[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 r P1FM1"M  
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审计词汇英汉对照 Z)
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ability to continue as a going concern               持续经营能力 3q}fDM(@J  
acceptability                                     可接受性，可接受程度 $-*E   
acceptable level of detection risk                     检查风险的可接受水平 Z2 3*`yR  
acceptance of engagement                       接受委托 %D_pTD\  
accepting the engagement for the first time              首次接受委托 MGbl-,]  
access to asset                                         对资产的接触 5`tMHgQO  
according to                                     根据，依据，依照 %G43g#pD  
account balance                                账户余额 .5AyB9a%&  
account for                                       对……进行会计处理，核算；解释 ;l$F<CzJay  
accounting                                        会计，会计学 t
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accounting advisory serve                        会计咨询服务 Ms 61FmA4  
accounting firm                                 会计师事务所 q-<t'uhs[  
accounting information                      会计信息，会计资料 ^1 U<,<  
accounting period                             会计期间 3v?R"2\qS  
accounting policies                                   会计政策 =[ZuE0c  
accounting professional bodies                 会计职业组织，会计职业团体 ]>T4\?aC  
accounting records                                   会计记录 ]f}#&]<(T  
accounting responsibility                           会计责任 K
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accounting service                             会计服务 0 v>*P*  
accounting standards                                会计准则 &ZR}Z7E*=  
Accounting Standards for Business Enterprises       企业会计准则 /&jh10}H  
accounting system                             会计系统 bd & /B&a  
accounting treatment                                会计处理 4n5r<?rY  
accuracy                                    准确性，精确性 7FBaN7l  
additional audit procedures                      追加审计程序 +BaZl<ZP1s  
addressee                                         收件人，收信人 Lbwc2Q,.-  
Administration of State-owned Assets  (the～)     国有资产管理局 +#@)C?G,TF  
administrative laws and regulations                 行政法规 ;jZfVRl  
adverse impact                                 不利影响，负面影响 qh)10*FB  
adverse opinion                                反对意见 ^$VH~i&  
advisory group                                  咨询组，顾问组 -qW[.B  
agency fee                                        代理费，代理费用 E
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aggregate                                          总计，合计为…… PN"s^]4  
alternation of document and record                 变造文件和记录 
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alternative audit procedures                      替代审计程序，备选审计程序 %K/zVYGm&  
amend                                              修改，修订 |08'd5  
amortisation                                      摊销 >u=Dc.lX  
analytical capacity                             分析能力 >JUOS2  
analytical procedures                               分析性程序 tA{B~>  
annual financial statements                        年度会计报表，年度财务报表 ]ur_G`B  
appendix                                          附录，附表 +>*! 3x+sE  
applicable                                         适用的 +`]AutNv  
applicable laws and regulations                 适用的法规 /UP1*L  
application systems                                  应用系统 l'm\*=3  
apply consistently                              一贯地执行，一贯地实施 0~( f<:  
appropriate                                       适当的，合适的； _GF{Duxh  
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appropriate authorization                          适当的授权 q:a-tdv2  
appropriateness of audit evidence                    审计证据的适当性 NG\g_^.M
 
approval                                    批准，核准 )wdTs>W7  
assertion                                    (会计报表上的)认定；确认 DGrk}   
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 mLb>*xt$b@  
asset                                                 资产，财产 _i@4R<  
asset restructuring                             资产重组 \&#IK9x{  
assignment of duties                                 职责的划分 4Uzx2   
assistant                                     助理，助理人员 glI4Jb_[  
associated company                                 联属公司，联营公司 ww#]i&6  
association                                        联合，结合；协会，社团 C>~m s2c  
assumption                                       假设，假定 =,w(D~ps  
at a given date                                         在某一特定时日 ~M Mv+d88  
attestation                                         鉴证，公证 [#mRlL0yk  
attestation service                             鉴证服务 'fS&WVR?  
audit adjustment                                审计调整 e,8[fp-7  
audit areas                                        审计领域 O+ghw1/  
audit conclusion                                审计结论 UY~N4IR8  
audit effectiveness                             审计效果 +DwE~l  
audit efficiency                                  审计效率 J*nWCL  
audit engagement letter                      审计业务约定书 LE]mguvs  
audit evidence                                          审计证据 5!jU i9  
audit fee                                    审计费 /+JHnedK  
audit files                                          审计档案 ,.,spoV  
audit findings                                     审计中发现的事项 8D:0Vhx\I  
audit implementation stage                        审计实施阶段 ;&OVV+y  
audit mark                                        审计标识 `:#IZ  
audit materiality                                 审计重要性 YQ
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audit method                                     审计方法 ^+k~
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audit objective                                         审计目标，审计目的 PW QRy  
audit of financial statements                      会计报表审计，财务报表审计 GJj}|+|  
audit opinion                                     审计意见 HD!2|b~@
 
audit period                                      被审计期间，被审计年度 F\Q X=n  
audit plan                                          审计计划 G;he:Bf  
audit planning                                    编制审计计划，制定审计计划，审计计划 |y.^F3P E  
audit planning stage                                  审计计划阶段 d3jzGJrU}  
audit procedure                                审计程序 ?)V|L~/  
audit programme                               审计程序表，具体审计计划 1Rd2Xb  
audit report                                       审计报告 ./@ C  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %*a%F~Ss  
audit report with a qualified opinion                 有保留意见的审计报告 }CGA)yK~3  
audit report with an adverse opinion                否定意见的审计报告 )uRR!<"~  
audit report with dual dates                      双重日期审计报告 PTP0 _|K  
audit reporting stage                                 审计报告阶段 .  ytxe!O  
audit responsibility                                   审计责任 0@
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audit results                                      审计结果 x%`tWE|  
audit risk                                          审计风险 BK)3
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audit sampling                                          审计抽样 /C6$B)w_*{  
audit sampling techniques                         审计抽样方法，审计抽样技术 %v)+]D
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audit strategies                                  审计策略 Vu5Djx'  
audit summary                                         审计总结，审计小结 DDBf89$\  
audit team                                         审计小组 ,Fzuo:{uy  
audit test                                    审计测试 [pX cKN  
audit trail                                          审计轨迹 ,u S)N6'b6  
audit work                                        审计工作 '4)4*3
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audit working paper                                 审计工作底稿 <[A;i  
audited financial statement                        审计会计报表，已审计财务报表 uFnq3m^u  
Auditing Guidelines (the～)                      审计规范指南 2Kz407|'  
auditing standards                             审计准则 d$B+xW  
audit-oriented working paper                          (审计)业务类工作底稿 [Wn6d :  
authorisation                                     授权 hh8U/dVk*  
authorisation of transaction                       交易的授权 D!rD-e  
availability                                         可获得性 r1a/'+  
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balance                                      余额；差额；平衡 q854k+C  
balance sheet                                    资产负债表 m2v'zJd}g  
bank                                                 银行 icN#8\E  
bank account                                    银行账户，银行户头 ;nw}x4Y[  
bank statement                                 银行对账单 f{+X0Oj  
barter transaction                              易货交易，以物换物交易 U.c~l,5%"  
basis of audit                                    审计依据 /NUu^ N  
basis of preparation                                (会计报表的)编制基础 seiE2F[  
book of account                               账目，账簿 #B@*-  
borrowing                                         借款，贷款，借债 UUEbtZH;  
branch                                              分支，分支机构，分店 q8H9au&/  
brought forward                                (账户余额等的)承上年，承上期，承上页 17[vq!x6  
budget                                              预算
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building                                      建筑物；大楼 o?><(A|  
business conditions                                  业务情况，经营情况 xM13OoU  
business licence                               (企业等的)营业执照 J~lKN <w  
business relation                                业务关系 7
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