[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 L+QEFQ:r5  
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审计词汇英汉对照 ^fb4g+Au  
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ability to continue as a going concern               持续经营能力 (F7!&]8%  
acceptability                                     可接受性，可接受程度 :h3 Gk;u  
acceptable level of detection risk                     检查风险的可接受水平 Md[nlz  
acceptance of engagement                       接受委托 4aZsz,=  
accepting the engagement for the first time              首次接受委托 Hj;j\R >2  
access to asset                                         对资产的接触 eA_1?j]E3  
according to                                     根据，依据，依照 z0Gh |N@)  
account balance                                账户余额 Fu m1w  
account for                                       对……进行会计处理，核算；解释 tL;;Yt  
accounting                                        会计，会计学 K)0 6][,  
accounting advisory serve                        会计咨询服务 mnXaf)"  
accounting firm                                 会计师事务所 /)y~%0
 
accounting information                      会计信息，会计资料 OY`G_=6!N  
accounting period                             会计期间 !cE)LG  
accounting policies                                   会计政策 P[ KJuc  
accounting professional bodies                 会计职业组织，会计职业团体 oc-7gz)  
accounting records                                   会计记录 'L0 2lM  
accounting responsibility                           会计责任 >1mCjP  
accounting service                             会计服务 ;Fuxj
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accounting standards                                会计准则 !Nl"y'B|  
Accounting Standards for Business Enterprises       企业会计准则 5'>(|7~%\  
accounting system                             会计系统 ;Z.}~d6>!  
accounting treatment                                会计处理 R_4600  
accuracy                                    准确性，精确性 hlkf|H  
additional audit procedures                      追加审计程序 it>FG9hVo  
addressee                                         收件人，收信人 Jp5~iC2d  
Administration of State-owned Assets  (the～)     国有资产管理局 ]Wv\$JXI  
administrative laws and regulations                 行政法规 F/RV{} 17E  
adverse impact                                 不利影响，负面影响 _.FxqH>  
adverse opinion                                反对意见 Yq) wE|k/  
advisory group                                  咨询组，顾问组 [>?B`1;@  
agency fee                                        代理费，代理费用 FJ>| l#nO  
aggregate                                          总计，合计为…… <h7C_^L10\  
alternation of document and record                 变造文件和记录 /2?GRwU~P  
alternative audit procedures                      替代审计程序，备选审计程序 0VsrAV0  
amend                                              修改，修订  D
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amortisation                                      摊销 ycCEXu2F  
analytical capacity                             分析能力 =`vUWO
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analytical procedures                               分析性程序 I#S6k%-'  
annual financial statements                        年度会计报表，年度财务报表 S <|e/![@  
appendix                                          附录，附表 S|!U=&  
applicable                                         适用的 le|e 4f*+  
applicable laws and regulations                 适用的法规 Z10#6v  
application systems                                  应用系统  }e9:2  
apply consistently                              一贯地执行，一贯地实施 WGVvBX7#  
appropriate                                       适当的，合适的； m[ txKj.=_  
征用，挪用 uj;-HN)6  
appropriate authorization                          适当的授权 1"~@UcJ  
appropriateness of audit evidence                    审计证据的适当性 0xC{Lf&  
approval                                    批准，核准 > -J d@7-  
assertion                                    (会计报表上的)认定；确认 PGu6hV{  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 )0RH"#,2L  
asset                                                 资产，财产 .wS' Xn&  
asset restructuring                             资产重组 =?T'@C  
assignment of duties                                 职责的划分 OYNs1yB  
assistant                                     助理，助理人员 t~ Q{\!  
associated company                                 联属公司，联营公司 ;9 XM s)  
association                                        联合，结合；协会，社团 9)T;.O  
assumption                                       假设，假定 J0lTp /  
at a given date                                         在某一特定时日 0sk*A0HX-  
attestation                                         鉴证，公证 +lU:I  
attestation service                             鉴证服务 Suk RJvi  
audit adjustment                                审计调整 E@P8-x' i  
audit areas                                        审计领域 >,A:zbs&  
audit conclusion                                审计结论 3@s|tm1  
audit effectiveness                             审计效果 &kRkOjuk  
audit efficiency                                  审计效率 0D:J d6\  
audit engagement letter                      审计业务约定书 f(7/  
audit evidence                                          审计证据 x"5/1b3aq  
audit fee                                    审计费 3(}HD*{E[@  
audit files                                          审计档案 &FIPEe#n  
audit findings                                     审计中发现的事项 _~=X/I R  
audit implementation stage                        审计实施阶段 -&D~TL#  
audit mark                                        审计标识 }O5c.3  
audit materiality                                 审计重要性 nXk<DlTws  
audit method                                     审计方法 6 }qNH29  
audit objective                                         审计目标，审计目的 q 9yY%  
audit of financial statements                      会计报表审计，财务报表审计 @B*?owba>  
audit opinion                                     审计意见 >Ex\j?  
audit period                                      被审计期间，被审计年度 =?0o5|u]  
audit plan                                          审计计划 .z7F58  
audit planning                                    编制审计计划，制定审计计划，审计计划 _)zSjFX9  
audit planning stage                                  审计计划阶段 eB<R@a|?S  
audit procedure                                审计程序 6}n>Nb;L"  
audit programme                               审计程序表，具体审计计划 r2q
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audit report                                       审计报告 70mQ{YNN  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 RAR"9 N .  
audit report with a qualified opinion                 有保留意见的审计报告 AnfJyltS  
audit report with an adverse opinion                否定意见的审计报告 rH$0h2  
audit report with dual dates                      双重日期审计报告 ;:hyW,J  
audit reporting stage                                 审计报告阶段 ,cYU
 
audit responsibility                                   审计责任 = %\;7  
audit results                                      审计结果 y
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audit risk                                          审计风险 `\(F ax  
audit sampling                                          审计抽样 j#9p0[  
audit sampling techniques                         审计抽样方法，审计抽样技术 2W~,,$ G  
audit strategies                                  审计策略 x'+lNlv  
audit summary                                         审计总结，审计小结 Wb68")$  
audit team                                         审计小组 4[9~g=
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audit test                                    审计测试 qeb:n$  
audit trail                                          审计轨迹 a7)q^;:O  
audit work                                        审计工作 959&I0=g"  
audit working paper                                 审计工作底稿 IE+$ET>t  
audited financial statement                        审计会计报表，已审计财务报表 .&TJSIx$  
Auditing Guidelines (the～)                      审计规范指南 KaZ*HPe(  
auditing standards                             审计准则 e 9U\48  
audit-oriented working paper                          (审计)业务类工作底稿 *Ny^XQ_X  
authorisation                                     授权 Ef;_im  
authorisation of transaction                       交易的授权 gk"S`1>  
availability                                         可获得性 2d>kc2=*  
B DAj@wn3K?  
balance                                      余额；差额；平衡 /KO!s,Nk  
balance sheet                                    资产负债表 h3h2 KqM'  
bank                                                 银行 &-470Z%/  
bank account                                    银行账户，银行户头 d>M&jSCL  
bank statement                                 银行对账单 iKu[j)F  
barter transaction                              易货交易，以物换物交易 KxqT5`P&  
basis of audit                                    审计依据  $C##S@  
basis of preparation                                (会计报表的)编制基础 O{,Uge2n,  
book of account                               账目，账簿 t IdH? x  
borrowing                                         借款，贷款，借债 :G?"BL5vP  
branch                                              分支，分支机构，分店 G0^WQQ4  
brought forward                                (账户余额等的)承上年，承上期，承上页 4~53%=+  
budget                                              预算 
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building                                      建筑物；大楼 403%~  
business conditions                                  业务情况，经营情况 ZsirX~W<  
business licence                               (企业等的)营业执照 Psp3~Kg  
business relation                                业务关系 MGCwT@P  
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