[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 ~Bi%8G  
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审计词汇英汉对照 +
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ability to continue as a going concern               持续经营能力 Np/vPa
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acceptability                                     可接受性，可接受程度 %Hhk 6tR,  
acceptable level of detection risk                     检查风险的可接受水平 E0+~c1 P-  
acceptance of engagement                       接受委托 vJS}_j]_@  
accepting the engagement for the first time              首次接受委托 _'
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access to asset                                         对资产的接触 po.QM/b \  
according to                                     根据，依据，依照 xC}'"``s  
account balance                                账户余额 N7YCg  
account for                                       对……进行会计处理，核算；解释 @a,=ApS"  
accounting                                        会计，会计学 ;<"V}, C  
accounting advisory serve                        会计咨询服务 y9
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accounting firm                                 会计师事务所 *kcc]*6@s  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 5".bM8o  
accounting policies                                   会计政策 PWk
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accounting professional bodies                 会计职业组织，会计职业团体 ^Y5I OX:  
accounting records                                   会计记录 5u3KL A  
accounting responsibility                           会计责任 15yiDI o  
accounting service                             会计服务 u7j,Vc'~  
accounting standards                                会计准则 ,s2C)bb-  
Accounting Standards for Business Enterprises       企业会计准则 NytodVZ' 3  
accounting system                             会计系统 YHMJ5IM@.  
accounting treatment                                会计处理 #)]/wqPoW  
accuracy                                    准确性，精确性 '?g&);4)k-  
additional audit procedures                      追加审计程序 G;EJ\J6@Yw  
addressee                                         收件人，收信人 ow b+,Gk(  
Administration of State-owned Assets  (the～)     国有资产管理局 WWo"De@  
administrative laws and regulations                 行政法规 zQ<;3+*  
adverse impact                                 不利影响，负面影响 }X/YMgJ  
adverse opinion                                反对意见 S.q0L  
advisory group                                  咨询组，顾问组 ,KU%"{6  
agency fee                                        代理费，代理费用 fNfa.0s  
aggregate                                          总计，合计为…… "fUNrhCx  
alternation of document and record                 变造文件和记录 leI ]zDk=  
alternative audit procedures                      替代审计程序，备选审计程序 l-S0Gn/'X  
amend                                              修改，修订 o>bi~(H  
amortisation                                      摊销 (:?bQA'Td  
analytical capacity                             分析能力 c\&;
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analytical procedures                               分析性程序 foL4s
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annual financial statements                        年度会计报表，年度财务报表 P #`M8k  
appendix                                          附录，附表 " Up(Vj@  
applicable                                         适用的 MI(;0  
applicable laws and regulations                 适用的法规 3la`S$c  
application systems                                  应用系统 Gf:dN_e6.  
apply consistently                              一贯地执行，一贯地实施 5\w*W6y  
appropriate                                       适当的，合适的； 78~/1-  
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appropriate authorization                          适当的授权 _\Z'Yl  
appropriateness of audit evidence                    审计证据的适当性 DS>&|zF5l  
approval                                    批准，核准 dNF_T?E\  
assertion                                    (会计报表上的)认定；确认 k;2.g$)W[c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 pV;0Hcy  
asset                                                 资产，财产 >goHQ 30:  
asset restructuring                             资产重组 n;$u%2t2  
assignment of duties                                 职责的划分 qu dY9_  
assistant                                     助理，助理人员 ,4 _H{+M  
associated company                                 联属公司，联营公司 R[S1<m;  
association                                        联合，结合；协会，社团 m%>}T75C^  
assumption                                       假设，假定 Y4swMN8Bq  
at a given date                                         在某一特定时日 )pT5"{  
attestation                                         鉴证，公证 3S2Alx!6  
attestation service                             鉴证服务 D!/ 4u0m  
audit adjustment                                审计调整 (C"q-0?n  
audit areas                                        审计领域 _)!*,\*`{  
audit conclusion                                审计结论 W[ W)q%[)  
audit effectiveness                             审计效果 V45adDiZ  
audit efficiency                                  审计效率 Az8ZA~Op=  
audit engagement letter                      审计业务约定书 RWo7_XO  
audit evidence                                          审计证据 (_>SuQK  
audit fee                                    审计费 VNIl%9:-l  
audit files                                          审计档案 VP^Yf_  
audit findings                                     审计中发现的事项 x=Oy 6"  
audit implementation stage                        审计实施阶段 "J2q|@.  
audit mark                                        审计标识 L?N-uocT  
audit materiality                                 审计重要性 Ba|}$jo  
audit method                                     审计方法 %O"Whe  
audit objective                                         审计目标，审计目的 g52)/HM  
audit of financial statements                      会计报表审计，财务报表审计 -T{2R:\{  
audit opinion                                     审计意见 (l-=/6-   
audit period                                      被审计期间，被审计年度 |3!)  
audit plan                                          审计计划 'VCuMCV  
audit planning                                    编制审计计划，制定审计计划，审计计划 w4\ 3*  
audit planning stage                                  审计计划阶段 PsXCpyY!s  
audit procedure                                审计程序 C~@m6K  
audit programme                               审计程序表，具体审计计划 ~wv$uL8y  
audit report                                       审计报告 "G.X=, V  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RtHai[j  
audit report with a qualified opinion                 有保留意见的审计报告 t[>UAr1Vt  
audit report with an adverse opinion                否定意见的审计报告 K[OOI~"C  
audit report with dual dates                      双重日期审计报告 V,d\Wkk/  
audit reporting stage                                 审计报告阶段 ~h Dp-R;  
audit responsibility                                   审计责任 7 g+T  
audit results                                      审计结果 ZCc2 3UwI  
audit risk                                          审计风险 zb!1o0, J  
audit sampling                                          审计抽样 4* >j:1  
audit sampling techniques                         审计抽样方法，审计抽样技术 ln=fq:  
audit strategies                                  审计策略 v^t7)nx^  
audit summary                                         审计总结，审计小结 8zj&e8&v  
audit team                                         审计小组 nYZ6'Iwi'  
audit test                                    审计测试 rM A%By^L-  
audit trail                                          审计轨迹 iO?^y(phC  
audit work                                        审计工作 W4
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audit working paper                                 审计工作底稿 !8[A;+o3P  
audited financial statement                        审计会计报表，已审计财务报表 ?z l<"u  
Auditing Guidelines (the～)                      审计规范指南 O$m &!J  
auditing standards                             审计准则 *#Ia8^z=p  
audit-oriented working paper                          (审计)业务类工作底稿 sfn^R+x4,9  
authorisation                                     授权 &DGz/o  
authorisation of transaction                       交易的授权 <Y?Z&rNb  
availability                                         可获得性 ,;w~ VZ4  
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balance                                      余额；差额；平衡 l~
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balance sheet                                    资产负债表 `Tyd1!~  
bank                                                 银行 U{oM*[  
bank account                                    银行账户，银行户头 _%D7D~2r|  
bank statement                                 银行对账单 <%uEWb)  
barter transaction                              易货交易，以物换物交易 7UW\|r  
basis of audit                                    审计依据 j0{`7n  
basis of preparation                                (会计报表的)编制基础 \l/}` w  
book of account                               账目，账簿 bs~P  
borrowing                                         借款，贷款，借债 zqNzWX  
branch                                              分支，分支机构，分店 w$f_z*/  
brought forward                                (账户余额等的)承上年，承上期，承上页 H6 x  
budget                                              预算 oydP}X  
building                                      建筑物；大楼 JnK<:]LcK  
business conditions                                  业务情况，经营情况 TA*}p=?6?!  
business licence                               (企业等的)营业执照 9 CZ@IFS  
business relation                                业务关系 MjC<N[WO>N  
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