[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 I}G}+0geV  
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审计词汇英汉对照 GZhfA ;O,  
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ability to continue as a going concern               持续经营能力 kO`3ENN
 
acceptability                                     可接受性，可接受程度 4M<JfD  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 '*LN)E>d  
accepting the engagement for the first time              首次接受委托 -JQg ~1  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 U37?P7i's  
account balance                                账户余额 M?4r5R  
account for                                       对……进行会计处理，核算；解释 xMfv&q=k@  
accounting                                        会计，会计学 J&U
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accounting advisory serve                        会计咨询服务 luz%FY:  
accounting firm                                 会计师事务所 8.3_Wb(c  
accounting information                      会计信息，会计资料 )Fr;'JYC1S  
accounting period                             会计期间 []N$;~R7  
accounting policies                                   会计政策 g$-D?~(Z  
accounting professional bodies                 会计职业组织，会计职业团体 R#Nd|f<  
accounting records                                   会计记录 u+tb83~[=  
accounting responsibility                           会计责任 +D-+}&oW  
accounting service                             会计服务 gc8PA_bFz  
accounting standards                                会计准则 5bznM[%xO  
Accounting Standards for Business Enterprises       企业会计准则 Ccd7|L1  
accounting system                             会计系统 "KI,3g _V  
accounting treatment                                会计处理 `=l{kBZT|  
accuracy                                    准确性，精确性 DGfQo5#  
additional audit procedures                      追加审计程序 $E_vCB_  
addressee                                         收件人，收信人 lbuW*)  
Administration of State-owned Assets  (the～)     国有资产管理局 r5qx! >  
administrative laws and regulations                 行政法规 $Ex 9  
adverse impact                                 不利影响，负面影响 H{A| ~V)  
adverse opinion                                反对意见 't%%hw-m}  
advisory group                                  咨询组，顾问组 *I1W+W`G  
agency fee                                        代理费，代理费用 a4CNPf<$  
aggregate                                          总计，合计为…… q~dg  
alternation of document and record                 变造文件和记录 v7OV;ea$  
alternative audit procedures                      替代审计程序，备选审计程序 QKaj4?p$|S  
amend                                              修改，修订 2:5gMt  
amortisation                                      摊销 +=H>s;B  
analytical capacity                             分析能力 sriq(A  
analytical procedures                               分析性程序 ?nSp?m;  
annual financial statements                        年度会计报表，年度财务报表 E+c3KqM  
appendix                                          附录，附表 |%cO"d^ri  
applicable                                         适用的 *u4X<oBS*  
applicable laws and regulations                 适用的法规 6'*Uo:]  
application systems                                  应用系统 F#bo4'&>@  
apply consistently                              一贯地执行，一贯地实施 DMxS-hl  
appropriate                                       适当的，合适的； ~S_IU">E  
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appropriate authorization                          适当的授权 @]"9EW 0  
appropriateness of audit evidence                    审计证据的适当性 )~mc1U`b  
approval                                    批准，核准 ;I))gY-n  
assertion                                    (会计报表上的)认定；确认 +e4<z%1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 utl=O  
asset                                                 资产，财产 `FB?cPR  
asset restructuring                             资产重组 MMr7,?,$  
assignment of duties                                 职责的划分
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assistant                                     助理，助理人员 ee0>B86tE  
associated company                                 联属公司，联营公司 3a)Q:#okD  
association                                        联合，结合；协会，社团 KB *#t  
assumption                                       假设，假定 zUtf&Ih  
at a given date                                         在某一特定时日 Yg,lJ!q  
attestation                                         鉴证，公证 A-Pwi.$  
attestation service                             鉴证服务 <07W&`Dw  
audit adjustment                                审计调整 =yh
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audit areas                                        审计领域 KdMA58)  
audit conclusion                                审计结论 2&K|~~  
audit effectiveness                             审计效果 C(*@-Npf[  
audit efficiency                                  审计效率 -LK(C`gB  
audit engagement letter                      审计业务约定书 7`<? fO  
audit evidence                                          审计证据 |{IU<o x  
audit fee                                    审计费 .-~%w  
audit files                                          审计档案 kCjI`=7$[  
audit findings                                     审计中发现的事项 [%,=

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audit implementation stage                        审计实施阶段 & O\!!1%  
audit mark                                        审计标识 `"mK\M  
audit materiality                                 审计重要性 }J'wz;t1  
audit method                                     审计方法 dB/I2uGl>  
audit objective                                         审计目标，审计目的 "v(]"L  
audit of financial statements                      会计报表审计，财务报表审计 R/cq00g
 
audit opinion                                     审计意见 {ZEXlNPww  
audit period                                      被审计期间，被审计年度 Y9y*":&%  
audit plan                                          审计计划 )0d".Q|v4  
audit planning                                    编制审计计划，制定审计计划，审计计划 $<% nt  
audit planning stage                                  审计计划阶段 {!Z_&i5  
audit procedure                                审计程序 [#6Esy8|  
audit programme                               审计程序表，具体审计计划 OSi9J. ]O  
audit report                                       审计报告 7:q-NzE\6  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 x2c*k$<p  
audit report with a qualified opinion                 有保留意见的审计报告 Wc;D{p?Lb  
audit report with an adverse opinion                否定意见的审计报告 tUF]f6  
audit report with dual dates                      双重日期审计报告 )mVYqlU"  
audit reporting stage                                 审计报告阶段 -?`l<y(  
audit responsibility                                   审计责任 WzbN=& C]h  
audit results                                      审计结果 '?GZ"C2  
audit risk                                          审计风险 WvzvGT=  
audit sampling                                          审计抽样 Sz@?%PnU|  
audit sampling techniques                         审计抽样方法，审计抽样技术 kR?n%`&k  
audit strategies                                  审计策略 %_
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audit summary                                         审计总结，审计小结 ,;pX.Ob U  
audit team                                         审计小组 aMg f6veM  
audit test                                    审计测试 G6mM6(Sr  
audit trail                                          审计轨迹 [m[~A|S  
audit work                                        审计工作 :!15>ML;-  
audit working paper                                 审计工作底稿 %)ov,p|  
audited financial statement                        审计会计报表，已审计财务报表 /M `y LI  
Auditing Guidelines (the～)                      审计规范指南 E?D{/k,zZ  
auditing standards                             审计准则 q ? TI,  
audit-oriented working paper                          (审计)业务类工作底稿 6v)eM=   
authorisation                                     授权 B_jI!i{N%o  
authorisation of transaction                       交易的授权 v+o3r]Y6  
availability                                         可获得性 n7.lF  
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balance                                      余额；差额；平衡 `^k<.O  
balance sheet                                    资产负债表 >M85xj
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bank                                                 银行 `9{C/qB  
bank account                                    银行账户，银行户头 ;QD;5 <1  
bank statement                                 银行对账单 3zF7V:XH  
barter transaction                              易货交易，以物换物交易 zb,`K*Z{  
basis of audit                                    审计依据 !O_^Rn+<2  
basis of preparation                                (会计报表的)编制基础 5{aQ4H>~tx  
book of account                               账目，账簿 2]f.mq_PD  
borrowing                                         借款，贷款，借债 3
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branch                                              分支，分支机构，分店 %~XJwy-  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 o;I86dI6C  
building                                      建筑物；大楼 8@ g D03  
business conditions                                  业务情况，经营情况 -3U} (cZ*  
business licence                               (企业等的)营业执照 S9055`v5  
business relation                                业务关系 `&7
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