[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 E
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审计词汇英汉对照 !~v>&bCG>9  
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ability to continue as a going concern               持续经营能力 *h 6i9V%'  
acceptability                                     可接受性，可接受程度 2_v>8B  
acceptable level of detection risk                     检查风险的可接受水平 d5hE!=  
acceptance of engagement                       接受委托 b"9,DQB=i  
accepting the engagement for the first time              首次接受委托 h65j,v6B  
access to asset                                         对资产的接触 ~V) E:(  
according to                                     根据，依据，依照 wYG0*!Vj  
account balance                                账户余额 L;`t%1  
account for                                       对……进行会计处理，核算；解释 c
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accounting                                        会计，会计学 { VO4""m  
accounting advisory serve                        会计咨询服务 ~yN,FpD  
accounting firm                                 会计师事务所 \f#ao<vQm  
accounting information                      会计信息，会计资料 O1,[7F.4g  
accounting period                             会计期间 <^{:K`  
accounting policies                                   会计政策 ,pzCJ@5  
accounting professional bodies                 会计职业组织，会计职业团体 *E'K{?-K  
accounting records                                   会计记录 ]9Hy "#Fz  
accounting responsibility                           会计责任 V;jz0B  
accounting service                             会计服务 (z7#KJ1+Aw  
accounting standards                                会计准则 P+h&tXZn8  
Accounting Standards for Business Enterprises       企业会计准则 OFv} jT  
accounting system                             会计系统 ,jmG!qJb  
accounting treatment                                会计处理 lH.2H  
accuracy                                    准确性，精确性 M5uN1*   
additional audit procedures                      追加审计程序 IIkJ"Qg.  
addressee                                         收件人，收信人 s=4.Ovd
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Administration of State-owned Assets  (the～)     国有资产管理局 CgC wM=!r  
administrative laws and regulations                 行政法规 ~l~g0J
 
adverse impact                                 不利影响，负面影响 mZyTo/\0  
adverse opinion                                反对意见 J^4k}  
advisory group                                  咨询组，顾问组 @AOiZOH  
agency fee                                        代理费，代理费用 D2bUSRrb  
aggregate                                          总计，合计为…… )RFeF!("  
alternation of document and record                 变造文件和记录 *bEsWeP  
alternative audit procedures                      替代审计程序，备选审计程序 ~@JC1+  
amend                                              修改，修订 {W] jVh p  
amortisation                                      摊销 'S"F=)*-  
analytical capacity                             分析能力 M %~kh"  
analytical procedures                               分析性程序 wG O)!u 4  
annual financial statements                        年度会计报表，年度财务报表 O;2 u1p'iP  
appendix                                          附录，附表 iq$/6!t  
applicable                                         适用的 e^yB9b  
applicable laws and regulations                 适用的法规 2B7&Ll\>  
application systems                                  应用系统 L@X eAEIq  
apply consistently                              一贯地执行，一贯地实施 'Nh^SbD+_|  
appropriate                                       适当的，合适的； ,"o\_{<z  
征用，挪用 il~,y8WTU{  
appropriate authorization                          适当的授权 YVT^}7#
  
appropriateness of audit evidence                    审计证据的适当性 k&b>-QP6  
approval                                    批准，核准 ~6tY\6$9f
 
assertion                                    (会计报表上的)认定；确认 PW }.`  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 bb{+
 
asset                                                 资产，财产 @_ {"ho  
asset restructuring                             资产重组 &,zeBFmc  
assignment of duties                                 职责的划分 4%TC2Laii  
assistant                                     助理，助理人员 |wDCIHzQ  
associated company                                 联属公司，联营公司 r
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association                                        联合，结合；协会，社团 ArY'NE\Htt  
assumption                                       假设，假定 %[J( ,rm  
at a given date                                         在某一特定时日 ,v"A}g0"  
attestation                                         鉴证，公证 scdT/|(U$  
attestation service                             鉴证服务 r`2& o  
audit adjustment                                审计调整 iX=*qiVX  
audit areas                                        审计领域 jKzjTn9{E  
audit conclusion                                审计结论 W4<}w-AoEp  
audit effectiveness                             审计效果 +-hmITJv  
audit efficiency                                  审计效率 y_6HQ:  
audit engagement letter                      审计业务约定书 S~T[*Z/m  
audit evidence                                          审计证据 5j]%@]M$Z  
audit fee                                    审计费 8/:\iPk0  
audit files                                          审计档案 LdOB[W  
audit findings                                     审计中发现的事项 z?PF9QL1  
audit implementation stage                        审计实施阶段 om1 / 9  
audit mark                                        审计标识 ]arP6iN+  
audit materiality                                 审计重要性 [#:k3aFz  
audit method                                     审计方法 <\5{R
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audit objective                                         审计目标，审计目的 am}zOr\  
audit of financial statements                      会计报表审计，财务报表审计 pPE4~g 05h  
audit opinion                                     审计意见 D)Zv  
audit period                                      被审计期间，被审计年度 =F9-,"EAI  
audit plan                                          审计计划 wQ5__"D  
audit planning                                    编制审计计划，制定审计计划，审计计划 Wh,kJis<  
audit planning stage                                  审计计划阶段 CVm*Q[5s"  
audit procedure                                审计程序 >9 iv>  
audit programme                               审计程序表，具体审计计划 gisZmu0  
audit report                                       审计报告 /=N`P &R#  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %X3T<3<  
audit report with a qualified opinion                 有保留意见的审计报告 g0l- n  
audit report with an adverse opinion                否定意见的审计报告 (~jOtUyT  
audit report with dual dates                      双重日期审计报告 PJ'l:IU  
audit reporting stage                                 审计报告阶段 6vDgMfw  
audit responsibility                                   审计责任 !Ej<J&e  
audit results                                      审计结果 yxH[uJpb  
audit risk                                          审计风险 OHU(?TBo  
audit sampling                                          审计抽样 w^~,M3(+)1  
audit sampling techniques                         审计抽样方法，审计抽样技术 c0@v`-9  
audit strategies                                  审计策略 8:f(PN  
audit summary                                         审计总结，审计小结 u%FA.  
audit team                                         审计小组 }{$@|6)R   
audit test                                    审计测试 %:NI@59  
audit trail                                          审计轨迹 uZfo[_g0S  
audit work                                        审计工作 QZX+E   
audit working paper                                 审计工作底稿 #r\uh\Cy  
audited financial statement                        审计会计报表，已审计财务报表 8W{R&Z7aL  
Auditing Guidelines (the～)                      审计规范指南 K$4Ky&89  
auditing standards                             审计准则 ){v nmJJ%  
audit-oriented working paper                          (审计)业务类工作底稿 G]{)yZ'}  
authorisation                                     授权 $3So`8Bm[$  
authorisation of transaction                       交易的授权 [8ih-k  
availability                                         可获得性 HxjhP(  
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balance                                      余额；差额；平衡 ~sOAm  
balance sheet                                    资产负债表 BwR)--75  
bank                                                 银行 oZQu& O'  
bank account                                    银行账户，银行户头 ='(:fHhhX  
bank statement                                 银行对账单 [,V D
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barter transaction                              易货交易，以物换物交易 d2pVO]l YZ  
basis of audit                                    审计依据 .mMM]*e[0  
basis of preparation                                (会计报表的)编制基础 r' &VH]m  
book of account                               账目，账簿 =7a9~&|  
borrowing                                         借款，贷款，借债 ]\{EUx9  
branch                                              分支，分支机构，分店 `,J\E<4J  
brought forward                                (账户余额等的)承上年，承上期，承上页 SJ <nAX  
budget                                              预算 -{HA+YL H  
building                                      建筑物；大楼 _T1|_9b  
business conditions                                  业务情况，经营情况 4v;/"4)'  
business licence                               (企业等的)营业执照 WHL@]^E@m  
business relation                                业务关系 JMXCyDy;  
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