[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 50H[u|  
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审计词汇英汉对照 1g/mzC
  
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ability to continue as a going concern               持续经营能力 H{GbOI.  
acceptability                                     可接受性，可接受程度 \|&5eeE@  
acceptable level of detection risk                     检查风险的可接受水平 \R#XSW,  
acceptance of engagement                       接受委托 =C:0='a  
accepting the engagement for the first time              首次接受委托 fg1 zT~  
access to asset                                         对资产的接触 [w4
z)!  
according to                                     根据，依据，依照 gVl#pVO`N  
account balance                                账户余额 5g&'n  
account for                                       对……进行会计处理，核算；解释 6% ,Q  
accounting                                        会计，会计学 gh 0\9;h  
accounting advisory serve                        会计咨询服务 6a,YxR\  
accounting firm                                 会计师事务所 {jq-d
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accounting information                      会计信息，会计资料 ?NwFpSB2  
accounting period                             会计期间 0CN.gu  
accounting policies                                   会计政策 g{a0,B/j  
accounting professional bodies                 会计职业组织，会计职业团体 @LmUCP ~  
accounting records                                   会计记录 eeX)JC0A  
accounting responsibility                           会计责任 1IsR}uLh  
accounting service                             会计服务 QDDSJ>l5_T  
accounting standards                                会计准则 (HJ60Hj  
Accounting Standards for Business Enterprises       企业会计准则 <=`@`rm{  
accounting system                             会计系统 ``\H'^{B  
accounting treatment                                会计处理 }ps6}_FE  
accuracy                                    准确性，精确性 HYY|)Wo  
additional audit procedures                      追加审计程序 {M$8V~8D  
addressee                                         收件人，收信人 qj/P4*6E  
Administration of State-owned Assets  (the～)     国有资产管理局 m8f_w  
administrative laws and regulations                 行政法规  6$Dbeb  
adverse impact                                 不利影响，负面影响 l-npz)EM  
adverse opinion                                反对意见 & 3a+6!L[  
advisory group                                  咨询组，顾问组 1GNAx\(  
agency fee                                        代理费，代理费用 BxG;vS3>*e  
aggregate                                          总计，合计为…… 4q~E\l|.5  
alternation of document and record                 变造文件和记录 ~& l`"  
alternative audit procedures                      替代审计程序，备选审计程序 doa$ ;=wg  
amend                                              修改，修订 }qg!U
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amortisation                                      摊销 bd9c/>&  
analytical capacity                             分析能力 <*\J 6:^n  
analytical procedures                               分析性程序 04"hQt{[  
annual financial statements                        年度会计报表，年度财务报表 Owr`ip\  
appendix                                          附录，附表 JSL3.J  
applicable                                         适用的 Mu%'cwp$  
applicable laws and regulations                 适用的法规 5
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application systems                                  应用系统 ~E\CAZ  
apply consistently                              一贯地执行，一贯地实施 R}]FIu  
appropriate                                       适当的，合适的； -/</7I  
征用，挪用 }0TY  
appropriate authorization                          适当的授权 D'&LwU,o  
appropriateness of audit evidence                    审计证据的适当性 Em7q@   
approval                                    批准，核准 rx"zqm9 }u  
assertion                                    (会计报表上的)认定；确认 L9.#/%I\  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 GB=q}@&8p  
asset                                                 资产，财产 :8ZxOwwv  
asset restructuring                             资产重组 :s5g6TR  
assignment of duties                                 职责的划分 eOb` uyi  
assistant                                     助理，助理人员 bODl q  
associated company                                 联属公司，联营公司 Yc$|"to  
association                                        联合，结合；协会，社团 'tbb"M
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assumption                                       假设，假定 (X9V-4  
at a given date                                         在某一特定时日 W< n`[  
attestation                                         鉴证，公证 r~TT c)2  
attestation service                             鉴证服务 = `^jz}  
audit adjustment                                审计调整 %L/=heBBd  
audit areas                                        审计领域 @FTi*$Ix  
audit conclusion                                审计结论 A0XFu}  
audit effectiveness                             审计效果 a :fHTU=\p  
audit efficiency                                  审计效率
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audit engagement letter                      审计业务约定书 Yx"z&J9p  
audit evidence                                          审计证据 qkIU>b,B  
audit fee                                    审计费 )=D&NO67Pq  
audit files                                          审计档案 JvDsr0]\#  
audit findings                                     审计中发现的事项 ]ok>PH]  
audit implementation stage                        审计实施阶段 "jHN#}  
audit mark                                        审计标识 @K9T )p]  
audit materiality                                 审计重要性 /K^cU;E,  
audit method                                     审计方法 cabN<a l  
audit objective                                         审计目标，审计目的 C gx?K]>y  
audit of financial statements                      会计报表审计，财务报表审计  q0~_D8e,  
audit opinion                                     审计意见 ,B2-'O  
audit period                                      被审计期间，被审计年度 wGvgMZ]?'  
audit plan                                          审计计划
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audit planning                                    编制审计计划，制定审计计划，审计计划 ,:`6x[ +  
audit planning stage                                  审计计划阶段 }$-VI\96  
audit procedure                                审计程序 BGX@n#:  
audit programme                               审计程序表，具体审计计划 Pio^5jhB6  
audit report                                       审计报告 IfcFlXmt2  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 FT~^$)8=  
audit report with an adverse opinion                否定意见的审计报告 L3AwL)I   
audit report with dual dates                      双重日期审计报告 #lF<="y%X  
audit reporting stage                                 审计报告阶段 \ax% I)3  
audit responsibility                                   审计责任 lIz_0rE  
audit results                                      审计结果 Z=0W@_s  
audit risk                                          审计风险 qN@a<row&~  
audit sampling                                          审计抽样 rg,63r  
audit sampling techniques                         审计抽样方法，审计抽样技术 -Q6pV<i  
audit strategies                                  审计策略 [Ni4[\  
audit summary                                         审计总结，审计小结 Q7|13^|C  
audit team                                         审计小组 E: GJ$I  
audit test                                    审计测试 (5~C _Y  
audit trail                                          审计轨迹 Ct)MvZ  
audit work                                        审计工作 vi8~j  
audit working paper                                 审计工作底稿 NJ>p8P`_k  
audited financial statement                        审计会计报表，已审计财务报表 0?SLRz8  
Auditing Guidelines (the～)                      审计规范指南 er0D5f R  
auditing standards                             审计准则 +,Az\aT/%  
audit-oriented working paper                          (审计)业务类工作底稿 >|)0Amt  
authorisation                                     授权 %z~U@Mka  
authorisation of transaction                       交易的授权 &._!)al  
availability                                         可获得性 _m],(J=,z  
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balance                                      余额；差额；平衡 SbZt\a 8  
balance sheet                                    资产负债表 7X(]r1-+\  
bank                                                 银行 "!tw ,Gp  
bank account                                    银行账户，银行户头 'c&@~O;^d  
bank statement                                 银行对账单 <im<(=m9  
barter transaction                              易货交易，以物换物交易 wkD:i2E7  
basis of audit                                    审计依据 hy
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basis of preparation                                (会计报表的)编制基础 xXZKj  
book of account                               账目，账簿 JtpY][}"~3  
borrowing                                         借款，贷款，借债 7Zt\G-Q V  
branch                                              分支，分支机构，分店 yvCR =C  
brought forward                                (账户余额等的)承上年，承上期，承上页 oDP((I2-  
budget                                              预算 5lnSa+_/f  
building                                      建筑物；大楼 mE`qvavP|/  
business conditions                                  业务情况，经营情况 xGf Dz*t  
business licence                               (企业等的)营业执照 c^O#O  
business relation                                业务关系 o^Ysp&#p  
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