[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 KfiSQ!{  
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审计词汇英汉对照 -.h)CM@L  
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ability to continue as a going concern               持续经营能力 *Ypn@YpSp  
acceptability                                     可接受性，可接受程度 [D~]  
acceptable level of detection risk                     检查风险的可接受水平 <wSJK  
acceptance of engagement                       接受委托 7p1Y g  
accepting the engagement for the first time              首次接受委托 0"R>:f}  
access to asset                                         对资产的接触 B'yjMY![  
according to                                     根据，依据，依照 M{jXo%C  
account balance                                账户余额 /WnCAdDgZ  
account for                                       对……进行会计处理，核算；解释 (l99a&]t  
accounting                                        会计，会计学 a
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accounting advisory serve                        会计咨询服务 ia5%  
accounting firm                                 会计师事务所 E+/Nicn=  
accounting information                      会计信息，会计资料 )gd eFA V  
accounting period                             会计期间 A$@;Q5/2  
accounting policies                                   会计政策 U"r*kO %  
accounting professional bodies                 会计职业组织，会计职业团体 d'';0[W)  
accounting records                                   会计记录 9Vt ^q%DC  
accounting responsibility                           会计责任 a/V,iCiH  
accounting service                             会计服务 t<v.r b  
accounting standards                                会计准则 GJ%^hr`P  
Accounting Standards for Business Enterprises       企业会计准则 = 2 HY]H  
accounting system                             会计系统 .
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accounting treatment                                会计处理 _m9k2[N!  
accuracy                                    准确性，精确性 <O+
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additional audit procedures                      追加审计程序 C'I&<  
addressee                                         收件人，收信人 ,!{8@* !=s  
Administration of State-owned Assets  (the～)     国有资产管理局 !P{ /;Q  
administrative laws and regulations                 行政法规 O<$w-(  
adverse impact                                 不利影响，负面影响 <W0(!<U  
adverse opinion                                反对意见 xQ"uC!Gu4  
advisory group                                  咨询组，顾问组 Z,)H f  
agency fee                                        代理费，代理费用 4V:W 8k 9D  
aggregate                                          总计，合计为…… RnH?95n?{  
alternation of document and record                 变造文件和记录  qraXAQ  
alternative audit procedures                      替代审计程序，备选审计程序 'UX^]  
amend                                              修改，修订 wH|%3@eJ  
amortisation                                      摊销 ;{I9S'  
analytical capacity                             分析能力 ?^~ZsOd8B  
analytical procedures                               分析性程序 ]H/,Q6Q  
annual financial statements                        年度会计报表，年度财务报表 AOg'4  
appendix                                          附录，附表 4#(/{6J  
applicable                                         适用的 N w. )O  
applicable laws and regulations                 适用的法规 &4OJJ9S  
application systems                                  应用系统 b:S$oE  
apply consistently                              一贯地执行，一贯地实施 #2^0z`-\_z  
appropriate                                       适当的，合适的； \aJ>?   
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appropriate authorization                          适当的授权 "
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appropriateness of audit evidence                    审计证据的适当性 ,WE2.MWR  
approval                                    批准，核准 fn<dr(Dx  
assertion                                    (会计报表上的)认定；确认 xdO3koE:  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ->I.D?p  
asset                                                 资产，财产 F$8:9eL,T  
asset restructuring                             资产重组 iM8Cw/DS  
assignment of duties                                 职责的划分 r%;|gIky  
assistant                                     助理，助理人员 YW7w>}aW  
associated company                                 联属公司，联营公司 r^R
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association                                        联合，结合；协会，社团 {gzQ/|}#z-  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 zYaFbNi  
attestation                                         鉴证，公证 !mK()#6  
attestation service                             鉴证服务 q;
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audit adjustment                                审计调整 @]Vcl"t  
audit areas                                        审计领域 - egTZW-  
audit conclusion                                审计结论 bg|$1ue  
audit effectiveness                             审计效果 +^9^)Ur|  
audit efficiency                                  审计效率 @|(cr: (=H  
audit engagement letter                      审计业务约定书 qq!ZYWy2  
audit evidence                                          审计证据 _EMXx4J  
audit fee                                    审计费 R_j.k3r4d  
audit files                                          审计档案 ZW?h\0Hh  
audit findings                                     审计中发现的事项 )y]Dmm  
audit implementation stage                        审计实施阶段 q!W,2xqZoq  
audit mark                                        审计标识 Cj#wY   
audit materiality                                 审计重要性 {U-
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audit method                                     审计方法 ?*V\ -7jg  
audit objective                                         审计目标，审计目的 1V`-D8-?  
audit of financial statements                      会计报表审计，财务报表审计 fOMaTnm'  
audit opinion                                     审计意见 p{oz}}  
audit period                                      被审计期间，被审计年度 S(3h{Y"#  
audit plan                                          审计计划 >C,0}lj  
audit planning                                    编制审计计划，制定审计计划，审计计划 Z+V%~C1  
audit planning stage                                  审计计划阶段 3\Amj}RJ  
audit procedure                                审计程序 T ?Om]:j  
audit programme                               审计程序表，具体审计计划 w&IYCYK_  
audit report                                       审计报告 | K|AUI  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ;jxX/c  
audit report with a qualified opinion                 有保留意见的审计报告 9(fh+  
audit report with an adverse opinion                否定意见的审计报告 Y1lUO[F j  
audit report with dual dates                      双重日期审计报告 pOK=o$1V8  
audit reporting stage                                 审计报告阶段 GQg 2!s(  
audit responsibility                                   审计责任 K cex%.  
audit results                                      审计结果 {#+K+!SvDX  
audit risk                                          审计风险 !9gpuS[  
audit sampling                                          审计抽样 $-DW+|p.?^  
audit sampling techniques                         审计抽样方法，审计抽样技术 g Nz  
audit strategies                                  审计策略 n$ByTmKxv  
audit summary                                         审计总结，审计小结 <nJGJ5JJ  
audit team                                         审计小组 F$>#P7ph\a  
audit test                                    审计测试 !=30
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audit trail                                          审计轨迹 H.?`90IQ  
audit work                                        审计工作 >W+,(kAS  
audit working paper                                 审计工作底稿 zecM|S_  
audited financial statement                        审计会计报表，已审计财务报表 kPOk.F%)  
Auditing Guidelines (the～)                      审计规范指南 EE09 Er%\  
auditing standards                             审计准则 ],AtR1k  
audit-oriented working paper                          (审计)业务类工作底稿 1<h@^s;  
authorisation                                     授权 
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authorisation of transaction                       交易的授权 bh" Caz.(t  
availability                                         可获得性 2KXFXR  
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balance                                      余额；差额；平衡 g&RhPrtl  
balance sheet                                    资产负债表 Nj4r[5K  
bank                                                 银行 ;xq
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bank account                                    银行账户，银行户头 =?L16mu1&  
bank statement                                 银行对账单 L7- JK3/E  
barter transaction                              易货交易，以物换物交易 ,h5 FX^  
basis of audit                                    审计依据 Wv3p!zW3I  
basis of preparation                                (会计报表的)编制基础 '3^_:E5y  
book of account                               账目，账簿 Y".?j5f?  
borrowing                                         借款，贷款，借债 ?/}IDwuh  
branch                                              分支，分支机构，分店 0<A*I{,4L  
brought forward                                (账户余额等的)承上年，承上期，承上页 H^*[TX=#[  
budget                                              预算 bPV}T`  
building                                      建筑物；大楼 Dg^s$2  
business conditions                                  业务情况，经营情况 F6{ O  
business licence                               (企业等的)营业执照 Fu?_<G%Ynp  
business relation                                业务关系 xN
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