[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 w.s-T.5.j  
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审计词汇英汉对照 Z.9?u;  
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ability to continue as a going concern               持续经营能力 jpND"`Q  
acceptability                                     可接受性，可接受程度 @WcK<Qho  
acceptable level of detection risk                     检查风险的可接受水平 "zU}]|R  
acceptance of engagement                       接受委托 |Ld/{&Qr  
accepting the engagement for the first time              首次接受委托 Y6LoPJ  
access to asset                                         对资产的接触 X6_m&~}15  
according to                                     根据，依据，依照 z'cK,psq(  
account balance                                账户余额 7D5;lM[_  
account for                                       对……进行会计处理，核算；解释 w&6c`az8  
accounting                                        会计，会计学 #ma#oWqF}  
accounting advisory serve                        会计咨询服务 \5g7_3,3W  
accounting firm                                 会计师事务所 g? 7%  
accounting information                      会计信息，会计资料 8)(<U/  
accounting period                             会计期间 RRYm.dMIw  
accounting policies                                   会计政策 B o@B9/ABv  
accounting professional bodies                 会计职业组织，会计职业团体 ;Od;q]G7L  
accounting records                                   会计记录 S<RJ46  
accounting responsibility                           会计责任 f? sW^d;  
accounting service                             会计服务 dV{N,;z  
accounting standards                                会计准则 ZY%]F,Y  
Accounting Standards for Business Enterprises       企业会计准则 <28L\pdG`  
accounting system                             会计系统 o+U]=q*|)$  
accounting treatment                                会计处理 `1I@tz|  
accuracy                                    准确性，精确性 lZpa)1.tiC  
additional audit procedures                      追加审计程序 eUiJl6^x  
addressee                                         收件人，收信人 +qz"+g  
Administration of State-owned Assets  (the～)     国有资产管理局 &r0b~RwUv  
administrative laws and regulations                 行政法规 gHU/yi!T  
adverse impact                                 不利影响，负面影响 KEfn$\
 
adverse opinion                                反对意见 YXD6G
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advisory group                                  咨询组，顾问组 m%8idjnG  
agency fee                                        代理费，代理费用 L,I5/K6  
aggregate                                          总计，合计为…… .gmNE$d  
alternation of document and record                 变造文件和记录 $6
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alternative audit procedures                      替代审计程序，备选审计程序 
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amend                                              修改，修订 g.CUo:c  
amortisation                                      摊销 !E\xn^  
analytical capacity                             分析能力 C %l!"s^  
analytical procedures                               分析性程序 MGUzvSf  
annual financial statements                        年度会计报表，年度财务报表 k!/"J ;  
appendix                                          附录，附表 n<C4-'^U[a  
applicable                                         适用的 9Q 4m9}  
applicable laws and regulations                 适用的法规 \/8 I6a=  
application systems                                  应用系统 !L3M\Q0  
apply consistently                              一贯地执行，一贯地实施 }*+?1kv  
appropriate                                       适当的，合适的； aL63=y  
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appropriate authorization                          适当的授权 yGN@Hd:9  
appropriateness of audit evidence                    审计证据的适当性 + V:P-D  
approval                                    批准，核准 mp2J|!Lx  
assertion                                    (会计报表上的)认定；确认 
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产  Lb# e  
asset restructuring                             资产重组 RfP>V/jy5  
assignment of duties                                 职责的划分 R(dVE\u  
assistant                                     助理，助理人员 FU-YI"  
associated company                                 联属公司，联营公司 |RUx)&  
association                                        联合，结合；协会，社团 A?{ X5`y  
assumption                                       假设，假定 )wU.|9o]M  
at a given date                                         在某一特定时日
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attestation                                         鉴证，公证 *Vk%"rwaG  
attestation service                             鉴证服务 p"9
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audit adjustment                                审计调整 &m=Xg(G~c  
audit areas                                        审计领域 TV$Pl[m  
audit conclusion                                审计结论 8nOMyNpy~M  
audit effectiveness                             审计效果 $+` YP  
audit efficiency                                  审计效率 &h=O;?dO  
audit engagement letter                      审计业务约定书 #*^vd{fl  
audit evidence                                          审计证据 +dWx?$n  
audit fee                                    审计费 hQ!slO  
audit files                                          审计档案 t#s ?:  
audit findings                                     审计中发现的事项 q'kZ3G   
audit implementation stage                        审计实施阶段 !;'.mMO&%  
audit mark                                        审计标识 -!E))|A  
audit materiality                                 审计重要性 G([8Q8B4+  
audit method                                     审计方法 J 00<NRxj"  
audit objective                                         审计目标，审计目的 6< x0e;>  
audit of financial statements                      会计报表审计，财务报表审计 b2;+a(  
audit opinion                                     审计意见 \VL[,z=q.  
audit period                                      被审计期间，被审计年度 [n/'JeG5  
audit plan                                          审计计划 J[9yQ  
audit planning                                    编制审计计划，制定审计计划，审计计划 2mS3gk  
audit planning stage                                  审计计划阶段 e(/~;" r{  
audit procedure                                审计程序 +^% y&8e  
audit programme                               审计程序表，具体审计计划 [t55Kz*cD  
audit report                                       审计报告 HJpkR<h  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 V|. 3 Z\(  
audit report with a qualified opinion                 有保留意见的审计报告 >Lo 0,b$  
audit report with an adverse opinion                否定意见的审计报告 Q9X7-\n  
audit report with dual dates                      双重日期审计报告 1(C3;qlVD  
audit reporting stage                                 审计报告阶段 rK%<2i  
audit responsibility                                   审计责任 /H+br_D9  
audit results                                      审计结果 9g3J{pKcZ  
audit risk                                          审计风险 (fON\)l  
audit sampling                                          审计抽样 ]PVPt,c  
audit sampling techniques                         审计抽样方法，审计抽样技术 x2B~1
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audit strategies                                  审计策略 6 W/S?F~{  
audit summary                                         审计总结，审计小结 uSSnr#i^j  
audit team                                         审计小组 ~@ZdO+n?  
audit test                                    审计测试 f(.@]eu X  
audit trail                                          审计轨迹 %1ofu,%  
audit work                                        审计工作 nOxCni~T  
audit working paper                                 审计工作底稿 0raVC=[  
audited financial statement                        审计会计报表，已审计财务报表 f sa   
Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 ?qr-t+  
audit-oriented working paper                          (审计)业务类工作底稿 '0g1v7Gx  
authorisation                                     授权 J_tj9 +r^  
authorisation of transaction                       交易的授权 eCB(!Y|  
availability                                         可获得性 G5W6P7-<X  
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balance                                      余额；差额；平衡 0'!v
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balance sheet                                    资产负债表 b#0y-bR  
bank                                                 银行 )'8DK$.  
bank account                                    银行账户，银行户头 :A35?9E?  
bank statement                                 银行对账单 yoTbIQ  
barter transaction                              易货交易，以物换物交易 BcaMeb-Z  
basis of audit                                    审计依据 )|`eCzCB  
basis of preparation                                (会计报表的)编制基础 o)'u%m  
book of account                               账目，账簿 BCB"&:}  
borrowing                                         借款，贷款，借债 <VV./W8e9  
branch                                              分支，分支机构，分店 Q!/<=95E  
brought forward                                (账户余额等的)承上年，承上期，承上页 ,2mnjq/*Z  
budget                                              预算 }K,:aN,44\  
building                                      建筑物；大楼 (j8tdEt  
business conditions                                  业务情况，经营情况 xQ4D| &  
business licence                               (企业等的)营业执照 7kU:91zR  
business relation                                业务关系 Ju$=Tn  
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