[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 Tlk!6A:  
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审计词汇英汉对照 A9LVS&52  
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ability to continue as a going concern               持续经营能力 aQ0pYk~(  
acceptability                                     可接受性，可接受程度 `=2p 6<#z  
acceptable level of detection risk                     检查风险的可接受水平 BK u<p<  
acceptance of engagement                       接受委托 FMC]KXSd  
accepting the engagement for the first time              首次接受委托 ;V84Dy#b  
access to asset                                         对资产的接触 8#RL2)7Uy`  
according to                                     根据，依据，依照 4C 9k0]k2  
account balance                                账户余额 ^NO4 T  
account for                                       对……进行会计处理，核算；解释 Oki{)Ssy  
accounting                                        会计，会计学 1/c+ug!y  
accounting advisory serve                        会计咨询服务 HaQox.v%  
accounting firm                                 会计师事务所 c4}|a1R\=  
accounting information                      会计信息，会计资料 seZb;0  
accounting period                             会计期间 %t]{C06w+{  
accounting policies                                   会计政策 eq qnR.0  
accounting professional bodies                 会计职业组织，会计职业团体 , jCE hb  
accounting records                                   会计记录 @R;&PR#5  
accounting responsibility                           会计责任 Eopb##o  
accounting service                             会计服务 k!d<2Qp W  
accounting standards                                会计准则 rf]x5%ij  
Accounting Standards for Business Enterprises       企业会计准则 !'>,37()  
accounting system                             会计系统 b T** y?2  
accounting treatment                                会计处理  R p6q)  
accuracy                                    准确性，精确性 '-P+|bZ W4  
additional audit procedures                      追加审计程序 Kr+#)S  
addressee                                         收件人，收信人 d5n>2iO  
Administration of State-owned Assets  (the～)     国有资产管理局 W4)bEWO+q  
administrative laws and regulations                 行政法规 5JS*6|IbD{  
adverse impact                                 不利影响，负面影响 uz;e YD
 
adverse opinion                                反对意见 ix
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advisory group                                  咨询组，顾问组 l$m}aQ%h  
agency fee                                        代理费，代理费用 UtHloq
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aggregate                                          总计，合计为…… ;dTxQ_:  
alternation of document and record                 变造文件和记录 ~gg&G~ET  
alternative audit procedures                      替代审计程序，备选审计程序 ]2MX7  
amend                                              修改，修订 5i%\m  
amortisation                                      摊销 \og2\Oh&gH  
analytical capacity                             分析能力 T5wVJgN>  
analytical procedures                               分析性程序 ,Uy;jk  
annual financial statements                        年度会计报表，年度财务报表 N\Ab0mDOV.  
appendix                                          附录，附表 @QF;m  
applicable                                         适用的 P|TM
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applicable laws and regulations                 适用的法规 j? Vs"d|  
application systems                                  应用系统 \+k~p:d_8  
apply consistently                              一贯地执行，一贯地实施 Wlp`D  
appropriate                                       适当的，合适的； )*aAkM  
征用，挪用 6Y9<| .  
appropriate authorization                          适当的授权 3=%G{L16-  
appropriateness of audit evidence                    审计证据的适当性 Q<(aU{  
approval                                    批准，核准 )#sN#ZR$  
assertion                                    (会计报表上的)认定；确认 sY?sQ'E2]  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 rVp^s/A^;  
asset                                                 资产，财产 6xu%M&h t  
asset restructuring                             资产重组 WZ UeW*#=  
assignment of duties                                 职责的划分 l)V646-O,~  
assistant                                     助理，助理人员 l
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associated company                                 联属公司，联营公司 EBpg  
association                                        联合，结合；协会，社团 {a(<E8-^  
assumption                                       假设，假定 E CPSE{  
at a given date                                         在某一特定时日 ypx`!2Q$  
attestation                                         鉴证，公证 =`l><  
attestation service                             鉴证服务 x!u6LDq0  
audit adjustment                                审计调整 !
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audit areas                                        审计领域 y(=0  
audit conclusion                                审计结论 .I%B$eH  
audit effectiveness                             审计效果 Uh'W d_?  
audit efficiency                                  审计效率 .`oKd@I*"  
audit engagement letter                      审计业务约定书 5[~C!t ;  
audit evidence                                          审计证据
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audit fee                                    审计费 7mL1$i6=  
audit files                                          审计档案 qJR8fQ
  
audit findings                                     审计中发现的事项 !e('T@^u6u  
audit implementation stage                        审计实施阶段 <"av 
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audit mark                                        审计标识 }&%&0$%  
audit materiality                                 审计重要性 pqe%tRH{  
audit method                                     审计方法 ,2P/[ :  
audit objective                                         审计目标，审计目的 wV,=hMTd&\  
audit of financial statements                      会计报表审计，财务报表审计 %cASk>
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audit opinion                                     审计意见 PmT<S,}L  
audit period                                      被审计期间，被审计年度 e'
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audit plan                                          审计计划 6mjD@  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~e Uv.I/  
audit planning stage                                  审计计划阶段 'Z nJdj  
audit procedure                                审计程序 l!ZzJ&  
audit programme                               审计程序表，具体审计计划 ac8su0  
audit report                                       审计报告 >
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 Se(apQH  
audit report with a qualified opinion                 有保留意见的审计报告 Ad4-aWH  
audit report with an adverse opinion                否定意见的审计报告 Ld=6'C8ud  
audit report with dual dates                      双重日期审计报告 (V"7H  
audit reporting stage                                 审计报告阶段 A[f`xE  
audit responsibility                                   审计责任 ZL9|/ PY  
audit results                                      审计结果 = UxKa`  
audit risk                                          审计风险 _V` QvnT}  
audit sampling                                          审计抽样 ~}Z{hs)  
audit sampling techniques                         审计抽样方法，审计抽样技术 &+/$~@OK  
audit strategies                                  审计策略 NC|VZwQtm  
audit summary                                         审计总结，审计小结 w7~&Xxa/  
audit team                                         审计小组 8_3WCbe/  
audit test                                    审计测试 t`1~5#?Du(  
audit trail                                          审计轨迹 vb`:  
audit work                                        审计工作 s*vtCdrE.  
audit working paper                                 审计工作底稿 ~-~iCIa Tb  
audited financial statement                        审计会计报表，已审计财务报表 l{V(Y$xp3  
Auditing Guidelines (the～)                      审计规范指南 q'jInwY|x  
auditing standards                             审计准则 l!IN#|{(  
audit-oriented working paper                          (审计)业务类工作底稿 lNvxt6@s  
authorisation                                     授权 E Dg; s-T=  
authorisation of transaction                       交易的授权 4hUUQ;xj  
availability                                         可获得性 4n%|h-!8  
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balance                                      余额；差额；平衡 > Qh#pn*  
balance sheet                                    资产负债表 ^L'<%_#.  
bank                                                 银行 %gTY7LIe1z  
bank account                                    银行账户，银行户头 H)K.2Q  
bank statement                                 银行对账单 F^Mt}`O  
barter transaction                              易货交易，以物换物交易 `Vh& XH\S  
basis of audit                                    审计依据 TaZlfe5z  
basis of preparation                                (会计报表的)编制基础
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book of account                               账目，账簿 2-:`lrVd  
borrowing                                         借款，贷款，借债 5=;'LW
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branch                                              分支，分支机构，分店 0:eK}tC  
brought forward                                (账户余额等的)承上年，承上期，承上页 (KR.dxzjf  
budget                                              预算  Sbj{)  
building                                      建筑物；大楼 ST\d-x  
business conditions                                  业务情况，经营情况 dkZ[~hEQG-  
business licence                               (企业等的)营业执照
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business relation                                业务关系 wT :mfS09N  
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