[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 1oej<67PdJ  
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审计词汇英汉对照 8Y.qP"
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ability to continue as a going concern               持续经营能力 pOXI*0_g.  
acceptability                                     可接受性，可接受程度 ]JjS$VMauX  
acceptable level of detection risk                     检查风险的可接受水平 (|K+1R  
acceptance of engagement                       接受委托 Qdq;C,}Ai.  
accepting the engagement for the first time              首次接受委托 dGYR  'x  
access to asset                                         对资产的接触 1H-Y3G>jN  
according to                                     根据，依据，依照  x<gmDy*  
account balance                                账户余额 %-blx)Pc  
account for                                       对……进行会计处理，核算；解释 |${4sUR  
accounting                                        会计，会计学 P}}G9^  
accounting advisory serve                        会计咨询服务 7P+1W \  
accounting firm                                 会计师事务所 {6v.(Zlh$  
accounting information                      会计信息，会计资料 J:N(U0U  
accounting period                             会计期间 =G:Krc8w@  
accounting policies                                   会计政策 qU!dg  
accounting professional bodies                 会计职业组织，会计职业团体 ZLT?G  
accounting records                                   会计记录 {P8d^=#q  
accounting responsibility                           会计责任 y>y2,x+[  
accounting service                             会计服务 Xe%J{  
accounting standards                                会计准则 bgi_QB#k\  
Accounting Standards for Business Enterprises       企业会计准则 ?Fl}@EA#M  
accounting system                             会计系统 k~
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accounting treatment                                会计处理 |@X^_L.!  
accuracy                                    准确性，精确性 TRGpE9i  
additional audit procedures                      追加审计程序 v`Jt+?I  
addressee                                         收件人，收信人 x vs=T  
Administration of State-owned Assets  (the～)     国有资产管理局 $Y|OGZH8E  
administrative laws and regulations                 行政法规 tTy!o=  
adverse impact                                 不利影响，负面影响 Y1-dpML   
adverse opinion                                反对意见 R'k`0  
advisory group                                  咨询组，顾问组 L;RE5YrH%6  
agency fee                                        代理费，代理费用 ~#sD2b`0  
aggregate                                          总计，合计为…… YRlfU5  
alternation of document and record                 变造文件和记录 -i`jS_-Cv-  
alternative audit procedures                      替代审计程序，备选审计程序 _ p\L,No  
amend                                              修改，修订 1%+-}yo<  
amortisation                                      摊销
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analytical capacity                             分析能力 [A7TSN  
analytical procedures                               分析性程序 8gP1]xD  
annual financial statements                        年度会计报表，年度财务报表 mKZzSd)p  
appendix                                          附录，附表 (SyD)G\rj  
applicable                                         适用的 ty,oj33  
applicable laws and regulations                 适用的法规 +-j-)WU?,  
application systems                                  应用系统 a<<4gXx  
apply consistently                              一贯地执行，一贯地实施 NfvPE]S  
appropriate                                       适当的，合适的； )%K<pIk  
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appropriate authorization                          适当的授权 #%"G[
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appropriateness of audit evidence                    审计证据的适当性 j ;3I`:  
approval                                    批准，核准 4aS}b3=n  
assertion                                    (会计报表上的)认定；确认 G!Zb27u+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 y!=,u  
asset                                                 资产，财产 )dkU4]  
asset restructuring                             资产重组 M@cFcykK  
assignment of duties                                 职责的划分 . ^wpfS  
assistant                                     助理，助理人员 `9^tuR,  
associated company                                 联属公司，联营公司 [7vV#s3kJ  
association                                        联合，结合；协会，社团 r^~+<"  
assumption                                       假设，假定 JY"jj}H]|  
at a given date                                         在某一特定时日 o]<Z
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attestation                                         鉴证，公证 sUG!dwqqd  
attestation service                             鉴证服务 3ay},3MCV%  
audit adjustment                                审计调整 3+
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audit areas                                        审计领域 pp@ Owpb  
audit conclusion                                审计结论 ;:6\w!fc  
audit effectiveness                             审计效果 hp~q!Q1=  
audit efficiency                                  审计效率 R(wUu#n$  
audit engagement letter                      审计业务约定书 oPKLr31zt  
audit evidence                                          审计证据 u_k[<&$  
audit fee                                    审计费 z5jw\jBD  
audit files                                          审计档案 UGO#o`.G}  
audit findings                                     审计中发现的事项 (.4lsKN<  
audit implementation stage                        审计实施阶段 h$02#(RHJ  
audit mark                                        审计标识 ~&<#H+O  
audit materiality                                 审计重要性 *BsK6iV b  
audit method                                     审计方法 QF>T)1&J[7  
audit objective                                         审计目标，审计目的 :*Wq%Y=  
audit of financial statements                      会计报表审计，财务报表审计 DG;7+2U  
audit opinion                                     审计意见 sy"}25s  
audit period                                      被审计期间，被审计年度 gA2Wo+\^bq  
audit plan                                          审计计划 ["3dr@T9Z  
audit planning                                    编制审计计划，制定审计计划，审计计划 w)EY j+L  
audit planning stage                                  审计计划阶段 j
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audit procedure                                审计程序 UY(T>4H+h  
audit programme                               审计程序表，具体审计计划 D>7a0p784  
audit report                                       审计报告 b}
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 *5fe
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audit report with a qualified opinion                 有保留意见的审计报告 /7 UvV60  
audit report with an adverse opinion                否定意见的审计报告 ME)Tx3d  
audit report with dual dates                      双重日期审计报告 1wR[nBg*|  
audit reporting stage                                 审计报告阶段 !l%:  
audit responsibility                                   审计责任 {M**a  
audit results                                      审计结果 &r1(1<  
audit risk                                          审计风险 ,31 ? Aa  
audit sampling                                          审计抽样 ?h}NL5a  
audit sampling techniques                         审计抽样方法，审计抽样技术 RDdnOzx  
audit strategies                                  审计策略 ,';|CGI cP  
audit summary                                         审计总结，审计小结 :c/54Ss~  
audit team                                         审计小组 (tg.]q_=u  
audit test                                    审计测试 ;%e)t[5  
audit trail                                          审计轨迹 {'IO  
audit work                                        审计工作 es)^^kGj6f  
audit working paper                                 审计工作底稿 Pe _O(  
audited financial statement                        审计会计报表，已审计财务报表 ,:t,$A  
Auditing Guidelines (the～)                      审计规范指南 :H]d1  
auditing standards                             审计准则 kvwnqaX  
audit-oriented working paper                          (审计)业务类工作底稿 -EiTP:A  
authorisation                                     授权 .iy4 (P4  
authorisation of transaction                       交易的授权 ,6>3aD1w~q  
availability                                         可获得性 `p()ko  
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balance                                      余额；差额；平衡 ZO<,V  
balance sheet                                    资产负债表 OFtaOjsyUa  
bank                                                 银行 Z}S[
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bank account                                    银行账户，银行户头 Skt-5S#  
bank statement                                 银行对账单 &s".hP6  
barter transaction                              易货交易，以物换物交易 %/A>'p,~  
basis of audit                                    审计依据 c>LP}PGk  
basis of preparation                                (会计报表的)编制基础 =dGp&9K,fw  
book of account                               账目，账簿 K%J ?'-  
borrowing                                         借款，贷款，借债 Q a (Sb  
branch                                              分支，分支机构，分店 roQI;gq^  
brought forward                                (账户余额等的)承上年，承上期，承上页 (h0@;@@7hW  
budget                                              预算 R/~!km  
building                                      建筑物；大楼 d0>U-.  
business conditions                                  业务情况，经营情况 ~[Tcl  
business licence                               (企业等的)营业执照 =ANr|d  
business relation                                业务关系 " aG6u
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