[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 wy yWyf
  
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审计词汇英汉对照 Mc=$/ o  
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ability to continue as a going concern               持续经营能力 |h-QP#]/  
acceptability                                     可接受性，可接受程度 e7@ojOQ%  
acceptable level of detection risk                     检查风险的可接受水平 MTsM]o  
acceptance of engagement                       接受委托 >go,K{cK6  
accepting the engagement for the first time              首次接受委托 JX-' mV`  
access to asset                                         对资产的接触 w0ht  
according to                                     根据，依据，依照 K$>%e36Cc  
account balance                                账户余额 _XG/Pp)  
account for                                       对……进行会计处理，核算；解释 <d,b'<z s  
accounting                                        会计，会计学 X59:C3c  
accounting advisory serve                        会计咨询服务 !LggIk1  
accounting firm                                 会计师事务所 nKS7Q1+  
accounting information                      会计信息，会计资料 b8~Bazk  
accounting period                             会计期间 ? K;dp  
accounting policies                                   会计政策 D6%J\C13`  
accounting professional bodies                 会计职业组织，会计职业团体 $AfM>+GQ`n  
accounting records                                   会计记录 <%($7VMev  
accounting responsibility                           会计责任 ,#Iu 7di  
accounting service                             会计服务 [f)cL6AeF  
accounting standards                                会计准则 8s"%u )  
Accounting Standards for Business Enterprises       企业会计准则 kB3H="3[[  
accounting system                             会计系统 /~}}"zx&  
accounting treatment                                会计处理 ~T9/#-e>BF  
accuracy                                    准确性，精确性 /h+8A',  
additional audit procedures                      追加审计程序 I`p+Qt  
addressee                                         收件人，收信人 O]lSWEe  
Administration of State-owned Assets  (the～)     国有资产管理局 hHN'w73z  
administrative laws and regulations                 行政法规 PRr2F-!P  
adverse impact                                 不利影响，负面影响 w,w{/T +B  
adverse opinion                                反对意见 #i@;J]x(  
advisory group                                  咨询组，顾问组 xGu r  
agency fee                                        代理费，代理费用 H(bs$C4F  
aggregate                                          总计，合计为…… nTuJEFn{  
alternation of document and record                 变造文件和记录 WfWN(:dF  
alternative audit procedures                      替代审计程序，备选审计程序 pNOwDJtK  
amend                                              修改，修订 }vZ+A
 
amortisation                                      摊销 t0o`-d(  
analytical capacity                             分析能力

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analytical procedures                               分析性程序 Z9MdD>uwi  
annual financial statements                        年度会计报表，年度财务报表 f%Ns[S~r  
appendix                                          附录，附表 H18Tn!RDS  
applicable                                         适用的 UF?H>Y&  
applicable laws and regulations                 适用的法规 !u_Y7i3^  
application systems                                  应用系统 wp#'nO  
apply consistently                              一贯地执行，一贯地实施 
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appropriate                                       适当的，合适的； N03HQ
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appropriate authorization                          适当的授权 =4[v3Qx  
appropriateness of audit evidence                    审计证据的适当性 AmaT0tzJC  
approval                                    批准，核准 <\Eh1[F  
assertion                                    (会计报表上的)认定；确认 ,RJtm%w  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9^,Lc1"M>  
asset                                                 资产，财产 j/>$,   
asset restructuring                             资产重组 :A1{d?B  
assignment of duties                                 职责的划分 '$|[R 98  
assistant                                     助理，助理人员 _z'u pb&  
associated company                                 联属公司，联营公司 XM1WfjE\  
association                                        联合，结合；协会，社团 $]{k+ Jf  
assumption                                       假设，假定 (5R?#vj  
at a given date                                         在某一特定时日 WOQP$D9  
attestation                                         鉴证，公证 [ JpKSTg[
 
attestation service                             鉴证服务 lL{5SH<Q  
audit adjustment                                审计调整 f #?fxUH~  
audit areas                                        审计领域 yHs-h   
audit conclusion                                审计结论 R#2t)y  
audit effectiveness                             审计效果 YQ39A_e g  
audit efficiency                                  审计效率 vg D77  
audit engagement letter                      审计业务约定书 kB/D!1 "  
audit evidence                                          审计证据 
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audit fee                                    审计费 ?**+e%$$  
audit files                                          审计档案 ?*E'^~,H)  
audit findings                                     审计中发现的事项 l7W 6qNB  
audit implementation stage                        审计实施阶段 0o+6Q8q  
audit mark                                        审计标识 }D7I3]2>  
audit materiality                                 审计重要性 jgbLN/_{  
audit method                                     审计方法 wS4.8iJ  
audit objective                                         审计目标，审计目的 (@t(?Js  
audit of financial statements                      会计报表审计，财务报表审计 R(2tlZ  
audit opinion                                     审计意见 !OBEM1~ 1  
audit period                                      被审计期间，被审计年度 VCn{mp*h  
audit plan                                          审计计划 pV20oSJ Nt  
audit planning                                    编制审计计划，制定审计计划，审计计划 kBYNf =  
audit planning stage                                  审计计划阶段 UG2nX3?  
audit procedure                                审计程序 T(e!_VY|m  
audit programme                               审计程序表，具体审计计划 nx8a$vI-TY  
audit report                                       审计报告 {.QEc0-  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s0DGC  
audit report with a qualified opinion                 有保留意见的审计报告 Z2TL#@  
audit report with an adverse opinion                否定意见的审计报告 R$[#+X!  
audit report with dual dates                      双重日期审计报告 D&}3$ 7>  
audit reporting stage                                 审计报告阶段 O>^C4c!  
audit responsibility                                   审计责任 31rx-D8o  
audit results                                      审计结果 W0epAGrB  
audit risk                                          审计风险 v=_6XF  
audit sampling                                          审计抽样 t*>R`,j  
audit sampling techniques                         审计抽样方法，审计抽样技术 qxFB%KqU  
audit strategies                                  审计策略 ZHGC6a!a  
audit summary                                         审计总结，审计小结 ix(=3/Dgz  
audit team                                         审计小组 H2um|6>  
audit test                                    审计测试 PNaay:a|  
audit trail                                          审计轨迹 ,!dh2xNH
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audit work                                        审计工作 } p&&_?  
audit working paper                                 审计工作底稿 tZ^Ou89:rG  
audited financial statement                        审计会计报表，已审计财务报表 |g #K]v  
Auditing Guidelines (the～)                      审计规范指南 r :F
  
auditing standards                             审计准则 F8;dKyT?q  
audit-oriented working paper                          (审计)业务类工作底稿 ~.UrL(l=  
authorisation                                     授权 TiYnc3Bz}J  
authorisation of transaction                       交易的授权 &4b&X0pU  
availability                                         可获得性 xKQ+{"?-^g  
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balance                                      余额；差额；平衡 q o\?o   
balance sheet                                    资产负债表 WAn~+=Ax  
bank                                                 银行 :{IO=^D=$  
bank account                                    银行账户，银行户头 1jc, Y.mP  
bank statement                                 银行对账单 =$nB/K,8AX  
barter transaction                              易货交易，以物换物交易 qIY~dQ|  
basis of audit                                    审计依据 ?Rj~f{%g  
basis of preparation                                (会计报表的)编制基础 w9,iq@  
book of account                               账目，账簿 :,J}z~I,lB  
borrowing                                         借款，贷款，借债 T}"6wywM  
branch                                              分支，分支机构，分店 L ]w/P|  
brought forward                                (账户余额等的)承上年，承上期，承上页 &2`Fn!m  
budget                                              预算 O2BW6Wc  
building                                      建筑物；大楼 b|+wc6   
business conditions                                  业务情况，经营情况 J2j U4mR  
business licence                               (企业等的)营业执照 rk7QZVE  
business relation                                业务关系 _>9.v%5cs(  
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