[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 ]b2pG'  
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审计词汇英汉对照 +~m46eI  
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ability to continue as a going concern               持续经营能力 2VmNZ{<  
acceptability                                     可接受性，可接受程度 Pr':51(  
acceptable level of detection risk                     检查风险的可接受水平 >)f i^  
acceptance of engagement                       接受委托 6M @[B|Q(  
accepting the engagement for the first time              首次接受委托 V\ZGd+?  
access to asset                                         对资产的接触 !![DJ   
according to                                     根据，依据，依照 _C%3h5  
account balance                                账户余额 T"{>t  
account for                                       对……进行会计处理，核算；解释 #^u$  
accounting                                        会计，会计学 6a (yp3  
accounting advisory serve                        会计咨询服务 + [iQLM?zo  
accounting firm                                 会计师事务所 \FQRNj?'_  
accounting information                      会计信息，会计资料 Si2k"<5U  
accounting period                             会计期间 hO\<%0F  
accounting policies                                   会计政策 Ec3}_`  
accounting professional bodies                 会计职业组织，会计职业团体 orzZ{8
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accounting records                                   会计记录 n,vct<&z@  
accounting responsibility                           会计责任 mitHT :%r2  
accounting service                             会计服务 pA'4|ffwe  
accounting standards                                会计准则 yr)G]K[/  
Accounting Standards for Business Enterprises       企业会计准则 Xb|:vr\v  
accounting system                             会计系统 \pa"%c)  
accounting treatment                                会计处理 b6cBg  
accuracy                                    准确性，精确性 u1J0$  
additional audit procedures                      追加审计程序 ^n*)7K[  
addressee                                         收件人，收信人 e(]!GA  
Administration of State-owned Assets  (the～)     国有资产管理局 =_.l8IYX$%  
administrative laws and regulations                 行政法规 kvL=> A  
adverse impact                                 不利影响，负面影响 @E&J_un  
adverse opinion                                反对意见 X&tF;<m^  
advisory group                                  咨询组，顾问组 {%rA 1g  
agency fee                                        代理费，代理费用 9'fQHwsJ  
aggregate                                          总计，合计为…… {{$Nqn,pH  
alternation of document and record                 变造文件和记录 QyEnpZ8?a  
alternative audit procedures                      替代审计程序，备选审计程序 !a{^=#qq&I  
amend                                              修改，修订 m ifxiV  
amortisation                                      摊销 8zZvht*  
analytical capacity                             分析能力 qzYwt]GNS  
analytical procedures                               分析性程序 h9t$Uz^N  
annual financial statements                        年度会计报表，年度财务报表 2,DXc30I  
appendix                                          附录，附表 t|w_i-&b,  
applicable                                         适用的 k0OYJ/  
applicable laws and regulations                 适用的法规 F%@A6'c  
application systems                                  应用系统 g#"zQvON  
apply consistently                              一贯地执行，一贯地实施 [`ebM,W  
appropriate                                       适当的，合适的； f}o\*|k_|  
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appropriate authorization                          适当的授权 !y\'EW3|G  
appropriateness of audit evidence                    审计证据的适当性 { BP{C=p  
approval                                    批准，核准 y_* !6Xr  
assertion                                    (会计报表上的)认定；确认 JA %J$d  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平
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asset                                                 资产，财产 H`*LBqDk  
asset restructuring                             资产重组 :tz#v`3o  
assignment of duties                                 职责的划分 *D'22TO[[!  
assistant                                     助理，助理人员 5#HW2"7  
associated company                                 联属公司，联营公司 R[zpD%CI  
association                                        联合，结合；协会，社团 :vmH]{R  
assumption                                       假设，假定 ]N~2 .h  
at a given date                                         在某一特定时日 z 9vInf@M  
attestation                                         鉴证，公证 %v=*Wb\3|  
attestation service                             鉴证服务 ahJ`T*)
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audit adjustment                                审计调整 j_qbAP  
audit areas                                        审计领域 %:M^4~dc  
audit conclusion                                审计结论 M92dZ1+6  
audit effectiveness                             审计效果 qrb[ -|ie&  
audit efficiency                                  审计效率 Yk'XGr )  
audit engagement letter                      审计业务约定书 P@,XEQRd`  
audit evidence                                          审计证据 b:U$x20n$  
audit fee                                    审计费 Xe3U`P7(  
audit files                                          审计档案 MU($|hwiL  
audit findings                                     审计中发现的事项 &agWaf1%a  
audit implementation stage                        审计实施阶段 OC_+("N  
audit mark                                        审计标识 ts,ZvY]  
audit materiality                                 审计重要性 NN%*b yK  
audit method                                     审计方法 G0CW}e@)  
audit objective                                         审计目标，审计目的 .UQzPnK  
audit of financial statements                      会计报表审计，财务报表审计 0CWvYC%e  
audit opinion                                     审计意见 NG=@ -eu  
audit period                                      被审计期间，被审计年度 cutuDZ  
audit plan                                          审计计划 #Vnkvvv  
audit planning                                    编制审计计划，制定审计计划，审计计划 YDIG,%uv  
audit planning stage                                  审计计划阶段 .6ylZ  
audit procedure                                审计程序 } +TORR?  
audit programme                               审计程序表，具体审计计划 wx ]0p  
audit report                                       审计报告 qFicBpB  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Z&G+bdA>,  
audit report with a qualified opinion                 有保留意见的审计报告 q}b dx
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audit report with an adverse opinion                否定意见的审计报告 z{8bvuE  
audit report with dual dates                      双重日期审计报告 |'e^QpU5  
audit reporting stage                                 审计报告阶段 ]Oe2JfJwx  
audit responsibility                                   审计责任 7LfA aj  
audit results                                      审计结果 )\1QJ$-M&  
audit risk                                          审计风险 M-$%Rzl_  
audit sampling                                          审计抽样 OyU5DoDz1  
audit sampling techniques                         审计抽样方法，审计抽样技术 B |5]Jm]  
audit strategies                                  审计策略 &9.Cl;I  
audit summary                                         审计总结，审计小结 7!evm;A  
audit team                                         审计小组 ^+*N%yr  
audit test                                    审计测试 5us:adm[pD  
audit trail                                          审计轨迹 ,L|%"K]yM  
audit work                                        审计工作 Ja|5 @  
audit working paper                                 审计工作底稿 ^\hG"5#  
audited financial statement                        审计会计报表，已审计财务报表 5^}\4.eXo  
Auditing Guidelines (the～)                      审计规范指南 A9[ F  
auditing standards                             审计准则 ;d@#XIS&-(  
audit-oriented working paper                          (审计)业务类工作底稿 =
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authorisation                                     授权 4`lLf  
authorisation of transaction                       交易的授权 UBv
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availability                                         可获得性 FDv<\2+ c  
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balance                                      余额；差额；平衡 +Te\H  
balance sheet                                    资产负债表 ^gN6/>]qrY  
bank                                                 银行 raW>xOivR  
bank account                                    银行账户，银行户头 55G+;  
bank statement                                 银行对账单 JL`-0P<M  
barter transaction                              易货交易，以物换物交易 ^NLmgwQ  
basis of audit                                    审计依据 ,j#XOy`mzy  
basis of preparation                                (会计报表的)编制基础 \J4L:.`qS  
book of account                               账目，账簿 %{7|1>8  
borrowing                                         借款，贷款，借债 'I`&Yo~c9  
branch                                              分支，分支机构，分店 &r[`>B{tP  
brought forward                                (账户余额等的)承上年，承上期，承上页 D+#E-8  
budget                                              预算 'HO$C,1]  
building                                      建筑物；大楼 SDC4L <!  
business conditions                                  业务情况，经营情况 -fM1nH&  
business licence                               (企业等的)营业执照 kT|dUw9G  
business relation                                业务关系 !({}( !P .  
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