[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 P0En&g+~  
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审计词汇英汉对照 &d`z|Gx9  
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ability to continue as a going concern               持续经营能力 #0hX'8];(  
acceptability                                     可接受性，可接受程度 8%$V
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acceptable level of detection risk                     检查风险的可接受水平 b$24${*'  
acceptance of engagement                       接受委托  _`bH$  
accepting the engagement for the first time              首次接受委托 6G<t1?_yD  
access to asset                                         对资产的接触 9 pGND]tIi  
according to                                     根据，依据，依照 O>E2G]K]\  
account balance                                账户余额 M#sDPT  
account for                                       对……进行会计处理，核算；解释 Ua@rp3fr  
accounting                                        会计，会计学 NdS6j'%B@7  
accounting advisory serve                        会计咨询服务 Y]5\%JR  
accounting firm                                 会计师事务所 +b7}R7:AFH  
accounting information                      会计信息，会计资料 Qr/8kWa0C  
accounting period                             会计期间 0RLyAC|  
accounting policies                                   会计政策 `J>76WN  
accounting professional bodies                 会计职业组织，会计职业团体 [U]ouh)  
accounting records                                   会计记录 7I6bZ;}d  
accounting responsibility                           会计责任 Z(S=2r.  
accounting service                             会计服务 PC_#kz  
accounting standards                                会计准则 .
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Accounting Standards for Business Enterprises       企业会计准则 R?Dbv'lp>  
accounting system                             会计系统 w2:!yQk_  
accounting treatment                                会计处理 0`KB|=>  
accuracy                                    准确性，精确性 5pBQ~m3  
additional audit procedures                      追加审计程序 rpgr5>  
addressee                                         收件人，收信人 b"ypS7 _  
Administration of State-owned Assets  (the～)     国有资产管理局 ~=Y<B/  
administrative laws and regulations                 行政法规 KUdpOMYX  
adverse impact                                 不利影响，负面影响 >@yHa'*9S  
adverse opinion                                反对意见 'JBf*p".  
advisory group                                  咨询组，顾问组 UC,43 z  
agency fee                                        代理费，代理费用 Y2 &N#~l*  
aggregate                                          总计，合计为…… -$(,&qyk  
alternation of document and record                 变造文件和记录 [mSK!Y@u  
alternative audit procedures                      替代审计程序，备选审计程序 %`%xD>![  
amend                                              修改，修订 r@&d88U:  
amortisation                                      摊销 9E (VU.  
analytical capacity                             分析能力 |5wuYG  
analytical procedures                               分析性程序 xg}RpC!  
annual financial statements                        年度会计报表，年度财务报表 nb:J"  
appendix                                          附录，附表 p%A(
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applicable                                         适用的 zfE;)K^"  
applicable laws and regulations                 适用的法规 }}3*tn<6  
application systems                                  应用系统 T,72I  
apply consistently                              一贯地执行，一贯地实施 `eIX*R  
appropriate                                       适当的，合适的； ZDZ PJp,  
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appropriate authorization                          适当的授权 iQczvn)"m  
appropriateness of audit evidence                    审计证据的适当性 G4Zs(:a  
approval                                    批准，核准 AW8"@  
assertion                                    (会计报表上的)认定；确认 # E'g{.N  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *v'&i) J  
asset                                                 资产，财产 rO% |PRP  
asset restructuring                             资产重组 _/"m0/,  
assignment of duties                                 职责的划分 *M_.>".P  
assistant                                     助理，助理人员 f[n#Eu}   
associated company                                 联属公司，联营公司 5|ih>?C/(  
association                                        联合，结合；协会，社团 4-`C
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assumption                                       假设，假定 0@r rY  
at a given date                                         在某一特定时日 C#X0Cn0ln  
attestation                                         鉴证，公证 G?)vqmJ%  
attestation service                             鉴证服务 =KwG;25hX  
audit adjustment                                审计调整 k/vE|  
audit areas                                        审计领域 5= g{%X  
audit conclusion                                审计结论 . `lcxC  
audit effectiveness                             审计效果 I"E5XVC);  
audit efficiency                                  审计效率 t ;9f7~  
audit engagement letter                      审计业务约定书 3LZ0EYVL  
audit evidence                                          审计证据 +
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audit fee                                    审计费 0X\,!FL  
audit files                                          审计档案 8jxgSB",  
audit findings                                     审计中发现的事项 J<:qzwh  
audit implementation stage                        审计实施阶段 dL<okw  
audit mark                                        审计标识 06I'#:]  
audit materiality                                 审计重要性 or/Y"\-!  
audit method                                     审计方法 \%9,<-~[  
audit objective                                         审计目标，审计目的 KIdlndGs  
audit of financial statements                      会计报表审计，财务报表审计 5gg_c?Vh/  
audit opinion                                     审计意见 }io9Hk>|  
audit period                                      被审计期间，被审计年度 >R/^|hnJ  
audit plan                                          审计计划 6hSj)  
audit planning                                    编制审计计划，制定审计计划，审计计划  PA"xb3@I  
audit planning stage                                  审计计划阶段 $Q1:>i@I|g  
audit procedure                                审计程序 ([s}bD.9  
audit programme                               审计程序表，具体审计计划 "])X0z yM  
audit report                                       审计报告 KcVCA   
audit report with a disclaimer of opinion           拒绝表示意见审计报告 $%VFk53I  
audit report with a qualified opinion                 有保留意见的审计报告 6
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audit report with an adverse opinion                否定意见的审计报告 ]%(hZZ  
audit report with dual dates                      双重日期审计报告 /reSU 2  
audit reporting stage                                 审计报告阶段 mFOuE 5  
audit responsibility                                   审计责任 MP?9k)f  
audit results                                      审计结果 |_aE~_  
audit risk                                          审计风险 $O&P@8:
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audit sampling                                          审计抽样 yNAvXk

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audit sampling techniques                         审计抽样方法，审计抽样技术 
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audit strategies                                  审计策略 Wx~0_P  
audit summary                                         审计总结，审计小结 -MoI{3a  
audit team                                         审计小组 H"d.yZM0  
audit test                                    审计测试 Ul OoMGg  
audit trail                                          审计轨迹 7ZS5u+o  
audit work                                        审计工作 z>NRvx0  
audit working paper                                 审计工作底稿 W,YzD&f=uS  
audited financial statement                        审计会计报表，已审计财务报表 R{kZ KD=  
Auditing Guidelines (the～)                      审计规范指南 h<i.@&  
auditing standards                             审计准则 y[S5  
audit-oriented working paper                          (审计)业务类工作底稿 !1!;}uzt  
authorisation                                     授权 i NzoDmE*  
authorisation of transaction                       交易的授权 13s!gwE)  
availability                                         可获得性 Uf{cUY,j_  
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balance                                      余额；差额；平衡 o87. (  
balance sheet                                    资产负债表 BBnbXhxZ  
bank                                                 银行 R3wK@D  
bank account                                    银行账户，银行户头 /<s'@!W  
bank statement                                 银行对账单 E=GC q=Uw  
barter transaction                              易货交易，以物换物交易 #\iQ`Q<B  
basis of audit                                    审计依据 |vA3+kG  
basis of preparation                                (会计报表的)编制基础 gSK (BP|  
book of account                               账目，账簿 J@(=#z8xS  
borrowing                                         借款，贷款，借债 ( }5k"9Z  
branch                                              分支，分支机构，分店 n NZq`M  
brought forward                                (账户余额等的)承上年，承上期，承上页 2pH2s\r<UJ  
budget                                              预算 z}yntY]n  
building                                      建筑物；大楼 <6U{I '  
business conditions                                  业务情况，经营情况 m C_v!nL.  
business licence                               (企业等的)营业执照 5 |{0|mP  
business relation                                业务关系 -MJ6~4k2  
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