[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 7dh1W@\  
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审计词汇英汉对照 FqA3{  
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ability to continue as a going concern               持续经营能力 F>|9 52  
acceptability                                     可接受性，可接受程度 cTZ)"^z!  
acceptable level of detection risk                     检查风险的可接受水平 IN^9uL]B  
acceptance of engagement                       接受委托 `NwdbKX  
accepting the engagement for the first time              首次接受委托 FYPz 4K  
access to asset                                         对资产的接触 w#PZu+  
according to                                     根据，依据，依照 o}8{Bh^  
account balance                                账户余额 P`s(kIe  
account for                                       对……进行会计处理，核算；解释 h"QbA"  
accounting                                        会计，会计学 TW`mxj_J2  
accounting advisory serve                        会计咨询服务 ]>:^d%n,}  
accounting firm                                 会计师事务所 i%(yk#=V  
accounting information                      会计信息，会计资料 (b/d0HC ND  
accounting period                             会计期间 }$&WC:Lg  
accounting policies                                   会计政策 GCE! $W  
accounting professional bodies                 会计职业组织，会计职业团体 RJJ1  
accounting records                                   会计记录 :q2YBa  
accounting responsibility                           会计责任 OK
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accounting service                             会计服务 >M ^&F6  
accounting standards                                会计准则 \3NS>v[1  
Accounting Standards for Business Enterprises       企业会计准则 }6~)bLzI}  
accounting system                             会计系统 V> a*3D  
accounting treatment                                会计处理 l[n@/%2  
accuracy                                    准确性，精确性 $>vy(Y  
additional audit procedures                      追加审计程序 iV)ac\  
addressee                                         收件人，收信人 {Qtq7q.  
Administration of State-owned Assets  (the～)     国有资产管理局 =Q?f96T  
administrative laws and regulations                 行政法规 < tQc_  
adverse impact                                 不利影响，负面影响 c
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adverse opinion                                反对意见 QJ<[Zx  
advisory group                                  咨询组，顾问组 4UCwT1  
agency fee                                        代理费，代理费用 NXgRNca  
aggregate                                          总计，合计为…… (DJvi6\H  
alternation of document and record                 变造文件和记录 J9@}DB  
alternative audit procedures                      替代审计程序，备选审计程序 #4y, a_)  
amend                                              修改，修订 QP\yaPE  
amortisation                                      摊销 EODB`$+  
analytical capacity                             分析能力 Qyj(L[KJ  
analytical procedures                               分析性程序 *C_[jk@6  
annual financial statements                        年度会计报表，年度财务报表 ^pcRW44K  
appendix                                          附录，附表 ?vu|o'$T,  
applicable                                         适用的 $Xt;A&l2?  
applicable laws and regulations                 适用的法规 ('WY5Yps  
application systems                                  应用系统 )Xno|$b5Eo  
apply consistently                              一贯地执行，一贯地实施 Pf8u/?/  
appropriate                                       适当的，合适的； xYT}
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appropriate authorization                          适当的授权 b[g.}'^yht  
appropriateness of audit evidence                    审计证据的适当性 V< -htV  
approval                                    批准，核准 p37|zX  
assertion                                    (会计报表上的)认定；确认 wW()Zy0)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 :V
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asset                                                 资产，财产 (UzPklkZ  
asset restructuring                             资产重组 i`~~+6`J  
assignment of duties                                 职责的划分 .}p|`3 $P  
assistant                                     助理，助理人员 )VY10R)$  
associated company                                 联属公司，联营公司 5+FLSk  
association                                        联合，结合；协会，社团 LVmY=d>  
assumption                                       假设，假定 *aG"+c6|  
at a given date                                         在某一特定时日 J9a $AU*  
attestation                                         鉴证，公证 6PJ'lA;*b  
attestation service                             鉴证服务 c
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audit adjustment                                审计调整 hZ o5p&b  
audit areas                                        审计领域 bFn(w:1Q  
audit conclusion                                审计结论 ;@!;1KDy  
audit effectiveness                             审计效果 S>EDL  
audit efficiency                                  审计效率 8bbVbP  
audit engagement letter                      审计业务约定书 \P@S"QO  
audit evidence                                          审计证据 \>;%Ji  
audit fee                                    审计费 kd`YSkZ  
audit files                                          审计档案 EOQaY  
audit findings                                     审计中发现的事项 @SQceQfB  
audit implementation stage                        审计实施阶段 Wbd_aR (  
audit mark                                        审计标识 f\=6I3z  
audit materiality                                 审计重要性 H` Lu
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audit method                                     审计方法 >.@MR<H#5  
audit objective                                         审计目标，审计目的 a x]9QrA  
audit of financial statements                      会计报表审计，财务报表审计 U TS{H  
audit opinion                                     审计意见 #8&#E?^d  
audit period                                      被审计期间，被审计年度 8'%+G  
audit plan                                          审计计划 _0*=u$~R  
audit planning                                    编制审计计划，制定审计计划，审计计划 'yeh7oR  
audit planning stage                                  审计计划阶段 ]eD[4Y\#t  
audit procedure                                审计程序 d~,n_E$q;  
audit programme                               审计程序表，具体审计计划 N&,"kRFFo  
audit report                                       审计报告 r.Lx%LZ\^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 6<+8}`@B>G  
audit report with a qualified opinion                 有保留意见的审计报告 65t[vi*C  
audit report with an adverse opinion                否定意见的审计报告 MKe *f%  
audit report with dual dates                      双重日期审计报告 G*=H;Upi  
audit reporting stage                                 审计报告阶段 #e*$2+`[A  
audit responsibility                                   审计责任 Hj1k-Bs&'w  
audit results                                      审计结果 TiTYs  
audit risk                                          审计风险 eNivlJ,K|@  
audit sampling                                          审计抽样 ELD +:b  
audit sampling techniques                         审计抽样方法，审计抽样技术 WE7>?H*Ro  
audit strategies                                  审计策略 cUYX1a)8  
audit summary                                         审计总结，审计小结 mxZ4 HD{
 
audit team                                         审计小组 &4[<F"W>47  
audit test                                    审计测试 Mru~<:9  
audit trail                                          审计轨迹 [10$a(g\x  
audit work                                        审计工作 ~LSy7$rz  
audit working paper                                 审计工作底稿 mJ/^BT]  
audited financial statement                        审计会计报表，已审计财务报表 >&g2 IvDS  
Auditing Guidelines (the～)                      审计规范指南 La@\q[U{@  
auditing standards                             审计准则 &C\=!r0j^  
audit-oriented working paper                          (审计)业务类工作底稿 5BZ+b_A>VV  
authorisation                                     授权 yFIl^Ck%  
authorisation of transaction                       交易的授权 9j9YQ2  
availability                                         可获得性 $]xE$dzJ  
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balance                                      余额；差额；平衡 elNB7%Y/  
balance sheet                                    资产负债表 lrq>TJEcx  
bank                                                 银行 o$*bm6o  
bank account                                    银行账户，银行户头 ~D$#>'C#  
bank statement                                 银行对账单 -Cg`x=G;z  
barter transaction                              易货交易，以物换物交易 `4se7{'UK`  
basis of audit                                    审计依据 @#'yPV1  
basis of preparation                                (会计报表的)编制基础 {(8U8f<'=y  
book of account                               账目，账簿 &E} 
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borrowing                                         借款，贷款，借债 "h^A]t;qe  
branch                                              分支，分支机构，分店 )zo#1$C-  
brought forward                                (账户余额等的)承上年，承上期，承上页 +d|:s  
budget                                              预算 5)h+(u C3  
building                                      建筑物；大楼 "6 uTo0  
business conditions                                  业务情况，经营情况 z7
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business licence                               (企业等的)营业执照 _Ac/ir[,:  
business relation                                业务关系 <>ZBW9  
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