[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 z6K"}C%  
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审计词汇英汉对照 |"Js iT  
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ability to continue as a going concern               持续经营能力 c%aY6dQG&%  
acceptability                                     可接受性，可接受程度 PEPBnBA&1  
acceptable level of detection risk                     检查风险的可接受水平 qF{u+Ms  
acceptance of engagement                       接受委托 AWP CJmr  
accepting the engagement for the first time              首次接受委托 'Dq!o[2y  
access to asset                                         对资产的接触 7mSVL\\^  
according to                                     根据，依据，依照 I-NzGx2u  
account balance                                账户余额 VN[h0+n4Th  
account for                                       对……进行会计处理，核算；解释 "$ ?f&*  
accounting                                        会计，会计学 dFF[2  
accounting advisory serve                        会计咨询服务 h'x|yy]@3  
accounting firm                                 会计师事务所 &WIiw$@  
accounting information                      会计信息，会计资料 d*Y&V$?zl  
accounting period                             会计期间 'Pudy\Ab  
accounting policies                                   会计政策 iNR6BP W  
accounting professional bodies                 会计职业组织，会计职业团体 !aD/I%X  
accounting records                                   会计记录 )g:\N8AZK  
accounting responsibility                           会计责任 n\}!'>d'  
accounting service                             会计服务 U3 e3  
accounting standards                                会计准则 Yw=Ve 0  
Accounting Standards for Business Enterprises       企业会计准则 J'O</o@e  
accounting system                             会计系统 AlNiqnZ  
accounting treatment                                会计处理 "SyAOOZ  
accuracy                                    准确性，精确性 d*=P8QwL|  
additional audit procedures                      追加审计程序 nJ#uz:(w,  
addressee                                         收件人，收信人 hbh
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Administration of State-owned Assets  (the～)     国有资产管理局 yAoJ?<4^W  
administrative laws and regulations                 行政法规 (xJ6: u  
adverse impact                                 不利影响，负面影响 h#?L6<*tm  
adverse opinion                                反对意见 KDW%*%!  
advisory group                                  咨询组，顾问组 0l6z!@GhT  
agency fee                                        代理费，代理费用 xT I&X9P  
aggregate                                          总计，合计为…… dF*@G/p>V  
alternation of document and record                 变造文件和记录 mu2 r#I  
alternative audit procedures                      替代审计程序，备选审计程序 SUXRWFl  
amend                                              修改，修订 7z"xjA  
amortisation                                      摊销 ]5lp.#EB  
analytical capacity                             分析能力 T=}(S4n#BX  
analytical procedures                               分析性程序 f0f N1
 
annual financial statements                        年度会计报表，年度财务报表 z!5^UD8"W  
appendix                                          附录，附表 C`3}7qi|C  
applicable                                         适用的 w} *;^n  
applicable laws and regulations                 适用的法规 ^WP`;e  
application systems                                  应用系统 M-u:8dPu  
apply consistently                              一贯地执行，一贯地实施 NIeT.!  
appropriate                                       适当的，合适的； sB ]~=vUP  
征用，挪用 6~sb8pK.=  
appropriate authorization                          适当的授权 * c] :,5  
appropriateness of audit evidence                    审计证据的适当性 a&~d,vC  
approval                                    批准，核准 ]l zt"[  
assertion                                    (会计报表上的)认定；确认 OS6 l*S('  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 Qj?+R F6(  
asset                                                 资产，财产 5YaTE<G  
asset restructuring                             资产重组
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assignment of duties                                 职责的划分 HcA;'L?Dw  
assistant                                     助理，助理人员 v`MCV29!}  
associated company                                 联属公司，联营公司 n4+l,~  
association                                        联合，结合；协会，社团 jEsP: H(0^  
assumption                                       假设，假定 NyI0[]z
 
at a given date                                         在某一特定时日 yHl1:cf(y  
attestation                                         鉴证，公证 ppj
d.  
attestation service                             鉴证服务 ziR}  
audit adjustment                                审计调整 &,2h=H ,M  
audit areas                                        审计领域 ps"DL4*  
audit conclusion                                审计结论 ^ElUU?rX  
audit effectiveness                             审计效果 V&<vRIsN  
audit efficiency                                  审计效率 Mo|[Muj8b  
audit engagement letter                      审计业务约定书 wQ qI@  
audit evidence                                          审计证据 yf+M  
audit fee                                    审计费 ~U#afGH$  
audit files                                          审计档案 EA9`-xs|  
audit findings                                     审计中发现的事项 >6Y\CixN  
audit implementation stage                        审计实施阶段 [s$vY~_  
audit mark                                        审计标识 s@K)RhTY  
audit materiality                                 审计重要性 k/YEUC5  
audit method                                     审计方法 ";yCo0*  
audit objective                                         审计目标，审计目的 "tB"C6b  
audit of financial statements                      会计报表审计，财务报表审计 zE5%l`@|o  
audit opinion                                     审计意见 W/9dT^1y4'  
audit period                                      被审计期间，被审计年度 7OX5"u!2  
audit plan                                          审计计划 EV| 6._Z(D  
audit planning                                    编制审计计划，制定审计计划，审计计划 $Zp\^cIE+  
audit planning stage                                  审计计划阶段 BpZE  
audit procedure                                审计程序 IlJ6&9  
audit programme                               审计程序表，具体审计计划 wq!Gj]B  
audit report                                       审计报告 "Q6oPDX(  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 a}
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audit report with a qualified opinion                 有保留意见的审计报告 n=l>d#}$%T  
audit report with an adverse opinion                否定意见的审计报告 PXG)?`^NX  
audit report with dual dates                      双重日期审计报告 `q7O\  
audit reporting stage                                 审计报告阶段 72R|zR  
audit responsibility                                   审计责任 jIwz G+)$P  
audit results                                      审计结果 UVlD]oXKh  
audit risk                                          审计风险 AJt*48H*G  
audit sampling                                          审计抽样 =.O8G=;DOA  
audit sampling techniques                         审计抽样方法，审计抽样技术 ?47q0C  
audit strategies                                  审计策略 ra=U,  
audit summary                                         审计总结，审计小结 Cqy84!Z<  
audit team                                         审计小组 %1ZJi}~  
audit test                                    审计测试 Ac
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audit trail                                          审计轨迹 ;rYL\`6L  
audit work                                        审计工作 T%Xl(.Ft  
audit working paper                                 审计工作底稿 iTF`sjL  
audited financial statement                        审计会计报表，已审计财务报表  u)PB@  
Auditing Guidelines (the～)                      审计规范指南 hp+=UnW  
auditing standards                             审计准则 mH2XwA|  
audit-oriented working paper                          (审计)业务类工作底稿 hu0z):>y  
authorisation                                     授权 \,)('tUE  
authorisation of transaction                       交易的授权 {J;[
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availability                                         可获得性 fVx<f.xuW  
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balance                                      余额；差额；平衡 F)_jW  
balance sheet                                    资产负债表   4R
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bank                                                 银行 :,%~R2  
bank account                                    银行账户，银行户头 [E<NEl*  
bank statement                                 银行对账单 O_}R~p  
barter transaction                              易货交易，以物换物交易  |`[0U  
basis of audit                                    审计依据 {Qbg'|HO=l  
basis of preparation                                (会计报表的)编制基础 V:HxRMF2X  
book of account                               账目，账簿 LdnHz#  
borrowing                                         借款，贷款，借债 _K["qm{X_  
branch                                              分支，分支机构，分店 H<41H;m  
brought forward                                (账户余额等的)承上年，承上期，承上页 <y[LdB/a  
budget                                              预算 w%F~4|F  
building                                      建筑物；大楼 S?ELFq(g  
business conditions                                  业务情况，经营情况 4{4VC"fa  
business licence                               (企业等的)营业执照 &{E1w<uv  
business relation                                业务关系 l#u$w&  
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