[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 O6m.t%*  
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审计词汇英汉对照  ;~Q  
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ability to continue as a going concern               持续经营能力 ]6$,IKE7  
acceptability                                     可接受性，可接受程度 j4~7akG  
acceptable level of detection risk                     检查风险的可接受水平 oUJj5iu}  
acceptance of engagement                       接受委托 ADv^eJJ|  
accepting the engagement for the first time              首次接受委托 u*t,
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access to asset                                         对资产的接触 {fGd:2dh  
according to                                     根据，依据，依照 prN hn:j  
account balance                                账户余额 0>,.c2),  
account for                                       对……进行会计处理，核算；解释 @~m=5C  
accounting                                        会计，会计学 !_ CX2|  
accounting advisory serve                        会计咨询服务 s<[A0=LH  
accounting firm                                 会计师事务所 *4<4  
accounting information                      会计信息，会计资料 o"rq/\ovv  
accounting period                             会计期间 A}t %;V2  
accounting policies                                   会计政策 q,[k7&HS  
accounting professional bodies                 会计职业组织，会计职业团体 J>rka]*  
accounting records                                   会计记录 8YuJ8KC  
accounting responsibility                           会计责任 #O2wyG)oU  
accounting service                             会计服务 S~KS9E~\  
accounting standards                                会计准则 ,:D=gQ@`  
Accounting Standards for Business Enterprises       企业会计准则 A/q2g7My  
accounting system                             会计系统 ?e F@Q!h  
accounting treatment                                会计处理 XDPL;(?  
accuracy                                    准确性，精确性 QBy{|sQ`  
additional audit procedures                      追加审计程序 (GCG/8s  
addressee                                         收件人，收信人 _fcS>/<a  
Administration of State-owned Assets  (the～)     国有资产管理局 &&[zT/]P  
administrative laws and regulations                 行政法规 #SKfE  
adverse impact                                 不利影响，负面影响 ""co6qo#>  
adverse opinion                                反对意见 ')B =|T)  
advisory group                                  咨询组，顾问组 n[!
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agency fee                                        代理费，代理费用 '.?^uM  
aggregate                                          总计，合计为…… f}^I=pS&  
alternation of document and record                 变造文件和记录 H2_/, n  
alternative audit procedures                      替代审计程序，备选审计程序 # ;K,,ku x  
amend                                              修改，修订 Vclr)}5  
amortisation                                      摊销 sLb8*fak  
analytical capacity                             分析能力 6+.>5e  
analytical procedures                               分析性程序 D^Te%qnW  
annual financial statements                        年度会计报表，年度财务报表 'It?wB W  
appendix                                          附录，附表 et=7}K]l  
applicable                                         适用的 .%q$d d>>  
applicable laws and regulations                 适用的法规 .*BA 1sjE  
application systems                                  应用系统 R{HV]o|qk  
apply consistently                              一贯地执行，一贯地实施 RctU'T  
appropriate                                       适当的，合适的； bW53" `X  
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appropriate authorization                          适当的授权 $9K(F~/  
appropriateness of audit evidence                    审计证据的适当性 lsk_P&M  
approval                                    批准，核准 ((XE\V\}Z  
assertion                                    (会计报表上的)认定；确认 089 k.WG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~W<CE_/]k  
asset                                                 资产，财产 NmJ`?-Z  
asset restructuring                             资产重组 ~.J,A\F  
assignment of duties                                 职责的划分 U&X2c R &a  
assistant                                     助理，助理人员 2-~|Z=eGW  
associated company                                 联属公司，联营公司 ;j{7!GeKa  
association                                        联合，结合；协会，社团 CEuWw:)  
assumption                                       假设，假定 .}q]`<]ze  
at a given date                                         在某一特定时日 fAGctRGH  
attestation                                         鉴证，公证 zJ+3g!  
attestation service                             鉴证服务 *m9{V8Yi2  
audit adjustment                                审计调整 >!L&>OOx  
audit areas                                        审计领域 CK0l9#g  
audit conclusion                                审计结论 `H>b5  
audit effectiveness                             审计效果 l4rMk^>>  
audit efficiency                                  审计效率 LXj5R99S  
audit engagement letter                      审计业务约定书 ef=K_, _  
audit evidence                                          审计证据 ^"9* 'vTtc  
audit fee                                    审计费 ,>n% ~'gb  
audit files                                          审计档案 ?c]n^GvG  
audit findings                                     审计中发现的事项 jfD1  
audit implementation stage                        审计实施阶段 ]dSK wxk  
audit mark                                        审计标识 rEdY>\'  
audit materiality                                 审计重要性 MoD?2J  
audit method                                     审计方法 WF2NG;f=  
audit objective                                         审计目标，审计目的 ]ab#q=  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 qj!eLA-aD  
audit period                                      被审计期间，被审计年度 5rb-U7 /  
audit plan                                          审计计划 sYqgXE.  
audit planning                                    编制审计计划，制定审计计划，审计计划 EF#QH _X  
audit planning stage                                  审计计划阶段 y7:tr  
audit procedure                                审计程序 6.5wZN9<|  
audit programme                               审计程序表，具体审计计划 +f>cxA  
audit report                                       审计报告 Kc #|Z  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 06 i;T~Y  
audit report with a qualified opinion                 有保留意见的审计报告 .$&Q[r3Lu  
audit report with an adverse opinion                否定意见的审计报告 pu+ur=5&  
audit report with dual dates                      双重日期审计报告 <P_ea/5:|  
audit reporting stage                                 审计报告阶段  (gwj)?:  
audit responsibility                                   审计责任 s =Umj'1k  
audit results                                      审计结果 n((vY.NDV  
audit risk                                          审计风险 ujr(K=E  
audit sampling                                          审计抽样 t
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audit sampling techniques                         审计抽样方法，审计抽样技术 maNW
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audit strategies                                  审计策略 c)}2K0  
audit summary                                         审计总结，审计小结 EHn"n"Y  
audit team                                         审计小组 ibp zeuUl  
audit test                                    审计测试 HpVj
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audit trail                                          审计轨迹 9MY 7a=5E~  
audit work                                        审计工作 rY0u|8.5Q  
audit working paper                                 审计工作底稿 -r<#rITH"  
audited financial statement                        审计会计报表，已审计财务报表 @F~LW6K  
Auditing Guidelines (the～)                      审计规范指南 HN6}R|IH  
auditing standards                             审计准则 ]]0,|My7  
audit-oriented working paper                          (审计)业务类工作底稿 !TKkec8$  
authorisation                                     授权 qQ0C?  
authorisation of transaction                       交易的授权 T6#CK  
availability                                         可获得性 -c%dvck^,  
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balance                                      余额；差额；平衡 C/=XuKE-
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balance sheet                                    资产负债表 vUA0FoOp  
bank                                                 银行 zR;X*q"T$4  
bank account                                    银行账户，银行户头  k5`OH8G  
bank statement                                 银行对账单 l|/LQ/  
barter transaction                              易货交易，以物换物交易 ]Mi.f3QlO6  
basis of audit                                    审计依据 yxt[= C  
basis of preparation                                (会计报表的)编制基础 |Ic`,>XM  
book of account                               账目，账簿 ,=QM#l]  
borrowing                                         借款，贷款，借债 e>}}:Ud  
branch                                              分支，分支机构，分店 e@#kRklV&  
brought forward                                (账户余额等的)承上年，承上期，承上页 6
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budget                                              预算 /9pM>Cd*Z  
building                                      建筑物；大楼 |X19fgk  
business conditions                                  业务情况，经营情况 O#a6+W
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business licence                               (企业等的)营业执照 D${={x  
business relation                                业务关系 j;1-p>z  
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