[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 B'~i Z65  
　　 
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审计词汇英汉对照 *m Tc4&*  
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ability to continue as a going concern               持续经营能力 Olr w>YbW  
acceptability                                     可接受性，可接受程度 ^O9m11  
acceptable level of detection risk                     检查风险的可接受水平 yq^$H^_O p  
acceptance of engagement                       接受委托 {.'g!{SHp  
accepting the engagement for the first time              首次接受委托 QLLVOJi  
access to asset                                         对资产的接触 ^g"6p#S=n  
according to                                     根据，依据，依照 X7!A(q+h  
account balance                                账户余额 &%51jM<  
account for                                       对……进行会计处理，核算；解释 Xst}tz62F  
accounting                                        会计，会计学 T[K?A+l  
accounting advisory serve                        会计咨询服务 ( I~X wP&  
accounting firm                                 会计师事务所 6q7Y`%j
 
accounting information                      会计信息，会计资料 }{PtQc6RL!  
accounting period                             会计期间 Eu_0n6J  
accounting policies                                   会计政策 eh=bClk  
accounting professional bodies                 会计职业组织，会计职业团体 C /VXyl@o  
accounting records                                   会计记录 K_Gf\x  
accounting responsibility                           会计责任 1Ee>pbd  
accounting service                             会计服务 A}}t86T  
accounting standards                                会计准则 BbhdGFG1  
Accounting Standards for Business Enterprises       企业会计准则 c'4 \F9  
accounting system                             会计系统 dTNgrW`4  
accounting treatment                                会计处理 $O>MV  
accuracy                                    准确性，精确性 rV{e[fGd  
additional audit procedures                      追加审计程序 ZACn_gd[5  
addressee                                         收件人，收信人 .j,&/y&  
Administration of State-owned Assets  (the～)     国有资产管理局 gC:E38u  
administrative laws and regulations                 行政法规 XX+rf  
adverse impact                                 不利影响，负面影响 +4RaN`I  
adverse opinion                                反对意见 FiH!)6T  
advisory group                                  咨询组，顾问组 [IW7]Fv<F  
agency fee                                        代理费，代理费用 7~g0{W>Zm  
aggregate                                          总计，合计为…… XBBRB<l)  
alternation of document and record                 变造文件和记录 hj[g2S%X  
alternative audit procedures                      替代审计程序，备选审计程序 pEP.^[  
amend                                              修改，修订 VdrF=V&] O  
amortisation                                      摊销 $t?e=#G  
analytical capacity                             分析能力 #@`^ .  
analytical procedures                               分析性程序 vdM\scO:  
annual financial statements                        年度会计报表，年度财务报表 4WnxJ]5`  
appendix                                          附录，附表 n*|-"'j  
applicable                                         适用的 B)iJH  
applicable laws and regulations                 适用的法规 jV8><5C  
application systems                                  应用系统 d":{a6D*d  
apply consistently                              一贯地执行，一贯地实施 L~zet-3UNf  
appropriate                                       适当的，合适的； XP1_{\  
征用，挪用 s!
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appropriate authorization                          适当的授权 e$h\7i:(  
appropriateness of audit evidence                    审计证据的适当性 a+Nd%hoe  
approval                                    批准，核准 Ke!O^zP92  
assertion                                    (会计报表上的)认定；确认 \/GY0s  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 [O'p& j@  
asset                                                 资产，财产 #,pL
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asset restructuring                             资产重组 y%AJ>@/;  
assignment of duties                                 职责的划分  #pK)  
assistant                                     助理，助理人员 w,$17+]3  
associated company                                 联属公司，联营公司 R["7%|RV  
association                                        联合，结合；协会，社团 Lr&tpB<  
assumption                                       假设，假定 e4P.G4  
at a given date                                         在某一特定时日 djp(s$:{4  
attestation                                         鉴证，公证 &0TheY;srf  
attestation service                             鉴证服务 Cm>F5$l{  
audit adjustment                                审计调整 U9s y]7  
audit areas                                        审计领域 hkxZ=l  
audit conclusion                                审计结论 mUw,q;{  
audit effectiveness                             审计效果 '%4,!  
audit efficiency                                  审计效率 +cN2 KP  
audit engagement letter                      审计业务约定书 }8e%s;C  
audit evidence                                          审计证据 _XtY /7n  
audit fee                                    审计费 V-|}.kOH2  
audit files                                          审计档案 >oNs_{  
audit findings                                     审计中发现的事项 ZvJx01F{  
audit implementation stage                        审计实施阶段 4#uoPkLK  
audit mark                                        审计标识 cm<3'#~Q?  
audit materiality                                 审计重要性 }#M|3h;q9+  
audit method                                     审计方法 l+,rc*-j0  
audit objective                                         审计目标，审计目的 |@F<ajlV  
audit of financial statements                      会计报表审计，财务报表审计 j|9 2 g  
audit opinion                                     审计意见 8'$n |<1X  
audit period                                      被审计期间，被审计年度 5kz`_\&  
audit plan                                          审计计划 #wfR$Cd  
audit planning                                    编制审计计划，制定审计计划，审计计划 d+;~x
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audit planning stage                                  审计计划阶段 Z$@Nzza-  
audit procedure                                审计程序 <o O_wS@:  
audit programme                               审计程序表，具体审计计划 #e[5O|V~  
audit report                                       审计报告 sj~'.Zs
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 {s]eXc]K}  
audit report with a qualified opinion                 有保留意见的审计报告 xOH@V4z:  
audit report with an adverse opinion                否定意见的审计报告 ty ?y&~axk  
audit report with dual dates                      双重日期审计报告 >E #4mm  
audit reporting stage                                 审计报告阶段 P? n`n! qZ  
audit responsibility                                   审计责任 +X%yF{^m(  
audit results                                      审计结果 UF tTt`N2  
audit risk                                          审计风险 MtljI6  
audit sampling                                          审计抽样 YDJc
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audit sampling techniques                         审计抽样方法，审计抽样技术 2Qy&V/E ?  
audit strategies                                  审计策略 j<u`W|vl  
audit summary                                         审计总结，审计小结 li?Gb1  
audit team                                         审计小组 \uH;ng|m  
audit test                                    审计测试 FrS>.!OFn  
audit trail                                          审计轨迹 qmGB~N|N  
audit work                                        审计工作 3$TpI5A  
audit working paper                                 审计工作底稿 IZGty=Q_  
audited financial statement                        审计会计报表，已审计财务报表 "
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Auditing Guidelines (the～)                      审计规范指南 E*zk?G|  
auditing standards                             审计准则 "cZ.86gG`:  
audit-oriented working paper                          (审计)业务类工作底稿 Q6E80>  
authorisation                                     授权 y!j1xnzki  
authorisation of transaction                       交易的授权 .+.Pc_fv  
availability                                         可获得性 H4U;~)i  
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balance                                      余额；差额；平衡 hk(^?Fp  
balance sheet                                    资产负债表 BTB,a$P/  
bank                                                 银行 :hr%iu  
bank account                                    银行账户，银行户头 G|V ^C_:  
bank statement                                 银行对账单 g_`8K,6ln  
barter transaction                              易货交易，以物换物交易 '`n\YO.N  
basis of audit                                    审计依据 e2>gQ p/
 
basis of preparation                                (会计报表的)编制基础 '(?@R5a  
book of account                               账目，账簿 Y) Z>Bi  
borrowing                                         借款，贷款，借债 mYZH]oo  
branch                                              分支，分支机构，分店 ^(%>U!<<%,  
brought forward                                (账户余额等的)承上年，承上期，承上页 7ORwDR,`5  
budget                                              预算 ),86Y:^4  
building                                      建筑物；大楼 -7CkOZ T  
business conditions                                  业务情况，经营情况 `#~@f!';  
business licence                               (企业等的)营业执照 !HFwQGP.Y  
business relation                                业务关系 .d;/6HD[y  
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