[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 D\}A{I92F4  
　　
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审计词汇英汉对照 Sl,\<a  
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ability to continue as a going concern               持续经营能力 vN`2KCl~3  
acceptability                                     可接受性，可接受程度 K'6dlwn).  
acceptable level of detection risk                     检查风险的可接受水平 r~&[Gaw  
acceptance of engagement                       接受委托 z@Klj qN  
accepting the engagement for the first time              首次接受委托 T)ZO+}  
access to asset                                         对资产的接触 9ZbT41  
according to                                     根据，依据，依照 5 *8V4ca  
account balance                                账户余额 hmfO\gc}y  
account for                                       对……进行会计处理，核算；解释 Vz(O=w=  
accounting                                        会计，会计学 s<f<:BC  
accounting advisory serve                        会计咨询服务 R4 8w\?L  
accounting firm                                 会计师事务所 Y7TW_[_u  
accounting information                      会计信息，会计资料 r5h+_&v,M  
accounting period                             会计期间 hRU.^Fn#%  
accounting policies                                   会计政策 {tq.c9+!d  
accounting professional bodies                 会计职业组织，会计职业团体 8.9Z0  
accounting records                                   会计记录 ;7jszs.6%  
accounting responsibility                           会计责任 ]kXiT Yg  
accounting service                             会计服务 %r1NRg8  
accounting standards                                会计准则 Q{s9 {  
Accounting Standards for Business Enterprises       企业会计准则 |\PI"rW  
accounting system                             会计系统 F/91Es  
accounting treatment                                会计处理 Fj?gXc5{  
accuracy                                    准确性，精确性 5crd.1@^  
additional audit procedures                      追加审计程序 k[{h
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addressee                                         收件人，收信人 <OQn|zU\  
Administration of State-owned Assets  (the～)     国有资产管理局 sqtMhUQ?>w  
administrative laws and regulations                 行政法规 ZCP r`H  
adverse impact                                 不利影响，负面影响 l70a&[W  
adverse opinion                                反对意见 MLbmz\8a  
advisory group                                  咨询组，顾问组 ?pE)K<+Zkf  
agency fee                                        代理费，代理费用 P!c.!8C$  
aggregate                                          总计，合计为…… P2U^%_~  
alternation of document and record                 变造文件和记录 ~F gxhK2+  
alternative audit procedures                      替代审计程序，备选审计程序 %\i OX|F_  
amend                                              修改，修订 Q L0  
amortisation                                      摊销 4^3}+cJ7j  
analytical capacity                             分析能力 z|pC*1A\  
analytical procedures                               分析性程序 _#9F@SCA  
annual financial statements                        年度会计报表，年度财务报表 TBAF_$  
appendix                                          附录，附表 ~pv|  
applicable                                         适用的 NNOemTh  
applicable laws and regulations                 适用的法规 T?4pV#  
application systems                                  应用系统 q9 )]R  
apply consistently                              一贯地执行，一贯地实施 %5?Zjp+9  
appropriate                                       适当的，合适的； %QYH]DR  
征用，挪用 Nk#[~$Q-1  
appropriate authorization                          适当的授权 DW@|H  
appropriateness of audit evidence                    审计证据的适当性 DJ zJ$Q  
approval                                    批准，核准 xaPaK-  
assertion                                    (会计报表上的)认定；确认 Fv| )[>z0  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |n*nByL/  
asset                                                 资产，财产 %<^IAMkp  
asset restructuring                             资产重组 uWtj?Q+M|  
assignment of duties                                 职责的划分 e-Pn,j  
assistant                                     助理，助理人员 W 'w{}|  
associated company                                 联属公司，联营公司 bS1?I@  
association                                        联合，结合；协会，社团 8^ujA  
assumption                                       假设，假定 (uW$ch@2K  
at a given date                                         在某一特定时日 q(Q$lRj/I-  
attestation                                         鉴证，公证 5$58z  
attestation service                             鉴证服务 !R`E+G@  
audit adjustment                                审计调整 4r+@7hnK  
audit areas                                        审计领域 b.N$eJlQ&  
audit conclusion                                审计结论 R[qfG! "  
audit effectiveness                             审计效果 8zI*<RX.Q  
audit efficiency                                  审计效率 #YiphR&  
audit engagement letter                      审计业务约定书 j[ fE^&  
audit evidence                                          审计证据 Z9)-kRQz=r  
audit fee                                    审计费 )z".lw  
audit files                                          审计档案 =._V$:a6o  
audit findings                                     审计中发现的事项 ZC99/NWN  
audit implementation stage                        审计实施阶段 DN$[rCi7  
audit mark                                        审计标识 eBZ94rA]  
audit materiality                                 审计重要性 Ha)Vf+W  
audit method                                     审计方法 _ SuW86  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 
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audit opinion                                     审计意见 )/p=ZH0[  
audit period                                      被审计期间，被审计年度 -/g<A~+i]$  
audit plan                                          审计计划 _9pcHhJux  
audit planning                                    编制审计计划，制定审计计划，审计计划 at 
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audit planning stage                                  审计计划阶段 PwC9@c%c  
audit procedure                                审计程序 X-_ $jKfM  
audit programme                               审计程序表，具体审计计划 Qo5yfdR  
audit report                                       审计报告 2+oS'nL  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ]4X08Cm^  
audit report with a qualified opinion                 有保留意见的审计报告 Q2)CbH Sz  
audit report with an adverse opinion                否定意见的审计报告 RSTA!?K/.  
audit report with dual dates                      双重日期审计报告 <Od5}  
audit reporting stage                                 审计报告阶段 gb^<6BYUG  
audit responsibility                                   审计责任 {Qf/.[  
audit results                                      审计结果 2{6%+>jB  
audit risk                                          审计风险 1_B;r9x  
audit sampling                                          审计抽样 \dHdL\f  
audit sampling techniques                         审计抽样方法，审计抽样技术 G'<Ie@$6l  
audit strategies                                  审计策略 k^{}p8;3  
audit summary                                         审计总结，审计小结 qydRmi  
audit team                                         审计小组 @UK%l :L  
audit test                                    审计测试 N|3a(mtiZ'  
audit trail                                          审计轨迹 U&'Xs z  
audit work                                        审计工作 sPP(>y( \  
audit working paper                                 审计工作底稿 \gW6E^  
audited financial statement                        审计会计报表，已审计财务报表 tJa *(%Z?f  
Auditing Guidelines (the～)                      审计规范指南 )4;$; a1  
auditing standards                             审计准则 B;A< pNT  
audit-oriented working paper                          (审计)业务类工作底稿 UfNcI[xr  
authorisation                                     授权 ']:>Ww.S  
authorisation of transaction                       交易的授权 wZsjbNf`K  
availability                                         可获得性 <ht^Ck  
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balance                                      余额；差额；平衡 [!S%nYs&8L  
balance sheet                                    资产负债表 wlEmy.)H  
bank                                                 银行 *G"}m/j-  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 Fp(-&,L0fc  
barter transaction                              易货交易，以物换物交易 <Em|0hth  
basis of audit                                    审计依据 ]^6r7nfR6|  
basis of preparation                                (会计报表的)编制基础 \B Uno6  
book of account                               账目，账簿 (v0i]1ly[  
borrowing                                         借款，贷款，借债 h @2.D|c)g  
branch                                              分支，分支机构，分店 1uJpn  
brought forward                                (账户余额等的)承上年，承上期，承上页 W5(.Hub}  
budget                                              预算 l H{~?x  
building                                      建筑物；大楼 U}<'[o V  
business conditions                                  业务情况，经营情况 cq4sgQ?sW  
business licence                               (企业等的)营业执照 APv& ^\oUH  
business relation                                业务关系 v@1f,d  
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