[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 0]:*v?  
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审计词汇英汉对照 c"%_]7  
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ability to continue as a going concern               持续经营能力 :N*q;j>  
acceptability                                     可接受性，可接受程度 Ru9pb~K  
acceptable level of detection risk                     检查风险的可接受水平 ;4S [ba1/  
acceptance of engagement                       接受委托 G(7\
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accepting the engagement for the first time              首次接受委托 (zM+7tJH  
access to asset                                         对资产的接触 .^9/ 0.g8t  
according to                                     根据，依据，依照 hZss  
account balance                                账户余额 eBSn1n  
account for                                       对……进行会计处理，核算；解释 `F-Dd4B  
accounting                                        会计，会计学 @ @3)D%h  
accounting advisory serve                        会计咨询服务 Q8gdI  
accounting firm                                 会计师事务所 Vne.HFXA  
accounting information                      会计信息，会计资料 Y00i{/a 8  
accounting period                             会计期间 %`s9yRk9>E  
accounting policies                                   会计政策 dp//p)B>  
accounting professional bodies                 会计职业组织，会计职业团体 QAO
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accounting records                                   会计记录 L!+[]tB  
accounting responsibility                           会计责任 *xZQG9`kt  
accounting service                             会计服务 g`~lIt[=  
accounting standards                                会计准则 Be14$7r  
Accounting Standards for Business Enterprises       企业会计准则 x%:>Ol  
accounting system                             会计系统 VvMU)  
accounting treatment                                会计处理 6M<mOhp@}n  
accuracy                                    准确性，精确性 a`h$lUb-  
additional audit procedures                      追加审计程序 AP?{N:+  
addressee                                         收件人，收信人 w=P<4bdT  
Administration of State-owned Assets  (the～)     国有资产管理局 .2(@jx,[  
administrative laws and regulations                 行政法规 *NwKD:o  
adverse impact                                 不利影响，负面影响 *\~kjZ 3  
adverse opinion                                反对意见 -fSKJo#}|  
advisory group                                  咨询组，顾问组 |$|nV^y  
agency fee                                        代理费，代理费用 @h7GTA \  
aggregate                                          总计，合计为…… I8-&.RE  
alternation of document and record                 变造文件和记录 v;F+fOo  
alternative audit procedures                      替代审计程序，备选审计程序 `>Kk;`  
amend                                              修改，修订 0R%uVJG  
amortisation                                      摊销 a,0o{*(u$  
analytical capacity                             分析能力 <8z[,X}bM  
analytical procedures                               分析性程序 bcx{_&1p  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 .}hZ7>4-  
applicable                                         适用的 iqv\ag  
applicable laws and regulations                 适用的法规 82@;.%  
application systems                                  应用系统 |z<wPJ,;2  
apply consistently                              一贯地执行，一贯地实施 gU 2c--`  
appropriate                                       适当的，合适的； #35S7G^@`  
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appropriate authorization                          适当的授权 dXK~ Z :  
appropriateness of audit evidence                    审计证据的适当性 cwW~ *90#  
approval                                    批准，核准 ?BWvF] p5/  
assertion                                    (会计报表上的)认定；确认 ;~1/eF  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 I3E8vi%B.  
asset                                                 资产，财产 ~NW5+M(u  
asset restructuring                             资产重组 b8b PK<  
assignment of duties                                 职责的划分 ,w58n%)H  
assistant                                     助理，助理人员 %Ty {1'o  
associated company                                 联属公司，联营公司 PK`(qK9  
association                                        联合，结合；协会，社团 ks`  
assumption                                       假设，假定 pvwnza1  
at a given date                                         在某一特定时日 5tCq}]q#P  
attestation                                         鉴证，公证 T[!q&kFB  
attestation service                             鉴证服务 v%8-Al^G  
audit adjustment                                审计调整 Z FrXw+  
audit areas                                        审计领域 WO*WAP)n  
audit conclusion                                审计结论 ?KuJs9SM  
audit effectiveness                             审计效果 vheAh`u^&  
audit efficiency                                  审计效率 AU?YZEAei  
audit engagement letter                      审计业务约定书 ` Ehgn?6'  
audit evidence                                          审计证据 2'^OtM,  
audit fee                                    审计费 NwuBe:"@  
audit files                                          审计档案 #1!BD!u  
audit findings                                     审计中发现的事项 md +`#-D\O  
audit implementation stage                        审计实施阶段 fD}]Mi:V  
audit mark                                        审计标识 ;@-5lCvC(+  
audit materiality                                 审计重要性 C%7)sLWjJS  
audit method                                     审计方法 +n~rM'^4/  
audit objective                                         审计目标，审计目的 (Gk]<`d#N  
audit of financial statements                      会计报表审计，财务报表审计 _j
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audit opinion                                     审计意见 8JO\%DFJ  
audit period                                      被审计期间，被审计年度 1#_j6Q2  
audit plan                                          审计计划 3UtXxL&L`  
audit planning                                    编制审计计划，制定审计计划，审计计划 J2k'Ke97o  
audit planning stage                                  审计计划阶段 xcRrI|?eC  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 BL^Hj  
audit report                                       审计报告 @DKl<F  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 >33b@)  
audit report with a qualified opinion                 有保留意见的审计报告 oW1olmpp=  
audit report with an adverse opinion                否定意见的审计报告 (2(;u1  
audit report with dual dates                      双重日期审计报告 ~map5@Kd  
audit reporting stage                                 审计报告阶段 "&o@%){]  
audit responsibility                                   审计责任 x3F L/^S  
audit results                                      审计结果 jP6G.aiO  
audit risk                                          审计风险 LzSusjEW@  
audit sampling                                          审计抽样 QMpA~x_m  
audit sampling techniques                         审计抽样方法，审计抽样技术 |BWK"G  
audit strategies                                  审计策略 E1Aa2  
audit summary                                         审计总结，审计小结 f!Nc+  
audit team                                         审计小组 GT}#iM  
audit test                                    审计测试 $[;eb,  
audit trail                                          审计轨迹 tJfN6  
audit work                                        审计工作 Fm~}A4  
audit working paper                                 审计工作底稿 5{f/H] P  
audited financial statement                        审计会计报表，已审计财务报表 .{ Lm  
Auditing Guidelines (the～)                      审计规范指南 4~MUc!  
auditing standards                             审计准则 ) G &3V  
audit-oriented working paper                          (审计)业务类工作底稿 SL5DWZ  
authorisation                                     授权 KEB>}_[  
authorisation of transaction                       交易的授权 6C}Z1lZl  
availability                                         可获得性 1,D ^,  
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balance                                      余额；差额；平衡 dOgM9P  
balance sheet                                    资产负债表 05zdy-Fb  
bank                                                 银行 %pKs- n`  
bank account                                    银行账户，银行户头 \Le#+P  
bank statement                                 银行对账单 FO yfk$  
barter transaction                              易货交易，以物换物交易 v"TH[}C9D  
basis of audit                                    审计依据 xH-k~#  
basis of preparation                                (会计报表的)编制基础 5 .UgJ/  
book of account                               账目，账簿 *Z(C')7r  
borrowing                                         借款，贷款，借债 l_IX+4(@b|  
branch                                              分支，分支机构，分店 /P}tgcs  
brought forward                                (账户余额等的)承上年，承上期，承上页 l),13"?C(  
budget                                              预算 Q#bo!]H{t  
building                                      建筑物；大楼 D)$k{v#~  
business conditions                                  业务情况，经营情况 Z'M@DY/fdK  
business licence                               (企业等的)营业执照 a m%{M7":7  
business relation                                业务关系 E*"E{E7  
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