[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 _^xh1=Qr}n  
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审计词汇英汉对照
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ability to continue as a going concern               持续经营能力 sQ>B_
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acceptability                                     可接受性，可接受程度 gGI#QPT`X  
acceptable level of detection risk                     检查风险的可接受水平 ]2xx+P#Y  
acceptance of engagement                       接受委托 9OQ0Yc!3  
accepting the engagement for the first time              首次接受委托 e1 
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access to asset                                         对资产的接触 JW%/^'  
according to                                     根据，依据，依照 z"s%#/#  
account balance                                账户余额 5}d/8tS  
account for                                       对……进行会计处理，核算；解释 =ve*g&  
accounting                                        会计，会计学 1 ~B<  
accounting advisory serve                        会计咨询服务 kuTq8p2E  
accounting firm                                 会计师事务所 vU8FHVytV  
accounting information                      会计信息，会计资料 ;5Wx$Yfx  
accounting period                             会计期间 DQ n`@  
accounting policies                                   会计政策 rKy-u  
accounting professional bodies                 会计职业组织，会计职业团体 C$'D]fX  
accounting records                                   会计记录 x'=3&vc4  
accounting responsibility                           会计责任 J2oWssw"  
accounting service                             会计服务 N)vk0IM!  
accounting standards                                会计准则 Xew1LPI  
Accounting Standards for Business Enterprises       企业会计准则 k binf  
accounting system                             会计系统 22al  
accounting treatment                                会计处理 /.|A  
accuracy                                    准确性，精确性 { /F rs*AF  
additional audit procedures                      追加审计程序 t4jd KYA  
addressee                                         收件人，收信人 u6iU[5  
Administration of State-owned Assets  (the～)     国有资产管理局 c9*1$~(v0I  
administrative laws and regulations                 行政法规 4[LLnF--  
adverse impact                                 不利影响，负面影响 {w |dM#  
adverse opinion                                反对意见 hr_9;,EPh  
advisory group                                  咨询组，顾问组 x!"SD3r=4>  
agency fee                                        代理费，代理费用 ,
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aggregate                                          总计，合计为…… AK@`'$  
alternation of document and record                 变造文件和记录 l\T!)Ql  
alternative audit procedures                      替代审计程序，备选审计程序 I9[1U  
amend                                              修改，修订 Uw2,o|=O  
amortisation                                      摊销 /i-xX*  
analytical capacity                             分析能力 tp 6csS,  
analytical procedures                               分析性程序 XSm"I[.g  
annual financial statements                        年度会计报表，年度财务报表 cQ3W;F8|n  
appendix                                          附录，附表 +{")E)  
applicable                                         适用的 Q)LXL.0h  
applicable laws and regulations                 适用的法规 G%P>Ag  
application systems                                  应用系统 )h>\05|T  
apply consistently                              一贯地执行，一贯地实施 7K>D@O  
appropriate                                       适当的，合适的； ~7lTqY\  
征用，挪用 *PSvHXNi  
appropriate authorization                          适当的授权 b)o
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appropriateness of audit evidence                    审计证据的适当性 Snc;
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approval                                    批准，核准 A9\]3 LY  
assertion                                    (会计报表上的)认定；确认 T~i%j@Q.6  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 D00G1:Ft(T  
asset                                                 资产，财产 ]^J+
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asset restructuring                             资产重组 g.B%#bfg  
assignment of duties                                 职责的划分 ?a'6EAErC  
assistant                                     助理，助理人员 @uI?  
associated company                                 联属公司，联营公司 w(76H^e  
association                                        联合，结合；协会，社团 ||-nmOy  
assumption                                       假设，假定 {fGd:2dh  
at a given date                                         在某一特定时日 prN hn:j  
attestation                                         鉴证，公证 0>,.c2),  
attestation service                             鉴证服务 up\oWR:  
audit adjustment                                审计调整 di6B!YQP  
audit areas                                        审计领域 s<[A0=LH  
audit conclusion                                审计结论 KQG-2oW  
audit effectiveness                             审计效果 @s_3 0+  
audit efficiency                                  审计效率 ~L-0~  
audit engagement letter                      审计业务约定书 ;{<aA 5  
audit evidence                                          审计证据 tigT@!`$Y  
audit fee                                    审计费 o&(wg(Rv  
audit files                                          审计档案 ~bdv_|k  
audit findings                                     审计中发现的事项 :ozV3`%$(  
audit implementation stage                        审计实施阶段 T n"e  
audit mark                                        审计标识 j$3rJA%rN  
audit materiality                                 审计重要性 ,Bisu:v6FW  
audit method                                     审计方法 9T(L"9r-e  
audit objective                                         审计目标，审计目的 96(R'^kNX  
audit of financial statements                      会计报表审计，财务报表审计 T vrk^!  
audit opinion                                     审计意见 /b{o3, #.M  
audit period                                      被审计期间，被审计年度 2t+D8 d|c<  
audit plan                                          审计计划 )PR3s1S^  
audit planning                                    编制审计计划，制定审计计划，审计计划 rRB~=J"  
audit planning stage                                  审计计划阶段 !Y (apVQ  
audit procedure                                审计程序 O0^?f/&k  
audit programme                               审计程序表，具体审计计划 6iG(C.b  
audit report                                       审计报告 AY#wVy  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 f}^I=pS&  
audit report with a qualified opinion                 有保留意见的审计报告 H2_/, n  
audit report with an adverse opinion                否定意见的审计报告 Zp?4uQ)[W  
audit report with dual dates                      双重日期审计报告 Vclr)}5  
audit reporting stage                                 审计报告阶段 sLb8*fak  
audit responsibility                                   审计责任 6+.>5e  
audit results                                      审计结果 9YB2e84j  
audit risk                                          审计风险 PU W[e%  
audit sampling                                          审计抽样 >lrhHU  
audit sampling techniques                         审计抽样方法，审计抽样技术 {m[s<A(  
audit strategies                                  审计策略 ^YGTh0$W  
audit summary                                         审计总结，审计小结 ?w-1:NWjt  
audit team                                         审计小组 sf(iE(o  
audit test                                    审计测试 }g~g50ci  
audit trail                                          审计轨迹 X0`j-*,FX  
audit work                                        审计工作 (8.{+8o  
audit working paper                                 审计工作底稿 oL]mjo=jN  
audited financial statement                        审计会计报表，已审计财务报表 <3A0={En  
Auditing Guidelines (the～)                      审计规范指南 axmsrjW#  
auditing standards                             审计准则 k<H%vg>{~s  
audit-oriented working paper                          (审计)业务类工作底稿 2nv[1@M  
authorisation                                     授权 )l&D]3$6K  
authorisation of transaction                       交易的授权 %SAw;ZtQ:  
availability                                         可获得性 bNGCOj  
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balance                                      余额；差额；平衡 B MM--y@  
balance sheet                                    资产负债表 owvS/"@  
bank                                                 银行 Ojq]HM6f  
bank account                                    银行账户，银行户头 7h%4]  
bank statement                                 银行对账单 K UKACUL  
barter transaction                              易货交易，以物换物交易 #)o7"PW:  
basis of audit                                    审计依据 Z|G/^DK!
  
basis of preparation                                (会计报表的)编制基础 e+.\pe\  
book of account                               账目，账簿 K/txD20 O|  
borrowing                                         借款，贷款，借债 \q "N/$5{f  
branch                                              分支，分支机构，分店 #EDEYEW7  
brought forward                                (账户余额等的)承上年，承上期，承上页 uRE*%d>  
budget                                              预算 {^#2=`:)O
 
building                                      建筑物；大楼 fiVHRSX60  
business conditions                                  业务情况，经营情况 y`yZR _  
business licence                               (企业等的)营业执照 yhpz5[AuO  
business relation                                业务关系 "xe=N  
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