[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 L6qA=b~iz  
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审计词汇英汉对照 PmTd +Gj$  
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ability to continue as a going concern               持续经营能力 +O6@)?pI  
acceptability                                     可接受性，可接受程度 u
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acceptable level of detection risk                     检查风险的可接受水平 rMloj8O*  
acceptance of engagement                       接受委托 E atDT*!  
accepting the engagement for the first time              首次接受委托 \/zS@fz  
access to asset                                         对资产的接触 V^5 t~)#46  
according to                                     根据，依据，依照 =2'^: 4Z  
account balance                                账户余额 AP@d2{"m}  
account for                                       对……进行会计处理，核算；解释 )~kb7rfl  
accounting                                        会计，会计学 T3Fh7S /  
accounting advisory serve                        会计咨询服务 qpCi61lTDJ  
accounting firm                                 会计师事务所 rR;Om1 -,  
accounting information                      会计信息，会计资料 #y%Ao\~kG  
accounting period                             会计期间 7 G2N&v>  
accounting policies                                   会计政策 S_=uv)% a  
accounting professional bodies                 会计职业组织，会计职业团体 x$sQ .aT  
accounting records                                   会计记录 b2H6}s"=w  
accounting responsibility                           会计责任 O[5ti=W  
accounting service                             会计服务 -n-X/M  
accounting standards                                会计准则 Sj+#yct-  
Accounting Standards for Business Enterprises       企业会计准则 @,.H)\a4  
accounting system                             会计系统 X_2I4Jz]6  
accounting treatment                                会计处理 Atw^C+"vW&  
accuracy                                    准确性，精确性 =r8(9:F!  
additional audit procedures                      追加审计程序 Dr60 9(zg^  
addressee                                         收件人，收信人 o,I642R~  
Administration of State-owned Assets  (the～)     国有资产管理局 *z~Y*Q0  
administrative laws and regulations                 行政法规 E u  
adverse impact                                 不利影响，负面影响 aleI y}"  
adverse opinion                                反对意见 |n/id(R+  
advisory group                                  咨询组，顾问组 ~ME=!;<_  
agency fee                                        代理费，代理费用 hBw~l?G  
aggregate                                          总计，合计为…… __[q`  
alternation of document and record                 变造文件和记录 c$;enAf@  
alternative audit procedures                      替代审计程序，备选审计程序 F9" K  
amend                                              修改，修订 q\<vCKI-^  
amortisation                                      摊销 d=XhOC$  
analytical capacity                             分析能力 C+j+q648>  
analytical procedures                               分析性程序
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annual financial statements                        年度会计报表，年度财务报表 TvR2lP  
appendix                                          附录，附表 HN! l-z  
applicable                                         适用的 nq;)!Wry  
applicable laws and regulations                 适用的法规 BHYEd}M  
application systems                                  应用系统 + h&V;  
apply consistently                              一贯地执行，一贯地实施 h2]Od(^[  
appropriate                                       适当的，合适的； zb(u?U  
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appropriate authorization                          适当的授权 Qt$Q/<8U  
appropriateness of audit evidence                    审计证据的适当性 "%Ak[04'  
approval                                    批准，核准 a@./e @
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assertion                                    (会计报表上的)认定；确认 2},}R'aR  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rX[R`,`>Z[  
asset                                                 资产，财产 s*@.qN  
asset restructuring                             资产重组 rv%Xvs B  
assignment of duties                                 职责的划分 KqQrxi?f-  
assistant                                     助理，助理人员 zob-z=='  
associated company                                 联属公司，联营公司 wP i=+  
association                                        联合，结合；协会，社团 -eya$C  
assumption                                       假设，假定 JkmL'Zk>:  
at a given date                                         在某一特定时日 P\R3/g  
attestation                                         鉴证，公证 {*m?t 7  
attestation service                             鉴证服务 Q=[&~^Y)  
audit adjustment                                审计调整 u/AN| y  
audit areas                                        审计领域 q0<g#jK  
audit conclusion                                审计结论 q b'ka+X  
audit effectiveness                             审计效果 ]pt @  
audit efficiency                                  审计效率 q0}LfXql8  
audit engagement letter                      审计业务约定书 H>B:jJf  
audit evidence                                          审计证据 J=sQ].EK  
audit fee                                    审计费 S=Zjdbd  
audit files                                          审计档案 LQe<mZ<  
audit findings                                     审计中发现的事项 Y9u2:y!LdL  
audit implementation stage                        审计实施阶段 R[z6 c)  
audit mark                                        审计标识 ^t*BWJxPC  
audit materiality                                 审计重要性 AjpQb~\  
audit method                                     审计方法 A -<qr6q  
audit objective                                         审计目标，审计目的 83h6>D b  
audit of financial statements                      会计报表审计，财务报表审计 I4$a#;  
audit opinion                                     审计意见 6Yklaq5  
audit period                                      被审计期间，被审计年度 4 ClW*l  
audit plan                                          审计计划 `]Xbw^Y'x  
audit planning                                    编制审计计划，制定审计计划，审计计划 SWu=n1J.?H  
audit planning stage                                  审计计划阶段 
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audit procedure                                审计程序 'ySWf,Q^  
audit programme                               审计程序表，具体审计计划 OG.`\G|  
audit report                                       审计报告 61]6N;kJ;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =3@^TW(j  
audit report with a qualified opinion                 有保留意见的审计报告 X'5te0v`3  
audit report with an adverse opinion                否定意见的审计报告 J&5|'yVX  
audit report with dual dates                      双重日期审计报告 Uc&0>_Z  
audit reporting stage                                 审计报告阶段 vi'K|[!?  
audit responsibility                                   审计责任 c;L i~FLR  
audit results                                      审计结果 vUW!  
audit risk                                          审计风险 kn!J`"b  
audit sampling                                          审计抽样 PiN3t]2  
audit sampling techniques                         审计抽样方法，审计抽样技术 N%0Z> G  
audit strategies                                  审计策略 Qr/?tMALc  
audit summary                                         审计总结，审计小结 +}^
  
audit team                                         审计小组 =zsXa=<  
audit test                                    审计测试 i"-j:b:c<  
audit trail                                          审计轨迹 9:P)@UF  
audit work                                        审计工作 E\QSU88^  
audit working paper                                 审计工作底稿 k&Sg`'LG8  
audited financial statement                        审计会计报表，已审计财务报表 JO _a+Yl  
Auditing Guidelines (the～)                      审计规范指南 E*kS{2NAq  
auditing standards                             审计准则 1vobfZ-w9  
audit-oriented working paper                          (审计)业务类工作底稿 CxO)d7c  
authorisation                                     授权 ALFw[1X  
authorisation of transaction                       交易的授权 0j3j/={|.1  
availability                                         可获得性 L-fAT'!'  
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balance                                      余额；差额；平衡 @x)z" )>  
balance sheet                                    资产负债表 1@/ + c  
bank                                                 银行 Na#2sb[)  
bank account                                    银行账户，银行户头 Dgd

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bank statement                                 银行对账单 L)Kn8  
barter transaction                              易货交易，以物换物交易 (A1!)c  
basis of audit                                    审计依据 zj8;ENhEI  
basis of preparation                                (会计报表的)编制基础 sR 5dC_  
book of account                               账目，账簿 &fW;;>  
borrowing                                         借款，贷款，借债 [}FP_Su$6  
branch                                              分支，分支机构，分店 62.{8Uj  
brought forward                                (账户余额等的)承上年，承上期，承上页 pt<84CP  
budget                                              预算 b+{,c@1rd  
building                                      建筑物；大楼 -2f0CAh~  
business conditions                                  业务情况，经营情况 nHA2p`T  
business licence                               (企业等的)营业执照 0O[q6!&]  
business relation                                业务关系 0evG  
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