[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 `p7&> BOA  
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审计词汇英汉对照 Wf&W^ Q  
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ability to continue as a going concern               持续经营能力 {!K-E9_,S  
acceptability                                     可接受性，可接受程度 Z+StB1 5  
acceptable level of detection risk                     检查风险的可接受水平 H=\!2XS  
acceptance of engagement                       接受委托 PGARXw+  
accepting the engagement for the first time              首次接受委托 C >[fB|^  
access to asset                                         对资产的接触 .]9c/  
according to                                     根据，依据，依照 JB&\i#  
account balance                                账户余额 PT5AA8F  
account for                                       对……进行会计处理，核算；解释 60)iw4<wf  
accounting                                        会计，会计学 D K
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accounting advisory serve                        会计咨询服务 f*24)Wn<  
accounting firm                                 会计师事务所 fV M`-8ZTq  
accounting information                      会计信息，会计资料 _%x4ty  
accounting period                             会计期间 |/ |  
accounting policies                                   会计政策 W7\&~IWub  
accounting professional bodies                 会计职业组织，会计职业团体 iK IOh('G  
accounting records                                   会计记录 1 `7<2w  
accounting responsibility                           会计责任 BkZV!Eg  
accounting service                             会计服务 $L2%u8}8:  
accounting standards                                会计准则 i9D0]3/>  
Accounting Standards for Business Enterprises       企业会计准则 ee/&/Gt  
accounting system                             会计系统 "9bN+1[<  
accounting treatment                                会计处理 ;kJu$U  
accuracy                                    准确性，精确性 @YH+cG|  
additional audit procedures                      追加审计程序 PDLpNTBf  
addressee                                         收件人，收信人 Na\WZSu'"  
Administration of State-owned Assets  (the～)     国有资产管理局 <soz#}e  
administrative laws and regulations                 行政法规 QERU5|.wc  
adverse impact                                 不利影响，负面影响
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adverse opinion                                反对意见 !gmH$1w  
advisory group                                  咨询组，顾问组 -.|4Y#b:&  
agency fee                                        代理费，代理费用 wO>L#"X^v  
aggregate                                          总计，合计为…… Y=T'WNaL)0  
alternation of document and record                 变造文件和记录 o1/lZm{\~n  
alternative audit procedures                      替代审计程序，备选审计程序 3s>'hn  
amend                                              修改，修订 P N*JR  
amortisation                                      摊销 l6u&5[C  
analytical capacity                             分析能力 L}yyaM)  
analytical procedures                               分析性程序 ,JEbd1Uf  
annual financial statements                        年度会计报表，年度财务报表 4TwQO$C  
appendix                                          附录，附表 Do]*JO)(  
applicable                                         适用的 dk ==?  
applicable laws and regulations                 适用的法规 lI/0:|l  
application systems                                  应用系统 Z.wA@ ~e  
apply consistently                              一贯地执行，一贯地实施 gLSA!#[h  
appropriate                                       适当的，合适的； YUdxG/~'  
征用，挪用 sIl33kmv  
appropriate authorization                          适当的授权 =ORf%f5"'  
appropriateness of audit evidence                    审计证据的适当性 PjIeZ&p  
approval                                    批准，核准  YOAn4]j  
assertion                                    (会计报表上的)认定；确认 ;_:Ool,  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 3[XQR8o  
asset                                                 资产，财产 e2C<PGUUB  
asset restructuring                             资产重组 v[lnw} =m9  
assignment of duties                                 职责的划分 dxj*Q "K  
assistant                                     助理，助理人员 ;p ]y)3  
associated company                                 联属公司，联营公司 \NqEw@91B  
association                                        联合，结合；协会，社团 w18RA#Zo/  
assumption                                       假设，假定 b59{)u4F  
at a given date                                         在某一特定时日 F.)!3YE  
attestation                                         鉴证，公证 /i)Hb`(S  
attestation service                             鉴证服务 L;QY<b  
audit adjustment                                审计调整 ?_`0G/xl  
audit areas                                        审计领域 5=KF!?  
audit conclusion                                审计结论 !Do,>gO  
audit effectiveness                             审计效果 M3z
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audit efficiency                                  审计效率 )nu~9km3  
audit engagement letter                      审计业务约定书 a9~"3y  
audit evidence                                          审计证据 +3,|"g::  
audit fee                                    审计费 > 4oY3wk8  
audit files                                          审计档案 gNx+>h`AF  
audit findings                                     审计中发现的事项 M)cGz$Q|  
audit implementation stage                        审计实施阶段 zx1:`K0bi  
audit mark                                        审计标识 @1R8-aa-r  
audit materiality                                 审计重要性  :Au /2  
audit method                                     审计方法 +@VYs*&&  
audit objective                                         审计目标，审计目的 G*\h\
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audit of financial statements                      会计报表审计，财务报表审计 iQ^: ])m>  
audit opinion                                     审计意见 o7+>G ~i  
audit period                                      被审计期间，被审计年度 jK8'T_Pah  
audit plan                                          审计计划 5% nt0dc  
audit planning                                    编制审计计划，制定审计计划，审计计划 yZJ*dadAr  
audit planning stage                                  审计计划阶段 ~k'V*ERNSj  
audit procedure                                审计程序 NfE.N&vI_c  
audit programme                               审计程序表，具体审计计划 D*vm cSf  
audit report                                       审计报告 e@F|NCQ.9  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *(cU]NUH_  
audit report with a qualified opinion                 有保留意见的审计报告 v. W{x?5  
audit report with an adverse opinion                否定意见的审计报告 ["3d
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audit report with dual dates                      双重日期审计报告 A6ewdT?>,  
audit reporting stage                                 审计报告阶段 Y(GN4@`S  
audit responsibility                                   审计责任 J<JBdk  
audit results                                      审计结果 AH.9A_dG  
audit risk                                          审计风险 _eLVBG35z  
audit sampling                                          审计抽样 #Nte^
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audit sampling techniques                         审计抽样方法，审计抽样技术 gY`Nr!O  
audit strategies                                  审计策略 zL s^,x  
audit summary                                         审计总结，审计小结 9e<Zgr?N  
audit team                                         审计小组 Pd
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audit test                                    审计测试 )Mz
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audit trail                                          审计轨迹 fo\\o4Qyh  
audit work                                        审计工作 R V!o4"\]  
audit working paper                                 审计工作底稿 /hdf{4  
audited financial statement                        审计会计报表，已审计财务报表 t ,qul4y}  
Auditing Guidelines (the～)                      审计规范指南 Y~oT)wTU  
auditing standards                             审计准则 n_$yV:MuT!  
audit-oriented working paper                          (审计)业务类工作底稿 /BH.>R4`A  
authorisation                                     授权 LCQkgRs}~{  
authorisation of transaction                       交易的授权 ;mO,3dV  
availability                                         可获得性 _g6m=N4  
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balance                                      余额；差额；平衡 9y"TDo  
balance sheet                                    资产负债表 +0pW/4x  
bank                                                 银行 wsg//Ec]  
bank account                                    银行账户，银行户头 /BzA(Ic/  
bank statement                                 银行对账单 =aow d4t  
barter transaction                              易货交易，以物换物交易 ) Ypz!  
basis of audit                                    审计依据 L? ;/cO^  
basis of preparation                                (会计报表的)编制基础 o_yRn16  
book of account                               账目，账簿 o`%I{?UCDJ  
borrowing                                         借款，贷款，借债 NyJnO
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branch                                              分支，分支机构，分店 J>v$2?w`w  
brought forward                                (账户余额等的)承上年，承上期，承上页 <`JG>H*B6  
budget                                              预算 #J+\DhDEPO  
building                                      建筑物；大楼 J1-
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business conditions                                  业务情况，经营情况 ",Wf uz  
business licence                               (企业等的)营业执照 Qp&?L"U)2  
business relation                                业务关系 0]a15  
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