[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 el^WBC3  
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审计词汇英汉对照 O4Hc"v  
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ability to continue as a going concern               持续经营能力 2<Q3-|/i  
acceptability                                     可接受性，可接受程度 i 9wk
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acceptable level of detection risk                     检查风险的可接受水平 x)^t5"F  
acceptance of engagement                       接受委托 8hm|9  
accepting the engagement for the first time              首次接受委托 _9b;8%?Yf  
access to asset                                         对资产的接触 $qh?$a  
according to                                     根据，依据，依照 SHP
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account balance                                账户余额 ^`oyf{w@  
account for                                       对……进行会计处理，核算；解释 %P-z3 0FHp  
accounting                                        会计，会计学 eEMU,zCl  
accounting advisory serve                        会计咨询服务 B&c*KaK;~  
accounting firm                                 会计师事务所 8yn}|Y9Fu  
accounting information                      会计信息，会计资料 2 1] 8 7$  
accounting period                             会计期间 fkK42*U@r  
accounting policies                                   会计政策 /|2 hW`G  
accounting professional bodies                 会计职业组织，会计职业团体 Kq2,J&Ca3  
accounting records                                   会计记录 FTC,{$  
accounting responsibility                           会计责任 NU$?BiB?R  
accounting service                             会计服务 :I^I=A%Pe(  
accounting standards                                会计准则 x6B_5eF  
Accounting Standards for Business Enterprises       企业会计准则 )%]`uj>*[  
accounting system                             会计系统 Q {+N{/tF  
accounting treatment                                会计处理 zQ~8(E]Rf  
accuracy                                    准确性，精确性 2';f8JLY  
additional audit procedures                      追加审计程序 \-~TW4dYe  
addressee                                         收件人，收信人 7>>6c7e  
Administration of State-owned Assets  (the～)     国有资产管理局 Q
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administrative laws and regulations                 行政法规 !L_\6;aP,x  
adverse impact                                 不利影响，负面影响 %vFoTu)2  
adverse opinion                                反对意见 .l(t\BfE~  
advisory group                                  咨询组，顾问组 ZF6?N?t}h8  
agency fee                                        代理费，代理费用 .YcI .  
aggregate                                          总计，合计为…… E8s&.:;+  
alternation of document and record                 变造文件和记录 SN/ e41  
alternative audit procedures                      替代审计程序，备选审计程序 %>Y86>mVz  
amend                                              修改，修订 0413K_  
amortisation                                      摊销 DKxzk~sOM  
analytical capacity                             分析能力 UuvI?D  
analytical procedures                               分析性程序 V[T`I a\  
annual financial statements                        年度会计报表，年度财务报表 .,5N/p"aV  
appendix                                          附录，附表 XF 8$D  
applicable                                         适用的 ?Wz rv&E2  
applicable laws and regulations                 适用的法规 j[<}l&  
application systems                                  应用系统 (:2,Rr1"  
apply consistently                              一贯地执行，一贯地实施 ?XNQ_m8f  
appropriate                                       适当的，合适的； szx7CP`<8  
征用，挪用 c3$h-M(jVJ  
appropriate authorization                          适当的授权 (( D*kd"  
appropriateness of audit evidence                    审计证据的适当性 46cd 5SLK  
approval                                    批准，核准 ypK1 sw  
assertion                                    (会计报表上的)认定；确认 B1!b@0^  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  ,Bg)p_B  
asset                                                 资产，财产 |p"E0av  
asset restructuring                             资产重组 "]M]pR/j  
assignment of duties                                 职责的划分 2po>%Cp  
assistant                                     助理，助理人员 N-4k 9l1  
associated company                                 联属公司，联营公司 LCMCpEtY*K  
association                                        联合，结合；协会，社团 D-<9kBZs  
assumption                                       假设，假定 0+P<
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at a given date                                         在某一特定时日 Zw`vPvb!  
attestation                                         鉴证，公证 s]z-d!G  
attestation service                             鉴证服务 )|?s!rw +  
audit adjustment                                审计调整 . w_oWmD  
audit areas                                        审计领域 w[S!U<9/  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 ?-`G0(  
audit efficiency                                  审计效率 L| uoFG{  
audit engagement letter                      审计业务约定书 NY`$D}Bi  
audit evidence                                          审计证据 TsB"<6@!AA  
audit fee                                    审计费 |_^A$Hv  
audit files                                          审计档案 ?4 fXCb]7  
audit findings                                     审计中发现的事项 "=S< xT+  
audit implementation stage                        审计实施阶段 X<<hb  
audit mark                                        审计标识 "5,tE
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audit materiality                                 审计重要性 x!08FL)  
audit method                                     审计方法 (79y!&9p  
audit objective                                         审计目标，审计目的 }yfSF|\  
audit of financial statements                      会计报表审计，财务报表审计 @rO4BTi>O  
audit opinion                                     审计意见 [?vn>  
audit period                                      被审计期间，被审计年度 Gx]J6Z8  
audit plan                                          审计计划 cJnAwIs_e`  
audit planning                                    编制审计计划，制定审计计划，审计计划 Gw/imXL  
audit planning stage                                  审计计划阶段 [8o!X)  
audit procedure                                审计程序 DKG%z~R*  
audit programme                               审计程序表，具体审计计划 Wp[R$/uT  
audit report                                       审计报告 t'@qb~sf  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 B4 cm_YGE  
audit report with a qualified opinion                 有保留意见的审计报告 QKAo}1Pq  
audit report with an adverse opinion                否定意见的审计报告 0~5'O[NhF  
audit report with dual dates                      双重日期审计报告 ;%j1'VI  
audit reporting stage                                 审计报告阶段 f;u<r?>
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audit responsibility                                   审计责任 .
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audit results                                      审计结果 v~2$9x!9  
audit risk                                          审计风险 l<]@5"wN  
audit sampling                                          审计抽样 $H9+>Z0(  
audit sampling techniques                         审计抽样方法，审计抽样技术 Ie[8Iot?bn  
audit strategies                                  审计策略 8d90B9  
audit summary                                         审计总结，审计小结 c<`Z[EY(t  
audit team                                         审计小组 f"=1_*eH  
audit test                                    审计测试 $&@L[[xl  
audit trail                                          审计轨迹 Z*}5M4  
audit work                                        审计工作 {q[l4_  
audit working paper                                 审计工作底稿 /=5YHq>  
audited financial statement                        审计会计报表，已审计财务报表 q^e
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Auditing Guidelines (the～)                      审计规范指南 y3]7^+k  
auditing standards                             审计准则 *h`%u8/{  
audit-oriented working paper                          (审计)业务类工作底稿 Y 7a<3>   
authorisation                                     授权 |-W7n'n  
authorisation of transaction                       交易的授权 c3X'Sv  
availability                                         可获得性 cZ@z]LY.g  
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balance                                      余额；差额；平衡 {g:I5 A#  
balance sheet                                    资产负债表 LG0z|x(  
bank                                                 银行 /$ -^k[%  
bank account                                    银行账户，银行户头 #sn2Vmi  
bank statement                                 银行对账单 D]
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barter transaction                              易货交易，以物换物交易 D{]t50a.  
basis of audit                                    审计依据 1kG{z;9  
basis of preparation                                (会计报表的)编制基础 "pDw N$c  
book of account                               账目，账簿 B>hC8^.S|w  
borrowing                                         借款，贷款，借债 #+vIq?  
branch                                              分支，分支机构，分店 S}/?Lm}  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^r u1QDT  
budget                                              预算 u* I=.  
building                                      建筑物；大楼 .o(XnY)cgJ  
business conditions                                  业务情况，经营情况 '.sS"QdN  
business licence                               (企业等的)营业执照 G d".zsn  
business relation                                业务关系 ^ di[J^  
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