[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 +'I8COoiv%  
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审计词汇英汉对照 1'* {VmM  
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ability to continue as a going concern               持续经营能力 #D!3a%u0  
acceptability                                     可接受性，可接受程度 k4nA+k<WI`  
acceptable level of detection risk                     检查风险的可接受水平 or]s  
acceptance of engagement                       接受委托 FkT% -I  
accepting the engagement for the first time              首次接受委托 e3>k"  
access to asset                                         对资产的接触 5(OF~mX#  
according to                                     根据，依据，依照 ~LzTqMHM  
account balance                                账户余额 ?jzadCel  
account for                                       对……进行会计处理，核算；解释 xE.=\UzJ  
accounting                                        会计，会计学 }~5xlg$B<<  
accounting advisory serve                        会计咨询服务 ihhnB  
accounting firm                                 会计师事务所 !P rO~  
accounting information                      会计信息，会计资料 x]U (EX`t$  
accounting period                             会计期间 N,_ej@L8  
accounting policies                                   会计政策 9/|i.2&  
accounting professional bodies                 会计职业组织，会计职业团体 I!Za2?  
accounting records                                   会计记录 IN]bAd8"  
accounting responsibility                           会计责任 B[MZP v)  
accounting service                             会计服务 =
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accounting standards                                会计准则 egi?Qg  
Accounting Standards for Business Enterprises       企业会计准则 E]Hl&t/}  
accounting system                             会计系统 !ZV#~t:)  
accounting treatment                                会计处理 `0Q:d'  
accuracy                                    准确性，精确性 J0|}u1?l  
additional audit procedures                      追加审计程序 Y<. F/iaH  
addressee                                         收件人，收信人 c#;LH5KI  
Administration of State-owned Assets  (the～)     国有资产管理局 \9k{"4jX\  
administrative laws and regulations                 行政法规 &f qmO>M  
adverse impact                                 不利影响，负面影响 vR~*r6hX8  
adverse opinion                                反对意见 @kwD$%*0  
advisory group                                  咨询组，顾问组 +CNRSq"  
agency fee                                        代理费，代理费用 @]#+`pZ4A  
aggregate                                          总计，合计为…… (^Do#3  
alternation of document and record                 变造文件和记录 =-pss 47  
alternative audit procedures                      替代审计程序，备选审计程序 |/lIasI  
amend                                              修改，修订 @+X}O/74  
amortisation                                      摊销 e@,,;YO#4  
analytical capacity                             分析能力 7<^D7  
analytical procedures                               分析性程序 P[nWmY  
annual financial statements                        年度会计报表，年度财务报表 mLY*  
appendix                                          附录，附表 D&9j$#9Rh  
applicable                                         适用的 5\Y/so=  
applicable laws and regulations                 适用的法规

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application systems                                  应用系统 #CQ>d8&  
apply consistently                              一贯地执行，一贯地实施 '\*Rw]bR|  
appropriate                                       适当的，合适的； 3Yj}ra}  
征用，挪用 c8"I]Qc7  
appropriate authorization                          适当的授权 \ bT]?.si  
appropriateness of audit evidence                    审计证据的适当性 JcVq%~{M  
approval                                    批准，核准 *u{.K:.I  
assertion                                    (会计报表上的)认定；确认 }5tn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 /?XfVhA: A  
asset                                                 资产，财产 V!U[N.&$  
asset restructuring                             资产重组 >;3c;nf  
assignment of duties                                 职责的划分 b);}x1L.T  
assistant                                     助理，助理人员 =;/h{ t  
associated company                                 联属公司，联营公司 V_W=MWs&+  
association                                        联合，结合；协会，社团 !d0@^JbM"  
assumption                                       假设，假定 n ~3c<{coZ  
at a given date                                         在某一特定时日 .RWBn~b#I  
attestation                                         鉴证，公证 z:G9Uu3H(  
attestation service                             鉴证服务 +tN-X'u##  
audit adjustment                                审计调整 `A^} X  
audit areas                                        审计领域 L2h+[f  
audit conclusion                                审计结论 `(a^=e5  
audit effectiveness                             审计效果 ^ KjqS\<  
audit efficiency                                  审计效率 +Ae.>%}  
audit engagement letter                      审计业务约定书 ::`j@ ]  
audit evidence                                          审计证据 Hf-F-~E  
audit fee                                    审计费 V7@xr M  
audit files                                          审计档案 T+ t-0k  
audit findings                                     审计中发现的事项 5#F+-9r  
audit implementation stage                        审计实施阶段 4
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audit mark                                        审计标识 /&dt!.WY^  
audit materiality                                 审计重要性 si;]C~X*  
audit method                                     审计方法 fIcv} Y  
audit objective                                         审计目标，审计目的 r4lG 5d
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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 Bm7GU
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audit period                                      被审计期间，被审计年度 (os7Q?  
audit plan                                          审计计划 XN0Y#l  
audit planning                                    编制审计计划，制定审计计划，审计计划 dCK-"#T!  
audit planning stage                                  审计计划阶段 ^9RBG#ud  
audit procedure                                审计程序 Vi|jkyC8  
audit programme                               审计程序表，具体审计计划 3*TS 4xX  
audit report                                       审计报告 I(CI')Q  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 #?=cg]v_  
audit report with a qualified opinion                 有保留意见的审计报告 D?'y)](  
audit report with an adverse opinion                否定意见的审计报告 
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audit report with dual dates                      双重日期审计报告 m&%b;%,J  
audit reporting stage                                 审计报告阶段 /YbL{G )j}  
audit responsibility                                   审计责任 K]oPh:E  
audit results                                      审计结果 Y"jDZG?  
audit risk                                          审计风险 ;~bn@T-  
audit sampling                                          审计抽样 <<1oc{i  
audit sampling techniques                         审计抽样方法，审计抽样技术 5xHiq&d.E  
audit strategies                                  审计策略 ^hgAgP
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audit summary                                         审计总结，审计小结 ES2qX]I  
audit team                                         审计小组 D.6dPzu`  
audit test                                    审计测试 0R]CI  
audit trail                                          审计轨迹 $OD5t5eTsM  
audit work                                        审计工作 &B4U
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audit working paper                                 审计工作底稿 z>:7}=H0  
audited financial statement                        审计会计报表，已审计财务报表 +*DX(v"BH  
Auditing Guidelines (the～)                      审计规范指南 l}2WW1b(  
auditing standards                             审计准则 f)x}_dw%  
audit-oriented working paper                          (审计)业务类工作底稿 }BrE|'.j'  
authorisation                                     授权 k#(cZ  
authorisation of transaction                       交易的授权 YM|S<  
availability                                         可获得性 Q ? t  
B |7$h@KF=S  
balance                                      余额；差额；平衡 hI8C XG  
balance sheet                                    资产负债表 dE]"^O#Mc  
bank                                                 银行 (r4VIlap  
bank account                                    银行账户，银行户头 `RcNqPY#S  
bank statement                                 银行对账单 %}!}2s.A  
barter transaction                              易货交易，以物换物交易 @;}H<&"  
basis of audit                                    审计依据 1znV>PO!  
basis of preparation                                (会计报表的)编制基础 A%1=6  
book of account                               账目，账簿 SEIu4 l$E  
borrowing                                         借款，贷款，借债 vWH>k+9&X  
branch                                              分支，分支机构，分店 Cpcd`y=IN  
brought forward                                (账户余额等的)承上年，承上期，承上页 ;NeP&)Td  
budget                                              预算 7nz
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building                                      建筑物；大楼 m[j3s=Gr  
business conditions                                  业务情况，经营情况 |q2lTbJ  
business licence                               (企业等的)营业执照 g4~qcI=a  
business relation                                业务关系 ..!-)q'?  
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