[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 33wVP}e5  
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ability to continue as a going concern               持续经营能力
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acceptability                                     可接受性，可接受程度  s{{8!Q  
acceptable level of detection risk                     检查风险的可接受水平
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acceptance of engagement                       接受委托 9j5|o([J  
accepting the engagement for the first time              首次接受委托 13)6p|6x  
access to asset                                         对资产的接触 ]YfG`0e
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according to                                     根据，依据，依照 _qpIdQBo  
account balance                                账户余额 O '`|( L  
account for                                       对……进行会计处理，核算；解释 e'c3.sQ|?  
accounting                                        会计，会计学 0NU3% 4?  
accounting advisory serve                        会计咨询服务 b'`XFB#V  
accounting firm                                 会计师事务所 m7RyFnR2  
accounting information                      会计信息，会计资料 -dN`Ok<g  
accounting period                             会计期间 p!)tA  
accounting policies                                   会计政策 RlU?F  
accounting professional bodies                 会计职业组织，会计职业团体 :#_k`{WG  
accounting records                                   会计记录 cxvO,8NiB  
accounting responsibility                           会计责任 .sOZ"=tW  
accounting service                             会计服务 2 e#"JZ=  
accounting standards                                会计准则 Pth4_]US  
Accounting Standards for Business Enterprises       企业会计准则 +ZGH  
accounting system                             会计系统 ,
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accounting treatment                                会计处理 VS>hi~j  
accuracy                                    准确性，精确性 lw?C:-m  
additional audit procedures                      追加审计程序 0(9gTxdB  
addressee                                         收件人，收信人 qu]a+cYY  
Administration of State-owned Assets  (the～)     国有资产管理局 d{) =E8wE  
administrative laws and regulations                 行政法规 _3O*"S=1  
adverse impact                                 不利影响，负面影响 zV;NRf) 9.  
adverse opinion                                反对意见 )56L`5#tS  
advisory group                                  咨询组，顾问组 WE_'u+!B  
agency fee                                        代理费，代理费用 ZtP/|P5@  
aggregate                                          总计，合计为…… 20}]b*C}  
alternation of document and record                 变造文件和记录 M?hPlo"
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alternative audit procedures                      替代审计程序，备选审计程序 !vc5NKv#n  
amend                                              修改，修订 /R?*i@rvf  
amortisation                                      摊销 Z![#Uz.z  
analytical capacity                             分析能力 yp@cn(:~  
analytical procedures                               分析性程序 dVGcth;  
annual financial statements                        年度会计报表，年度财务报表 +W8#]u|  
appendix                                          附录，附表 D&@ js!|5  
applicable                                         适用的 CDW|cr{  
applicable laws and regulations                 适用的法规 bNtOqhi  
application systems                                  应用系统 eb,QT\/G  
apply consistently                              一贯地执行，一贯地实施 ;- Vs|X  
appropriate                                       适当的，合适的； cXN0D\%`  
征用，挪用 N"Y%*BkH  
appropriate authorization                          适当的授权 +|K,\ {'U  
appropriateness of audit evidence                    审计证据的适当性 Z/v )^VR  
approval                                    批准，核准 <5CQ#^cK  
assertion                                    (会计报表上的)认定；确认 8^^ehaxy  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 -xJ\/"A  
asset                                                 资产，财产 {_z6  
asset restructuring                             资产重组 ;i+(Q%LO  
assignment of duties                                 职责的划分 *laFG<;  
assistant                                     助理，助理人员 j.+,c#hFo
 
associated company                                 联属公司，联营公司 2(e;pM2Dq  
association                                        联合，结合；协会，社团 V/R@=[  
assumption                                       假设，假定 a{%EHL,F  
at a given date                                         在某一特定时日 /w2IL7}  
attestation                                         鉴证，公证 dr(e)eD(R>  
attestation service                             鉴证服务 NA/Sv"7om  
audit adjustment                                审计调整 -~lrv#5Q  
audit areas                                        审计领域 ;;U&mhz`  
audit conclusion                                审计结论 Qt^6w}&  
audit effectiveness                             审计效果 ?6I`$ &OA  
audit efficiency                                  审计效率 T:CWxusL  
audit engagement letter                      审计业务约定书 CPP9=CoR37  
audit evidence                                          审计证据 r.:f.AY{  
audit fee                                    审计费 5`
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audit files                                          审计档案 7Bf4ojKt  
audit findings                                     审计中发现的事项 =U:]x'g(  
audit implementation stage                        审计实施阶段 A O5a  
audit mark                                        审计标识 wjOqCF "  
audit materiality                                 审计重要性 X\<a|/{V A  
audit method                                     审计方法 dPgA~~  
audit objective                                         审计目标，审计目的 P5"B 7>L:  
audit of financial statements                      会计报表审计，财务报表审计 uHDUuK:Ur  
audit opinion                                     审计意见 : B 1 "=ly  
audit period                                      被审计期间，被审计年度 6jl{^dI  
audit plan                                          审计计划 [!ZYtp?Hf  
audit planning                                    编制审计计划，制定审计计划，审计计划 td#m> S  
audit planning stage                                  审计计划阶段 G~Y#l@8M+  
audit procedure                                审计程序 _F8-4  
audit programme                               审计程序表，具体审计计划 Ag1nxV1M$  
audit report                                       审计报告 K:pG<oV|}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 MUN:}S  
audit report with a qualified opinion                 有保留意见的审计报告 2fPMZ7Zd3  
audit report with an adverse opinion                否定意见的审计报告 d{C8}U  
audit report with dual dates                      双重日期审计报告 ) S_%Ip  
audit reporting stage                                 审计报告阶段 "DJ%Yo  
audit responsibility                                   审计责任 o9v9 bL+X  
audit results                                      审计结果 sn@)L~$V  
audit risk                                          审计风险 H@k$sZ.  
audit sampling                                          审计抽样 Z@Qf0 c  
audit sampling techniques                         审计抽样方法，审计抽样技术 %u]>K(tU  
audit strategies                                  审计策略 BTE&7/i21  
audit summary                                         审计总结，审计小结 ({!*&DVu  
audit team                                         审计小组 ab6D&  
audit test                                    审计测试 \nQEvcH  
audit trail                                          审计轨迹 )9!ZkZbv_m  
audit work                                        审计工作 x6=tS  
audit working paper                                 审计工作底稿 kaC
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audited financial statement                        审计会计报表，已审计财务报表 Yc( lY N  
Auditing Guidelines (the～)                      审计规范指南 (Pt*|@i2c  
auditing standards                             审计准则 uQWd`7  
audit-oriented working paper                          (审计)业务类工作底稿 2L1Azx  
authorisation                                     授权 ):Ekf2  
authorisation of transaction                       交易的授权 ]08
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availability                                         可获得性 ayA_[{j%X  
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balance                                      余额；差额；平衡 #-d-zV*  
balance sheet                                    资产负债表 x1:1Jj:  
bank                                                 银行 r8L'C  
bank account                                    银行账户，银行户头 Gs}lw'pK  
bank statement                                 银行对账单 a+\s0Qo<  
barter transaction                              易货交易，以物换物交易 #8bI4J{dE  
basis of audit                                    审计依据 uRw%`J4H  
basis of preparation                                (会计报表的)编制基础 q{)Q ?E  
book of account                               账目，账簿 UX'tdB !A  
borrowing                                         借款，贷款，借债 061f  
branch                                              分支，分支机构，分店 i{>YQ  
brought forward                                (账户余额等的)承上年，承上期，承上页 u #7AB>wi{  
budget                                              预算 iWn7vv/t  
building                                      建筑物；大楼 @(rLn  
business conditions                                  业务情况，经营情况 y? 65*lUl  
business licence                               (企业等的)营业执照 =iPQ\_ON@  
business relation                                业务关系 h6(L22Hn  
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