[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 c$AwJhl^]  
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审计词汇英汉对照 BMxe)izT;  
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ability to continue as a going concern               持续经营能力 ocDAg<wo  
acceptability                                     可接受性，可接受程度 MF]EX  
acceptable level of detection risk                     检查风险的可接受水平 F!pgec%]'  
acceptance of engagement                       接受委托 8DO3L "  
accepting the engagement for the first time              首次接受委托 2B`#c}PP  
access to asset                                         对资产的接触 .M zAkZ=  
according to                                     根据，依据，依照 /@`kM'1:  
account balance                                账户余额 f'28s*n  
account for                                       对……进行会计处理，核算；解释 +%: /!T@@  
accounting                                        会计，会计学 s6+`cC4  
accounting advisory serve                        会计咨询服务 RhQ[hI  
accounting firm                                 会计师事务所 w/UZ6fu  
accounting information                      会计信息，会计资料 w(-h!d51+  
accounting period                             会计期间 ^j>w<ljzz  
accounting policies                                   会计政策 #yi&-9B  
accounting professional bodies                 会计职业组织，会计职业团体 0oiz V;B5%  
accounting records                                   会计记录 I {&8iUN  
accounting responsibility                           会计责任 =>en<#[\:  
accounting service                             会计服务 \I[50eh|  
accounting standards                                会计准则 nlsif  
Accounting Standards for Business Enterprises       企业会计准则 6L4<c+v_  
accounting system                             会计系统 N `1W"Rx!  
accounting treatment                                会计处理 eGr;PaG  
accuracy                                    准确性，精确性 h-+GS%  
additional audit procedures                      追加审计程序 Kg>ehn4S@  
addressee                                         收件人，收信人 '#Pg:v_  
Administration of State-owned Assets  (the～)     国有资产管理局 U2TR>0l  
administrative laws and regulations                 行政法规 G}8Zkz@+  
adverse impact                                 不利影响，负面影响 LzE$z,  
adverse opinion                                反对意见 EnD}|9  
advisory group                                  咨询组，顾问组 ] lONi  
agency fee                                        代理费，代理费用 4k4 d%  
aggregate                                          总计，合计为…… hiBZZ+^[  
alternation of document and record                 变造文件和记录 ?Q
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alternative audit procedures                      替代审计程序，备选审计程序 [:*Jn}  
amend                                              修改，修订 (#?k|e"Y"`  
amortisation                                      摊销 %S9YjMR@  
analytical capacity                             分析能力 wu53e= /  
analytical procedures                               分析性程序 e$=UA%  
annual financial statements                        年度会计报表，年度财务报表 6L}}3b h  
appendix                                          附录，附表 wcW8"J'AH  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 L$rMfeS  
application systems                                  应用系统 \:vHB!2E  
apply consistently                              一贯地执行，一贯地实施 {.mPe|  
appropriate                                       适当的，合适的； yuA+YZ  
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appropriate authorization                          适当的授权 9qcA+gz:|
 
appropriateness of audit evidence                    审计证据的适当性 !]*Cwbh. u  
approval                                    批准，核准 mA2L~=v#  
assertion                                    (会计报表上的)认定；确认 '"Z\8;5i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8DLj?M>N  
asset                                                 资产，财产 kACgP!~/1  
asset restructuring                             资产重组 SSo7 U  
assignment of duties                                 职责的划分 D6L5X/#  
assistant                                     助理，助理人员 %8
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associated company                                 联属公司，联营公司 (u:^4,Z  
association                                        联合，结合；协会，社团 jqv"8S5  
assumption                                       假设，假定 AAW])c`.  
at a given date                                         在某一特定时日 oQ:.pq{T  
attestation                                         鉴证，公证 t]14bf$*Q  
attestation service                             鉴证服务 :)=>,XwL8  
audit adjustment                                审计调整 IMcuoQ5  
audit areas                                        审计领域 m]Gxep0%  
audit conclusion                                审计结论 fWk,k*Z9  
audit effectiveness                             审计效果 1r?hRJ:'  
audit efficiency                                  审计效率 ~4^~w#R  
audit engagement letter                      审计业务约定书 K*id 1YY  
audit evidence                                          审计证据 |9'
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audit fee                                    审计费 `G0GWh)`x  
audit files                                          审计档案 aP&bW))CI  
audit findings                                     审计中发现的事项 %<]4]h  
audit implementation stage                        审计实施阶段 =9yh<'583  
audit mark                                        审计标识 oqUF_kh  
audit materiality                                 审计重要性 o7i>D6^^  
audit method                                     审计方法 E>I\m!ue  
audit objective                                         审计目标，审计目的 UYw=i4J'  
audit of financial statements                      会计报表审计，财务报表审计 ='G-w X&k  
audit opinion                                     审计意见 v1O1-aM  
audit period                                      被审计期间，被审计年度 {'@`:p&3r  
audit plan                                          审计计划 eEl71  
audit planning                                    编制审计计划，制定审计计划，审计计划 )sZJH9[K  
audit planning stage                                  审计计划阶段 wSd|-e  
audit procedure                                审计程序 kWMz;{I5*w  
audit programme                               审计程序表，具体审计计划 zN3b`K. i  
audit report                                       审计报告 Nbvs_>N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 j[Q9_0R~lR  
audit report with a qualified opinion                 有保留意见的审计报告  ? dh  
audit report with an adverse opinion                否定意见的审计报告 PX/7:D?  
audit report with dual dates                      双重日期审计报告 N(Sc!rX  
audit reporting stage                                 审计报告阶段 r7^oqEp @B  
audit responsibility                                   审计责任 XT%\Ce!  
audit results                                      审计结果 f1w_
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audit risk                                          审计风险 FKBI.}A?!'  
audit sampling                                          审计抽样 VSjt|F)t  
audit sampling techniques                         审计抽样方法，审计抽样技术 f"RS,]  
audit strategies                                  审计策略 4H4ui&|7u6  
audit summary                                         审计总结，审计小结 m"/ o4  
audit team                                         审计小组 Aw$+Ew[8 2  
audit test                                    审计测试 Lvd es.0|  
audit trail                                          审计轨迹 =J
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audit work                                        审计工作 ?>/9ae^Bw  
audit working paper                                 审计工作底稿 K; Fs5|gFU  
audited financial statement                        审计会计报表，已审计财务报表 4&kC8 [r  
Auditing Guidelines (the～)                      审计规范指南 YN}vAFR`  
auditing standards                             审计准则 giYlLJA*}  
audit-oriented working paper                          (审计)业务类工作底稿 (Cb;=:3G  
authorisation                                     授权 572{DC&T  
authorisation of transaction                       交易的授权 ?>s[B7wMp  
availability                                         可获得性 6^e}^~|  
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balance                                      余额；差额；平衡 x/dyb.  
balance sheet                                    资产负债表 Xti.yQx\  
bank                                                 银行 0fzHEL  
bank account                                    银行账户，银行户头 p|+TgOYOc  
bank statement                                 银行对账单 '\M]$`Et  
barter transaction                              易货交易，以物换物交易 dym K@  
basis of audit                                    审计依据 /b7]NC%  
basis of preparation                                (会计报表的)编制基础 Dv"HFQuF  
book of account                               账目，账簿 %#x l+^  
borrowing                                         借款，贷款，借债 Ggk#>O G  
branch                                              分支，分支机构，分店 b4&l=^:e=  
brought forward                                (账户余额等的)承上年，承上期，承上页 9? y&/D5O  
budget                                              预算 >@)p*y.K  
building                                      建筑物；大楼 *7o@HBbF  
business conditions                                  业务情况，经营情况 H1.ktG  
business licence                               (企业等的)营业执照 %uw7sG
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business relation                                业务关系 H/U.Bg 4  
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