[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 ;?A?1q8*  
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审计词汇英汉对照 ic+tn9f\  
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ability to continue as a going concern               持续经营能力 d
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acceptability                                     可接受性，可接受程度 Hsoe?kUHF  
acceptable level of detection risk                     检查风险的可接受水平 <<Fk[qMA  
acceptance of engagement                       接受委托 g[W`
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accepting the engagement for the first time              首次接受委托 xzGs%01]  
access to asset                                         对资产的接触 wF`9}9q  
according to                                     根据，依据，依照 &>!WhC16  
account balance                                账户余额 9bDxml1  
account for                                       对……进行会计处理，核算；解释 TAbC-T.EV  
accounting                                        会计，会计学 otsINAizgS  
accounting advisory serve                        会计咨询服务 -ty_<m]  
accounting firm                                 会计师事务所 |c]Y1WwDx  
accounting information                      会计信息，会计资料 +bj[.  
accounting period                             会计期间 4I[g{S nF  
accounting policies                                   会计政策 d9hJEu!Lu  
accounting professional bodies                 会计职业组织，会计职业团体 ZA
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accounting records                                   会计记录 m ST/u>'  
accounting responsibility                           会计责任 U =()T}b>  
accounting service                             会计服务 {FavF 9O  
accounting standards                                会计准则 W .c:Pulg  
Accounting Standards for Business Enterprises       企业会计准则 @'K+   
accounting system                             会计系统 9tnW:Nw~  
accounting treatment                                会计处理 /}]Irj
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accuracy                                    准确性，精确性 LZ@4,Uj  
additional audit procedures                      追加审计程序 *(~=L%s  
addressee                                         收件人，收信人 _~M*XJ] `  
Administration of State-owned Assets  (the～)     国有资产管理局 |!\(eLR9>  
administrative laws and regulations                 行政法规 ]0HlPP:2  
adverse impact                                 不利影响，负面影响 y`~[R7E  
adverse opinion                                反对意见 |7jUf$Q\p  
advisory group                                  咨询组，顾问组 !2('Cq_^  
agency fee                                        代理费，代理费用 ?hu$  
aggregate                                          总计，合计为…… |
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alternation of document and record                 变造文件和记录 o <lS90J  
alternative audit procedures                      替代审计程序，备选审计程序 mn=G6h T}W  
amend                                              修改，修订 ak?XE4-N  
amortisation                                      摊销 ]hBp elKJ  
analytical capacity                             分析能力 )ow|n^D($M  
analytical procedures                               分析性程序 
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annual financial statements                        年度会计报表，年度财务报表 CapWn~*g  
appendix                                          附录，附表 1or4s{bmo  
applicable                                         适用的 ?PIOuN=  
applicable laws and regulations                 适用的法规 %} _{_Z  
application systems                                  应用系统 J`ia6fy.I  
apply consistently                              一贯地执行，一贯地实施 r lalr+Rf  
appropriate                                       适当的，合适的； [Ng#/QXk{  
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appropriate authorization                          适当的授权 i0($@6Lh  
appropriateness of audit evidence                    审计证据的适当性 S-"&#OfWg<  
approval                                    批准，核准 iBy:HH  
assertion                                    (会计报表上的)认定；确认 FuNc#n>  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 yIwAJl7Xf  
asset restructuring                             资产重组 _u^ S[  
assignment of duties                                 职责的划分 |wKC9O@%  
assistant                                     助理，助理人员 p;dH[NW  
associated company                                 联属公司，联营公司 +8FlDiP  
association                                        联合，结合；协会，社团 `0tzQ>ZQq  
assumption                                       假设，假定 +2kJ
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at a given date                                         在某一特定时日 6xs_@Vk|d  
attestation                                         鉴证，公证 pJ6Z/
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attestation service                             鉴证服务 blcd]7nK  
audit adjustment                                审计调整 fA u^%jiU  
audit areas                                        审计领域 _Mf
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audit conclusion                                审计结论 _5vAnt*  
audit effectiveness                             审计效果 ^D(N_va<  
audit efficiency                                  审计效率 D 7b<&D@  
audit engagement letter                      审计业务约定书 "-Lbz)k  
audit evidence                                          审计证据 igp[cFN  
audit fee                                    审计费 SU.T0>w  
audit files                                          审计档案 s[|sfqB1`  
audit findings                                     审计中发现的事项 **V^8'W<  
audit implementation stage                        审计实施阶段 F:.rb Ei  
audit mark                                        审计标识 cn$E?&-
 
audit materiality                                 审计重要性 i0ax`37  
audit method                                     审计方法 @,D 3$P8}  
audit objective                                         审计目标，审计目的 hL#5:~(  
audit of financial statements                      会计报表审计，财务报表审计 m$xL#omD  
audit opinion                                     审计意见 u/e-m/  
audit period                                      被审计期间，被审计年度 7hq*+e  
audit plan                                          审计计划 $srb!&~_>  
audit planning                                    编制审计计划，制定审计计划，审计计划 K.?~@5%  
audit planning stage                                  审计计划阶段 `1F[
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audit procedure                                审计程序 HTK79 +  
audit programme                               审计程序表，具体审计计划 Gn+D%5)$I  
audit report                                       审计报告 XSkN
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 R9o3T)9V  
audit report with a qualified opinion                 有保留意见的审计报告 I"4j152P|  
audit report with an adverse opinion                否定意见的审计报告 KH)(xB=  
audit report with dual dates                      双重日期审计报告 8BC F.y  
audit reporting stage                                 审计报告阶段 Yxye?R-:  
audit responsibility                                   审计责任 xQX,1NbH5  
audit results                                      审计结果 xmx fXW  
audit risk                                          审计风险 6D,xs}j1  
audit sampling                                          审计抽样 5|!x0H;   
audit sampling techniques                         审计抽样方法，审计抽样技术 UXVjRY`M.\  
audit strategies                                  审计策略  H  
audit summary                                         审计总结，审计小结 cg$@x\fJ  
audit team                                         审计小组 h_ef@ZwSw  
audit test                                    审计测试 Z-`j)3Y  
audit trail                                          审计轨迹 1>OfJc(K  
audit work                                        审计工作 m5lMh14E  
audit working paper                                 审计工作底稿 "$KU+?  
audited financial statement                        审计会计报表，已审计财务报表 PDaHY  
Auditing Guidelines (the～)                      审计规范指南 B5>h@p-UV  
auditing standards                             审计准则 zXQo pQ1  
audit-oriented working paper                          (审计)业务类工作底稿 FN5*pVD;<  
authorisation                                     授权 F23/|q{{
 
authorisation of transaction                       交易的授权 @O#4duM4Qz  
availability                                         可获得性 sZ #Ck"n  
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balance                                      余额；差额；平衡 lwhAF, '$  
balance sheet                                    资产负债表 (3`
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bank                                                 银行 &o$E1;og  
bank account                                    银行账户，银行户头 'awL!P--  
bank statement                                 银行对账单 d?(#NP#;  
barter transaction                              易货交易，以物换物交易 <Y9vc:S  
basis of audit                                    审计依据 /Fej)WQp  
basis of preparation                                (会计报表的)编制基础 O7|0t\)  
book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 s0"S;{_#  
branch                                              分支，分支机构，分店 EotZ$O=  
brought forward                                (账户余额等的)承上年，承上期，承上页 kRs(A~ngc  
budget                                              预算 `f`\j -Lu  
building                                      建筑物；大楼 ^& ZlV  
business conditions                                  业务情况，经营情况 uj|{TV>v9  
business licence                               (企业等的)营业执照 /%Lj$]S7[4  
business relation                                业务关系 R,CFU l7Q  
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