[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 12xP)*:$  
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审计词汇英汉对照 Qmx~_  
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ability to continue as a going concern               持续经营能力 / i2-h  
acceptability                                     可接受性，可接受程度 X]"OW  
acceptable level of detection risk                     检查风险的可接受水平  r~_ /Jj  
acceptance of engagement                       接受委托 +STzG/9#  
accepting the engagement for the first time              首次接受委托 kQlcT"R  
access to asset                                         对资产的接触 !BuJC$  
according to                                     根据，依据，依照 fZ:rz;tM  
account balance                                账户余额 %P,^}h7  
account for                                       对……进行会计处理，核算；解释 igj@{FN  
accounting                                        会计，会计学 *js$r+4  
accounting advisory serve                        会计咨询服务 @b\_696.  
accounting firm                                 会计师事务所 C,v c aC?  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 6FIoWG"x  
accounting policies                                   会计政策 S&]<;N_B  
accounting professional bodies                 会计职业组织，会计职业团体 ={@ @`yP^$  
accounting records                                   会计记录 WTv\HI2X !  
accounting responsibility                           会计责任 T KL(97)<  
accounting service                             会计服务 k:)u7A+  
accounting standards                                会计准则 /1#Q=T  
Accounting Standards for Business Enterprises       企业会计准则 Mqf}Aiqk;  
accounting system                             会计系统 V^/^OR4k  
accounting treatment                                会计处理 )TG0m= *  
accuracy                                    准确性，精确性 i3&B%JiLX  
additional audit procedures                      追加审计程序 ^_h
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addressee                                         收件人，收信人 h]DECd{  
Administration of State-owned Assets  (the～)     国有资产管理局 )r,R !8  
administrative laws and regulations                 行政法规 rIfGmh%H  
adverse impact                                 不利影响，负面影响 ~w9
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adverse opinion                                反对意见 7oLf5V1~  
advisory group                                  咨询组，顾问组 $RNUr \9A  
agency fee                                        代理费，代理费用 ^*ezj1  
aggregate                                          总计，合计为…… o/9LK  
alternation of document and record                 变造文件和记录 jP.b oj_u*  
alternative audit procedures                      替代审计程序，备选审计程序 15T[J%7
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amend                                              修改，修订 }cK~=@7tK  
amortisation                                      摊销 v:Z4z6M-  
analytical capacity                             分析能力 /A))"D  
analytical procedures                               分析性程序 9f%y)[ \  
annual financial statements                        年度会计报表，年度财务报表 Cm<j*Cnl  
appendix                                          附录，附表 !"x7r e  
applicable                                         适用的 ~TFYlV  
applicable laws and regulations                 适用的法规 -@V"i~g<e  
application systems                                  应用系统 "~2#!bK7  
apply consistently                              一贯地执行，一贯地实施 IgR"euU  
appropriate                                       适当的，合适的； 
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appropriate authorization                          适当的授权 ck
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appropriateness of audit evidence                    审计证据的适当性 :htq%gPex9  
approval                                    批准，核准 D<3V#Opw  
assertion                                    (会计报表上的)认定；确认 chMc(.cN0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VMye5 P  
asset                                                 资产，财产 *:tjxC  
asset restructuring                             资产重组 hB}h-i(u  
assignment of duties                                 职责的划分 /b:t;0G  
assistant                                     助理，助理人员 M$4=q((0  
associated company                                 联属公司，联营公司 @?7{%j*  
association                                        联合，结合；协会，社团 ?7nr\g"g(  
assumption                                       假设，假定 oBNX8%5w
 
at a given date                                         在某一特定时日 }wOpPN[4  
attestation                                         鉴证，公证 K7xWE,y  
attestation service                             鉴证服务 [kuVQ$)  
audit adjustment                                审计调整 @-&( TRbZo  
audit areas                                        审计领域 hN_f h J  
audit conclusion                                审计结论 4,F

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audit effectiveness                             审计效果 >AzWM .r  
audit efficiency                                  审计效率 vG<pc_ak
 
audit engagement letter                      审计业务约定书 7Cd_zZ  
audit evidence                                          审计证据 _:Jp* z  
audit fee                                    审计费 ?X#/1X%u:  
audit files                                          审计档案
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audit findings                                     审计中发现的事项 ]dbSa1?  
audit implementation stage                        审计实施阶段 k8 ;uC~L  
audit mark                                        审计标识 b~r{J5x@  
audit materiality                                 审计重要性 jWK@NXMH  
audit method                                     审计方法 Z 5)_B,E:X  
audit objective                                         审计目标，审计目的 ^>X)"'0+  
audit of financial statements                      会计报表审计，财务报表审计 9sU+
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audit opinion                                     审计意见 Ed^uA+D  
audit period                                      被审计期间，被审计年度 <{cNgKd9
 
audit plan                                          审计计划 7{An@hNh  
audit planning                                    编制审计计划，制定审计计划，审计计划 '-PMF~~S  
audit planning stage                                  审计计划阶段 mo;)0Vq2l  
audit procedure                                审计程序 S'!q}|7X3  
audit programme                               审计程序表，具体审计计划 [l':G]  
audit report                                       审计报告 z{@R.'BD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N=T.l*8  
audit report with a qualified opinion                 有保留意见的审计报告 4j@i%  
audit report with an adverse opinion                否定意见的审计报告 ! FR%QGn1  
audit report with dual dates                      双重日期审计报告 {;&B^uz ]  
audit reporting stage                                 审计报告阶段 .;HIEj zq  
audit responsibility                                   审计责任 Z6^QB@moj  
audit results                                      审计结果 ```d:f  
audit risk                                          审计风险 )XP#W|;  
audit sampling                                          审计抽样 (/SGT$#8  
audit sampling techniques                         审计抽样方法，审计抽样技术 Q'|0
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audit strategies                                  审计策略 $Eio$TI  
audit summary                                         审计总结，审计小结 3T|Y}  
audit team                                         审计小组 #`La|a.-  
audit test                                    审计测试 )_77>f
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audit trail                                          审计轨迹 ,jRcl!n`  
audit work                                        审计工作 WG
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audit working paper                                 审计工作底稿 s!#HZK  
audited financial statement                        审计会计报表，已审计财务报表 aUW/1nQHa  
Auditing Guidelines (the～)                      审计规范指南 wqlcLIJPR  
auditing standards                             审计准则 ~^I\crx,U%  
audit-oriented working paper                          (审计)业务类工作底稿 i s L{9^  
authorisation                                     授权 }pMP!%|  
authorisation of transaction                       交易的授权 6ORY`Pe7P|  
availability                                         可获得性 WY+(]Wkao  
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balance                                      余额；差额；平衡 P_p6GT:5  
balance sheet                                    资产负债表 K1T1@ j  
bank                                                 银行 &P 8!]:  
bank account                                    银行账户，银行户头 r8uqcKfU  
bank statement                                 银行对账单 tu\mFHvl g  
barter transaction                              易货交易，以物换物交易 'h-3V8m^e  
basis of audit                                    审计依据 m|pTn#*`  
basis of preparation                                (会计报表的)编制基础 E'5Ajtw;  
book of account                               账目，账簿 VpkD'<G  
borrowing                                         借款，贷款，借债 Y4mC_4EU  
branch                                              分支，分支机构，分店 \\jIl3Z  
brought forward                                (账户余额等的)承上年，承上期，承上页 h|bqyu  
budget                                              预算 cYGRy,'gH  
building                                      建筑物；大楼 I4)Nb WQ  
business conditions                                  业务情况，经营情况 +}Xr1fr{jw  
business licence                               (企业等的)营业执照 ZCm1+Y$  
business relation                                业务关系 [2Iau1<@  
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