[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 Y,pS/  
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审计词汇英汉对照 Xde=}9  
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ability to continue as a going concern               持续经营能力 HOQ _T4  
acceptability                                     可接受性，可接受程度 3v3Va~fm`  
acceptable level of detection risk                     检查风险的可接受水平 Ynh4oWUp  
acceptance of engagement                       接受委托 wM&x8 <  
accepting the engagement for the first time              首次接受委托 nTtt$I@hW  
access to asset                                         对资产的接触 Exs _LN  
according to                                     根据，依据，依照 [,A'  
account balance                                账户余额 A
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account for                                       对……进行会计处理，核算；解释 <!HDtN  
accounting                                        会计，会计学
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accounting advisory serve                        会计咨询服务 ZwrYss  
accounting firm                                 会计师事务所 7;s0m0<%~  
accounting information                      会计信息，会计资料 [6
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accounting period                             会计期间 7u3b aM  
accounting policies                                   会计政策 md +`#-D\O  
accounting professional bodies                 会计职业组织，会计职业团体 fF]&{b~wk  
accounting records                                   会计记录 gl\{QcI8<  
accounting responsibility                           会计责任 j8AR#  
accounting service                             会计服务 Hr,gV2n  
accounting standards                                会计准则 ]}Hv,a   
Accounting Standards for Business Enterprises       企业会计准则 wa
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accounting system                             会计系统 /g-X=|?F  
accounting treatment                                会计处理 *M!YQ<7G^d  
accuracy                                    准确性，精确性 vc1GmB  
additional audit procedures                      追加审计程序 OuIW|gIu0  
addressee                                         收件人，收信人 mt]YY<l  
Administration of State-owned Assets  (the～)     国有资产管理局 NeZYchR  
administrative laws and regulations                 行政法规 ~S{\wL53  
adverse impact                                 不利影响，负面影响 .;v'oR1x5  
adverse opinion                                反对意见 m3!MHe~t  
advisory group                                  咨询组，顾问组 >33b@)  
agency fee                                        代理费，代理费用 oW1olmpp=  
aggregate                                          总计，合计为…… eS%6hUb  
alternation of document and record                 变造文件和记录 ~map5@Kd  
alternative audit procedures                      替代审计程序，备选审计程序 CpdY)SMSL  
amend                                              修改，修订 *8eh%3_$h  
amortisation                                      摊销 ,^[37
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analytical capacity                             分析能力 CbaAnm1  
analytical procedures                               分析性程序 [goPmVe+  
annual financial statements                        年度会计报表，年度财务报表 hfa_M[#Q-  
appendix                                          附录，附表 f!Nc+  
applicable                                         适用的 ['`'&+x&!  
applicable laws and regulations                 适用的法规 $[;eb,  
application systems                                  应用系统 tJfN6  
apply consistently                              一贯地执行，一贯地实施 F7u%oLjr  
appropriate                                       适当的，合适的； 5{f/H] P  
征用，挪用 .{ Lm  
appropriate authorization                          适当的授权 4~MUc!  
appropriateness of audit evidence                    审计证据的适当性 ) G &3V  
approval                                    批准，核准 SL5DWZ  
assertion                                    (会计报表上的)认定；确认 m`0{j1K  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]`U?<9~Ob  
asset                                                 资产，财产 1,D ^,  
asset restructuring                             资产重组 R,Uy3N  
assignment of duties                                 职责的划分 %ycT}Lu  
assistant                                     助理，助理人员 05zdy-Fb  
associated company                                 联属公司，联营公司 %pKs- n`  
association                                        联合，结合；协会，社团 znpZ0O\!  
assumption                                       假设，假定 F9%VyQf  
at a given date                                         在某一特定时日 v"TH[}C9D  
attestation                                         鉴证，公证 j'b4Sbs-f  
attestation service                             鉴证服务 X
E %6c3s  
audit adjustment                                审计调整 HpSfI7  
audit areas                                        审计领域 `erQp0fBM  
audit conclusion                                审计结论 F<<H [,%0  
audit effectiveness                             审计效果 EB<tX`Wp  
audit efficiency                                  审计效率 9cPucKuj  
audit engagement letter                      审计业务约定书 {%}6d~Bg  
audit evidence                                          审计证据 itM
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audit fee                                    审计费 }+Z;zm@/6  
audit files                                          审计档案 Q%d[U4@  
audit findings                                     审计中发现的事项 j`hbQp\`  
audit implementation stage                        审计实施阶段 ".Z+bi2l  
audit mark                                        审计标识 3+PM_c)Y  
audit materiality                                 审计重要性
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audit method                                     审计方法 9jBr868  
audit objective                                         审计目标，审计目的 ~&|i'f[  
audit of financial statements                      会计报表审计，财务报表审计 )Em,3I/.l  
audit opinion                                     审计意见 HYa!$P3}[  
audit period                                      被审计期间，被审计年度 I#e*,#'S  
audit plan                                          审计计划 9Dkgu^`  
audit planning                                    编制审计计划，制定审计计划，审计计划 \"j1fAD!  
audit planning stage                                  审计计划阶段 O/@ [VPf  
audit procedure                                审计程序 (G'ddZAJV  
audit programme                               审计程序表，具体审计计划 (~o+pp!  
audit report                                       审计报告 (jMp `4P  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 K",]_+b  
audit report with a qualified opinion                 有保留意见的审计报告 cne[-E  
audit report with an adverse opinion                否定意见的审计报告 DzOJ{dF  
audit report with dual dates                      双重日期审计报告 0M.[) @  
audit reporting stage                                 审计报告阶段 t":>O0>cz  
audit responsibility                                   审计责任 uf3 gVS_h=  
audit results                                      审计结果 B}T72!a  
audit risk                                          审计风险 mJqP#Unik  
audit sampling                                          审计抽样 Y^f|}YO%y  
audit sampling techniques                         审计抽样方法，审计抽样技术 MkG->*  
audit strategies                                  审计策略 |%9~W^b  
audit summary                                         审计总结，审计小结 N.rB-  
audit team                                         审计小组 N|d@B{a(  
audit test                                    审计测试 Lj\<qF~n  
audit trail                                          审计轨迹 F.hC%Ncu  
audit work                                        审计工作 L2tmo-]nw  
audit working paper                                 审计工作底稿 _"TG:RP  
audited financial statement                        审计会计报表，已审计财务报表 ,^T2hY`  
Auditing Guidelines (the～)                      审计规范指南 ;W:Q}[  
auditing standards                             审计准则 }DwXs`M7  
audit-oriented working paper                          (审计)业务类工作底稿 evP`&23t
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authorisation                                     授权 @UBp;pb}=h  
authorisation of transaction                       交易的授权 > [7vXm4  
availability                                         可获得性 \NRRN eu|  
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balance                                      余额；差额；平衡 ? 'nMZ  
balance sheet                                    资产负债表 O^hV<+CX  
bank                                                 银行 Su^Z{ Ud`  
bank account                                    银行账户，银行户头 suF<VJ)&s  
bank statement                                 银行对账单 Xvr7qowL  
barter transaction                              易货交易，以物换物交易 "!F%X%/  
basis of audit                                    审计依据 j'QPJ(`~1l  
basis of preparation                                (会计报表的)编制基础 ;ifPqLkO  
book of account                               账目，账簿 &h<\jqN/  
borrowing                                         借款，贷款，借债 i] I{7k  
branch                                              分支，分支机构，分店 m
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brought forward                                (账户余额等的)承上年，承上期，承上页 t|jp]Vp  
budget                                              预算 BJNZH#"  
building                                      建筑物；大楼 L%Mj{fJ>Wm  
business conditions                                  业务情况，经营情况 ;b6h/* ;'  
business licence                               (企业等的)营业执照 t3(~aH  
business relation                                业务关系 !-cK@>.pE  
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