[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 ; KA~Z5x;  
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审计词汇英汉对照 ~[ F`"  
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ability to continue as a going concern               持续经营能力 edD)TpmE,  
acceptability                                     可接受性，可接受程度 so; ]&  
acceptable level of detection risk                     检查风险的可接受水平 CAlCDfKW}  
acceptance of engagement                       接受委托 UBs4K*h|  
accepting the engagement for the first time              首次接受委托 RNL9> 7xV  
access to asset                                         对资产的接触 u?"Vm  
according to                                     根据，依据，依照 YQ}o?Q$z  
account balance                                账户余额 ~rm_vo  
account for                                       对……进行会计处理，核算；解释 [KQi.u  
accounting                                        会计，会计学 &[9709 (=  
accounting advisory serve                        会计咨询服务
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accounting firm                                 会计师事务所 gr{ DWCK  
accounting information                      会计信息，会计资料 ta0|^KAA  
accounting period                             会计期间 _GPe<H  
accounting policies                                   会计政策 3R/bz0 V>  
accounting professional bodies                 会计职业组织，会计职业团体 KoRV%@I  
accounting records                                   会计记录 [;N'=]`  
accounting responsibility                           会计责任 h;Qk@F  
accounting service                             会计服务 7=uj2.J6  
accounting standards                                会计准则 JC"z&ka  
Accounting Standards for Business Enterprises       企业会计准则 QPx^_jA  
accounting system                             会计系统 :3PH8 TL  
accounting treatment                                会计处理 y7{?Ip4[  
accuracy                                    准确性，精确性 AX INThJ  
additional audit procedures                      追加审计程序 cNrg#Asen&  
addressee                                         收件人，收信人 54,er$$V  
Administration of State-owned Assets  (the～)     国有资产管理局 / 1RpM]d  
administrative laws and regulations                 行政法规 jdN`mosJ  
adverse impact                                 不利影响，负面影响 TpaInXR  
adverse opinion                                反对意见 K"6vXv4QO  
advisory group                                  咨询组，顾问组 Mt$ *a  
agency fee                                        代理费，代理费用 f<_Cq<q"  
aggregate                                          总计，合计为…… `^vE9nW7  
alternation of document and record                 变造文件和记录 V#HuIgf-  
alternative audit procedures                      替代审计程序，备选审计程序 x;S @bY  
amend                                              修改，修订 #_1`)VS  
amortisation                                      摊销 ~u{uZ(~
  
analytical capacity                             分析能力 &m3lXl  
analytical procedures                               分析性程序 wkq 
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annual financial statements                        年度会计报表，年度财务报表 965jtn  
appendix                                          附录，附表 |)&%A%m  
applicable                                         适用的 ]'cs.  
applicable laws and regulations                 适用的法规 x2EUr,7  
application systems                                  应用系统 hxx.9x>ow  
apply consistently                              一贯地执行，一贯地实施 !i50QA|(G  
appropriate                                       适当的，合适的； >?b!QU*a  
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appropriate authorization                          适当的授权 !if   
appropriateness of audit evidence                    审计证据的适当性 Z;i:](  
approval                                    批准，核准 ^~dWU>  
assertion                                    (会计报表上的)认定；确认 H|*m$|$,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ~&T~1xsFJ  
asset                                                 资产，财产 sB</DS  
asset restructuring                             资产重组 4Ig;3 ^%71  
assignment of duties                                 职责的划分 _#niyW+?~  
assistant                                     助理，助理人员 0@(&eH=  
associated company                                 联属公司，联营公司 |>Vb9:q9Po  
association                                        联合，结合；协会，社团 pRqx`5 }  
assumption                                       假设，假定 j.Hf/vi`z  
at a given date                                         在某一特定时日 +z( Lr=G  
attestation                                         鉴证，公证 3F3A%C%  
attestation service                             鉴证服务 AdEMa}u6  
audit adjustment                                审计调整 xAr\gu  
audit areas                                        审计领域 |=w@H]r  
audit conclusion                                审计结论 hrn+UL:d  
audit effectiveness                             审计效果 3<!7>]A  
audit efficiency                                  审计效率 h\o.&6sd  
audit engagement letter                      审计业务约定书 bsX[UF
  
audit evidence                                          审计证据 ,hVli/   
audit fee                                    审计费 zdYjF|  
audit files                                          审计档案 \<' ?8ri#  
audit findings                                     审计中发现的事项 |N2#I
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audit implementation stage                        审计实施阶段 >
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audit mark                                        审计标识 NJ<F>3  
audit materiality                                 审计重要性 *T/']t  
audit method                                     审计方法 vgPCQO([  
audit objective                                         审计目标，审计目的 ~a:  
audit of financial statements                      会计报表审计，财务报表审计 E fDH6  
audit opinion                                     审计意见 Nc`L;CP  
audit period                                      被审计期间，被审计年度 j_AACq {.  
audit plan                                          审计计划 $I
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audit planning                                    编制审计计划，制定审计计划，审计计划 AKC`TA*E  
audit planning stage                                  审计计划阶段 yA
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audit procedure                                审计程序 +whDU2 "  
audit programme                               审计程序表，具体审计计划 siI;"?  
audit report                                       审计报告 Upe%r
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 Ytkv!]"  
audit report with a qualified opinion                 有保留意见的审计报告 SU0 hma8  
audit report with an adverse opinion                否定意见的审计报告 v+XJ*N[W  
audit report with dual dates                      双重日期审计报告 5+'<R8{:,  
audit reporting stage                                 审计报告阶段 EwN}l  
audit responsibility                                   审计责任 zfU{Kd  
audit results                                      审计结果 G
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audit risk                                          审计风险 $i&zex{\  
audit sampling                                          审计抽样 _b 0&!l<  
audit sampling techniques                         审计抽样方法，审计抽样技术 6Oq7#3]  
audit strategies                                  审计策略 )e{aN+  
audit summary                                         审计总结，审计小结  Hka2  
audit team                                         审计小组 D~m*!w*  
audit test                                    审计测试 @]j1:PN-  
audit trail                                          审计轨迹 +[VXs~I q  
audit work                                        审计工作 ^W^OfY  
audit working paper                                 审计工作底稿 >6T8^Nt  
audited financial statement                        审计会计报表，已审计财务报表 >7|VR:U?B  
Auditing Guidelines (the～)                      审计规范指南 _)8s'MjA:&  
auditing standards                             审计准则 ;uJMG  
audit-oriented working paper                          (审计)业务类工作底稿 R_C)  
authorisation                                     授权  R&&4y 7  
authorisation of transaction                       交易的授权 *wearCPeJ  
availability                                         可获得性 TOt dUO  
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balance                                      余额；差额；平衡 LVGe] lD  
balance sheet                                    资产负债表 s;e\ pt  
bank                                                 银行 COlqcq'qAu  
bank account                                    银行账户，银行户头 S[gx{Bxiw  
bank statement                                 银行对账单 <)9y{J}s:  
barter transaction                              易货交易，以物换物交易 6Mf 0`K  
basis of audit                                    审计依据 fC`&g~yK'  
basis of preparation                                (会计报表的)编制基础 4x34u}l  
book of account                               账目，账簿 m0wDX*Qn  
borrowing                                         借款，贷款，借债 e ,(mR+a8  
branch                                              分支，分支机构，分店 =cI(d ,  
brought forward                                (账户余额等的)承上年，承上期，承上页 RZLq]8pM  
budget                                              预算 o/E >f_k[  
building                                      建筑物；大楼 M3\AY30L  
business conditions                                  业务情况，经营情况 o-5TC  
business licence                               (企业等的)营业执照 [,Gg^*umS  
business relation                                业务关系 (QEG4&9  
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