[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 o_BTo5]  
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审计词汇英汉对照 C| ~A]wc=  
   
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ability to continue as a going concern               持续经营能力 C2"^YRN,  
acceptability                                     可接受性，可接受程度 m^}|LB:5  
acceptable level of detection risk                     检查风险的可接受水平 $Dj8 a\L  
acceptance of engagement                       接受委托 "!V`_ S;  
accepting the engagement for the first time              首次接受委托 l
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access to asset                                         对资产的接触 C$TU TS  
according to                                     根据，依据，依照 HS/.H,X  
account balance                                账户余额 ,3Q~X$f  
account for                                       对……进行会计处理，核算；解释 95z|}16UK  
accounting                                        会计，会计学 _&hM6N  
accounting advisory serve                        会计咨询服务 jJ$B^Y"4  
accounting firm                                 会计师事务所 1vj@qw3  
accounting information                      会计信息，会计资料 -je} PwT  
accounting period                             会计期间 Wvf>5g)?  
accounting policies                                   会计政策 `}l%61n0  
accounting professional bodies                 会计职业组织，会计职业团体 Lz.khE<  
accounting records                                   会计记录 W_`]7RO8  
accounting responsibility                           会计责任 S F*C'  
accounting service                             会计服务 x?{UWh%  
accounting standards                                会计准则 gHBvQ1g  
Accounting Standards for Business Enterprises       企业会计准则 "dX~J3$  
accounting system                             会计系统 ]O"f%  
accounting treatment                                会计处理 dDpAS#'s\  
accuracy                                    准确性，精确性 I"88O4\@  
additional audit procedures                      追加审计程序 5MB`yRVv  
addressee                                         收件人，收信人 `xLsD}32  
Administration of State-owned Assets  (the～)     国有资产管理局 |VWT4*K  
administrative laws and regulations                 行政法规 :}zyd;Rc  
adverse impact                                 不利影响，负面影响 z_$c_J  
adverse opinion                                反对意见 G|rE\h 2w  
advisory group                                  咨询组，顾问组 Y0a[Lb0  
agency fee                                        代理费，代理费用 sX%n`L  
aggregate                                          总计，合计为…… LUMbRrD-  
alternation of document and record                 变造文件和记录  n?EgC8b9  
alternative audit procedures                      替代审计程序，备选审计程序 b?i+nhqI  
amend                                              修改，修订 CW &z?Bra  
amortisation                                      摊销 *=! e,  
analytical capacity                             分析能力 \dtiv&x  
analytical procedures                               分析性程序 = UH3.  
annual financial statements                        年度会计报表，年度财务报表 gM3:J
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appendix                                          附录，附表 Kd5'2"DI  
applicable                                         适用的 >o?v[:u*  
applicable laws and regulations                 适用的法规 3}fOb  
application systems                                  应用系统 #uhUZq  
apply consistently                              一贯地执行，一贯地实施 aZ4EcQ@-$]  
appropriate                                       适当的，合适的； .C% 28fH  
征用，挪用 ^~YT<cJ1h  
appropriate authorization                          适当的授权 H` CID*Ji  
appropriateness of audit evidence                    审计证据的适当性 5CFNBb%Xy  
approval                                    批准，核准 $9,&BW_*  
assertion                                    (会计报表上的)认定；确认 A9MM^jV8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )RJEOl1  
asset                                                 资产，财产 \~ D(ww  
asset restructuring                             资产重组 ]$@a.#}  
assignment of duties                                 职责的划分 Food<(!.>  
assistant                                     助理，助理人员 ^?VQ$o2  
associated company                                 联属公司，联营公司 7Bp7d/R-  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 1D*=ZkA)  
at a given date                                         在某一特定时日 /sA&}kX}E  
attestation                                         鉴证，公证 h3CA,$HJ  
attestation service                             鉴证服务 1hG#  
audit adjustment                                审计调整 p\w<~pN[  
audit areas                                        审计领域 !RI _Uph  
audit conclusion                                审计结论 f jx`|MJ  
audit effectiveness                             审计效果 U g"W6`  
audit efficiency                                  审计效率 arYq$~U  
audit engagement letter                      审计业务约定书 ljKIxSvCFp  
audit evidence                                          审计证据 j]BRfA  
audit fee                                    审计费 &zEQbHK
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audit files                                          审计档案 w>%@Ug["  
audit findings                                     审计中发现的事项 dkC[SG`  
audit implementation stage                        审计实施阶段 yq%5h[M  
audit mark                                        审计标识 MET9rT  
audit materiality                                 审计重要性 U] LDi8  
audit method                                     审计方法 CxFd/X,  
audit objective                                         审计目标，审计目的 bF"l0 jS  
audit of financial statements                      会计报表审计，财务报表审计 yajdRU  
audit opinion                                     审计意见 `L'g<VK;  
audit period                                      被审计期间，被审计年度 [8iY0m_Qe  
audit plan                                          审计计划 XnyN*}8  
audit planning                                    编制审计计划，制定审计计划，审计计划 [;u#79aE
 
audit planning stage                                  审计计划阶段 6X \g7bg  
audit procedure                                审计程序 n= .P46|  
audit programme                               审计程序表，具体审计计划 3 z8i0  
audit report                                       审计报告 o:Fq|?/e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 UY',n,  
audit report with a qualified opinion                 有保留意见的审计报告 yKc-:IBb{u  
audit report with an adverse opinion                否定意见的审计报告 Y sM*d  
audit report with dual dates                      双重日期审计报告 %2\Hj0JQQ  
audit reporting stage                                 审计报告阶段 ETp?RWXX  
audit responsibility                                   审计责任 xlI=)ak{  
audit results                                      审计结果 VXeO}>2S  
audit risk                                          审计风险 2e`}
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audit sampling                                          审计抽样 I!sT=w8V  
audit sampling techniques                         审计抽样方法，审计抽样技术 V@ >(xe7  
audit strategies                                  审计策略 40t xZFQ0  
audit summary                                         审计总结，审计小结 ){;XI2
 
audit team                                         审计小组 P%3pM*.  
audit test                                    审计测试 9wvlR6z;u  
audit trail                                          审计轨迹 /I%z7f91O  
audit work                                        审计工作 ]S6Gz/4aV+  
audit working paper                                 审计工作底稿 '2(m
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audited financial statement                        审计会计报表，已审计财务报表 /LD3Bb)O  
Auditing Guidelines (the～)                      审计规范指南 3!CUJs/W  
auditing standards                             审计准则 FdU]!GO-X  
audit-oriented working paper                          (审计)业务类工作底稿 4>KF`?%4  
authorisation                                     授权 KdVKvs[  
authorisation of transaction                       交易的授权 ~YYnn7)  
availability                                         可获得性 8u[_t.y4m  
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balance                                      余额；差额；平衡 ^""edCs  
balance sheet                                    资产负债表 q/i2o[f'n  
bank                                                 银行 $V~@w.
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bank account                                    银行账户，银行户头 EQ1**[$  
bank statement                                 银行对账单 MGg(d  
barter transaction                              易货交易，以物换物交易 #D`@
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basis of audit                                    审计依据 d][ Wm  
basis of preparation                                (会计报表的)编制基础 jq+(2  
book of account                               账目，账簿 @oXGa>Ru  
borrowing                                         借款，贷款，借债 /R#zu_i  
branch                                              分支，分支机构，分店 vSgT36ZF  
brought forward                                (账户余额等的)承上年，承上期，承上页 ? #K|l*  
budget                                              预算 /v{+V/'+   
building                                      建筑物；大楼 jI-a+LnEm  
business conditions                                  业务情况，经营情况 a|ufm^F  
business licence                               (企业等的)营业执照 zx.
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business relation                                业务关系 1h,iWHC  
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