[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 Jjl`_X$CB  
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审计词汇英汉对照 y*M
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ability to continue as a going concern               持续经营能力 Ged
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acceptability                                     可接受性，可接受程度 "`asFg  
acceptable level of detection risk                     检查风险的可接受水平 K!,<7[MBg  
acceptance of engagement                       接受委托 W-/}q0h  
accepting the engagement for the first time              首次接受委托 I5h[%T  
access to asset                                         对资产的接触 0EJ(.8hwm  
according to                                     根据，依据，依照 t20PP4FWM  
account balance                                账户余额 $H$j-)\D  
account for                                       对……进行会计处理，核算；解释 2c?qV  
accounting                                        会计，会计学 .G o{1
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accounting advisory serve                        会计咨询服务 ITy/eZ"&:  
accounting firm                                 会计师事务所 <_(/X,kBK  
accounting information                      会计信息，会计资料 id?h>g  
accounting period                             会计期间

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accounting policies                                   会计政策 P9T5L<5  
accounting professional bodies                 会计职业组织，会计职业团体 sKyPosnP  
accounting records                                   会计记录 {-BRt)L[  
accounting responsibility                           会计责任 q64k7<C,  
accounting service                             会计服务 1wW)tNKIF  
accounting standards                                会计准则 @xc',I  
Accounting Standards for Business Enterprises       企业会计准则 *%vwM7  
accounting system                             会计系统 Bvt@X   
accounting treatment                                会计处理 dJ?XPo"Cm=  
accuracy                                    准确性，精确性 ttXjn  
additional audit procedures                      追加审计程序 s}j1"@  
addressee                                         收件人，收信人 bq
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Administration of State-owned Assets  (the～)     国有资产管理局 ;+1RUv  
administrative laws and regulations                 行政法规 ^*~;k|; &  
adverse impact                                 不利影响，负面影响 KN"S?i]X  
adverse opinion                                反对意见 .@Ut?G  
advisory group                                  咨询组，顾问组 WL+]4Wiz  
agency fee                                        代理费，代理费用 TPhTaKCio  
aggregate                                          总计，合计为…… *-s,. F+c  
alternation of document and record                 变造文件和记录 7hy&-<  
alternative audit procedures                      替代审计程序，备选审计程序 _Jv 9F8v  
amend                                              修改，修订 PR|R`.QSs  
amortisation                                      摊销 ()sTb>L  
analytical capacity                             分析能力 f&D]anf33  
analytical procedures                               分析性程序 U:F/iXz  
annual financial statements                        年度会计报表，年度财务报表 #0 6- :  
appendix                                          附录，附表 =uDgzdDyE  
applicable                                         适用的  fI\
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applicable laws and regulations                 适用的法规 _7DkS}NJs  
application systems                                  应用系统 !EQ@#qW/  
apply consistently                              一贯地执行，一贯地实施 L !4t[hhe=  
appropriate                                       适当的，合适的； 20rkKFk*  
征用，挪用 Yl;^ k0ZI  
appropriate authorization                          适当的授权 t:LcNlN|  
appropriateness of audit evidence                    审计证据的适当性 *)]"27^  
approval                                    批准，核准 )6~1 ^tD  
assertion                                    (会计报表上的)认定；确认 >+5?F*`\D*  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 1{_A:<VBl  
asset                                                 资产，财产 7m#[!%D  
asset restructuring                             资产重组 aQ j*KMc  
assignment of duties                                 职责的划分 /MQU >&  
assistant                                     助理，助理人员 2k6 X,  
associated company                                 联属公司，联营公司 L}#0I+Ml7  
association                                        联合，结合；协会，社团 22(*J<  
assumption                                       假设，假定 -yDs< Xl  
at a given date                                         在某一特定时日 S]sk7  
attestation                                         鉴证，公证 |+ge8uu?C  
attestation service                             鉴证服务 yk2!8  
audit adjustment                                审计调整 >\ST-7
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audit areas                                        审计领域 p (FlR?= S  
audit conclusion                                审计结论 9
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audit effectiveness                             审计效果 X}P$emr7  
audit efficiency                                  审计效率 A|}l)!%  
audit engagement letter                      审计业务约定书 U=sh[W  
audit evidence                                          审计证据 :`)~-`_  
audit fee                                    审计费 -)!>M>=s  
audit files                                          审计档案 :T3/yd62N  
audit findings                                     审计中发现的事项 *b}>cn)<v  
audit implementation stage                        审计实施阶段 }Vu\(~  
audit mark                                        审计标识 2fIRlrA$  
audit materiality                                 审计重要性 1p`+  
audit method                                     审计方法 M9!AIHq4  
audit objective                                         审计目标，审计目的 ,D6v4<jh  
audit of financial statements                      会计报表审计，财务报表审计 nxQ?bk}*d  
audit opinion                                     审计意见 ;jK#[*y  
audit period                                      被审计期间，被审计年度 5W =(+Q>C  
audit plan                                          审计计划 ~#\i!I;RY}  
audit planning                                    编制审计计划，制定审计计划，审计计划 UkCnqNvx  
audit planning stage                                  审计计划阶段 +&
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audit procedure                                审计程序 Q-rL$%~='  
audit programme                               审计程序表，具体审计计划 BcA31%  
audit report                                       审计报告 #0b&^QL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 +a= 0\lpOy  
audit report with a qualified opinion                 有保留意见的审计报告 ihT~xt  
audit report with an adverse opinion                否定意见的审计报告 k&hc m  
audit report with dual dates                      双重日期审计报告 "HM{b?N  
audit reporting stage                                 审计报告阶段 }W)=@t  
audit responsibility                                   审计责任 a=GM[{og  
audit results                                      审计结果 ,G^[o,hS  
audit risk                                          审计风险 nD"~?*Lt  
audit sampling                                          审计抽样 h!&sNzX  
audit sampling techniques                         审计抽样方法，审计抽样技术 1-I Swd'u  
audit strategies                                  审计策略 XC15K@K  
audit summary                                         审计总结，审计小结 =j0x.fSe  
audit team                                         审计小组 YC_3n5F%  
audit test                                    审计测试 AV&yoag1  
audit trail                                          审计轨迹 7dh1W@\  
audit work                                        审计工作 A CNfS9M_w  
audit working paper                                 审计工作底稿 z/&;{J  
audited financial statement                        审计会计报表，已审计财务报表 :&'{mJW*{t  
Auditing Guidelines (the～)                      审计规范指南 %>Xr5<$:&  
auditing standards                             审计准则 i`%
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audit-oriented working paper                          (审计)业务类工作底稿 `29TY&p+"  
authorisation                                     授权 Ccfwax+  
authorisation of transaction                       交易的授权 ?3sT"r_d@  
availability                                         可获得性 dTEJ=d40  
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balance                                      余额；差额；平衡 UkR3}{i  
balance sheet                                    资产负债表 cTZ)"^z!  
bank                                                 银行 PX".Km p.  
bank account                                    银行账户，银行户头 ;~HNpu$  
bank statement                                 银行对账单 J."{<&  
barter transaction                              易货交易，以物换物交易 ?BCyJ  
basis of audit                                    审计依据 ;kaHN;4?  
basis of preparation                                (会计报表的)编制基础 4YbC(f  
book of account                               账目，账簿 pt:;9hA  
borrowing                                         借款，贷款，借债 1TqF6`;+  
branch                                              分支，分支机构，分店 d+z[\i  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^[h2%c$  
budget                                              预算 h\,5/ )Y  
building                                      建筑物；大楼 <z#BsnjW{  
business conditions                                  业务情况，经营情况 5{>0eFzG  
business licence                               (企业等的)营业执照 "2n;3ByR  
business relation                                业务关系 D#sf i,O  
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