[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 `P43O gA  
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审计词汇英汉对照 
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ability to continue as a going concern               持续经营能力 `D,mZj/b  
acceptability                                     可接受性，可接受程度 t4H*&U  
acceptable level of detection risk                     检查风险的可接受水平 ']__V[  
acceptance of engagement                       接受委托 h2_A'  
accepting the engagement for the first time              首次接受委托 |e+r|i]  
access to asset                                         对资产的接触 ZP(T=Q  
according to                                     根据，依据，依照 &VdKL2  
account balance                                账户余额 ][V@t^  
account for                                       对……进行会计处理，核算；解释 o ?`LZd:{  
accounting                                        会计，会计学 (/^dyG|X'  
accounting advisory serve                        会计咨询服务 VTl\'>(Cl  
accounting firm                                 会计师事务所 #!>QXiyR  
accounting information                      会计信息，会计资料 
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accounting period                             会计期间 t^| GcU]  
accounting policies                                   会计政策 T$&vk#qr  
accounting professional bodies                 会计职业组织，会计职业团体 szw|`S>o  
accounting records                                   会计记录 dml,|k=  
accounting responsibility                           会计责任 dhCrcYn  
accounting service                             会计服务 @;b @O _  
accounting standards                                会计准则 LKsK!
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Accounting Standards for Business Enterprises       企业会计准则 DWXHx  
accounting system                             会计系统 `7$Sga6M  
accounting treatment                                会计处理 |Ca %dg9$@  
accuracy                                    准确性，精确性 s)-O{5;U  
additional audit procedures                      追加审计程序 :\cid]y3  
addressee                                         收件人，收信人 1F]jy  
Administration of State-owned Assets  (the～)     国有资产管理局 N;|:Ks#!  
administrative laws and regulations                 行政法规 gaC[%M  
adverse impact                                 不利影响，负面影响 E(miQ  
adverse opinion                                反对意见 $X ]t}
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advisory group                                  咨询组，顾问组 v"8i2+j  
agency fee                                        代理费，代理费用 ]uZaj?%J<  
aggregate                                          总计，合计为…… n?S~(4%  
alternation of document and record                 变造文件和记录 q!Q*T^-rO  
alternative audit procedures                      替代审计程序，备选审计程序 =
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amend                                              修改，修订 fI"OzIJV  
amortisation                                      摊销 o!Y61S(  
analytical capacity                             分析能力 Prqr,  
analytical procedures                               分析性程序 B.F~/PET  
annual financial statements                        年度会计报表，年度财务报表 X ApSKJ  
appendix                                          附录，附表 |576)  
applicable                                         适用的 W@p27Tiq  
applicable laws and regulations                 适用的法规 %Y-KjSs+l  
application systems                                  应用系统  PE&$2(  
apply consistently                              一贯地执行，一贯地实施 7Rl/F1G o}  
appropriate                                       适当的，合适的； #``Alh8  
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appropriate authorization                          适当的授权 c1}i|7/XSi  
appropriateness of audit evidence                    审计证据的适当性 ?!;i/h*{  
approval                                    批准，核准 {Z_?7J&z  
assertion                                    (会计报表上的)认定；确认 (3 ]!ZV  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Gr|IM,5P4  
asset                                                 资产，财产 wCw_aXqq  
asset restructuring                             资产重组 }:1*@7eR  
assignment of duties                                 职责的划分 L5n/eg:Q  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 >goG\y  
association                                        联合，结合；协会，社团 :S=!]l a0h  
assumption                                       假设，假定 AVi,+n  
at a given date                                         在某一特定时日 P:k!dRb9{  
attestation                                         鉴证，公证 1pJ
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attestation service                             鉴证服务 VmP5`):?b  
audit adjustment                                审计调整 U*cWNn:."  
audit areas                                        审计领域 Ox^VU2K;&.  
audit conclusion                                审计结论 IcUE=J  
audit effectiveness                             审计效果 jUCDf-_ m  
audit efficiency                                  审计效率  XM<  
audit engagement letter                      审计业务约定书 IiZXIG4H  
audit evidence                                          审计证据 :IRQouTf:,  
audit fee                                    审计费 dhmrh5Uf  
audit files                                          审计档案 LR% P\~  
audit findings                                     审计中发现的事项 U!i@XA%P  
audit implementation stage                        审计实施阶段 I7?s+vyds  
audit mark                                        审计标识 i/aj;t
  
audit materiality                                 审计重要性 P
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audit method                                     审计方法 :r+F95e  
audit objective                                         审计目标，审计目的 f,:2\b?.  
audit of financial statements                      会计报表审计，财务报表审计 a{+;&j[!  
audit opinion                                     审计意见 x>
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audit period                                      被审计期间，被审计年度 { PS|q?  
audit plan                                          审计计划 ^^kL.C Ym  
audit planning                                    编制审计计划，制定审计计划，审计计划 9YVr9BM'K  
audit planning stage                                  审计计划阶段 naiy] oY"  
audit procedure                                审计程序 Je#vu`.\\  
audit programme                               审计程序表，具体审计计划 Hr!%L*h?  
audit report                                       审计报告 7~2V5@{<  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 A}MF>.!}C  
audit report with a qualified opinion                 有保留意见的审计报告 t&
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audit report with an adverse opinion                否定意见的审计报告 )( W%Hmi  
audit report with dual dates                      双重日期审计报告 'tMS5d)4:  
audit reporting stage                                 审计报告阶段 pL`)^BJ  
audit responsibility                                   审计责任 7da~+(yhr  
audit results                                      审计结果  R7ExMJw  
audit risk                                          审计风险 nAk;a|Q  
audit sampling                                          审计抽样 6;p"xC-  
audit sampling techniques                         审计抽样方法，审计抽样技术 L]3gHq  
audit strategies                                  审计策略 ]6;oS-4gu?  
audit summary                                         审计总结，审计小结 z]n&,q,5g  
audit team                                         审计小组 )mE67{YJh~  
audit test                                    审计测试 {IT;g9x  
audit trail                                          审计轨迹 <-N7Skkk!  
audit work                                        审计工作 A1
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audit working paper                                 审计工作底稿 jOU1F 1  
audited financial statement                        审计会计报表，已审计财务报表 $##
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Auditing Guidelines (the～)                      审计规范指南
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auditing standards                             审计准则 LhQidvCNJ  
audit-oriented working paper                          (审计)业务类工作底稿 !Tu4V\^~A  
authorisation                                     授权 Na{&aqdz  
authorisation of transaction                       交易的授权 #r;uM+   
availability                                         可获得性 Qvm[2mb  
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balance                                      余额；差额；平衡 ],w+4;+  
balance sheet                                    资产负债表 k*o>ZpjNH  
bank                                                 银行 w02t9vz  
bank account                                    银行账户，银行户头 BTa#}LBZ+  
bank statement                                 银行对账单 u#`'|ko\9  
barter transaction                              易货交易，以物换物交易 *>J45U(6:  
basis of audit                                    审计依据 aK k0kC  
basis of preparation                                (会计报表的)编制基础 MVZ9x%  
book of account                               账目，账簿 S'(Hl}h!.  
borrowing                                         借款，贷款，借债 @2R+?2 j  
branch                                              分支，分支机构，分店 4 ky/a1y-  
brought forward                                (账户余额等的)承上年，承上期，承上页 ~[`*)(4E  
budget                                              预算 5gH'CzU?  
building                                      建筑物；大楼 f$]ttU U  
business conditions                                  业务情况，经营情况 :B1a2Y^"  
business licence                               (企业等的)营业执照 q a}=p  
business relation                                业务关系 7,,#f&jP  
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