[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 g,o46`6"  
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审计词汇英汉对照 .waj.9&[l  
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ability to continue as a going concern               持续经营能力 ;.xKVH/@  
acceptability                                     可接受性，可接受程度 )h>dD  
acceptable level of detection risk                     检查风险的可接受水平 yKK9b  
acceptance of engagement                       接受委托 DnhbMxh8o  
accepting the engagement for the first time              首次接受委托 `'P&={p8  
access to asset                                         对资产的接触 9An\uH)mL  
according to                                     根据，依据，依照 Uc,

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account balance                                账户余额 FqGMHM\J  
account for                                       对……进行会计处理，核算；解释 ~#VDJ[Z  
accounting                                        会计，会计学 O[L#|_BnEO  
accounting advisory serve                        会计咨询服务 ^.g-}r8,  
accounting firm                                 会计师事务所 50A\Y)i_mZ  
accounting information                      会计信息，会计资料 Y=_*Ai  
accounting period                             会计期间 'qde#[VB  
accounting policies                                   会计政策 /B 3\e3  
accounting professional bodies                 会计职业组织，会计职业团体 @}waZ?'  
accounting records                                   会计记录 ,CPAS}kS  
accounting responsibility                           会计责任 3m4 sh~  
accounting service                             会计服务 "|Yy"iB[  
accounting standards                                会计准则 7F
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Accounting Standards for Business Enterprises       企业会计准则 :yi} CM4  
accounting system                             会计系统 "Y5 :{Kj  
accounting treatment                                会计处理 P*%P"g  
accuracy                                    准确性，精确性 (Rq6m`M2  
additional audit procedures                      追加审计程序  t;PG  
addressee                                         收件人，收信人 Pk(%=P,  
Administration of State-owned Assets  (the～)     国有资产管理局 5{iNR4sq  
administrative laws and regulations                 行政法规 Z-_Xt^N  
adverse impact                                 不利影响，负面影响 ieWXr4@:  
adverse opinion                                反对意见 V!yBH<X  
advisory group                                  咨询组，顾问组 T*C F5S  
agency fee                                        代理费，代理费用 0"TPY(n  
aggregate                                          总计，合计为…… z%JN|5  
alternation of document and record                 变造文件和记录 9AQ,@xP|  
alternative audit procedures                      替代审计程序，备选审计程序 0Krh35R_)F  
amend                                              修改，修订 eLgq )  
amortisation                                      摊销 SD8>,  
analytical capacity                             分析能力 UmMu|`  
analytical procedures                               分析性程序 j` * bz-  
annual financial statements                        年度会计报表，年度财务报表 <4@8T7  
appendix                                          附录，附表 |)0Ta9~  
applicable                                         适用的 <}c7E3Uc  
applicable laws and regulations                 适用的法规
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application systems                                  应用系统 GNB'.tJ:0Y  
apply consistently                              一贯地执行，一贯地实施 *uccY_  
appropriate                                       适当的，合适的； ZWjje6  
征用，挪用 r~oUln<[  
appropriate authorization                          适当的授权 ?8< =.,r  
appropriateness of audit evidence                    审计证据的适当性 q|s:&&Wf  
approval                                    批准，核准 '"LaaTTs  
assertion                                    (会计报表上的)认定；确认 t,0}}9%?  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ''!j:49  
asset                                                 资产，财产 nox-)e  
asset restructuring                             资产重组 "s_S!;w@  
assignment of duties                                 职责的划分 aM#xy6:XG  
assistant                                     助理，助理人员
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associated company                                 联属公司，联营公司 =,qY\@fq  
association                                        联合，结合；协会，社团 EKN<KnU%  
assumption                                       假设，假定 ]-a
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at a given date                                         在某一特定时日 9PG{>W$M  
attestation                                         鉴证，公证 H.]<fvP  
attestation service                             鉴证服务 ux6)K= ]  
audit adjustment                                审计调整 tux`-F  
audit areas                                        审计领域 Ad3TD L?  
audit conclusion                                审计结论 2VX9FDrnk  
audit effectiveness                             审计效果 x{So  
audit efficiency                                  审计效率 _F4=+dT|  
audit engagement letter                      审计业务约定书 Q?([#  
audit evidence                                          审计证据 Ky8,HdAq  
audit fee                                    审计费 z-"P raP  
audit files                                          审计档案 /!6 VP |  
audit findings                                     审计中发现的事项 )Wt&*WMFXl  
audit implementation stage                        审计实施阶段 8NE[L#k  
audit mark                                        审计标识 O ]-8 %  
audit materiality                                 审计重要性 ~+Cl9:4T  
audit method                                     审计方法 ** AkpV)  
audit objective                                         审计目标，审计目的 I*a.!/$)  
audit of financial statements                      会计报表审计，财务报表审计 9oP  
audit opinion                                     审计意见 };Df ><  
audit period                                      被审计期间，被审计年度 Pd `
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audit plan                                          审计计划 cf"!U+x
  
audit planning                                    编制审计计划，制定审计计划，审计计划 loBW#>  
audit planning stage                                  审计计划阶段
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audit procedure                                审计程序 $DnJ/hg;qD  
audit programme                               审计程序表，具体审计计划 hM="9]i.  
audit report                                       审计报告 )7P>Hj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 1E4`&?  
audit report with a qualified opinion                 有保留意见的审计报告 <1x u&Z7  
audit report with an adverse opinion                否定意见的审计报告 e~,+rM  
audit report with dual dates                      双重日期审计报告 [{&OcEf  
audit reporting stage                                 审计报告阶段 ajM\\a?  
audit responsibility                                   审计责任 k{|>!(Ax  
audit results                                      审计结果 W4(  
audit risk                                          审计风险 R@>^t4#_Q0  
audit sampling                                          审计抽样 '%TD#!a  
audit sampling techniques                         审计抽样方法，审计抽样技术 L UpkO  
audit strategies                                  审计策略 XI`s M~'  
audit summary                                         审计总结，审计小结  zNn  
audit team                                         审计小组 J5Q.v;  
audit test                                    审计测试 #BH]`A J  
audit trail                                          审计轨迹 I?\P^f  
audit work                                        审计工作 Hxc>?  
audit working paper                                 审计工作底稿 +I*a=qjq  
audited financial statement                        审计会计报表，已审计财务报表 ggfCfn
 
Auditing Guidelines (the～)                      审计规范指南 YETGq-  
auditing standards                             审计准则 I-kK^_0mV<  
audit-oriented working paper                          (审计)业务类工作底稿 3(*vZ  
authorisation                                     授权 m|]"e@SF2  
authorisation of transaction                       交易的授权 /%{CJ0Y  
availability                                         可获得性 o(D_ /]'8  
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balance                                      余额；差额；平衡 #W_-S0>&  
balance sheet                                    资产负债表 q"f7$  
bank                                                 银行 #0^a-47PA<  
bank account                                    银行账户，银行户头 I.SMn,N  
bank statement                                 银行对账单 a%an={  
barter transaction                              易货交易，以物换物交易 #a]\3X  
basis of audit                                    审计依据 u,`V%J?vW  
basis of preparation                                (会计报表的)编制基础 ?fc<3q"  
book of account                               账目，账簿 =*6H!bzX  
borrowing                                         借款，贷款，借债 `Uvc^  
branch                                              分支，分支机构，分店 G \$x.  
brought forward                                (账户余额等的)承上年，承上期，承上页 %_>8.7  
budget                                              预算 <p`
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building                                      建筑物；大楼 Qdc)S>gp  
business conditions                                  业务情况，经营情况 9"M-nH*<  
business licence                               (企业等的)营业执照 +lf`Dd3  
business relation                                业务关系 <0Gk:NB,  
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