[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 85[ 7lO)[  
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审计词汇英汉对照 u1u;
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ability to continue as a going concern               持续经营能力 .-& =\}^2l  
acceptability                                     可接受性，可接受程度 PHIc7*_  
acceptable level of detection risk                     检查风险的可接受水平 4]0:zS*O  
acceptance of engagement                       接受委托 L&:A59)1k  
accepting the engagement for the first time              首次接受委托 Viw,YkC  
access to asset                                         对资产的接触 8?kB+}@6X  
according to                                     根据，依据，依照 Q{ uO/6  
account balance                                账户余额 N2[jBy8M  
account for                                       对……进行会计处理，核算；解释 c?c\6*O  
accounting                                        会计，会计学 Oe@w$?  
accounting advisory serve                        会计咨询服务 ;Wk3>\nT-  
accounting firm                                 会计师事务所 ELMz~vp  
accounting information                      会计信息，会计资料 |4 j6}g\  
accounting period                             会计期间 #<m2Xo?d]  
accounting policies                                   会计政策 o_Y?s+~i[/  
accounting professional bodies                 会计职业组织，会计职业团体 mSu$1m8  
accounting records                                   会计记录 wG)[Ik6:  
accounting responsibility                           会计责任 DaHbOs_<  
accounting service                             会计服务 <6+B;brh  
accounting standards                                会计准则 Ev [?5R  
Accounting Standards for Business Enterprises       企业会计准则 )c9Xp:  
accounting system                             会计系统 7zE1>.  
accounting treatment                                会计处理 PlA#xnq#  
accuracy                                    准确性，精确性 4[;}/-  
additional audit procedures                      追加审计程序 rOEBL|P0  
addressee                                         收件人，收信人 (
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Administration of State-owned Assets  (the～)     国有资产管理局 RN@)nc_  
administrative laws and regulations                 行政法规 ,f,+)C$  
adverse impact                                 不利影响，负面影响 fiSX( 9  
adverse opinion                                反对意见 > rP[Xox'  
advisory group                                  咨询组，顾问组 G@jx&#v  
agency fee                                        代理费，代理费用 ZK'WKC  
aggregate                                          总计，合计为…… 55<!H-zt  
alternation of document and record                 变造文件和记录 .:Wp9M  
alternative audit procedures                      替代审计程序，备选审计程序 [U^Cz{G  
amend                                              修改，修订 +=|%9 %  
amortisation                                      摊销 G}NqVbZ9]  
analytical capacity                             分析能力 811QpYA  
analytical procedures                               分析性程序 y,n.(?!*  
annual financial statements                        年度会计报表，年度财务报表 A(`Mwh+  
appendix                                          附录，附表 #X$s5H  
applicable                                         适用的 -p7 HQ/  
applicable laws and regulations                 适用的法规 T<Zi67QC@  
application systems                                  应用系统 jHatUez4O  
apply consistently                              一贯地执行，一贯地实施 46\!W(O~y  
appropriate                                       适当的，合适的； ]q
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征用，挪用 Rh ]XJM  
appropriate authorization                          适当的授权 y>u|3:z  
appropriateness of audit evidence                    审计证据的适当性  !e |Bi{  
approval                                    批准，核准 XA.1Y)  
assertion                                    (会计报表上的)认定；确认 FrLv%tK|  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 jll|y0  
asset                                                 资产，财产 :2vuc!Pu  
asset restructuring                             资产重组 0/7.RpX,.  
assignment of duties                                 职责的划分 *nHMQ/uf  
assistant                                     助理，助理人员 "66#F  
associated company                                 联属公司，联营公司 a7u*d`3X=  
association                                        联合，结合；协会，社团 Q/j#Pst  
assumption                                       假设，假定 ".( G,TW  
at a given date                                         在某一特定时日 g@/}SJh/>  
attestation                                         鉴证，公证 xc`O\z_)  
attestation service                             鉴证服务 1LvR,V<  
audit adjustment                                审计调整 ta x:9j|~  
audit areas                                        审计领域 'T7 3V  
audit conclusion                                审计结论 ^vxNS[C`;  
audit effectiveness                             审计效果 unz~vG1Tn  
audit efficiency                                  审计效率 (47la$CR  
audit engagement letter                      审计业务约定书 L 9cXgd  
audit evidence                                          审计证据 U-,s/VQ?  
audit fee                                    审计费 w6Mv%ZO_  
audit files                                          审计档案 w&VDe(:~  
audit findings                                     审计中发现的事项 @PQd6%@  
audit implementation stage                        审计实施阶段 uocFOlU0n  
audit mark                                        审计标识 }K,3SO(:  
audit materiality                                 审计重要性  fWs*u[S  
audit method                                     审计方法 b^}U^2S%  
audit objective                                         审计目标，审计目的 W.D>$R2  
audit of financial statements                      会计报表审计，财务报表审计 swJQwY  
audit opinion                                     审计意见 $cm9xW&  
audit period                                      被审计期间，被审计年度 m&(qr5>b  
audit plan                                          审计计划 9p^gF2?k  
audit planning                                    编制审计计划，制定审计计划，审计计划 U^)`_\/;?  
audit planning stage                                  审计计划阶段 UFj!7gX]  
audit procedure                                审计程序 $ZB`4!JxG  
audit programme                               审计程序表，具体审计计划 A =&`TfXu  
audit report                                       审计报告 Pl`Nniy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WW^+X~Y  
audit report with a qualified opinion                 有保留意见的审计报告 7xG~4N<)]  
audit report with an adverse opinion                否定意见的审计报告 [!uVo>Q4  
audit report with dual dates                      双重日期审计报告 TK~KM  
audit reporting stage                                 审计报告阶段 4HGS  
audit responsibility                                   审计责任 QX=x^(M$m  
audit results                                      审计结果 :LdPqFXj  
audit risk                                          审计风险 08%Bx~88_%  
audit sampling                                          审计抽样 R)isWw4  
audit sampling techniques                         审计抽样方法，审计抽样技术 vO/3bu}  
audit strategies                                  审计策略 G)Y,*.,  
audit summary                                         审计总结，审计小结 SdnO#J}{  
audit team                                         审计小组 `}bvbvmA  
audit test                                    审计测试 D$NpyF.87
 
audit trail                                          审计轨迹 *{Z=)k%  
audit work                                        审计工作 qss)5a/x.  
audit working paper                                 审计工作底稿 Ra H1aS(  
audited financial statement                        审计会计报表，已审计财务报表 ub`zS-vb  
Auditing Guidelines (the～)                      审计规范指南 cJTwgm?  
auditing standards                             审计准则 dq'f >Sz}  
audit-oriented working paper                          (审计)业务类工作底稿 7~k=t!gTY  
authorisation                                     授权 ga S}>?qk  
authorisation of transaction                       交易的授权 wg\p&avvb  
availability                                         可获得性 "{t]~urLd  
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balance                                      余额；差额；平衡 rQU6*f  
balance sheet                                    资产负债表 z%lJWvaA7  
bank                                                 银行 ja&m-CFK  
bank account                                    银行账户，银行户头 m_`%#$s}  
bank statement                                 银行对账单  j},i=v  
barter transaction                              易货交易，以物换物交易 _F|}=^Z`  
basis of audit                                    审计依据 e:C4f  
basis of preparation                                (会计报表的)编制基础 0!$y]Gr  
book of account                               账目，账簿 S)
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borrowing                                         借款，贷款，借债 _z 5W*..  
branch                                              分支，分支机构，分店 uaU2D-ft"  
brought forward                                (账户余额等的)承上年，承上期，承上页 l~DIV$>,Z  
budget                                              预算 B##X94aTT  
building                                      建筑物；大楼 n5IQKYrg  
business conditions                                  业务情况，经营情况 1v,R<1)&  
business licence                               (企业等的)营业执照 8~TKiR
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business relation                                业务关系 Vry_X2  
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