[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 @j O4EEe:  
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审计词汇英汉对照 KH7VR^;mk  
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ability to continue as a going concern               持续经营能力 00ofHZ  
acceptability                                     可接受性，可接受程度 & _; y.!  
acceptable level of detection risk                     检查风险的可接受水平 9O;cJ)tXY  
acceptance of engagement                       接受委托 dj'm, k b  
accepting the engagement for the first time              首次接受委托 TG}d3Z U !  
access to asset                                         对资产的接触 #j;Tb2&w  
according to                                     根据，依据，依照 +l`65!"  
account balance                                账户余额 0n Y6A~  
account for                                       对……进行会计处理，核算；解释 U@G"`RYl  
accounting                                        会计，会计学 HcRa`Sfc]/  
accounting advisory serve                        会计咨询服务 9lf*O0Z&n  
accounting firm                                 会计师事务所 QK)){cK  
accounting information                      会计信息，会计资料 0ZMJ(
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accounting period                             会计期间 oM!xz1kVL  
accounting policies                                   会计政策 lVz9k  
accounting professional bodies                 会计职业组织，会计职业团体 qve ./  
accounting records                                   会计记录 !/`$AXO  
accounting responsibility                           会计责任 EIjI!0j  
accounting service                             会计服务 nVE9^')8V  
accounting standards                                会计准则 j[I`\"  
Accounting Standards for Business Enterprises       企业会计准则 (hIF]>,kl  
accounting system                             会计系统 8)N@qUV  
accounting treatment                                会计处理 +
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accuracy                                    准确性，精确性 !Uh
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additional audit procedures                      追加审计程序 ]1D%zKY%$Z  
addressee                                         收件人，收信人 $&{ti.l  
Administration of State-owned Assets  (the～)     国有资产管理局 `s|]"'rX  
administrative laws and regulations                 行政法规 &?0:v`4Y  
adverse impact                                 不利影响，负面影响 )=J5\3O
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adverse opinion                                反对意见 rYY$wA@  
advisory group                                  咨询组，顾问组 j%L&jH6@  
agency fee                                        代理费，代理费用 ]PWDE"  
aggregate                                          总计，合计为…… 9T7e\<8"vC  
alternation of document and record                 变造文件和记录 Qck|#tc  
alternative audit procedures                      替代审计程序，备选审计程序 %@Oma  
amend                                              修改，修订 :w`3cwQ  
amortisation                                      摊销 "5C`,4s  
analytical capacity                             分析能力 +x=)/;:  
analytical procedures                               分析性程序 0V$k7H$Z  
annual financial statements                        年度会计报表，年度财务报表 =^&%9X  
appendix                                          附录，附表 z0%\OhuCcf  
applicable                                         适用的 lx |5?P  
applicable laws and regulations                 适用的法规 .B72C[' c  
application systems                                  应用系统 4jNG^@O  
apply consistently                              一贯地执行，一贯地实施 <q (z>*-e  
appropriate                                       适当的，合适的； oR .cSGh  
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appropriate authorization                          适当的授权 ~YP Jez  
appropriateness of audit evidence                    审计证据的适当性 7 <9yH:1  
approval                                    批准，核准 2f>PO +4S{  
assertion                                    (会计报表上的)认定；确认 ,](:<A)W&  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >j*;vG5T  
asset                                                 资产，财产 'sh~,+g  
asset restructuring                             资产重组 h.eM RdlO  
assignment of duties                                 职责的划分 \f:z+F!6R  
assistant                                     助理，助理人员 aE"[5*
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associated company                                 联属公司，联营公司 H 3@Z.D  
association                                        联合，结合；协会，社团 "9!d]2.-Vk  
assumption                                       假设，假定 1x)ZB~L  
at a given date                                         在某一特定时日 Jzkq)]M  
attestation                                         鉴证，公证 0AK,&nbF  
attestation service                             鉴证服务 80b;I|-T,  
audit adjustment                                审计调整 @"-</x3o  
audit areas                                        审计领域 hRC
 
audit conclusion                                审计结论 +Y"r71|A6+  
audit effectiveness                             审计效果 Q=mI9   
audit efficiency                                  审计效率 +Hvc_Av''  
audit engagement letter                      审计业务约定书 E/M_lvQ
 
audit evidence                                          审计证据 A4C+5R  
audit fee                                    审计费 k%s_0 @  
audit files                                          审计档案 \Ig68dFf%  
audit findings                                     审计中发现的事项 fhPk EvJ  
audit implementation stage                        审计实施阶段 mw$r$C
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audit mark                                        审计标识 IU FH:w]  
audit materiality                                 审计重要性 Vj<:GRNQ,d  
audit method                                     审计方法 +4;uF]T  
audit objective                                         审计目标，审计目的 {7u[1[L1  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 !oPq?lW9  
audit period                                      被审计期间，被审计年度 5=Xy,hmnC  
audit plan                                          审计计划 o[oM8o<  
audit planning                                    编制审计计划，制定审计计划，审计计划 L`f^y;Y.  
audit planning stage                                  审计计划阶段 9.'h^#C  
audit procedure                                审计程序 j/=iMq  
audit programme                               审计程序表，具体审计计划 XU!2YO)t;!  
audit report                                       审计报告 :NJ_n6E  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 dQoYCS}IaV  
audit report with a qualified opinion                 有保留意见的审计报告 j',W 64  
audit report with an adverse opinion                否定意见的审计报告 1b=lpw1}  
audit report with dual dates                      双重日期审计报告 Z;9>S=w!  
audit reporting stage                                 审计报告阶段 A.<H>=Z#O  
audit responsibility                                   审计责任 `&\Q +W  
audit results                                      审计结果 +$4(zPs@  
audit risk                                          审计风险 Xq'cA9v=$J  
audit sampling                                          审计抽样 inf l.  
audit sampling techniques                         审计抽样方法，审计抽样技术 Lg8nj< TF  
audit strategies                                  审计策略 ^`un'5Vk  
audit summary                                         审计总结，审计小结 9T#;,{VQ  
audit team                                         审计小组
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audit test                                    审计测试 J+rC
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audit trail                                          审计轨迹 F, U*
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audit work                                        审计工作 J>fQNW!{  
audit working paper                                 审计工作底稿 RMMd#/A@}  
audited financial statement                        审计会计报表，已审计财务报表 N0hE4t  
Auditing Guidelines (the～)                      审计规范指南 NM ]bgpP  
auditing standards                             审计准则 d%l{V6  
audit-oriented working paper                          (审计)业务类工作底稿 %%(R@kh 9  
authorisation                                     授权 I*9e]m"  
authorisation of transaction                       交易的授权 vJAZ%aW  
availability                                         可获得性 3u%{dGa  
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balance                                      余额；差额；平衡 ss;R8:5  
balance sheet                                    资产负债表 GfM;saTz{  
bank                                                 银行 F~A'X  
bank account                                    银行账户，银行户头 nUkaz*4qU  
bank statement                                 银行对账单 Bl=t Yp|a  
barter transaction                              易货交易，以物换物交易 pp9Zb.D\  
basis of audit                                    审计依据 jxYc2  
basis of preparation                                (会计报表的)编制基础 =8U&[F  
book of account                               账目，账簿 oK 6(HF'&  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 Z7 E
  
brought forward                                (账户余额等的)承上年，承上期，承上页 JN7k2]{  
budget                                              预算 6uKTGc4  
building                                      建筑物；大楼 $-[CG7VgX%  
business conditions                                  业务情况，经营情况 cQ9q;r`%  
business licence                               (企业等的)营业执照 l<M'=-Y  
business relation                                业务关系 T |tOTk  
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