[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 ? A#z~;X@  
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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 Z6A
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acceptability                                     可接受性，可接受程度 @dKf]&h%%  
acceptable level of detection risk                     检查风险的可接受水平 %mvx}xV  
acceptance of engagement                       接受委托 Sm_:SF!<D6  
accepting the engagement for the first time              首次接受委托 L#@$Mtc  
access to asset                                         对资产的接触 m)RxV@  
according to                                     根据，依据，依照 \*"0wR;[K  
account balance                                账户余额 9/KQAc*  
account for                                       对……进行会计处理，核算；解释 4_:e+ ql  
accounting                                        会计，会计学 qq%_ksQ  
accounting advisory serve                        会计咨询服务 Q)X\VQcgj  
accounting firm                                 会计师事务所 %7wzGtM]ps  
accounting information                      会计信息，会计资料 5.HztNL  
accounting period                             会计期间 knZd}?I*  
accounting policies                                   会计政策 {Om3fSk:  
accounting professional bodies                 会计职业组织，会计职业团体 >Ez}r(QQ^  
accounting records                                   会计记录 128 rly  
accounting responsibility                           会计责任 Cr
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accounting service                             会计服务 kRa$jD^?  
accounting standards                                会计准则 J 2~B<=V  
Accounting Standards for Business Enterprises       企业会计准则 I}0-  
accounting system                             会计系统 C4TD@  
accounting treatment                                会计处理 P3FpU<OBwp  
accuracy                                    准确性，精确性 "Ksd9,J\b  
additional audit procedures                      追加审计程序 l>P~M50D?{  
addressee                                         收件人，收信人 G %/cV?18  
Administration of State-owned Assets  (the～)     国有资产管理局 ^n5QKHD  
administrative laws and regulations                 行政法规 /!8:/7r+W  
adverse impact                                 不利影响，负面影响 BU\NBvX$  
adverse opinion                                反对意见 U]&%EqLS  
advisory group                                  咨询组，顾问组 F+^[8zK^  
agency fee                                        代理费，代理费用 >Nqkz?67  
aggregate                                          总计，合计为…… EHJc*WFPU-  
alternation of document and record                 变造文件和记录 #
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alternative audit procedures                      替代审计程序，备选审计程序 5d;K.O  
amend                                              修改，修订 ArKrsI#H-  
amortisation                                      摊销 gz:c_HJ  
analytical capacity                             分析能力 ?UIb!k>
 
analytical procedures                               分析性程序 ?&^l8gE  
annual financial statements                        年度会计报表，年度财务报表 @d9*<>@:  
appendix                                          附录，附表 2uB26SEIl  
applicable                                         适用的 Ek\Zi#f<  
applicable laws and regulations                 适用的法规 $jL.TraV7  
application systems                                  应用系统 .qP zd(<T7  
apply consistently                              一贯地执行，一贯地实施 `u)V9{  
appropriate                                       适当的，合适的； Ok"wec+,  
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appropriate authorization                          适当的授权 3p#^#1/_  
appropriateness of audit evidence                    审计证据的适当性 %j`]x -aOz  
approval                                    批准，核准 IiU|@f~k  
assertion                                    (会计报表上的)认定；确认 cW>`Z:6{K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :udZfA\sW  
asset                                                 资产，财产 _+7f+eB  
asset restructuring                             资产重组 E_*T0&P.P  
assignment of duties                                 职责的划分 ]z@]Fi33Y  
assistant                                     助理，助理人员 bJvRQrj*3  
associated company                                 联属公司，联营公司 \EqO;A%<  
association                                        联合，结合；协会，社团 sbb{VV`I  
assumption                                       假设，假定 Jx,s.Z0@7,  
at a given date                                         在某一特定时日 v8=MO:>{R  
attestation                                         鉴证，公证 Y*Rqgpu $  
attestation service                             鉴证服务 a#@opUn-  
audit adjustment                                审计调整 ^B]t4N2i  
audit areas                                        审计领域 g-`NsqzD  
audit conclusion                                审计结论 \8H"lcj:  
audit effectiveness                             审计效果 ;!Mg,jlQ  
audit efficiency                                  审计效率 }:Akpm
 
audit engagement letter                      审计业务约定书 z#
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audit evidence                                          审计证据 |MGw$  
audit fee                                    审计费 ![Y$[l  
audit files                                          审计档案 wjs7K|PK  
audit findings                                     审计中发现的事项 q\G@Nn^  
audit implementation stage                        审计实施阶段 *9 xD]ZZF  
audit mark                                        审计标识 @bE?WXY  
audit materiality                                 审计重要性 oWT0WS  
audit method                                     审计方法 ENr&k(>0HQ  
audit objective                                         审计目标，审计目的 f:>jH+o.S  
audit of financial statements                      会计报表审计，财务报表审计 ^^mi@&ApLD  
audit opinion                                     审计意见 3x$#L!VuU  
audit period                                      被审计期间，被审计年度 awtzt?VtLh  
audit plan                                          审计计划 z5zm, Jw  
audit planning                                    编制审计计划，制定审计计划，审计计划 WbF\=;$=7  
audit planning stage                                  审计计划阶段 pwQ."2x  
audit procedure                                审计程序 /_HL&|N_5  
audit programme                               审计程序表，具体审计计划 +z_0?x  
audit report                                       审计报告 9)`wd&!  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ?z.`rD$}(n  
audit report with a qualified opinion                 有保留意见的审计报告 36z{TWF  
audit report with an adverse opinion                否定意见的审计报告 3H2'HO  
audit report with dual dates                      双重日期审计报告 _7VU ,  
audit reporting stage                                 审计报告阶段 Si(?+bda0c  
audit responsibility                                   审计责任 #=c%:{O{4R  
audit results                                      审计结果 `W=JX2I  
audit risk                                          审计风险 $$w 1%#F=  
audit sampling                                          审计抽样 a7R7Ks|q  
audit sampling techniques                         审计抽样方法，审计抽样技术  G%{jU'2  
audit strategies                                  审计策略 6I<`N  
audit summary                                         审计总结，审计小结 G#>nOB  
audit team                                         审计小组 ewR0e.g  
audit test                                    审计测试 #k6T_
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audit trail                                          审计轨迹 9lwg`UWl,  
audit work                                        审计工作 :nn'>  
audit working paper                                 审计工作底稿 1>LquZ+Kj  
audited financial statement                        审计会计报表，已审计财务报表 [Pl$=[+  
Auditing Guidelines (the～)                      审计规范指南 +xa2e?A%L  
auditing standards                             审计准则 (G Y`O  
audit-oriented working paper                          (审计)业务类工作底稿 0&|-wduR=  
authorisation                                     授权 _{8boDX#  
authorisation of transaction                       交易的授权 ?Uz HQr  
availability                                         可获得性 K!j2AP3  
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balance                                      余额；差额；平衡 s5 BV8 M  
balance sheet                                    资产负债表 w67Pw  
bank                                                 银行 e~1??k.;=  
bank account                                    银行账户，银行户头 A.Njn(z?Lz  
bank statement                                 银行对账单 8^~]Ym:  
barter transaction                              易货交易，以物换物交易 >2r/d  
basis of audit                                    审计依据 3zkq'lZ  
basis of preparation                                (会计报表的)编制基础 2P*O^-zRp  
book of account                               账目，账簿 yWy9IWI["  
borrowing                                         借款，贷款，借债 L!5HE])<)  
branch                                              分支，分支机构，分店 \_oHuw  
brought forward                                (账户余额等的)承上年，承上期，承上页 (<t)5?@%  
budget                                              预算 5 X rn]  
building                                      建筑物；大楼 ftbu:RtK^^  
business conditions                                  业务情况，经营情况 wS*UXF&f  
business licence                               (企业等的)营业执照 ;NEHbLH#F  
business relation                                业务关系 2zAS \Y  
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