[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 Or
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审计词汇英汉对照 x)jc  
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ability to continue as a going concern               持续经营能力 S
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acceptability                                     可接受性，可接受程度 y@@h)P#  
acceptable level of detection risk                     检查风险的可接受水平

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acceptance of engagement                       接受委托 O7
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accepting the engagement for the first time              首次接受委托 .6!cHL3ln  
access to asset                                         对资产的接触 Aj8zFt]  
according to                                     根据，依据，依照 2:@,~{`#*  
account balance                                账户余额 X$Shi *U[  
account for                                       对……进行会计处理，核算；解释 Mp QsM-iW  
accounting                                        会计，会计学 'rNLh3  
accounting advisory serve                        会计咨询服务 :-_"[:t 5Z  
accounting firm                                 会计师事务所 0Bt>JbGs4  
accounting information                      会计信息，会计资料 n&!q9CR`  
accounting period                             会计期间 Fh/psd  
accounting policies                                   会计政策 :IX,mDO  
accounting professional bodies                 会计职业组织，会计职业团体 9n49p?  
accounting records                                   会计记录 NFyV02.  
accounting responsibility                           会计责任 P2&0bNY  
accounting service                             会计服务 K5RgWP  
accounting standards                                会计准则 t33\f<e  
Accounting Standards for Business Enterprises       企业会计准则
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accounting system                             会计系统 z6Fl$FFP  
accounting treatment                                会计处理 iGSF5S  
accuracy                                    准确性，精确性 !UR3`Xk  
additional audit procedures                      追加审计程序 ;?q-]J?  
addressee                                         收件人，收信人 U'^ G-@  
Administration of State-owned Assets  (the～)     国有资产管理局 r0wAh/J|  
administrative laws and regulations                 行政法规 e7y,zcbv  
adverse impact                                 不利影响，负面影响 KR X\<@  
adverse opinion                                反对意见 g[' 7$  
advisory group                                  咨询组，顾问组 g*Pn_Yo[.  
agency fee                                        代理费，代理费用
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aggregate                                          总计，合计为…… ,k1ns?i9KH  
alternation of document and record                 变造文件和记录 <`WD Ni$Y  
alternative audit procedures                      替代审计程序，备选审计程序 x:i,l:x  
amend                                              修改，修订 aeVd.`lxM  
amortisation                                      摊销 IAWs}xIly  
analytical capacity                             分析能力 &1Y7Ne
 
analytical procedures                               分析性程序 XTA:Y7"O  
annual financial statements                        年度会计报表，年度财务报表 p(-EtxP  
appendix                                          附录，附表 s1R#X~d  
applicable                                         适用的 )6B
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applicable laws and regulations                 适用的法规 sOVpDtZ]LR  
application systems                                  应用系统 7yJE+o'  
apply consistently                              一贯地执行，一贯地实施 PdEPDyFkh  
appropriate                                       适当的，合适的； k%8kt4\wn6  
征用，挪用 <>(v~a]  
appropriate authorization                          适当的授权 jd2 p
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appropriateness of audit evidence                    审计证据的适当性 k{'<J(Hb  
approval                                    批准，核准 GDs/U1[*  
assertion                                    (会计报表上的)认定；确认 O3?^P"C  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 x[fp7*TiG  
asset                                                 资产，财产 Xgl %2'  
asset restructuring                             资产重组 8#R%jjr%T  
assignment of duties                                 职责的划分 t<"`gM^|  
assistant                                     助理，助理人员 W9{;HGWS  
associated company                                 联属公司，联营公司 t\]kVo)  
association                                        联合，结合；协会，社团 I %sw(uoE  
assumption                                       假设，假定 <pXOE-G5  
at a given date                                         在某一特定时日 _+)n}Se  
attestation                                         鉴证，公证 Zl>wWJ3y  
attestation service                             鉴证服务 ,S m?2<  
audit adjustment                                审计调整 R5mb4  
audit areas                                        审计领域 C
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audit conclusion                                审计结论 <(~Wg{  
audit effectiveness                             审计效果 tk)}4b^\%j  
audit efficiency                                  审计效率 ?)[=>Kp  
audit engagement letter                      审计业务约定书 *N
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audit evidence                                          审计证据 A/&u/?*C  
audit fee                                    审计费 O>I%O^  
audit files                                          审计档案 <IBUl}|\  
audit findings                                     审计中发现的事项 d|`8\fq  
audit implementation stage                        审计实施阶段  fOKAy'  
audit mark                                        审计标识 Z"KrirZ  
audit materiality                                 审计重要性 -;;m/QM  
audit method                                     审计方法
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audit objective                                         审计目标，审计目的 s'd\"WaQV  
audit of financial statements                      会计报表审计，财务报表审计 mwn$ey&QE  
audit opinion                                     审计意见 e|>@ >F]K  
audit period                                      被审计期间，被审计年度 .Wi%V"  
audit plan                                          审计计划 uKTYb# E7  
audit planning                                    编制审计计划，制定审计计划，审计计划 r
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audit planning stage                                  审计计划阶段 z_#H J}R=  
audit procedure                                审计程序 :o87<) _F  
audit programme                               审计程序表，具体审计计划 il"pKQF  
audit report                                       审计报告 -<AGCiLz  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 "HwlN_PA  
audit report with a qualified opinion                 有保留意见的审计报告 ![eY%2;<  
audit report with an adverse opinion                否定意见的审计报告 I)9,  
audit report with dual dates                      双重日期审计报告 5Q:49S47  
audit reporting stage                                 审计报告阶段 5 E 9
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audit responsibility                                   审计责任 1(_[awBx  
audit results                                      审计结果 n 4cos  
audit risk                                          审计风险 Qs?p)3qp  
audit sampling                                          审计抽样 naA8RD5/  
audit sampling techniques                         审计抽样方法，审计抽样技术 }IdkXAB.  
audit strategies                                  审计策略 kIe)ocJg  
audit summary                                         审计总结，审计小结 2|(lKFkQ  
audit team                                         审计小组 7VdxQ T  
audit test                                    审计测试 !aJ6Uf%R  
audit trail                                          审计轨迹 uJ fXe  
audit work                                        审计工作 T-iQ!D~  
audit working paper                                 审计工作底稿 \@T;/Pj{[  
audited financial statement                        审计会计报表，已审计财务报表 bA'N2~.,  
Auditing Guidelines (the～)                      审计规范指南 x8C *  
auditing standards                             审计准则 %Na`\`L{F  
audit-oriented working paper                          (审计)业务类工作底稿 hBifn\dFr  
authorisation                                     授权 *y` (^kyS  
authorisation of transaction                       交易的授权 U'~]^F%eyu  
availability                                         可获得性 bj_/  
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balance                                      余额；差额；平衡 .$Yp~  
balance sheet                                    资产负债表 (^_INy*  
bank                                                 银行 W
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bank account                                    银行账户，银行户头 fQ-IM/z  
bank statement                                 银行对账单 ]US!3R^  
barter transaction                              易货交易，以物换物交易 f]C^{Uk#  
basis of audit                                    审计依据 7{k?"NF  
basis of preparation                                (会计报表的)编制基础 !/!Fc 'A  
book of account                               账目，账簿 r^ '
 
borrowing                                         借款，贷款，借债 Fiw^twz5  
branch                                              分支，分支机构，分店 5d# 73)x$  
brought forward                                (账户余额等的)承上年，承上期，承上页 U'Y,T$Q  
budget                                              预算 /^gu&xnS  
building                                      建筑物；大楼 <^W5UU#Pg  
business conditions                                  业务情况，经营情况 QF22_D<.}J  
business licence                               (企业等的)营业执照 v`Ja Bn  
business relation                                业务关系 _Kh8 <$h  
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