[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\ )bg R:  
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审计词汇英汉对照 \mb@-kM)  
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ability to continue as a going concern               持续经营能力 [UdJ(cGf  
acceptability                                     可接受性，可接受程度 `tHF}  
acceptable level of detection risk                     检查风险的可接受水平 c0jTQMe4yl  
acceptance of engagement                       接受委托 g rQ, J  
accepting the engagement for the first time              首次接受委托 %I D48_>*  
access to asset                                         对资产的接触 7S=]@*  
according to                                     根据，依据，依照 Bz,Xg-k+  
account balance                                账户余额 IA=\c  
account for                                       对……进行会计处理，核算；解释 z:Ru`  
accounting                                        会计，会计学 ZLP0SCkuR  
accounting advisory serve                        会计咨询服务 :%fnJg(
 
accounting firm                                 会计师事务所 2I=
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accounting information                      会计信息，会计资料 .ArOZ{lKD>  
accounting period                             会计期间 vls+E o]  
accounting policies                                   会计政策 p4uO
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accounting professional bodies                 会计职业组织，会计职业团体 [e|9%[.V  
accounting records                                   会计记录 j6*e^ B  
accounting responsibility                           会计责任 ?v+el,  
accounting service                             会计服务 ^#h ;
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accounting standards                                会计准则 (LVzE_`  
Accounting Standards for Business Enterprises       企业会计准则 |D;I>
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accounting system                             会计系统 >^@~}] L  
accounting treatment                                会计处理 l~1l~Gx_&n  
accuracy                                    准确性，精确性 @%MGLR{pH  
additional audit procedures                      追加审计程序 L[+4/a!HQ  
addressee                                         收件人，收信人 XaU^^K  
Administration of State-owned Assets  (the～)     国有资产管理局 T%PUV \LV  
administrative laws and regulations                 行政法规 ncR
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adverse impact                                 不利影响，负面影响 ob)c0Pz  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 RbA.&=3  
agency fee                                        代理费，代理费用 BQgK<_  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 }mk z_P(Z  
alternative audit procedures                      替代审计程序，备选审计程序 xiC.M6/  
amend                                              修改，修订 cGg~+R2P  
amortisation                                      摊销 -?)z@L
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analytical capacity                             分析能力 IV`+B<3  
analytical procedures                               分析性程序 &x4|!"G  
annual financial statements                        年度会计报表，年度财务报表 >ISBK[=H  
appendix                                          附录，附表 wX@g>(  
applicable                                         适用的 *@ S+J$  
applicable laws and regulations                 适用的法规 *M~BN}.  
application systems                                  应用系统 dP/1E6*m  
apply consistently                              一贯地执行，一贯地实施 vF{{$)c  
appropriate                                       适当的，合适的； SQG9m2  
征用，挪用 S]c&T`jx  
appropriate authorization                          适当的授权 jpiBHi]5+  
appropriateness of audit evidence                    审计证据的适当性 f F9=zrW  
approval                                    批准，核准 YipL_&-  
assertion                                    (会计报表上的)认定；确认 &X}i%etp^2  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .Ax]SNZ+:A  
asset                                                 资产，财产 <)oW  
asset restructuring                             资产重组 VF:<q  
assignment of duties                                 职责的划分 =kW7| c5Z  
assistant                                     助理，助理人员 [Al}GM  
associated company                                 联属公司，联营公司 @PKY>58)  
association                                        联合，结合；协会，社团 l4E0/F  
assumption                                       假设，假定 q+9c81b  
at a given date                                         在某一特定时日 jxgs!B>  
attestation                                         鉴证，公证 ~2 J!I ^J  
attestation service                             鉴证服务 g % 8@pjk  
audit adjustment                                审计调整 =|3*Y0  
audit areas                                        审计领域 t "[2^2G  
audit conclusion                                审计结论 0SDyE  
audit effectiveness                             审计效果 mv`ND&  
audit efficiency                                  审计效率 srIt_Wq  
audit engagement letter                      审计业务约定书 @t#Ju1Y  
audit evidence                                          审计证据 wvEdZGO8!  
audit fee                                    审计费 rhwjsC6  
audit files                                          审计档案 z dUSmb  
audit findings                                     审计中发现的事项 ALp|fZ\vp  
audit implementation stage                        审计实施阶段 ^ r 9  
audit mark                                        审计标识 f]kG%JEK  
audit materiality                                 审计重要性 -j}zr yG-  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 -pm%F8{T]  
audit of financial statements                      会计报表审计，财务报表审计 z~RE}k  
audit opinion                                     审计意见 EpH\;25u  
audit period                                      被审计期间，被审计年度 y-a
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audit plan                                          审计计划 }m.45n/  
audit planning                                    编制审计计划，制定审计计划，审计计划 S,qEKWyLd  
audit planning stage                                  审计计划阶段 6F3F
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audit procedure                                审计程序 <3[0A;W=1  
audit programme                               审计程序表，具体审计计划 0-IL@Di`F  
audit report                                       审计报告 ]9$^=z%SE  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 t``q_!s}
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audit report with a qualified opinion                 有保留意见的审计报告 w@hbY:Z9z  
audit report with an adverse opinion                否定意见的审计报告 iiTt{ab\Y  
audit report with dual dates                      双重日期审计报告 #HmZe98[%  
audit reporting stage                                 审计报告阶段 v4X)R "jJ  
audit responsibility                                   审计责任 <2fgao&-n  
audit results                                      审计结果 LCemM;o  
audit risk                                          审计风险 Dq9*il;'  
audit sampling                                          审计抽样 Kr@6m80E5  
audit sampling techniques                         审计抽样方法，审计抽样技术 7)
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audit strategies                                  审计策略 ')KuLVE}S  
audit summary                                         审计总结，审计小结 ->a|  
audit team                                         审计小组 R2f^dt^  
audit test                                    审计测试 |aS272'  
audit trail                                          审计轨迹 h=MEQ-3jg  
audit work                                        审计工作 V%[34G  
audit working paper                                 审计工作底稿 %. W56  
audited financial statement                        审计会计报表，已审计财务报表 %@Nu{?I  
Auditing Guidelines (the～)                      审计规范指南 "<yJ<lS&>  
auditing standards                             审计准则 |sPUb;&~  
audit-oriented working paper                          (审计)业务类工作底稿 s73'h  
authorisation                                     授权 OH6-\U'.Z  
authorisation of transaction                       交易的授权 u\o~'Jz  
availability                                         可获得性 e3]v *<bj  
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balance                                      余额；差额；平衡 F0/!+ho  
balance sheet                                    资产负债表 t`E e/L%  
bank                                                 银行 F4=V*/7  
bank account                                    银行账户，银行户头 Eanwk` Rx  
bank statement                                 银行对账单 z?'z{+HY  
barter transaction                              易货交易，以物换物交易 sc$I,|d2  
basis of audit                                    审计依据  Jju^4  
basis of preparation                                (会计报表的)编制基础 oR'u&\mB  
book of account                               账目，账簿 Nd%j0lj  
borrowing                                         借款，贷款，借债 E5g|*M.+f  
branch                                              分支，分支机构，分店 <^Jdl.G  
brought forward                                (账户余额等的)承上年，承上期，承上页 yUEvva
 
budget                                              预算 Qe
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building                                      建筑物；大楼 -nDY3$U/  
business conditions                                  业务情况，经营情况 Pd;Gc@'~  
business licence                               (企业等的)营业执照 X \qG WpN%  
business relation                                业务关系 5odXT *n  
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