[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 LIF7/$,0  
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审计词汇英汉对照 CU2*z(]&  
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ability to continue as a going concern               持续经营能力 V#gK$uv  
acceptability                                     可接受性，可接受程度 ^KT Y?  
acceptable level of detection risk                     检查风险的可接受水平 !9VY|&fHe  
acceptance of engagement                       接受委托 rlSeu5X6  
accepting the engagement for the first time              首次接受委托 
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access to asset                                         对资产的接触 m'=Crei  
according to                                     根据，依据，依照 wIaony  
account balance                                账户余额 6HWE~`ok6  
account for                                       对……进行会计处理，核算；解释 `%"\@<  
accounting                                        会计，会计学 j@3Q;F0ba  
accounting advisory serve                        会计咨询服务 r1{@Ucw2  
accounting firm                                 会计师事务所 u.m[u)HQ  
accounting information                      会计信息，会计资料 Zaf:fsj>  
accounting period                             会计期间 ~[nSXnPO  
accounting policies                                   会计政策 yEoF4bt  
accounting professional bodies                 会计职业组织，会计职业团体 >rmqBDKaQ  
accounting records                                   会计记录 >7T'OC  
accounting responsibility                           会计责任 k|PN0&J  
accounting service                             会计服务 paE[rS\  
accounting standards                                会计准则 &d?CCb$|0Y  
Accounting Standards for Business Enterprises       企业会计准则 `MN4uC  
accounting system                             会计系统 i^Y+?Sx  
accounting treatment                                会计处理 w(3G&11N?  
accuracy                                    准确性，精确性 SBk4_J/_  
additional audit procedures                      追加审计程序 k1Y?  
addressee                                         收件人，收信人 ,pQZ@I\z  
Administration of State-owned Assets  (the～)     国有资产管理局 t: ;Pj9  
administrative laws and regulations                 行政法规 ;rGwc$?|  
adverse impact                                 不利影响，负面影响 ' ;FnIZ  
adverse opinion                                反对意见 $$;M^WV^?.  
advisory group                                  咨询组，顾问组 a;qryUyG  
agency fee                                        代理费，代理费用 @&3EJ1   
aggregate                                          总计，合计为…… i
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alternation of document and record                 变造文件和记录 1POmP&fI(  
alternative audit procedures                      替代审计程序，备选审计程序 s %``H`  
amend                                              修改，修订 _Gi4A  
amortisation                                      摊销 #3@rS  
analytical capacity                             分析能力 S8 wLmd>  
analytical procedures                               分析性程序 L ;NvcUFn  
annual financial statements                        年度会计报表，年度财务报表 U!?_W=?  
appendix                                          附录，附表 Val|n *%  
applicable                                         适用的 /}fHt^2H  
applicable laws and regulations                 适用的法规 v,{ :Ez(H  
application systems                                  应用系统 r|fL&dtr  
apply consistently                              一贯地执行，一贯地实施 S\YTX%Xm}  
appropriate                                       适当的，合适的； U}e!Wjrc  
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appropriate authorization                          适当的授权 .*?wF  
appropriateness of audit evidence                    审计证据的适当性 FQ7T'G![  
approval                                    批准，核准 SpLzm A  
assertion                                    (会计报表上的)认定；确认 Fg5kX  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  "ESwA  
asset                                                 资产，财产 c%2QZC  
asset restructuring                             资产重组 ;
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assignment of duties                                 职责的划分 M4oy  
assistant                                     助理，助理人员 Vvn
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associated company                                 联属公司，联营公司 ~hnQUS`A  
association                                        联合，结合；协会，社团 JPc+rfF  
assumption                                       假设，假定 R'bTN|Cq  
at a given date                                         在某一特定时日 $m%fwB  
attestation                                         鉴证，公证 ,c$_t
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attestation service                             鉴证服务 ;4^Rx  
audit adjustment                                审计调整 \378rQU  
audit areas                                        审计领域 +`7i'ff  
audit conclusion                                审计结论 ~Ei$nV  
audit effectiveness                             审计效果 o WrKM  
audit efficiency                                  审计效率 `iAF 3:  
audit engagement letter                      审计业务约定书 6xe*E[#k\  
audit evidence                                          审计证据 Ic"ybj`  
audit fee                                    审计费 'KS,'%  
audit files                                          审计档案 4$iz4U:P  
audit findings                                     审计中发现的事项 *8yAG]z  
audit implementation stage                        审计实施阶段 Utj&]RELK  
audit mark                                        审计标识 x=hiQ>BIO0  
audit materiality                                 审计重要性 i &Tbz!  
audit method                                     审计方法 j9x<Y ]  
audit objective                                         审计目标，审计目的 &
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audit of financial statements                      会计报表审计，财务报表审计 G_3O]BMKd)  
audit opinion                                     审计意见 */)c?)"  
audit period                                      被审计期间，被审计年度 hYT0l$Ng  
audit plan                                          审计计划 nA-. mWD_C  
audit planning                                    编制审计计划，制定审计计划，审计计划 H1pO!>M  
audit planning stage                                  审计计划阶段 \
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audit procedure                                审计程序 @Q ]
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audit programme                               审计程序表，具体审计计划 l6T-}h:=  
audit report                                       审计报告 *v jmy/3  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 2\A$6N;_  
audit report with a qualified opinion                 有保留意见的审计报告 KQaxvU)L  
audit report with an adverse opinion                否定意见的审计报告 xjuN
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audit report with dual dates                      双重日期审计报告 n/;WxnnQ  
audit reporting stage                                 审计报告阶段 t9kzw*U9  
audit responsibility                                   审计责任 W7R<%?  
audit results                                      审计结果 $Uq|w[LA  
audit risk                                          审计风险 ?>D+ge  
audit sampling                                          审计抽样 (^
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audit sampling techniques                         审计抽样方法，审计抽样技术 ~drS} V  
audit strategies                                  审计策略 F'={q{2wH  
audit summary                                         审计总结，审计小结 V%7WUq  
audit team                                         审计小组 =\&;Fi]  
audit test                                    审计测试 6"LcJ%o  
audit trail                                          审计轨迹 RVnjNy;O`  
audit work                                        审计工作 o lR?n(v  
audit working paper                                 审计工作底稿 iTBx\u%{  
audited financial statement                        审计会计报表，已审计财务报表 }>pknc?  
Auditing Guidelines (the～)                      审计规范指南 'Vzp2  
auditing standards                             审计准则 '1P 2$#  
audit-oriented working paper                          (审计)业务类工作底稿 ="1Ind@w!  
authorisation                                     授权 k_L7 kvpt  
authorisation of transaction                       交易的授权 9|^2",V  
availability                                         可获得性 >a!/QMh  
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balance                                      余额；差额；平衡
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balance sheet                                    资产负债表 |sJ[0z  
bank                                                 银行 vjbASFF0=  
bank account                                    银行账户，银行户头 ,8S/t+H  
bank statement                                 银行对账单 .KB^3pOpx  
barter transaction                              易货交易，以物换物交易 [N -Di"  
basis of audit                                    审计依据 }Sm(]y  
basis of preparation                                (会计报表的)编制基础 XO>KZV7)  
book of account                               账目，账簿 dc+>m,3$  
borrowing                                         借款，贷款，借债 }/0X'o  
branch                                              分支，分支机构，分店 7X`g,b!  
brought forward                                (账户余额等的)承上年，承上期，承上页 m4[;(1  
budget                                              预算 !P2ro~0/  
building                                      建筑物；大楼 [SjqOTon{  
business conditions                                  业务情况，经营情况 +xh`Q=A  
business licence                               (企业等的)营业执照 h"[AOfTE$  
business relation                                业务关系 0JWDtmK=C  
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