[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 3^xTZ*G  
　　
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审计词汇英汉对照 XuVbi=pN.2  
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ability to continue as a going concern               持续经营能力 =iB0ak  
acceptability                                     可接受性，可接受程度 r%}wPN(?D  
acceptable level of detection risk                     检查风险的可接受水平 #f5-f  
acceptance of engagement                       接受委托 XwOj`N{!H  
accepting the engagement for the first time              首次接受委托 !rlN|HB  
access to asset                                         对资产的接触 BXiuVx  
according to                                     根据，依据，依照 B-
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account balance                                账户余额 q*SX.A>YR  
account for                                       对……进行会计处理，核算；解释 C%85Aq*4  
accounting                                        会计，会计学 ~T|?!zML  
accounting advisory serve                        会计咨询服务 WFocA:  
accounting firm                                 会计师事务所 }b~;x6  
accounting information                      会计信息，会计资料 O~.A}  
accounting period                             会计期间  S^]i  
accounting policies                                   会计政策 EGf9pcUEO&  
accounting professional bodies                 会计职业组织，会计职业团体 Y?=+A4v  
accounting records                                   会计记录 a*0gd-e0@  
accounting responsibility                           会计责任 ]d&6 ?7 !>  
accounting service                             会计服务 CL5u{i5  
accounting standards                                会计准则 3(Kj|u  
Accounting Standards for Business Enterprises       企业会计准则 P ^R224R  
accounting system                             会计系统 {e/Qs|a R  
accounting treatment                                会计处理 d}GO(  
accuracy                                    准确性，精确性 r]iec{ ^  
additional audit procedures                      追加审计程序 (
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addressee                                         收件人，收信人 f*04=R?w7>  
Administration of State-owned Assets  (the～)     国有资产管理局 )zkk%mE/IM  
administrative laws and regulations                 行政法规 eNY$N_P  
adverse impact                                 不利影响，负面影响 +e. bO5Y  
adverse opinion                                反对意见 -
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advisory group                                  咨询组，顾问组 lwIU|T<4  
agency fee                                        代理费，代理费用 ~T7\lJ{%G  
aggregate                                          总计，合计为…… qiV#T+\  
alternation of document and record                 变造文件和记录 ~v$gk  
alternative audit procedures                      替代审计程序，备选审计程序 e*;-vS9H  
amend                                              修改，修订 ev7Y^   
amortisation                                      摊销 /v7U~i5  
analytical capacity                             分析能力 O:"gJ4D  
analytical procedures                               分析性程序 Gdq_T*  
annual financial statements                        年度会计报表，年度财务报表 BaIH7JLZ8  
appendix                                          附录，附表 #uVH~P5TM  
applicable                                         适用的 @5K/z<p%  
applicable laws and regulations                 适用的法规 js/N qf2>  
application systems                                  应用系统 V) V\M6  
apply consistently                              一贯地执行，一贯地实施 
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appropriate                                       适当的，合适的； I:Wrwd  
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appropriate authorization                          适当的授权 b/5  
appropriateness of audit evidence                    审计证据的适当性 w+(bkqz]  
approval                                    批准，核准 % zHsh  
assertion                                    (会计报表上的)认定；确认 ?u{y[pI6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 hJ 4]GA'  
asset                                                 资产，财产 YIGQDj@  
asset restructuring                             资产重组 RNE})B  
assignment of duties                                 职责的划分 SsiAyQ|Ma  
assistant                                     助理，助理人员 6;i]v|M-  
associated company                                 联属公司，联营公司 ;  6
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association                                        联合，结合；协会，社团 rwGY)9|  
assumption                                       假设，假定 .YKqYN?y4  
at a given date                                         在某一特定时日 48nZ H=(Eh  
attestation                                         鉴证，公证 ^5x\cR  
attestation service                             鉴证服务 HWG5Ghu8,)  
audit adjustment                                审计调整 @2cGx/1#  
audit areas                                        审计领域 D6@c&  
audit conclusion                                审计结论 zL$$G,  
audit effectiveness                             审计效果 L6c=uN  
audit efficiency                                  审计效率 pwU l&hwte  
audit engagement letter                      审计业务约定书 WQv%57+  
audit evidence                                          审计证据 422d4Zu  
audit fee                                    审计费 `?{i dg  
audit files                                          审计档案 xhLVLXZ9  
audit findings                                     审计中发现的事项 ,rx?Ig}kz  
audit implementation stage                        审计实施阶段 ZG+8kt!w  
audit mark                                        审计标识 E8j >Toz  
audit materiality                                 审计重要性 m?VA 1  
audit method                                     审计方法 & F\HR  
audit objective                                         审计目标，审计目的 .I_Mmaq;i  
audit of financial statements                      会计报表审计，财务报表审计 PMC5qQ%x  
audit opinion                                     审计意见 ZE863M@.  
audit period                                      被审计期间，被审计年度 ^=Q/H  
audit plan                                          审计计划 9;KQ3.Fa}q  
audit planning                                    编制审计计划，制定审计计划，审计计划 'M+iw:R__  
audit planning stage                                  审计计划阶段 E9JxntX  
audit procedure                                审计程序 '|V"!R)  
audit programme                               审计程序表，具体审计计划 ' ^L|}e  
audit report                                       审计报告 Q{1Q w'+@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 C&?Z\$ -/  
audit report with a qualified opinion                 有保留意见的审计报告 #lXwBfBMf  
audit report with an adverse opinion                否定意见的审计报告 C)66^l!x  
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 hF|N81T  
audit responsibility                                   审计责任 da<B6!  
audit results                                      审计结果 _3v6c  
audit risk                                          审计风险 Wv!#B$J~U  
audit sampling                                          审计抽样 Dz4e.tvN  
audit sampling techniques                         审计抽样方法，审计抽样技术 L,6v!9@  
audit strategies                                  审计策略 ,Axk\7-  
audit summary                                         审计总结，审计小结 n?'I&0>M  
audit team                                         审计小组 ;zk& 7P0  
audit test                                    审计测试 =wbgZr^2  
audit trail                                          审计轨迹 1P i_V  
audit work                                        审计工作 nKpXRuFn\  
audit working paper                                 审计工作底稿 xe9E</M_  
audited financial statement                        审计会计报表，已审计财务报表 ObJgJr  
Auditing Guidelines (the～)                      审计规范指南 r$<-2lW  
auditing standards                             审计准则 EY'kIVk  
audit-oriented working paper                          (审计)业务类工作底稿 tP/0_^m  
authorisation                                     授权 WrJgU&H{  
authorisation of transaction                       交易的授权 ;w0|ev6|  
availability                                         可获得性 t&m8 V$Q  
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balance                                      余额；差额；平衡 H&0dc.n~.  
balance sheet                                    资产负债表 62BT3/~  
bank                                                 银行 5qZe
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bank account                                    银行账户，银行户头 UqHk
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bank statement                                 银行对账单 v;_m1UpuW  
barter transaction                              易货交易，以物换物交易 = cQK^$6(  
basis of audit                                    审计依据 v__n>*x  
basis of preparation                                (会计报表的)编制基础 REqQJ7a/  
book of account                               账目，账簿 I_ O8 9Sgn  
borrowing                                         借款，贷款，借债 E
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branch                                              分支，分支机构，分店 y~eQVnH5W  
brought forward                                (账户余额等的)承上年，承上期，承上页 APye  
budget                                              预算 [\|`C4@3a  
building                                      建筑物；大楼 iN\m:m  
business conditions                                  业务情况，经营情况 WTWONO>  
business licence                               (企业等的)营业执照 . tRp  
business relation                                业务关系 n[|*[II  
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