[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 HVC>9_:]  
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审计词汇英汉对照 Co3:*nbRv  
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ability to continue as a going concern               持续经营能力 T0]*{k(FR  
acceptability                                     可接受性，可接受程度 w&x!,yd;  
acceptable level of detection risk                     检查风险的可接受水平 dS5a  
acceptance of engagement                       接受委托 K/}rP[H  
accepting the engagement for the first time              首次接受委托 /mK?E5H'r1  
access to asset                                         对资产的接触 NZ3/5%We/  
according to                                     根据，依据，依照 E{n:J3_X^d  
account balance                                账户余额 +a*^{l}AST  
account for                                       对……进行会计处理，核算；解释 NmSo4Dg`U  
accounting                                        会计，会计学 ?K3(D;5 &i  
accounting advisory serve                        会计咨询服务 w$u3W*EoU^  
accounting firm                                 会计师事务所 wW%4 d  
accounting information                      会计信息，会计资料 %bdjBa}  
accounting period                             会计期间 "hdvHUz  
accounting policies                                   会计政策 >N.]|\V  
accounting professional bodies                 会计职业组织，会计职业团体 Zt3)]sB  
accounting records                                   会计记录 <~)kwq'  
accounting responsibility                           会计责任 Y9`5G%  
accounting service                             会计服务 t&(PN%icD  
accounting standards                                会计准则 (X?/"lC)  
Accounting Standards for Business Enterprises       企业会计准则 3q?\r` a  
accounting system                             会计系统 e0$=!QlPr  
accounting treatment                                会计处理 STJJU]H  
accuracy                                    准确性，精确性 WsDM{1c  
additional audit procedures                      追加审计程序 xrN &N_K#  
addressee                                         收件人，收信人 %~QO8q_7  
Administration of State-owned Assets  (the～)     国有资产管理局 kVD(Q~<  
administrative laws and regulations                 行政法规 o'$jNciOW  
adverse impact                                 不利影响，负面影响 +nT'I!//  
adverse opinion                                反对意见 $*W6A/%O  
advisory group                                  咨询组，顾问组 |> _!eS\=<  
agency fee                                        代理费，代理费用 0Ld@H)  
aggregate                                          总计，合计为…… bUY>st'  
alternation of document and record                 变造文件和记录 jU5}\o
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alternative audit procedures                      替代审计程序，备选审计程序 AZ{^o4<q  
amend                                              修改，修订 raQ7.7  
amortisation                                      摊销 9RWkm%?  
analytical capacity                             分析能力 nA~E "*  
analytical procedures                               分析性程序 _A~4NW{U7  
annual financial statements                        年度会计报表，年度财务报表 x[Wwq=~  
appendix                                          附录，附表 aceZ3U>W  
applicable                                         适用的 vhb)2n  
applicable laws and regulations                 适用的法规 )$Z=t-q  
application systems                                  应用系统 @EoZI ~  
apply consistently                              一贯地执行，一贯地实施 F]I=+T
 
appropriate                                       适当的，合适的； dHk
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征用，挪用 X.TI>90{  
appropriate authorization                          适当的授权 NOS>8sy  
appropriateness of audit evidence                    审计证据的适当性 \-*eL;q P  
approval                                    批准，核准 aSP4a +\*  
assertion                                    (会计报表上的)认定；确认 <vUVP\u~$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Tb1U^E:  
asset                                                 资产，财产 8/"fWm
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asset restructuring                             资产重组 u(!&:A9JFd  
assignment of duties                                 职责的划分 >\!4Mk8  
assistant                                     助理，助理人员 zW8*EE+,  
associated company                                 联属公司，联营公司 9Ok9bC'?8@  
association                                        联合，结合；协会，社团 9*:gr#(5  
assumption                                       假设，假定 cc44R|Kr$$  
at a given date                                         在某一特定时日 |0z;K:5s
 
attestation                                         鉴证，公证 hwqbi "o  
attestation service                             鉴证服务 1JEnnqu  
audit adjustment                                审计调整 5#E |R  
audit areas                                        审计领域 s[Ur~Wvn  
audit conclusion                                审计结论 1w"8~Z:UXV  
audit effectiveness                             审计效果 }17.~  
audit efficiency                                  审计效率 &J !aw  
audit engagement letter                      审计业务约定书 |/ }\6L]  
audit evidence                                          审计证据 bOI3^T  
audit fee                                    审计费 ;<Km3  
audit files                                          审计档案 |*mL1#bB  
audit findings                                     审计中发现的事项 U,Mx@KdV  
audit implementation stage                        审计实施阶段 T%R:NQf  
audit mark                                        审计标识 z5]bia,  
audit materiality                                 审计重要性 p#K
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audit method                                     审计方法 A%\tiZe  
audit objective                                         审计目标，审计目的 j!z-)p8hy  
audit of financial statements                      会计报表审计，财务报表审计 <:|3rfm#  
audit opinion                                     审计意见 [
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audit period                                      被审计期间，被审计年度 ; "3+YTtp  
audit plan                                          审计计划 *xR 2)u  
audit planning                                    编制审计计划，制定审计计划，审计计划 8Q)@  
audit planning stage                                  审计计划阶段 ~}DQT>7$  
audit procedure                                审计程序 Yct5V,X^  
audit programme                               审计程序表，具体审计计划 H@uE>  
audit report                                       审计报告 [/RM=4Nh5  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 4Tct  
audit report with a qualified opinion                 有保留意见的审计报告 k8]O65t|  
audit report with an adverse opinion                否定意见的审计报告 9PUes3"v  
audit report with dual dates                      双重日期审计报告 xdy^^3"  
audit reporting stage                                 审计报告阶段 Ejq#~ Zhr!  
audit responsibility                                   审计责任 k#:2'!7G  
audit results                                      审计结果 n+1y  
audit risk                                          审计风险 5f:DN
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audit sampling                                          审计抽样 Tx%VU8\?n  
audit sampling techniques                         审计抽样方法，审计抽样技术 -> lu#;A5  
audit strategies                                  审计策略 fYrGpW(`  
audit summary                                         审计总结，审计小结 f Mf&?`V  
audit team                                         审计小组 P6U%=xaC  
audit test                                    审计测试 /b,TpuM^  
audit trail                                          审计轨迹 tK%c@gGU9  
audit work                                        审计工作 lnbmoHv  
audit working paper                                 审计工作底稿 ] q~ <=  
audited financial statement                        审计会计报表，已审计财务报表 ]|:uU  
Auditing Guidelines (the～)                      审计规范指南 =sOo:s
 
auditing standards                             审计准则 l|/:Ot  
audit-oriented working paper                          (审计)业务类工作底稿 3,aN8F1;C  
authorisation                                     授权 34|a:5c  
authorisation of transaction                       交易的授权 y:}sD_m0W  
availability                                         可获得性 P s R>V)L  
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balance                                      余额；差额；平衡 gd6Dm4q(  
balance sheet                                    资产负债表 Ey&aBYR  
bank                                                 银行 gmSQcN)  
bank account                                    银行账户，银行户头 Wf>^bFb"$  
bank statement                                 银行对账单 G{ mC7@  
barter transaction                              易货交易，以物换物交易 /owO@~G  
basis of audit                                    审计依据 ^~L}<]  
basis of preparation                                (会计报表的)编制基础 -g`IH-B  
book of account                               账目，账簿 ;8B.;%qkL  
borrowing                                         借款，贷款，借债 O %1/r*  
branch                                              分支，分支机构，分店 #2%([w  
brought forward                                (账户余额等的)承上年，承上期，承上页 "2Op[~V  
budget                                              预算 $EBb"+Y'T  
building                                      建筑物；大楼 3#.\  
business conditions                                  业务情况，经营情况 h
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business licence                               (企业等的)营业执照 2Ji+{,?,   
business relation                                业务关系 :mv`\  
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