[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 K4kMM*D  
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审计词汇英汉对照 `]%|f  
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ability to continue as a going concern               持续经营能力 fk&8]tK4  
acceptability                                     可接受性，可接受程度 x)@G;nZ  
acceptable level of detection risk                     检查风险的可接受水平 A{A\RSZ0  
acceptance of engagement                       接受委托 WYr/oRO  
accepting the engagement for the first time              首次接受委托 aTt12Sc  
access to asset                                         对资产的接触 ;3@cy|\:  
according to                                     根据，依据，依照 I1X-s   
account balance                                账户余额  P Y  
account for                                       对……进行会计处理，核算；解释 >D4#y  
accounting                                        会计，会计学 ,N)/w1?I  
accounting advisory serve                        会计咨询服务 ga`3 (  
accounting firm                                 会计师事务所 pej|!oX  
accounting information                      会计信息，会计资料 vd[0X;  
accounting period                             会计期间 o,)?!{k}  
accounting policies                                   会计政策 .hifsB~  
accounting professional bodies                 会计职业组织，会计职业团体 &wV]
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accounting records                                   会计记录 .
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accounting responsibility                           会计责任 @<elq'2  
accounting service                             会计服务 ynQ: >tw  
accounting standards                                会计准则 9?SZNL['V  
Accounting Standards for Business Enterprises       企业会计准则 w9bbMx  
accounting system                             会计系统 "/wyZ  
accounting treatment                                会计处理 e7sp =I,  
accuracy                                    准确性，精确性 s6
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additional audit procedures                      追加审计程序 2I,^YWR  
addressee                                         收件人，收信人 Hhcpp7cr'  
Administration of State-owned Assets  (the～)     国有资产管理局 H["`Mn7j2  
administrative laws and regulations                 行政法规 =Lf,?"S  
adverse impact                                 不利影响，负面影响 0"pAN[=K@  
adverse opinion                                反对意见 ?k(7 LX0j  
advisory group                                  咨询组，顾问组 {y_98N  
agency fee                                        代理费，代理费用  @fl-3q  
aggregate                                          总计，合计为…… G6$kv2(k`@  
alternation of document and record                 变造文件和记录 AHXSt  
alternative audit procedures                      替代审计程序，备选审计程序 T9Nb`sbV]  
amend                                              修改，修订 )mF5Vw"  
amortisation                                      摊销 vzim<;i  
analytical capacity                             分析能力 ,Y/ g2 4R  
analytical procedures                               分析性程序 (pv+c,  
annual financial statements                        年度会计报表，年度财务报表 7+\+DujE$  
appendix                                          附录，附表 ~?K~L~f5  
applicable                                         适用的 ,[P{HrHx  
applicable laws and regulations                 适用的法规 zem8G2#c  
application systems                                  应用系统 R}*_~7r5  
apply consistently                              一贯地执行，一贯地实施 tFp Ygff<  
appropriate                                       适当的，合适的； e &&53?  
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appropriate authorization                          适当的授权 7/I,HxXp!  
appropriateness of audit evidence                    审计证据的适当性 hoK>~:;  
approval                                    批准，核准 ^hZ0IM  
assertion                                    (会计报表上的)认定；确认 PoG-Rqe  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 tMf}   
asset                                                 资产，财产 _({hc+9p  
asset restructuring                             资产重组 U:^PC x`  
assignment of duties                                 职责的划分 Y 0d<~*  
assistant                                     助理，助理人员 =THpdtL  
associated company                                 联属公司，联营公司 :bwjJ
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association                                        联合，结合；协会，社团 )48QBz?  
assumption                                       假设，假定 (|klSz_4LM  
at a given date                                         在某一特定时日 O$_)G\
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attestation                                         鉴证，公证 >\KNM@'KI  
attestation service                             鉴证服务 1v.c 6~  
audit adjustment                                审计调整 A%KDiIA  
audit areas                                        审计领域 }fb#G<3  
audit conclusion                                审计结论 0i!u UF  
audit effectiveness                             审计效果 ywGd>@  
audit efficiency                                  审计效率 }`%*W`9b  
audit engagement letter                      审计业务约定书 C~2F9Pg  
audit evidence                                          审计证据 Enum/O5  
audit fee                                    审计费 >=:&D)m"  
audit files                                          审计档案 Yc_8r+;(  
audit findings                                     审计中发现的事项 <>y;.@}Q  
audit implementation stage                        审计实施阶段 E8$20Ue  
audit mark                                        审计标识 Br1&8L-|%  
audit materiality                                 审计重要性 v+46QK|I&  
audit method                                     审计方法 ;z}i-cNae  
audit objective                                         审计目标，审计目的 ,(qRc(Ho  
audit of financial statements                      会计报表审计，财务报表审计 }B\a<0L/  
audit opinion                                     审计意见 T@2#6Tffo  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 >3_jWFq  
audit planning                                    编制审计计划，制定审计计划，审计计划 I*{4rDt  
audit planning stage                                  审计计划阶段 CZud& <  
audit procedure                                审计程序 !t$'AoVBq  
audit programme                               审计程序表，具体审计计划 e!N:,`R 5  
audit report                                       审计报告 JTO~9>$ B  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ORe(]I`Z  
audit report with a qualified opinion                 有保留意见的审计报告 52:HNA\E/  
audit report with an adverse opinion                否定意见的审计报告 ]O+Ma}dxz:  
audit report with dual dates                      双重日期审计报告 Ta ?_5  
audit reporting stage                                 审计报告阶段 JEXy%hl  
audit responsibility                                   审计责任 +b0eE)  
audit results                                      审计结果 {XR6>
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audit risk                                          审计风险 cv998*|X:  
audit sampling                                          审计抽样 ` Q|*1  
audit sampling techniques                         审计抽样方法，审计抽样技术 q)X$^oE!6  
audit strategies                                  审计策略 !=;+%C&8y  
audit summary                                         审计总结，审计小结 `q
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audit team                                         审计小组 (G zb  
audit test                                    审计测试 g7}Gip}.>  
audit trail                                          审计轨迹 G18F&c~  
audit work                                        审计工作 1O/+
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audit working paper                                 审计工作底稿 @e(o129  
audited financial statement                        审计会计报表，已审计财务报表 [
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Auditing Guidelines (the～)                      审计规范指南 @mOH"acGn?  
auditing standards                             审计准则 G_;)a]v8)  
audit-oriented working paper                          (审计)业务类工作底稿 UW N*j_9i  
authorisation                                     授权 6G1@smP  
authorisation of transaction                       交易的授权 B~]k#Ot)  
availability                                         可获得性 <sWprR  
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balance                                      余额；差额；平衡 lD)%s!  
balance sheet                                    资产负债表 .L9j>iP9 *  
bank                                                 银行 ?5C!<3gM)  
bank account                                    银行账户，银行户头 rID#`:Hl-|  
bank statement                                 银行对账单 \Jx04[=  
barter transaction                              易货交易，以物换物交易 K&vF0*gN3  
basis of audit                                    审计依据 ah+~y,Gl  
basis of preparation                                (会计报表的)编制基础 >zw.GwN|  
book of account                               账目，账簿 QQ%D8$k"  
borrowing                                         借款，贷款，借债 |jI#"LbF  
branch                                              分支，分支机构，分店
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brought forward                                (账户余额等的)承上年，承上期，承上页 pWy=W&0~qf  
budget                                              预算 :o|\"3  
building                                      建筑物；大楼 1C<uz29  
business conditions                                  业务情况，经营情况 AqWUwK9T  
business licence                               (企业等的)营业执照 $+P>~X)  
business relation                                业务关系 ^8 zR  
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