[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 N` aF{3[  
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审计词汇英汉对照 P`#Z9 HM4  
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ability to continue as a going concern               持续经营能力 LEW'G"+  
acceptability                                     可接受性，可接受程度 _@ *+~9%8p  
acceptable level of detection risk                     检查风险的可接受水平 58%#DX34M  
acceptance of engagement                       接受委托 F#5B<I  
accepting the engagement for the first time              首次接受委托 "*LD 3  
access to asset                                         对资产的接触 sXi=70o  
according to                                     根据，依据，依照 )Psb>'X  
account balance                                账户余额 F;gx%[$GX  
account for                                       对……进行会计处理，核算；解释 OH5>vV'i  
accounting                                        会计，会计学 h3*Zfl<]  
accounting advisory serve                        会计咨询服务 /%0<p,T  
accounting firm                                 会计师事务所 C0S^h<iSe*  
accounting information                      会计信息，会计资料 YyTSyP4  
accounting period                             会计期间 cU{e`<xjA  
accounting policies                                   会计政策 e*bH0';q  
accounting professional bodies                 会计职业组织，会计职业团体 -8r  
accounting records                                   会计记录 Vs
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accounting responsibility                           会计责任
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accounting service                             会计服务 ]wKzE4Z/  
accounting standards                                会计准则 Ps%qfL\  
Accounting Standards for Business Enterprises       企业会计准则 0Z0:,!  
accounting system                             会计系统 Z^]|o<.<I  
accounting treatment                                会计处理 {e+- vl  
accuracy                                    准确性，精确性 " R-!(9k^`  
additional audit procedures                      追加审计程序 x~GQV^(l3  
addressee                                         收件人，收信人 g.'yZvaP  
Administration of State-owned Assets  (the～)     国有资产管理局 n|b5? 3  
administrative laws and regulations                 行政法规 3}@_hS"^8  
adverse impact                                 不利影响，负面影响 s3]?8hXd  
adverse opinion                                反对意见 C?i >.t  
advisory group                                  咨询组，顾问组 d}JP!xf%  
agency fee                                        代理费，代理费用 ow0!%|fO  
aggregate                                          总计，合计为…… -O&CI)`;B  
alternation of document and record                 变造文件和记录 +)j
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alternative audit procedures                      替代审计程序，备选审计程序 hGbj0  
amend                                              修改，修订 +hE(Ra#  
amortisation                                      摊销 xdf82)  
analytical capacity                             分析能力 <{2e#
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analytical procedures                               分析性程序 qTAc[Ko  
annual financial statements                        年度会计报表，年度财务报表 FBpH21|/y  
appendix                                          附录，附表 Ma8_:7`>O  
applicable                                         适用的 lu#LCG-.  
applicable laws and regulations                 适用的法规 ZTU&,1Y;  
application systems                                  应用系统 $ &P>r  
apply consistently                              一贯地执行，一贯地实施  )$` wIp  
appropriate                                       适当的，合适的； UTf9S>HS  
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appropriate authorization                          适当的授权 6_d.Yfbq  
appropriateness of audit evidence                    审计证据的适当性 -i4&v7"  
approval                                    批准，核准 -S$1Yn  
assertion                                    (会计报表上的)认定；确认 -K rxMi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9*E7}b,  
asset                                                 资产，财产 *P 3V  
asset restructuring                             资产重组 8E4mA5@  
assignment of duties                                 职责的划分 81hbk((  
assistant                                     助理，助理人员 -s|}Rh?Y  
associated company                                 联属公司，联营公司 B*~5)}1op  
association                                        联合，结合；协会，社团 `; l?12|X  
assumption                                       假设，假定 /Nr*`l  
at a given date                                         在某一特定时日 OvUI@,Ef  
attestation                                         鉴证，公证 ?gPKcjgoH!  
attestation service                             鉴证服务
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audit adjustment                                审计调整 59zENUYl  
audit areas                                        审计领域 sf]s",t~J  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 ,oNOC3U  
audit efficiency                                  审计效率 /;tPNp{!dw  
audit engagement letter                      审计业务约定书 9elga"4:'  
audit evidence                                          审计证据 YKbaf(K)9  
audit fee                                    审计费 ?UK|>9y}Z  
audit files                                          审计档案 hFk3[zTy  
audit findings                                     审计中发现的事项 ~}!3G  
audit implementation stage                        审计实施阶段 zOV=9"~{  
audit mark                                        审计标识 <L{(Mj%Z  
audit materiality                                 审计重要性 \~BDm  
audit method                                     审计方法 N?5x9duK  
audit objective                                         审计目标，审计目的 sTOa  
audit of financial statements                      会计报表审计，财务报表审计 uP<0WCN  
audit opinion                                     审计意见 hzI|A~MFB  
audit period                                      被审计期间，被审计年度 ?%VI{[y#>  
audit plan                                          审计计划 -F=v6N{  
audit planning                                    编制审计计划，制定审计计划，审计计划 U,+[5sbo  
audit planning stage                                  审计计划阶段 ]$p{I)d&  
audit procedure                                审计程序 Wm H~m k"  
audit programme                               审计程序表，具体审计计划 `xz<>g9e  
audit report                                       审计报告 ?6nF~9Z'  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 w~#nYM=fP!  
audit report with a qualified opinion                 有保留意见的审计报告 ^/5XZ} *  
audit report with an adverse opinion                否定意见的审计报告 FSRm|  
audit report with dual dates                      双重日期审计报告 ? tfT8$
  
audit reporting stage                                 审计报告阶段 i 9g>9  
audit responsibility                                   审计责任 DAwqo.m  
audit results                                      审计结果 s;1]tD  
audit risk                                          审计风险 |A%<Z(  
audit sampling                                          审计抽样 }gkM^*$:%  
audit sampling techniques                         审计抽样方法，审计抽样技术 11|Rdd+}  
audit strategies                                  审计策略 f5 0L,4,  
audit summary                                         审计总结，审计小结 Y-'78BJk  
audit team                                         审计小组 hoT/KWD,  
audit test                                    审计测试 f30Pi1/h=c  
audit trail                                          审计轨迹 BC,.^"fA6  
audit work                                        审计工作 peJKNX.!q  
audit working paper                                 审计工作底稿 XyMG.r-,  
audited financial statement                        审计会计报表，已审计财务报表 ^m/14MN|  
Auditing Guidelines (the～)                      审计规范指南 Q#
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auditing standards                             审计准则 ,*]d~Y  
audit-oriented working paper                          (审计)业务类工作底稿 `xiCm':  
authorisation                                     授权 6{,HiY  
authorisation of transaction                       交易的授权 kQaSbpNmH  
availability                                         可获得性 ^1Xt]T`e  
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balance                                      余额；差额；平衡 cEe?*\G  
balance sheet                                    资产负债表 *jMk/9oa<N  
bank                                                 银行 XE3'`D!  
bank account                                    银行账户，银行户头 ;Nr]X  
bank statement                                 银行对账单 ;f,c't@w  
barter transaction                              易货交易，以物换物交易 ;.wX@  
basis of audit                                    审计依据 _SACqamo5s  
basis of preparation                                (会计报表的)编制基础 |! q$_at  
book of account                               账目，账簿 tA$)cg+.  
borrowing                                         借款，贷款，借债 YUQtMf9  
branch                                              分支，分支机构，分店 7O`o ovW$  
brought forward                                (账户余额等的)承上年，承上期，承上页 /H:I 68~  
budget                                              预算 jKZt~I  
building                                      建筑物；大楼 f'q 28lVf  
business conditions                                  业务情况，经营情况 xyH/e* a  
business licence                               (企业等的)营业执照 b dJ+@r  
business relation                                业务关系 y fSM  
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