[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 ;#Crh}~  
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审计词汇英汉对照 CsQ}P)  
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ability to continue as a going concern               持续经营能力 Vv*5{_  
acceptability                                     可接受性，可接受程度 vr]dRStr  
acceptable level of detection risk                     检查风险的可接受水平 v2dSC(hRZ  
acceptance of engagement                       接受委托 qkyX*_}  
accepting the engagement for the first time              首次接受委托 5D q{"@E  
access to asset                                         对资产的接触 n$\6}\k  
according to                                     根据，依据，依照 v*T@<]f3j  
account balance                                账户余额 4tN~UMw?  
account for                                       对……进行会计处理，核算；解释 BfO}4   
accounting                                        会计，会计学 |Y,X=Ed  
accounting advisory serve                        会计咨询服务 %@,:RA\pm  
accounting firm                                 会计师事务所 tI(t%~>^  
accounting information                      会计信息，会计资料 %%-Tjw o  
accounting period                             会计期间 =*O9)$b  
accounting policies                                   会计政策 n*]x02:LjZ  
accounting professional bodies                 会计职业组织，会计职业团体 @rDv (W  
accounting records                                   会计记录 wE=8jl*  
accounting responsibility                           会计责任 ,hcBiL/  
accounting service                             会计服务 ZBh@%A  
accounting standards                                会计准则 +\]S<T*;  
Accounting Standards for Business Enterprises       企业会计准则 7[VCCI g  
accounting system                             会计系统 )-7(Hv
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accounting treatment                                会计处理 ?2 O-EiWjZ  
accuracy                                    准确性，精确性 ,jdKcWy'  
additional audit procedures                      追加审计程序 U
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addressee                                         收件人，收信人 N6 Cc%,  
Administration of State-owned Assets  (the～)     国有资产管理局 -ZMl[;OM  
administrative laws and regulations                 行政法规 uc `rt"  
adverse impact                                 不利影响，负面影响 -1Ki7|0,  
adverse opinion                                反对意见 I5AjEp  
advisory group                                  咨询组，顾问组 ;R-Q,aCM}  
agency fee                                        代理费，代理费用 Ql!6I(  
aggregate                                          总计，合计为…… Hwi7oXP  
alternation of document and record                 变造文件和记录 dYttse'  
alternative audit procedures                      替代审计程序，备选审计程序 B?>#cpWj  
amend                                              修改，修订 n ;f
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amortisation                                      摊销 4iB)oR  
analytical capacity                             分析能力 t3kh]2t  
analytical procedures                               分析性程序 I5 7<0  
annual financial statements                        年度会计报表，年度财务报表 |kRx[UL  
appendix                                          附录，附表 Sr-^f
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applicable                                         适用的 >!WBlS
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applicable laws and regulations                 适用的法规 D_`)T;<Sp  
application systems                                  应用系统 LHGK!zI  
apply consistently                              一贯地执行，一贯地实施 P) 0=@{(  
appropriate                                       适当的，合适的； 7*W$GCd8  
征用，挪用 a}8>(jtSt  
appropriate authorization                          适当的授权 w2_I/s6B  
appropriateness of audit evidence                    审计证据的适当性 v6(l#,  
approval                                    批准，核准 5nlyb,"^g  
assertion                                    (会计报表上的)认定；确认 Kh_>Vm/  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xn#I7]]G  
asset                                                 资产，财产 qQ\hUii  
asset restructuring                             资产重组 "g&l~N1$  
assignment of duties                                 职责的划分 H5rNLfw '  
assistant                                     助理，助理人员 3xR#,22:}  
associated company                                 联属公司，联营公司 :1Yd;%>92  
association                                        联合，结合；协会，社团 8YkH  
assumption                                       假设，假定 olW`.3f  
at a given date                                         在某一特定时日 rs)aEmvC  
attestation                                         鉴证，公证 HGMH g  
attestation service                             鉴证服务 3B]+]e~  
audit adjustment                                审计调整 P<oD*C  
audit areas                                        审计领域 gG| 1$  
audit conclusion                                审计结论 v8M#
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audit effectiveness                             审计效果 &_TjRj"  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 t,Rn  
audit evidence                                          审计证据 G\+MT(&5  
audit fee                                    审计费 JN|#  
audit files                                          审计档案 ))-M+CA  
audit findings                                     审计中发现的事项 U0=zuRr n  
audit implementation stage                        审计实施阶段 !c' ;L'  
audit mark                                        审计标识 JaN_[ou  
audit materiality                                 审计重要性 'cCj@bZ9X  
audit method                                     审计方法 k:yu2dQh  
audit objective                                         审计目标，审计目的 gG?*Fi  
audit of financial statements                      会计报表审计，财务报表审计 G(,~{N||  
audit opinion                                     审计意见 JqIv&W  
audit period                                      被审计期间，被审计年度 P_Ja?)GT  
audit plan                                          审计计划 6R,b 8
 
audit planning                                    编制审计计划，制定审计计划，审计计划 9O_N iu0  
audit planning stage                                  审计计划阶段 i2c<q0u  
audit procedure                                审计程序 *y$ry]   
audit programme                               审计程序表，具体审计计划 DFH6.0UW  
audit report                                       审计报告 [~0q )  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 FK('E3PG  
audit report with a qualified opinion                 有保留意见的审计报告 +=xRr?F  
audit report with an adverse opinion                否定意见的审计报告 0X6o  
audit report with dual dates                      双重日期审计报告 q.Mck9R7  
audit reporting stage                                 审计报告阶段 `^Sq>R!;  
audit responsibility                                   审计责任 zIm!8a  
audit results                                      审计结果 \d`S
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audit risk                                          审计风险 ,3[<C)'[  
audit sampling                                          审计抽样 -v2q:x'G#  
audit sampling techniques                         审计抽样方法，审计抽样技术 [l{e
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audit strategies                                  审计策略 T`G"2|ISS  
audit summary                                         审计总结，审计小结 S}I=i>QB  
audit team                                         审计小组 JQ4>S<ttJ  
audit test                                    审计测试 )eyxAg  
audit trail                                          审计轨迹 U Bg_b?k  
audit work                                        审计工作 ${2fr&Tp  
audit working paper                                 审计工作底稿 u{d`  
audited financial statement                        审计会计报表，已审计财务报表 _YUF /B'  
Auditing Guidelines (the～)                      审计规范指南 tS@/Bq('B  
auditing standards                             审计准则 (LPc\\Vv  
audit-oriented working paper                          (审计)业务类工作底稿 b DvbM  
authorisation                                     授权 jg/<"/E  
authorisation of transaction                       交易的授权 o\gQYi   
availability                                         可获得性 U /Fomu  
B 9D21e(7X  
balance                                      余额；差额；平衡 _L.yt5_  
balance sheet                                    资产负债表 {<n)zLy  
bank                                                 银行 ,6L>f.V^(U  
bank account                                    银行账户，银行户头 xo+z[OIlF  
bank statement                                 银行对账单 B\yq%m  
barter transaction                              易货交易，以物换物交易 p$<qT^]&  
basis of audit                                    审计依据 vRs5-T  
basis of preparation                                (会计报表的)编制基础 Jp0.h8i  
book of account                               账目，账簿 h!]A(T\J  
borrowing                                         借款，贷款，借债 1=.?KAXR  
branch                                              分支，分支机构，分店 v\FD~  
brought forward                                (账户余额等的)承上年，承上期，承上页 Uc2#so$9  
budget                                              预算 '_Oprx  
building                                      建筑物；大楼 1>{(dd?L  
business conditions                                  业务情况，经营情况 {D#`+uw  
business licence                               (企业等的)营业执照 *
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business relation                                业务关系 j+/*NM_y3  
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