[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 %"zJsYQ!  
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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 N3<Jh  
acceptability                                     可接受性，可接受程度 CdO-xL6F  
acceptable level of detection risk                     检查风险的可接受水平 ~@a R5Q>us  
acceptance of engagement                       接受委托 Uj) ]nJX  
accepting the engagement for the first time              首次接受委托 kVv <
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access to asset                                         对资产的接触 4#q JX)/  
according to                                     根据，依据，依照 8B/9{8  
account balance                                账户余额 m5N&7qgp  
account for                                       对……进行会计处理，核算；解释 :F=nb+HZ  
accounting                                        会计，会计学 _4$DnQ6&  
accounting advisory serve                        会计咨询服务 2\de|'  
accounting firm                                 会计师事务所 5nAF=Bj  
accounting information                      会计信息，会计资料 ud D[hPJd  
accounting period                             会计期间
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accounting policies                                   会计政策 ,IE0+!I  
accounting professional bodies                 会计职业组织，会计职业团体 XD}_9p  
accounting records                                   会计记录 [Gy'0P(EQ  
accounting responsibility                           会计责任 u0b-JJ7)BQ  
accounting service                             会计服务 1,'^BgI,  
accounting standards                                会计准则 &NeYKh?  
Accounting Standards for Business Enterprises       企业会计准则 "lf3hWGw  
accounting system                             会计系统 Ai18]QD-  
accounting treatment                                会计处理 D:tZiS=0  
accuracy                                    准确性，精确性 g"S+V#R  
additional audit procedures                      追加审计程序 A>A'dQ69  
addressee                                         收件人，收信人 CJ   
Administration of State-owned Assets  (the～)     国有资产管理局 UE w3AO  
administrative laws and regulations                 行政法规 wtLMc  
adverse impact                                 不利影响，负面影响 0K0=Ob^(e  
adverse opinion                                反对意见 |9]K:A  
advisory group                                  咨询组，顾问组 1o78e2B  
agency fee                                        代理费，代理费用 7,UFIHq  
aggregate                                          总计，合计为…… !p2,|6Y`y  
alternation of document and record                 变造文件和记录 F5P{+z7  
alternative audit procedures                      替代审计程序，备选审计程序 N06O.bji  
amend                                              修改，修订 z %E!tB2o  
amortisation                                      摊销 DW&')gfQ  
analytical capacity                             分析能力 '<S:|$$  
analytical procedures                               分析性程序 C/XyDbH  
annual financial statements                        年度会计报表，年度财务报表 _C=[bI@  
appendix                                          附录，附表 4^_Au^8R(  
applicable                                         适用的 eh4"_t  
applicable laws and regulations                 适用的法规 hpV /F  
application systems                                  应用系统 W r7e_
 
apply consistently                              一贯地执行，一贯地实施 Yka&Kkw
 
appropriate                                       适当的，合适的； [Vp2!"  
征用，挪用 9XvM%aHs:  
appropriate authorization                          适当的授权 }IkEyJsk  
appropriateness of audit evidence                    审计证据的适当性 I } fcFL8  
approval                                    批准，核准 ]f-'A>MC  
assertion                                    (会计报表上的)认定；确认 ]V^.!=gh$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 +gCy@_2;  
asset                                                 资产，财产 {}&f\6OI%  
asset restructuring                             资产重组 9~%]|_(  
assignment of duties                                 职责的划分 ^i)Q CDU7  
assistant                                     助理，助理人员 ]{+M>i[  
associated company                                 联属公司，联营公司 x~Ly$A2p  
association                                        联合，结合；协会，社团 /M*\t.[ 46  
assumption                                       假设，假定 >@

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at a given date                                         在某一特定时日 yi-"hT`  
attestation                                         鉴证，公证 rR
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attestation service                             鉴证服务 RdvTtXg  
audit adjustment                                审计调整 ^1yTL5#:Vw  
audit areas                                        审计领域 tSc>@Q_|  
audit conclusion                                审计结论 lWw!+[<:q1  
audit effectiveness                             审计效果 e
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audit efficiency                                  审计效率 uNZ>oP>  
audit engagement letter                      审计业务约定书 u+'@>%7  
audit evidence                                          审计证据 `=$jc4@J  
audit fee                                    审计费 Yn]yd1  
audit files                                          审计档案 @TPgA(5NR  
audit findings                                     审计中发现的事项 P9mxY*K)%5  
audit implementation stage                        审计实施阶段 .P:f  
audit mark                                        审计标识 )F#< )Evw  
audit materiality                                 审计重要性 '7LJuMp$#  
audit method                                     审计方法 3/IWO4?_  
audit objective                                         审计目标，审计目的 ~eOj:H  
audit of financial statements                      会计报表审计，财务报表审计 h*%0@  
audit opinion                                     审计意见 ;E? hz  
audit period                                      被审计期间，被审计年度 xnuv4Z}]t  
audit plan                                          审计计划 Fp6[W5>(-  
audit planning                                    编制审计计划，制定审计计划，审计计划 2T(, H.O  
audit planning stage                                  审计计划阶段 y_4krY|Zx  
audit procedure                                审计程序 Nw>T$RzS  
audit programme                               审计程序表，具体审计计划 d7tD|[(J  
audit report                                       审计报告 :;*#Qh3"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v V\F^  
audit report with a qualified opinion                 有保留意见的审计报告 LVFsd6:h  
audit report with an adverse opinion                否定意见的审计报告 $aPHl  
audit report with dual dates                      双重日期审计报告 6|>\&Y!Q  
audit reporting stage                                 审计报告阶段 dM
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audit responsibility                                   审计责任 u"8;fS  
audit results                                      审计结果 kl3S~gE4@  
audit risk                                          审计风险 A;WwS?fyQ  
audit sampling                                          审计抽样 s@)"IdSA(  
audit sampling techniques                         审计抽样方法，审计抽样技术 PVS<QN%  
audit strategies                                  审计策略 Y^ZBA\D2,k  
audit summary                                         审计总结，审计小结 &kjwIg{  
audit team                                         审计小组 qzlMn)e  
audit test                                    审计测试 9<(K6Q  
audit trail                                          审计轨迹 h6T/0YhWLP  
audit work                                        审计工作 4>"cc@8&~  
audit working paper                                 审计工作底稿 @U /3iDB\  
audited financial statement                        审计会计报表，已审计财务报表 #u<oEDQ  
Auditing Guidelines (the～)                      审计规范指南 7fW=5wc  
auditing standards                             审计准则 ~Riu*<  
audit-oriented working paper                          (审计)业务类工作底稿 ADv"_bB:h  
authorisation                                     授权 Oz#EGjz  
authorisation of transaction                       交易的授权 rv%ye H  
availability                                         可获得性 `k}l$ih`X  
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balance                                      余额；差额；平衡 Vk
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balance sheet                                    资产负债表 [#>$k 6F*  
bank                                                 银行 w^dueP7J  
bank account                                    银行账户，银行户头 R<lNk<  
bank statement                                 银行对账单 Y7:Y{7E7  
barter transaction                              易货交易，以物换物交易 +{C9uY)$vf  
basis of audit                                    审计依据 rxy{a  
basis of preparation                                (会计报表的)编制基础 T$8@2[  
book of account                               账目，账簿 aO^:dl5  
borrowing                                         借款，贷款，借债 <h@z=ijN  
branch                                              分支，分支机构，分店 d(DX(xg  
brought forward                                (账户余额等的)承上年，承上期，承上页 jqX@&}3@  
budget                                              预算 a:-)+sgHw  
building                                      建筑物；大楼 )pZekh]v  
business conditions                                  业务情况，经营情况 Z4H A94  
business licence                               (企业等的)营业执照 FfYd+]+?  
business relation                                业务关系 hM36QOdm  
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