 审计工作底稿 Cd~LsdKE5  
audited financial statement                        审计会计报表，已审计财务报表 B?(4f2y
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Auditing Guidelines (the～)                      审计规范指南 j@P5(3r  
auditing standards                             审计准则 ePA;:8)_j  
audit-oriented working paper                          (审计)业务类工作底稿 8M
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authorisation                                     授权 vl5){@   
authorisation of transaction                       交易的授权 5#uO'<2$  
availability                                         可获得性 )/%S=c  
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balance                                      余额；差额；平衡 sv=^k(d3  
balance sheet                                    资产负债表 x;U|3{Io  
bank                                                 银行 jH0Bo;  
bank account                                    银行账户，银行户头 vgk9b!Xd  
bank statement                                 银行对账单 h3 @s2 fK  
barter transaction                              易货交易，以物换物交易 YX;nMyD?~  
basis of audit                                    审计依据 /2w@K_Px6  
basis of preparation                                (会计报表的)编制基础 (T;9us0  
book of account                               账目，账簿 5faj;I{%JY  
borrowing                                         借款，贷款，借债 P6HGs? *  
branch                                              分支，分支机构，分店 IK?]PmN4}  
brought forward                                (账户余额等的)承上年，承上期，承上页 Zz")`hUG  
budget                                              预算 84Zgo=P}  
building                                      建筑物；大楼 'G Y/Q5  
business conditions                                  业务情况，经营情况 YN^jm  
business licence                               (企业等的)营业执照 j`9Nwa  
business relation                                业务关系 kIM C~Z  
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