[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 cp
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审计词汇英汉对照 sS{!z@\Lf  
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ability to continue as a going concern               持续经营能力 v$)ZoM6E  
acceptability                                     可接受性，可接受程度 Liv.i;-qE  
acceptable level of detection risk                     检查风险的可接受水平 5<$8.a#  
acceptance of engagement                       接受委托 M* 0zvNg  
accepting the engagement for the first time              首次接受委托 OpD%lRl  
access to asset                                         对资产的接触 ,CxIA^  
according to                                     根据，依据，依照 <8iu:nR  
account balance                                账户余额 b!4Z~d0=  
account for                                       对……进行会计处理，核算；解释 PJF1+I.%c#  
accounting                                        会计，会计学 /e;E+   
accounting advisory serve                        会计咨询服务 3C gmZ7[  
accounting firm                                 会计师事务所 snicVzvA  
accounting information                      会计信息，会计资料 z]/!4+  
accounting period                             会计期间 #ZyY(S1.  
accounting policies                                   会计政策 nKnQ %R  
accounting professional bodies                 会计职业组织，会计职业团体 s H(io  
accounting records                                   会计记录 =/e
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accounting responsibility                           会计责任 N;` jz(r  
accounting service                             会计服务 7h#*djef  
accounting standards                                会计准则 ~J![Nx/  
Accounting Standards for Business Enterprises       企业会计准则 g#%Egb1  
accounting system                             会计系统 LsxRK5  
accounting treatment                                会计处理 f=hT o!i  
accuracy                                    准确性，精确性 EC/=JlL`5  
additional audit procedures                      追加审计程序 0dW*].Gi:  
addressee                                         收件人，收信人 -q30tO.  
Administration of State-owned Assets  (the～)     国有资产管理局 Q2Dh(  
administrative laws and regulations                 行政法规 S| |OSxZ  
adverse impact                                 不利影响，负面影响 qM18Ji*  
adverse opinion                                反对意见 [NoO A  
advisory group                                  咨询组，顾问组 |)*9B N  
agency fee                                        代理费，代理费用 | Di7,$c  
aggregate                                          总计，合计为…… n
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alternation of document and record                 变造文件和记录 kB9@ &t+  
alternative audit procedures                      替代审计程序，备选审计程序 B9dc*  
amend                                              修改，修订 WX* uhR  
amortisation                                      摊销 DX_?-jw})f  
analytical capacity                             分析能力 {X
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analytical procedures                               分析性程序 1hY%ZsjC  
annual financial statements                        年度会计报表，年度财务报表 0at['zw  
appendix                                          附录，附表 * hmoi  
applicable                                         适用的 N4l}5(e  
applicable laws and regulations                 适用的法规 z?n6l7sH  
application systems                                  应用系统 wvmcD%   
apply consistently                              一贯地执行，一贯地实施 Vg~10Q  
appropriate                                       适当的，合适的； Vg(FF"  
征用，挪用 zF@[S  
appropriate authorization                          适当的授权 y!c<P,Lt3f  
appropriateness of audit evidence                    审计证据的适当性 fTt\
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approval                                    批准，核准 VG_xN
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assertion                                    (会计报表上的)认定；确认 `=lo.c  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 b}&.IJ&40j  
asset                                                 资产，财产 GuC 9h^[=M  
asset restructuring                             资产重组 =I0J1Ob  
assignment of duties                                 职责的划分 EXsVZg"#  
assistant                                     助理，助理人员 2cjbb kq  
associated company                                 联属公司，联营公司 }wZsM[
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association                                        联合，结合；协会，社团 \}J"`J\Q  
assumption                                       假设，假定 sI6I5  
at a given date                                         在某一特定时日 _jb&=f8  
attestation                                         鉴证，公证 -/:!AxIH  
attestation service                             鉴证服务
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audit adjustment                                审计调整 #&b<D2d  
audit areas                                        审计领域 RI<&cgWn+<  
audit conclusion                                审计结论 +2w<V0V_  
audit effectiveness                             审计效果 {:#c1d2@8  
audit efficiency                                  审计效率 i|rCGa0}  
audit engagement letter                      审计业务约定书 |kY  
audit evidence                                          审计证据 A ^t _"J  
audit fee                                    审计费 Wuk!\<T{  
audit files                                          审计档案 ?{P$|:ha  
audit findings                                     审计中发现的事项 ;ojJXH~$}  
audit implementation stage                        审计实施阶段
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audit mark                                        审计标识 ,$Cr9R&/  
audit materiality                                 审计重要性 ?Y 5Vje[^  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 D!8v$(#hR  
audit of financial statements                      会计报表审计，财务报表审计 /9,y+"0SQz  
audit opinion                                     审计意见 BMtk/r/  
audit period                                      被审计期间，被审计年度 2UIZ<#|D>s  
audit plan                                          审计计划 =y>CO:^G%  
audit planning                                    编制审计计划，制定审计计划，审计计划  A"1%E.1  
audit planning stage                                  审计计划阶段 p,tkVedR  
audit procedure                                审计程序 3:)_oHq  
audit programme                               审计程序表，具体审计计划 0+k..l  
audit report                                       审计报告 Jl1\*1"  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %f?Zg44  
audit report with a qualified opinion                 有保留意见的审计报告 B.!&z-)#  
audit report with an adverse opinion                否定意见的审计报告 &fsk ESV0  
audit report with dual dates                      双重日期审计报告 1p$*N  
audit reporting stage                                 审计报告阶段 #ro$$I;  
audit responsibility                                   审计责任 Yr\quinLL  
audit results                                      审计结果 p(cnSvg  
audit risk                                          审计风险 IgRi(q^b-  
audit sampling                                          审计抽样 x=-(p}0o;<  
audit sampling techniques                         审计抽样方法，审计抽样技术 v4K! BW  
audit strategies                                  审计策略 q8uq%wf  
audit summary                                         审计总结，审计小结 ~Kl"V%>  
audit team                                         审计小组 ac6@E4 _  
audit test                                    审计测试 &-!$qUli  
audit trail                                          审计轨迹 "$P/ek  
audit work                                        审计工作 O0s,)8+z5D  
audit working paper                                 审计工作底稿 1!yd(p=cL  
audited financial statement                        审计会计报表，已审计财务报表 F'"-aB ~  
Auditing Guidelines (the～)                      审计规范指南 1]Cdfj6@  
auditing standards                             审计准则 $$SJLV
  
audit-oriented working paper                          (审计)业务类工作底稿 J*_^~t  
authorisation                                     授权 _pzYmQ  
authorisation of transaction                       交易的授权 *^RoI  
availability                                         可获得性 KdD~;Ap$  
B ^/cqE[V~,  
balance                                      余额；差额；平衡 HXX9D&c4R  
balance sheet                                    资产负债表 #K*p1}rf  
bank                                                 银行 t1~k+  
bank account                                    银行账户，银行户头 2jlz#Sk  
bank statement                                 银行对账单 s8'!1rHd  
barter transaction                              易货交易，以物换物交易 2 6 >9$S  
basis of audit                                    审计依据 w n|;Li  
basis of preparation                                (会计报表的)编制基础 (N/-b lto  
book of account                               账目，账簿 _z1Qr?cY  
borrowing                                         借款，贷款，借债 cP4C<UG  
branch                                              分支，分支机构，分店 'n^?DPvD  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 VbTX;?  
building                                      建筑物；大楼 w `+.F;}s  
business conditions                                  业务情况，经营情况 Ups0Xg&{  
business licence                               (企业等的)营业执照 m%UF{I,  
business relation                                业务关系 4E_u.tJ  
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