[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 t+pA9^$[`  
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审计词汇英汉对照 #}Xsi&:XU  
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ability to continue as a going concern               持续经营能力 -s)h ?D  
acceptability                                     可接受性，可接受程度 e\-,e+  
acceptable level of detection risk                     检查风险的可接受水平 0ap'6  
acceptance of engagement                       接受委托 * R X^ z6  
accepting the engagement for the first time              首次接受委托 _d^d1Q}V  
access to asset                                         对资产的接触 Nw"?~"bo  
according to                                     根据，依据，依照 xh#pw2v7V  
account balance                                账户余额 1A* "v  
account for                                       对……进行会计处理，核算；解释 ?|Z~mE  
accounting                                        会计，会计学 m;1/+qs 0  
accounting advisory serve                        会计咨询服务 M$!-B,1BX  
accounting firm                                 会计师事务所 7+KI9u}-  
accounting information                      会计信息，会计资料 nWK7*  
accounting period                             会计期间 >o3R~ [  
accounting policies                                   会计政策 QX&Y6CC`]  
accounting professional bodies                 会计职业组织，会计职业团体  8}AWU  
accounting records                                   会计记录 4hfq7kq7(  
accounting responsibility                           会计责任 oxUBlye  
accounting service                             会计服务 9@mvG^  
accounting standards                                会计准则 5yj#9H  
Accounting Standards for Business Enterprises       企业会计准则 Jr X. f  
accounting system                             会计系统 &sYxe:H  
accounting treatment                                会计处理 /2*BdE[yG  
accuracy                                    准确性，精确性 r=7!S8'  
additional audit procedures                      追加审计程序 3xdJ<Lrq  
addressee                                         收件人，收信人 k=d0%} `M(  
Administration of State-owned Assets  (the～)     国有资产管理局 ^ rUq{  
administrative laws and regulations                 行政法规 M} ri>o  
adverse impact                                 不利影响，负面影响 bI(8Um6m  
adverse opinion                                反对意见 _7qa~7?f  
advisory group                                  咨询组，顾问组 Jf#-OlEQ  
agency fee                                        代理费，代理费用 !)`*e>] x  
aggregate                                          总计，合计为…… DSq?|H  
alternation of document and record                 变造文件和记录 mH\2XG8nV  
alternative audit procedures                      替代审计程序，备选审计程序 VfDa>zV3  
amend                                              修改，修订 \P"Ol\@  
amortisation                                      摊销 ~6O~Fth  
analytical capacity                             分析能力 p*T[(\8{n  
analytical procedures                               分析性程序 L(k`1E  
annual financial statements                        年度会计报表，年度财务报表 ^ uwth  
appendix                                          附录，附表 2 J3/Eu  
applicable                                         适用的 Jt<J#M<}7  
applicable laws and regulations                 适用的法规 9:=:P>  
application systems                                  应用系统 ^^n (s_g  
apply consistently                              一贯地执行，一贯地实施 ( *K)D$y  
appropriate                                       适当的，合适的； L.JL4;U P  
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appropriate authorization                          适当的授权 h
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appropriateness of audit evidence                    审计证据的适当性 .N#KW  
approval                                    批准，核准 L8Z@Dk7Y  
assertion                                    (会计报表上的)认定；确认 >M##q?.  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 >pJ#b=  
asset                                                 资产，财产 k{hNv|:,  
asset restructuring                             资产重组 tGbx/$Y   
assignment of duties                                 职责的划分 z!.cc6R  
assistant                                     助理，助理人员 F!4V!VWA}  
associated company                                 联属公司，联营公司 |b^UPrz)VS  
association                                        联合，结合；协会，社团 a"t~
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assumption                                       假设，假定 |YV> #l  
at a given date                                         在某一特定时日 ^-|~c`&}B  
attestation                                         鉴证，公证 EQw7(r|v:  
attestation service                             鉴证服务 pp7 $Q>6  
audit adjustment                                审计调整 .j>MsQP#\C  
audit areas                                        审计领域 |B'4wF>  
audit conclusion                                审计结论 3)2{c  
audit effectiveness                             审计效果 G$QN_h,}  
audit efficiency                                  审计效率 7xux%:BN  
audit engagement letter                      审计业务约定书 WB<MU:.Vc  
audit evidence                                          审计证据 7fSNF7/+  
audit fee                                    审计费 PyK!Cyq  
audit files                                          审计档案 `CBXz!v!O  
audit findings                                     审计中发现的事项 nG{o$v_|  
audit implementation stage                        审计实施阶段 &N+`O)$  
audit mark                                        审计标识 j+q)  
audit materiality                                 审计重要性 &@BAV
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audit method                                     审计方法 8|L@-F  
audit objective                                         审计目标，审计目的 \d ]Y#j<  
audit of financial statements                      会计报表审计，财务报表审计 E $W0HZ'  
audit opinion                                     审计意见 \ i}-Y[Dg  
audit period                                      被审计期间，被审计年度 * {~`Lw)y  
audit plan                                          审计计划 G
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audit planning                                    编制审计计划，制定审计计划，审计计划 f4F%\ "  
audit planning stage                                  审计计划阶段 W 2zG"Q  
audit procedure                                审计程序 X?&{< vz  
audit programme                               审计程序表，具体审计计划 %W=BdGr[8z  
audit report                                       审计报告  Hi/[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 N^PkSf[)h5  
audit report with a qualified opinion                 有保留意见的审计报告 &5z9C=]e  
audit report with an adverse opinion                否定意见的审计报告 )l!`k  
audit report with dual dates                      双重日期审计报告 ;O{bF8U  
audit reporting stage                                 审计报告阶段 U}k@%m,  
audit responsibility                                   审计责任 ]sE)-8  
audit results                                      审计结果 v<<ATs%w  
audit risk                                          审计风险 (\r^0>H  
audit sampling                                          审计抽样 :=5X)10
 
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略 ("}C& 6)cB  
audit summary                                         审计总结，审计小结 E`hR(UL ?  
audit team                                         审计小组 vW!O("\7K<  
audit test                                    审计测试 '|),?  
audit trail                                          审计轨迹 Qb55q`'z  
audit work                                        审计工作 %;= ?r*]  
audit working paper                                 审计工作底稿 :PY6J}:&#  
audited financial statement                        审计会计报表，已审计财务报表 ?,+&NX3m  
Auditing Guidelines (the～)                      审计规范指南 l]Xbd{  
auditing standards                             审计准则 A"s?;hv\fS  
audit-oriented working paper                          (审计)业务类工作底稿 A=Hv}lv  
authorisation                                     授权
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authorisation of transaction                       交易的授权 C+jXH)|iq  
availability                                         可获得性 >H5t,FfQL  
B R$ A%Zh6  
balance                                      余额；差额；平衡 4<)*a]\c5M  
balance sheet                                    资产负债表 .XRe:\8mc  
bank                                                 银行 7 b(  
bank account                                    银行账户，银行户头 )C{20_  
bank statement                                 银行对账单 I&gd"F _v}  
barter transaction                              易货交易，以物换物交易 hx8pg,X  
basis of audit                                    审计依据 , /jHhKW  
basis of preparation                                (会计报表的)编制基础 oSf`F1;)HQ  
book of account                               账目，账簿 o:"(\$  
borrowing                                         借款，贷款，借债 9^`cVjD5  
branch                                              分支，分支机构，分店 B afNFPc  
brought forward                                (账户余额等的)承上年，承上期，承上页 iQT0%WaHl  
budget                                              预算 J7%rP
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building                                      建筑物；大楼 [" Tro;K#  
business conditions                                  业务情况，经营情况 :RJo#ape  
business licence                               (企业等的)营业执照 v&7<f
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business relation                                业务关系 }$ qrNbLJ  
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