[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 I<c@uXXV;!  
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审计词汇英汉对照 {cmo^~[L$  
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ability to continue as a going concern               持续经营能力 -E6Jf$  
acceptability                                     可接受性，可接受程度 N )'8o}E  
acceptable level of detection risk                     检查风险的可接受水平 ?hxK/%)  
acceptance of engagement                       接受委托 lr`?yn1D(  
accepting the engagement for the first time              首次接受委托 be&6kG  
access to asset                                         对资产的接触 #D= tX  
according to                                     根据，依据，依照 2IK xh  
account balance                                账户余额 *Hxj_  
account for                                       对……进行会计处理，核算；解释 iP2U]d~M  
accounting                                        会计，会计学 =*{K@p_  
accounting advisory serve                        会计咨询服务 ;:AG2z
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accounting firm                                 会计师事务所 3?.6K0L  
accounting information                      会计信息，会计资料 A,3@j@bdy  
accounting period                             会计期间 ^?E^']H)5u  
accounting policies                                   会计政策 $/NGNkl[  
accounting professional bodies                 会计职业组织，会计职业团体 F<h&3  
accounting records                                   会计记录 sVE>=0TVP  
accounting responsibility                           会计责任 I h5/=_n  
accounting service                             会计服务 9+]ZH.(YE  
accounting standards                                会计准则 T
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Accounting Standards for Business Enterprises       企业会计准则 Lv  
accounting system                             会计系统 *d^9,GGn-  
accounting treatment                                会计处理 !8wZw68"  
accuracy                                    准确性，精确性 2.^7?ok  
additional audit procedures                      追加审计程序 0\V\qAk  
addressee                                         收件人，收信人 bs:C1j\&  
Administration of State-owned Assets  (the～)     国有资产管理局 u86J.K1Q  
administrative laws and regulations                 行政法规 h{Oz*Bq  
adverse impact                                 不利影响，负面影响 U,oD44  
adverse opinion                                反对意见 TjKzBAX  
advisory group                                  咨询组，顾问组 X4
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agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… O4lxeiRgC  
alternation of document and record                 变造文件和记录 F6R
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alternative audit procedures                      替代审计程序，备选审计程序 EZ:I$X  
amend                                              修改，修订 &i4 (s%z#  
amortisation                                      摊销 6&g!ZE'G  
analytical capacity                             分析能力 sqm%iyC=q  
analytical procedures                               分析性程序 6b-  
annual financial statements                        年度会计报表，年度财务报表 DH}s1mNMP  
appendix                                          附录，附表 ]+}:VaeA  
applicable                                         适用的 7yY1
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applicable laws and regulations                 适用的法规 {Uik|  
application systems                                  应用系统 )v*v   
apply consistently                              一贯地执行，一贯地实施 gg lNpzj  
appropriate                                       适当的，合适的； fMWXo)rzj  
征用，挪用 bl(BA}<  
appropriate authorization                          适当的授权 XS}Zq4H  
appropriateness of audit evidence                    审计证据的适当性 ,\|n=T,  
approval                                    批准，核准 &M!4]pow
 
assertion                                    (会计报表上的)认定；确认 C!aX45eg  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 <wIp$F.  
asset                                                 资产，财产 `77;MGg*  
asset restructuring                             资产重组 RM?
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assignment of duties                                 职责的划分 U92B+up-  
assistant                                     助理，助理人员 [i,5>YIk
 
associated company                                 联属公司，联营公司 sW>P-  
association                                        联合，结合；协会，社团 {q5hF5!`)  
assumption                                       假设，假定 Y;a6:>D%cT  
at a given date                                         在某一特定时日 9b{g+lMZo  
attestation                                         鉴证，公证 Wh#_9);  
attestation service                             鉴证服务 v:'P"uU;4  
audit adjustment                                审计调整 ')C_An>X6  
audit areas                                        审计领域 UiGUaBmF*  
audit conclusion                                审计结论 htdn$kqG   
audit effectiveness                             审计效果 #Pe\Z/  
audit efficiency                                  审计效率 Y\Fuj)  
audit engagement letter                      审计业务约定书 &(z8GYBr  
audit evidence                                          审计证据 lB5[ #z  
audit fee                                    审计费 |Fh`.iT%c  
audit files                                          审计档案 @B>%B EC  
audit findings                                     审计中发现的事项 Apw-7*/  
audit implementation stage                        审计实施阶段 n:}MULy;  
audit mark                                        审计标识 A-AN6.  
audit materiality                                 审计重要性 j`LT`p"9S  
audit method                                     审计方法 ve64-D  
audit objective                                         审计目标，审计目的 N7j]yvE  
audit of financial statements                      会计报表审计，财务报表审计 2uI`$A:  
audit opinion                                     审计意见 (HTk;vbZm  
audit period                                      被审计期间，被审计年度 &gKP6ANx2  
audit plan                                          审计计划 p ] $  
audit planning                                    编制审计计划，制定审计计划，审计计划 9M-NItFos  
audit planning stage                                  审计计划阶段 e+]YCp[(  
audit procedure                                审计程序 >$k4@eg!  
audit programme                               审计程序表，具体审计计划 KweHY,  
audit report                                       审计报告 :5q*46n  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z3u""oM/  
audit report with a qualified opinion                 有保留意见的审计报告 2Wc;hJ.1  
audit report with an adverse opinion                否定意见的审计报告 ?(`nBlWQ5  
audit report with dual dates                      双重日期审计报告 #nMP(ShK  
audit reporting stage                                 审计报告阶段 hj
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audit responsibility                                   审计责任  q)zu}m  
audit results                                      审计结果 o/i5e=9[y  
audit risk                                          审计风险 ^
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audit sampling                                          审计抽样 1W6n[
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audit sampling techniques                         审计抽样方法，审计抽样技术 ZT3jxwe  
audit strategies                                  审计策略 BT*K,p  
audit summary                                         审计总结，审计小结 OFPd6,(E  
audit team                                         审计小组 ['9OGV\  
audit test                                    审计测试 q4IjCu+  
audit trail                                          审计轨迹 LcQ\?]w`]  
audit work                                        审计工作 i,U- H\p&  
audit working paper                                 审计工作底稿 se*pkgWbz  
audited financial statement                        审计会计报表，已审计财务报表 Wpg?%+Y  
Auditing Guidelines (the～)                      审计规范指南 OU Yb-  
auditing standards                             审计准则 X\^3,k."  
audit-oriented working paper                          (审计)业务类工作底稿 \:f}X
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authorisation                                     授权 9N3oVH
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authorisation of transaction                       交易的授权 Liz6ob  
availability                                         可获得性 :ayO+fr#  
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balance                                      余额；差额；平衡 !gA^$(=:"  
balance sheet                                    资产负债表 1{uDHB  
bank                                                 银行 A~~|X  
bank account                                    银行账户，银行户头 iM-hWhU  
bank statement                                 银行对账单 >f9]Nj  
barter transaction                              易货交易，以物换物交易 dT0z^SG  
basis of audit                                    审计依据 94>7-d  
basis of preparation                                (会计报表的)编制基础 -%QEzu&  
book of account                               账目，账簿 }M"'K2_Z  
borrowing                                         借款，贷款，借债 1>O0Iu  
branch                                              分支，分支机构，分店 _o=`-iy9  
brought forward                                (账户余额等的)承上年，承上期，承上页 4j=@}!TBt  
budget                                              预算 %/,Uk+3p  
building                                      建筑物；大楼 Q*{H]  
business conditions                                  业务情况，经营情况 ":#A>L? l  
business licence                               (企业等的)营业执照 d'eM(4R@  
business relation                                业务关系 *dn-,Q%`  
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