[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 :RIz6Tz  
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审计词汇英汉对照 M^o_='\bE  
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ability to continue as a going concern               持续经营能力 <\^0!v  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 ~3F'X  
acceptance of engagement                       接受委托 .AfZ5s]/F  
accepting the engagement for the first time              首次接受委托 1RRE{]2v#  
access to asset                                         对资产的接触 ubcB<=xb  
according to                                     根据，依据，依照 AW]\n;f  
account balance                                账户余额 J}#gTG( '  
account for                                       对……进行会计处理，核算；解释 MCKN.f%lP  
accounting                                        会计，会计学 1<YoGm&  
accounting advisory serve                        会计咨询服务 t6
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accounting firm                                 会计师事务所 qoO`) <  
accounting information                      会计信息，会计资料 TN(Vzs%  
accounting period                             会计期间 pU$k{^'UK  
accounting policies                                   会计政策 &93{>caf+  
accounting professional bodies                 会计职业组织，会计职业团体 $DY#04Je\=  
accounting records                                   会计记录 n i#jAwkN5  
accounting responsibility                           会计责任 F]\ Sk'}&  
accounting service                             会计服务 1q6)R/P  
accounting standards                                会计准则 :os8 "  
Accounting Standards for Business Enterprises       企业会计准则 B9maz"lJ  
accounting system                             会计系统 FK _ ZE>  
accounting treatment                                会计处理 *~vB6V|1  
accuracy                                    准确性，精确性 R}nvSerVb  
additional audit procedures                      追加审计程序 aLa<zEssz  
addressee                                         收件人，收信人 JrzPDb`m  
Administration of State-owned Assets  (the～)     国有资产管理局 )?F&`+  
administrative laws and regulations                 行政法规 !eW1d0n'+f  
adverse impact                                 不利影响，负面影响 YuK+ N  
adverse opinion                                反对意见 -?Cr&!*B  
advisory group                                  咨询组，顾问组 \|HEe{nA  
agency fee                                        代理费，代理费用 #Rw!a#CX.  
aggregate                                          总计，合计为…… ingG  
alternation of document and record                 变造文件和记录 7Ak<e tHD  
alternative audit procedures                      替代审计程序，备选审计程序 Ykxk`SJ  
amend                                              修改，修订 |[SHpcq>  
amortisation                                      摊销 ~gDYb#p  
analytical capacity                             分析能力 #T=iS(i  
analytical procedures                               分析性程序 '+88UFSq5  
annual financial statements                        年度会计报表，年度财务报表 TeHJj`rdAU  
appendix                                          附录，附表 TnF~'RZYb  
applicable                                         适用的 6TP /0o)  
applicable laws and regulations                 适用的法规 -D`1z?zHra  
application systems                                  应用系统 L@N%S Sf
 
apply consistently                              一贯地执行，一贯地实施 G+zhL6]F
 
appropriate                                       适当的，合适的； e?>  
征用，挪用 bMO^}qR`  
appropriate authorization                          适当的授权 l6  G6H$  
appropriateness of audit evidence                    审计证据的适当性 )w7vE\n3  
approval                                    批准，核准 ~; 9HG tg  
assertion                                    (会计报表上的)认定；确认 .j ]tzX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [`n_> p!  
asset                                                 资产，财产 IMf|/a9-  
asset restructuring                             资产重组 CTIS}_CWd=  
assignment of duties                                 职责的划分 r w?wi}}gn  
assistant                                     助理，助理人员 TRhMxH  
associated company                                 联属公司，联营公司 hA7=:LG  
association                                        联合，结合；协会，社团 p<5]QV7st  
assumption                                       假设，假定 c4H6I~2Na  
at a given date                                         在某一特定时日 on_h'?2  
attestation                                         鉴证，公证 Lq(=0U\"P  
attestation service                             鉴证服务 qG9a!sj   
audit adjustment                                审计调整 7^gO>2~  
audit areas                                        审计领域 JipNI8\r  
audit conclusion                                审计结论 yE:y[k0E  
audit effectiveness                             审计效果 .S k+"iH 5  
audit efficiency                                  审计效率 z?byNd8  
audit engagement letter                      审计业务约定书 dbf<k%i6  
audit evidence                                          审计证据 (xfc_h*xA  
audit fee                                    审计费 ha :l-<a  
audit files                                          审计档案 OSBR2Z;=  
audit findings                                     审计中发现的事项 (?z?/4>7<  
audit implementation stage                        审计实施阶段 odhcD;^X1  
audit mark                                        审计标识 lc,k-}n  
audit materiality                                 审计重要性 x-%O1frc  
audit method                                     审计方法 0L}`fYf  
audit objective                                         审计目标，审计目的 7-744wV}Z  
audit of financial statements                      会计报表审计，财务报表审计 &g:( I  
audit opinion                                     审计意见 8zK#./0\  
audit period                                      被审计期间，被审计年度 VVJ0?G (?  
audit plan                                          审计计划 f"Sp.'@  
audit planning                                    编制审计计划，制定审计计划，审计计划 j.=:S;  
audit planning stage                                  审计计划阶段 6n9/`D!  
audit procedure                                审计程序 ?C|'GkT  
audit programme                               审计程序表，具体审计计划 /YJo"\7  
audit report                                       审计报告 !>48`o^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v=k+MvX  
audit report with a qualified opinion                 有保留意见的审计报告 HPtMp#`T  
audit report with an adverse opinion                否定意见的审计报告 [jgVN w""D  
audit report with dual dates                      双重日期审计报告 @)pC3Vi^  
audit reporting stage                                 审计报告阶段 ,Fn;*  
audit responsibility                                   审计责任 |8` }8vo)  
audit results                                      审计结果 ZF7n]LgSc&  
audit risk                                          审计风险 7KgaXi3r  
audit sampling                                          审计抽样 Ej(BE@6>s  
audit sampling techniques                         审计抽样方法，审计抽样技术 oCT,v0+4O  
audit strategies                                  审计策略 KI9Pw]]{-  
audit summary                                         审计总结，审计小结 [ja^Bhu  
audit team                                         审计小组 }a"=K%b<\  
audit test                                    审计测试 >CvhTrPI  
audit trail                                          审计轨迹 &M|rRd~*  
audit work                                        审计工作 5{=+
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audit working paper                                 审计工作底稿 r_+Vb*|Y  
audited financial statement                        审计会计报表，已审计财务报表 P'KA-4!  
Auditing Guidelines (the～)                      审计规范指南 A@?0(  
auditing standards                             审计准则 3@~a)E}T  
audit-oriented working paper                          (审计)业务类工作底稿 JD*HG]  
authorisation                                     授权 tddwnpnSw  
authorisation of transaction                       交易的授权 v!I z&M:z  
availability                                         可获得性 pA8bFtt  
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balance                                      余额；差额；平衡 \GEz.Vb  
balance sheet                                    资产负债表 ip?]&5s  
bank                                                 银行 h,\{s_b  
bank account                                    银行账户，银行户头 6FDj:~  
bank statement                                 银行对账单 It3k
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barter transaction                              易货交易，以物换物交易 :Wbp|:N0  
basis of audit                                    审计依据 5(<O?#P  
basis of preparation                                (会计报表的)编制基础 ?NA$<0  
book of account                               账目，账簿 b ri[&=  
borrowing                                         借款，贷款，借债 Ou
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branch                                              分支，分支机构，分店 |X@s {?  
brought forward                                (账户余额等的)承上年，承上期，承上页 !/G}vu  
budget                                              预算 .=:f]fs  
building                                      建筑物；大楼 i ;B^I8  
business conditions                                  业务情况，经营情况 n
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business licence                               (企业等的)营业执照 %U{6 `m  
business relation                                业务关系 <y7{bk~i  
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