[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 'GT^araz  
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审计词汇英汉对照 MTKNIv|  
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ability to continue as a going concern               持续经营能力 >\w]i*%  
acceptability                                     可接受性，可接受程度 3 ^K#\*P  
acceptable level of detection risk                     检查风险的可接受水平 \KzJNCOT  
acceptance of engagement                       接受委托 ;Rpib[m  
accepting the engagement for the first time              首次接受委托 V)l:fUm2  
access to asset                                         对资产的接触 C ocw%Yl  
according to                                     根据，依据，依照 'nB
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account balance                                账户余额 AI Kz]J0;  
account for                                       对……进行会计处理，核算；解释 B\e*-:pq>  
accounting                                        会计，会计学 nO!&;E&  
accounting advisory serve                        会计咨询服务 O"Nr$bS(Y  
accounting firm                                 会计师事务所 C#^y{q  
accounting information                      会计信息，会计资料 i q oXku  
accounting period                             会计期间 "|[9 Q?  
accounting policies                                   会计政策 .a7RGT3]m  
accounting professional bodies                 会计职业组织，会计职业团体 miu?X!  
accounting records                                   会计记录 `-OzjbM  
accounting responsibility                           会计责任 N5,LHO  
accounting service                             会计服务 G"OP`OMDc  
accounting standards                                会计准则 !|UX4  
Accounting Standards for Business Enterprises       企业会计准则 *YL86R+U  
accounting system                             会计系统 lWtfcU?S[  
accounting treatment                                会计处理 Z"%.  
accuracy                                    准确性，精确性 &)gc{(4$  
additional audit procedures                      追加审计程序 "lLh#W1d  
addressee                                         收件人，收信人  BgQ/$,  
Administration of State-owned Assets  (the～)     国有资产管理局 q?dd5JzZy,  
administrative laws and regulations                 行政法规
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adverse impact                                 不利影响，负面影响 1[8^JVC>6  
adverse opinion                                反对意见
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advisory group                                  咨询组，顾问组 MP)Prl>  
agency fee                                        代理费，代理费用 kLF`6ZXtd  
aggregate                                          总计，合计为…… F8"J<VJ7  
alternation of document and record                 变造文件和记录 o{`x:  
alternative audit procedures                      替代审计程序，备选审计程序 6]~/`6Dub  
amend                                              修改，修订 "a(4])  
amortisation                                      摊销 U|V,&RlbR  
analytical capacity                             分析能力 m*A b<$y  
analytical procedures                               分析性程序 4\u`MR  
annual financial statements                        年度会计报表，年度财务报表 peBHZJ``RX  
appendix                                          附录，附表 $!MP0f\q g  
applicable                                         适用的 eZqEFMBT m  
applicable laws and regulations                 适用的法规 vt2. i$u  
application systems                                  应用系统 hxH6Ii]\  
apply consistently                              一贯地执行，一贯地实施 D 5n \h5  
appropriate                                       适当的，合适的； +pwTM]bV  
征用，挪用 tWTHyL  
appropriate authorization                          适当的授权 n:O
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appropriateness of audit evidence                    审计证据的适当性 G}g;<,g~  
approval                                    批准，核准 Um{) ?1  
assertion                                    (会计报表上的)认定；确认 2[ofz}k]r)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 j?m(l,YD|*  
asset                                                 资产，财产 vj%"x/TP  
asset restructuring                             资产重组 _ia&|#n  
assignment of duties                                 职责的划分 ~`FRU/@r  
assistant                                     助理，助理人员 q i yK  
associated company                                 联属公司，联营公司 &q
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association                                        联合，结合；协会，社团 T`":Q1n  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 w01[oU$
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attestation                                         鉴证，公证 I3Z?xsa@Z  
attestation service                             鉴证服务 hmGlGc,lf  
audit adjustment                                审计调整 Ig}hap]G  
audit areas                                        审计领域 H'zAMGZa  
audit conclusion                                审计结论 cB){b'WJ  
audit effectiveness                             审计效果 k
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audit efficiency                                  审计效率 [|oG}'Xz  
audit engagement letter                      审计业务约定书 x\8g ICf  
audit evidence                                          审计证据 ?
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audit fee                                    审计费 *6` ^8Y\  
audit files                                          审计档案 [mu8V+8@d4  
audit findings                                     审计中发现的事项 m;l[flQ~  
audit implementation stage                        审计实施阶段 H\oxj,+N  
audit mark                                        审计标识 j0}wv
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audit materiality                                 审计重要性 5?SE?VC=t  
audit method                                     审计方法 <b,WxR`  
audit objective                                         审计目标，审计目的 UX63
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audit of financial statements                      会计报表审计，财务报表审计 ^UJIDg7zS  
audit opinion                                     审计意见 W,6q1  
audit period                                      被审计期间，被审计年度 Q4-d|  
audit plan                                          审计计划 9)v]j k  
audit planning                                    编制审计计划，制定审计计划，审计计划 X-(
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audit planning stage                                  审计计划阶段 NMK$$0U  
audit procedure                                审计程序 Hq 5#.rZ#  
audit programme                               审计程序表，具体审计计划 F\xIVY  
audit report                                       审计报告 9;v3 (U+:  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 ,.p 36ZLP  
audit report with a qualified opinion                 有保留意见的审计报告 5X)QW5A  
audit report with an adverse opinion                否定意见的审计报告 gi,7X\`KQ  
audit report with dual dates                      双重日期审计报告 /)J]ItJlz  
audit reporting stage                                 审计报告阶段 S8dfe~|7:  
audit responsibility                                   审计责任 .8^mA1fmX  
audit results                                      审计结果 A?#i{R  
audit risk                                          审计风险 4AJT)I.  
audit sampling                                          审计抽样 OP=brLGu0  
audit sampling techniques                         审计抽样方法，审计抽样技术 2~f*o^%l  
audit strategies                                  审计策略 hzr, %r  
audit summary                                         审计总结，审计小结 }Y.YJXum  
audit team                                         审计小组 "=s}xAM|A  
audit test                                    审计测试 #)7`}7N  
audit trail                                          审计轨迹 {AD-p!6G  
audit work                                        审计工作 X5/j8=G H`  
audit working paper                                 审计工作底稿 }||p#R@?  
audited financial statement                        审计会计报表，已审计财务报表 i4D]>  
Auditing Guidelines (the～)                      审计规范指南 |e@1@q(a[]  
auditing standards                             审计准则 ,dQ*0XO!  
audit-oriented working paper                          (审计)业务类工作底稿 ,H"}Rw
 
authorisation                                     授权 F]6G<6T[  
authorisation of transaction                       交易的授权 I\6C0x  
availability                                         可获得性 '+/mt_re=  
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balance                                      余额；差额；平衡 d^RcJ3w  
balance sheet                                    资产负债表 /} Pd O  
bank                                                 银行 J[6/dM  
bank account                                    银行账户，银行户头 drjNK!XL@  
bank statement                                 银行对账单 a. D cmy{  
barter transaction                              易货交易，以物换物交易 /]z#V'  
basis of audit                                    审计依据 .jqil0#)Y"  
basis of preparation                                (会计报表的)编制基础 W)r|9G8T  
book of account                               账目，账簿 >l)x~Bkf$j  
borrowing                                         借款，贷款，借债 8Gy]nD  
branch                                              分支，分支机构，分店 ]lfufjj  
brought forward                                (账户余额等的)承上年，承上期，承上页 )?SF
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budget                                              预算 qbq2Bi'a  
building                                      建筑物；大楼 $!9U\Au>2  
business conditions                                  业务情况，经营情况 H4 O"^#5  
business licence                               (企业等的)营业执照 2Xv}JPS2As  
business relation                                业务关系 [rc M32  
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