[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 UOQEk22  
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审计词汇英汉对照 d%l{V6  
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ability to continue as a going concern               持续经营能力 9x,RvWTb  
acceptability                                     可接受性，可接受程度 ss;R8:5  
acceptable level of detection risk                     检查风险的可接受水平 .<kqJ|SVi  
acceptance of engagement                       接受委托 'SQG>F Uy  
accepting the engagement for the first time              首次接受委托 hiNEJ_f  
access to asset                                         对资产的接触 /}-CvSR  
according to                                     根据，依据，依照 Bl=t Yp|a  
account balance                                账户余额 [M+f-kl  
account for                                       对……进行会计处理，核算；解释 ~-wPP
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accounting                                        会计，会计学 N !TW!  
accounting advisory serve                        会计咨询服务 !w&ky W?e  
accounting firm                                 会计师事务所 Q: J^"  
accounting information                      会计信息，会计资料 f/CuE%7BR  
accounting period                             会计期间 C6rg<tCH  
accounting policies                                   会计政策 t&?im<  
accounting professional bodies                 会计职业组织，会计职业团体 yf&7P;A  
accounting records                                   会计记录 N},n `Yl.  
accounting responsibility                           会计责任 Jx'i2&hGN  
accounting service                             会计服务 1S@vGq}  
accounting standards                                会计准则 {Z p\^/  
Accounting Standards for Business Enterprises       企业会计准则 bH"hX  
accounting system                             会计系统 3sd"nR?aX  
accounting treatment                                会计处理 DxJX+.9K9  
accuracy                                    准确性，精确性 S_~z-`;h!  
additional audit procedures                      追加审计程序 LM2TZ  
addressee                                         收件人，收信人 ~c6}
 
Administration of State-owned Assets  (the～)     国有资产管理局 2h?uNW(0Q  
administrative laws and regulations                 行政法规 *L!!]Q2c  
adverse impact                                 不利影响，负面影响 Y!;|ld  
adverse opinion                                反对意见 z({hiVs  
advisory group                                  咨询组，顾问组 p!s}=wI`  
agency fee                                        代理费，代理费用 CKA ;.sh  
aggregate                                          总计，合计为…… 9cJH"  
alternation of document and record                 变造文件和记录 5xii(\lC  
alternative audit procedures                      替代审计程序，备选审计程序 GguFo+YeZ  
amend                                              修改，修订 G7D2{J{1  
amortisation                                      摊销 "
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analytical capacity                             分析能力 28 3H  
analytical procedures                               分析性程序 ak:c rrkx  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 < y*x]}  
applicable                                         适用的 /T.KbLx~q  
applicable laws and regulations                 适用的法规 _'#x^D  
application systems                                  应用系统 a ^%"7Ri  
apply consistently                              一贯地执行，一贯地实施 IgC}&  
appropriate                                       适当的，合适的； g[w,!F  
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appropriate authorization                          适当的授权 2.d|G`  
appropriateness of audit evidence                    审计证据的适当性 KoS*0U<g6  
approval                                    批准，核准 s`#(   
assertion                                    (会计报表上的)认定；确认 p019)X|vx  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 *28pRvY:b  
asset                                                 资产，财产 f nI|  
asset restructuring                             资产重组 Y6&wJ<   
assignment of duties                                 职责的划分  TT-h;'nJ  
assistant                                     助理，助理人员 <7Ae-!>x  
associated company                                 联属公司，联营公司 5aa<qtUjH  
association                                        联合，结合；协会，社团
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assumption                                       假设，假定 lSH6>0#B  
at a given date                                         在某一特定时日 _!|/ ;Nk  
attestation                                         鉴证，公证  aH#l9kCb  
attestation service                             鉴证服务 ?-Vjha@BO  
audit adjustment                                审计调整 "]-Xmdk09  
audit areas                                        审计领域 ~@kU3ZGJZ  
audit conclusion                                审计结论 Zk[&IBE_  
audit effectiveness                             审计效果 c CR+D.F  
audit efficiency                                  审计效率 = w$}m_AM  
audit engagement letter                      审计业务约定书 #]'r
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audit evidence                                          审计证据 Bphof0{<}  
audit fee                                    审计费 +d|mR9^([  
audit files                                          审计档案 M'!U<Y -  
audit findings                                     审计中发现的事项 CA +uKM^"6  
audit implementation stage                        审计实施阶段 aj}(E+  
audit mark                                        审计标识 *s;|T? ~i  
audit materiality                                 审计重要性 T\r@5X
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audit method                                     审计方法 pT$f8xJ  
audit objective                                         审计目标，审计目的 M2U&?V C!  
audit of financial statements                      会计报表审计，财务报表审计 @9&P~mo/  
audit opinion                                     审计意见 ]
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audit period                                      被审计期间，被审计年度 E#F/88(  
audit plan                                          审计计划 @&} q}D  
audit planning                                    编制审计计划，制定审计计划，审计计划 |c`w'W?C6  
audit planning stage                                  审计计划阶段 c,*9K/:  
audit procedure                                审计程序 )IJQeC  
audit programme                               审计程序表，具体审计计划 }Nb8
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audit report                                       审计报告 n>'Kp T9|  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 _A0w[ n  
audit report with a qualified opinion                 有保留意见的审计报告 K+6e?5t  
audit report with an adverse opinion                否定意见的审计报告 f#Xy
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audit report with dual dates                      双重日期审计报告 $k$4% 7  
audit reporting stage                                 审计报告阶段 x\Y $+A,P  
audit responsibility                                   审计责任 Dnc<sd;  
audit results                                      审计结果 }E_#k]#*  
audit risk                                          审计风险 vip~'  
audit sampling                                          审计抽样 D?Ux[Ozb  
audit sampling techniques                         审计抽样方法，审计抽样技术 $O^v]>h  
audit strategies                                  审计策略 5 B=^v#m  
audit summary                                         审计总结，审计小结 B*gdgM*`  
audit team                                         审计小组 q5L51KP2  
audit test                                    审计测试 5cWw7V<m  
audit trail                                          审计轨迹 Y\0}R,]a-  
audit work                                        审计工作 03j]d&P%d  
audit working paper                                 审计工作底稿 IMk'#)  
audited financial statement                        审计会计报表，已审计财务报表 C^)
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Auditing Guidelines (the～)                      审计规范指南 />j';6vi  
auditing standards                             审计准则 Q%-di=  
audit-oriented working paper                          (审计)业务类工作底稿 { m|pl  
authorisation                                     授权 'L{8@gqi  
authorisation of transaction                       交易的授权 F"N60>>  
availability                                         可获得性 \qUKP"dr  
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balance                                      余额；差额；平衡 lHV[Ln`\x  
balance sheet                                    资产负债表 {$ep7;'d  
bank                                                 银行 _Ob@`  
bank account                                    银行账户，银行户头 1[]&(Pa  
bank statement                                 银行对账单 e]Zngt?b  
barter transaction                              易货交易，以物换物交易 Y-0?a?q2Fr  
basis of audit                                    审计依据 _uJ"m8Tl  
basis of preparation                                (会计报表的)编制基础 V _c@b%  
book of account                               账目，账簿 A 8 vbQ  
borrowing                                         借款，贷款，借债 wd/< 8>2X  
branch                                              分支，分支机构，分店 . <tq61  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^V%rag  
budget                                              预算 kapC%/6"  
building                                      建筑物；大楼 2c/Ys4/H4]  
business conditions                                  业务情况，经营情况 ` }3qhar  
business licence                               (企业等的)营业执照 RyRpl*^
 
business relation                                业务关系 1@gguRF:  
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