[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 Q+4tIrd+  
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审计词汇英汉对照 Lip4)Y [  
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ability to continue as a going concern               持续经营能力 xGTP;NT_H  
acceptability                                     可接受性，可接受程度 kmzH'wktt  
acceptable level of detection risk                     检查风险的可接受水平 s .W dxh  
acceptance of engagement                       接受委托 V%$/#sza  
accepting the engagement for the first time              首次接受委托 ;XM{o:1Y[  
access to asset                                         对资产的接触 f& v9Q97=  
according to                                     根据，依据，依照 *
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account balance                                账户余额 qC F5~;7  
account for                                       对……进行会计处理，核算；解释 s0Z uWVip  
accounting                                        会计，会计学 {uzf"%VtP  
accounting advisory serve                        会计咨询服务 U9b?i$  
accounting firm                                 会计师事务所 =UyLk-P w  
accounting information                      会计信息，会计资料 W9NX=gE4  
accounting period                             会计期间 cwiX8e"3  
accounting policies                                   会计政策 quY:pqG38q  
accounting professional bodies                 会计职业组织，会计职业团体 %v20~xW:o  
accounting records                                   会计记录 {G?N E  
accounting responsibility                           会计责任 { s.=)0V  
accounting service                             会计服务 z5ij(RE]  
accounting standards                                会计准则 Eke5Nb  
Accounting Standards for Business Enterprises       企业会计准则 (#+^&1  
accounting system                             会计系统
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accounting treatment                                会计处理 .\>v0Du  
accuracy                                    准确性，精确性 mI74x3 [  
additional audit procedures                      追加审计程序 B)d(TP,>  
addressee                                         收件人，收信人 /SYw;<=  
Administration of State-owned Assets  (the～)     国有资产管理局 #g6.Glz3  
administrative laws and regulations                 行政法规 8WnwQ%;m?  
adverse impact                                 不利影响，负面影响  *6q5S4 r  
adverse opinion                                反对意见 j?'GZ d"B  
advisory group                                  咨询组，顾问组 8OgLn?"P  
agency fee                                        代理费，代理费用 '],J$ge  
aggregate                                          总计，合计为…… kc0E%odF.v  
alternation of document and record                 变造文件和记录 #%DE;  
alternative audit procedures                      替代审计程序，备选审计程序 t.mVO]dsj  
amend                                              修改，修订 / m=HG^!  
amortisation                                      摊销 A~-b!Grf  
analytical capacity                             分析能力 21"1NJzP  
analytical procedures                               分析性程序 |1j["u1  
annual financial statements                        年度会计报表，年度财务报表 dAuJXGo  
appendix                                          附录，附表 s{1sE)_  
applicable                                         适用的 1I:+MBGin  
applicable laws and regulations                 适用的法规 (+0v<uR^D  
application systems                                  应用系统 =>-Rnc @  
apply consistently                              一贯地执行，一贯地实施 F6z%VWU  
appropriate                                       适当的，合适的； ~@}Bi@*  
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appropriate authorization                          适当的授权 ]
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appropriateness of audit evidence                    审计证据的适当性 A0 Qb5e  
approval                                    批准，核准 \-g)T}g,I  
assertion                                    (会计报表上的)认定；确认 1
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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 7 qS""f7  
asset                                                 资产，财产 =i[\-  
asset restructuring                             资产重组 a|X a3E  
assignment of duties                                 职责的划分 GWfL  
assistant                                     助理，助理人员 v/_  
associated company                                 联属公司，联营公司 0)gdB'9V_  
association                                        联合，结合；协会，社团 'dn]rV0(C  
assumption                                       假设，假定 | p,P46I  
at a given date                                         在某一特定时日 *WuID2cOI  
attestation                                         鉴证，公证 ueUuJxq)  
attestation service                             鉴证服务 }~L.qG  
audit adjustment                                审计调整 :>5@cvc  
audit areas                                        审计领域 -q

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audit conclusion                                审计结论 ;=MU';o  
audit effectiveness                             审计效果 y+NN< EY@  
audit efficiency                                  审计效率 {e 1
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audit engagement letter                      审计业务约定书 ?{ryGhb~  
audit evidence                                          审计证据 5?x>9Ca  
audit fee                                    审计费 g%=z_  
audit files                                          审计档案 a^I\ /&aw'  
audit findings                                     审计中发现的事项 " )1V]}+m  
audit implementation stage                        审计实施阶段 K|[*t~59  
audit mark                                        审计标识 <J`0  
audit materiality                                 审计重要性 GB=X5<;  
audit method                                     审计方法 9P+-#B  
audit objective                                         审计目标，审计目的 9w7n1k.  
audit of financial statements                      会计报表审计，财务报表审计 XwJ7|cB  
audit opinion                                     审计意见 )AvN\sC  
audit period                                      被审计期间，被审计年度 s*.hl.k.  
audit plan                                          审计计划 8)_XJ"9)G  
audit planning                                    编制审计计划，制定审计计划，审计计划 fbe[@#:  
audit planning stage                                  审计计划阶段  R[D{|K@"  
audit procedure                                审计程序 Wi)_H$KII  
audit programme                               审计程序表，具体审计计划 nWw":K<@Q_  
audit report                                       审计报告 + R~'7*EI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ^'PWI{ O  
audit report with a qualified opinion                 有保留意见的审计报告 Hx?;fl'G%  
audit report with an adverse opinion                否定意见的审计报告 Fj2BnM3 #  
audit report with dual dates                      双重日期审计报告 s
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audit reporting stage                                 审计报告阶段 ]>5/PD,wWy  
audit responsibility                                   审计责任 w9EOC$|Y  
audit results                                      审计结果 0Qf,@^zL*  
audit risk                                          审计风险 iP7(tnlW$  
audit sampling                                          审计抽样 zBzZxK>$  
audit sampling techniques                         审计抽样方法，审计抽样技术 yb\_zE\  
audit strategies                                  审计策略 z7fp#>uw  
audit summary                                         审计总结，审计小结 AP 2_MV4W  
audit team                                         审计小组 *Q "wwpl?  
audit test                                    审计测试 $Nhs1st*8  
audit trail                                          审计轨迹 ivJ@=pd)B  
audit work                                        审计工作 SE1=
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audit working paper                                 审计工作底稿 qm/22:&v5  
audited financial statement                        审计会计报表，已审计财务报表 -&zZtDd F  
Auditing Guidelines (the～)                      审计规范指南 Swig;`  
auditing standards                             审计准则 -cAo@}v  
audit-oriented working paper                          (审计)业务类工作底稿 tEvut=k'  
authorisation                                     授权 OrY/`+Cog  
authorisation of transaction                       交易的授权 52Z2]T c,  
availability                                         可获得性 w;4<h8Wn5  
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balance                                      余额；差额；平衡 ^ B fC  
balance sheet                                    资产负债表 8e1UmM
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bank                                                 银行 rZ}:Z'`  
bank account                                    银行账户，银行户头 &5B'nk"  
bank statement                                 银行对账单 65J
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barter transaction                              易货交易，以物换物交易 KQ% GIz x  
basis of audit                                    审计依据 ?BeiY zg  
basis of preparation                                (会计报表的)编制基础 Z>k#n'm^z  
book of account                               账目，账簿 T $>&[f$6  
borrowing                                         借款，贷款，借债 dy%;W%   
branch                                              分支，分支机构，分店 |\pj;XU  
brought forward                                (账户余额等的)承上年，承上期，承上页 -b9\=U[  
budget                                              预算 <KL,G};0pm  
building                                      建筑物；大楼 |4;Fd9q^m  
business conditions                                  业务情况，经营情况 ct Z uA+  
business licence                               (企业等的)营业执照 61C7.EZZ;  
business relation                                业务关系 FpmM63$VN[  
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