[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  t* Ct*  
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审计词汇英汉对照 `Gv\"|Gn  
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ability to continue as a going concern               持续经营能力 RK- bsf  
acceptability                                     可接受性，可接受程度 Pl/Xh0
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acceptable level of detection risk                     检查风险的可接受水平 %J2Ad  
acceptance of engagement                       接受委托 tf7HhOCYX  
accepting the engagement for the first time              首次接受委托 c&wg`1{Hal  
access to asset                                         对资产的接触 <eMqg u  
according to                                     根据，依据，依照 ]@Y!,bw&  
account balance                                账户余额 !;8Y?c-D  
account for                                       对……进行会计处理，核算；解释 tnUfi8\ob  
accounting                                        会计，会计学 o_Z 9\'u  
accounting advisory serve                        会计咨询服务 I)1ih  
accounting firm                                 会计师事务所 d #1&"(   
accounting information                      会计信息，会计资料 5B|.cOE  
accounting period                             会计期间 p
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accounting policies                                   会计政策 A z@@0  
accounting professional bodies                 会计职业组织，会计职业团体 R98YGW_ dT  
accounting records                                   会计记录 w;}5B~).  
accounting responsibility                           会计责任 bP-(N14x+  
accounting service                             会计服务 hd'fWFWN  
accounting standards                                会计准则 @k;65'"Q  
Accounting Standards for Business Enterprises       企业会计准则 \Y"S4<"R  
accounting system                             会计系统 @&m]:GR  
accounting treatment                                会计处理 )t+pwh!8  
accuracy                                    准确性，精确性 &iw,||#  
additional audit procedures                      追加审计程序 : 8>zo  
addressee                                         收件人，收信人 4|&/#Cz^Y  
Administration of State-owned Assets  (the～)     国有资产管理局 K
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administrative laws and regulations                 行政法规 >;Oa|G  
adverse impact                                 不利影响，负面影响 cO{NiRIb  
adverse opinion                                反对意见 ;taZi
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advisory group                                  咨询组，顾问组 FJH>P\+  
agency fee                                        代理费，代理费用 vkJyD/;=  
aggregate                                          总计，合计为……
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alternation of document and record                 变造文件和记录 ^A&{g.0  
alternative audit procedures                      替代审计程序，备选审计程序 9^g8VlQdT  
amend                                              修改，修订 2~/`L=L  
amortisation                                      摊销 Z*w(
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analytical capacity                             分析能力 NLpKh1g  
analytical procedures                               分析性程序 H0inU+Ih  
annual financial statements                        年度会计报表，年度财务报表 aWimg6q  
appendix                                          附录，附表 3HXeBW  
applicable                                         适用的 MVzj7~+  
applicable laws and regulations                 适用的法规 Hk+44  
application systems                                  应用系统 V0m1>{  
apply consistently                              一贯地执行，一贯地实施 EsWB|V>  
appropriate                                       适当的，合适的； {@L{l1|0  
征用，挪用 )|v du  
appropriate authorization                          适当的授权 yB
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appropriateness of audit evidence                    审计证据的适当性 vcy1itY  
approval                                    批准，核准 KL?<lp"  
assertion                                    (会计报表上的)认定；确认 "JmbYb#Z  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 "k+ :!D  
asset                                                 资产，财产 /Z*$k{qIR&  
asset restructuring                             资产重组 =>PX~/o  
assignment of duties                                 职责的划分 s[{8:Px  
assistant                                     助理，助理人员 {(-923|,  
associated company                                 联属公司，联营公司 i| cA)  
association                                        联合，结合；协会，社团 n1|]ji[c  
assumption                                       假设，假定 >DY/CcG\P  
at a given date                                         在某一特定时日 U7f paxc-  
attestation                                         鉴证，公证 M6MxY\uM  
attestation service                             鉴证服务 "?k'S{;  
audit adjustment                                审计调整 1f^oW[w&  
audit areas                                        审计领域 a9lYX*:  
audit conclusion                                审计结论 XdIno}pN  
audit effectiveness                             审计效果 `m1stK(PO  
audit efficiency                                  审计效率 "Vc|D (g  
audit engagement letter                      审计业务约定书 M
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audit evidence                                          审计证据 l]DRJ  
audit fee                                    审计费 o|n;{zT"  
audit files                                          审计档案 Us "G X_  
audit findings                                     审计中发现的事项 W'k&DKhTqF  
audit implementation stage                        审计实施阶段 b*|?7  
audit mark                                        审计标识 `4@`G:6BL  
audit materiality                                 审计重要性 %O%;\t  
audit method                                     审计方法 |af<2(d  
audit objective                                         审计目标，审计目的 ZHA&gdK@  
audit of financial statements                      会计报表审计，财务报表审计 !#]kzS0  
audit opinion                                     审计意见 fU.hb%m)Q\  
audit period                                      被审计期间，被审计年度 A|IPQ=  
audit plan                                          审计计划 ,ag kV)H  
audit planning                                    编制审计计划，制定审计计划，审计计划 E.$//P n|1  
audit planning stage                                  审计计划阶段 HSG9|}$  
audit procedure                                审计程序 n$j B"1  
audit programme                               审计程序表，具体审计计划 `$ bQ8$+Ci  
audit report                                       审计报告 )I<VH+6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 T5pc%%q  
audit report with a qualified opinion                 有保留意见的审计报告 S WsD]rn  
audit report with an adverse opinion                否定意见的审计报告 '%Oo1:wJ  
audit report with dual dates                      双重日期审计报告 ') F@em  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任  KYccjX  
audit results                                      审计结果 @AG=Eq9<o  
audit risk                                          审计风险 Ca"i<[8  
audit sampling                                          审计抽样 ND9;%
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audit sampling techniques                         审计抽样方法，审计抽样技术 k]& I(VQ"  
audit strategies                                  审计策略 VasQ/  
audit summary                                         审计总结，审计小结 .q]K:}9!\  
audit team                                         审计小组 ]6=opvm  
audit test                                    审计测试 z SsogAx  
audit trail                                          审计轨迹 Q
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audit work                                        审计工作 z5:3.+M5  
audit working paper                                 审计工作底稿 Rx%kAt2X  
audited financial statement                        审计会计报表，已审计财务报表 N9)ERW2`*  
Auditing Guidelines (the～)                      审计规范指南 \hzx?  
auditing standards                             审计准则 Grd9yLF  
audit-oriented working paper                          (审计)业务类工作底稿 `b@"GOr  
authorisation                                     授权 OZObx  
authorisation of transaction                       交易的授权 d9 8pv%  
availability                                         可获得性 JLyFkV/  
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balance                                      余额；差额；平衡 ; zy;M5l5.  
balance sheet                                    资产负债表 @izS_I,  
bank                                                 银行 ;NJM3g0I  
bank account                                    银行账户，银行户头 4P24ySy9F  
bank statement                                 银行对账单 kr1^`>O5  
barter transaction                              易货交易，以物换物交易 lgAE`Os  
basis of audit                                    审计依据 1^;&?E  
basis of preparation                                (会计报表的)编制基础 nDchLVw  
book of account                               账目，账簿 tK <)A)  
borrowing                                         借款，贷款，借债 10/3-)+  
branch                                              分支，分支机构，分店 ^T@-yys  
brought forward                                (账户余额等的)承上年，承上期，承上页 v#IZSBvuQK  
budget                                              预算 T5U(B3j_  
building                                      建筑物；大楼 pk=z<
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business conditions                                  业务情况，经营情况 u q y~hY  
business licence                               (企业等的)营业执照 P|)SXR  
business relation                                业务关系 P#Ikj&l   
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