[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 'Pn3%&O$  
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审计词汇英汉对照 T^~5n6  
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ability to continue as a going concern               持续经营能力 O]1y0BOQ  
acceptability                                     可接受性，可接受程度 !,V a(E|=  
acceptable level of detection risk                     检查风险的可接受水平 /q5v"iX]T  
acceptance of engagement                       接受委托 RkBb$q 9F]  
accepting the engagement for the first time              首次接受委托 t 0|
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access to asset                                         对资产的接触 17G'jiYH  
according to                                     根据，依据，依照 -1UD0(  
account balance                                账户余额 .[3Z
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account for                                       对……进行会计处理，核算；解释 qx4I_%  
accounting                                        会计，会计学 a+!tT!g&I  
accounting advisory serve                        会计咨询服务 :=\Hoz  
accounting firm                                 会计师事务所 ZGYr$C~  
accounting information                      会计信息，会计资料 >V*mr{ /1  
accounting period                             会计期间 Gr^E+#;  
accounting policies                                   会计政策 !WpBfd>v.I  
accounting professional bodies                 会计职业组织，会计职业团体 A#95&kJpy  
accounting records                                   会计记录 WzF !6n!h  
accounting responsibility                           会计责任 al9t^  
accounting service                             会计服务 _q{c##Kf  
accounting standards                                会计准则 P%
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Accounting Standards for Business Enterprises       企业会计准则 */|9= $54  
accounting system                             会计系统 j"'(sW-  
accounting treatment                                会计处理 p~,]*y:XT  
accuracy                                    准确性，精确性 4
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additional audit procedures                      追加审计程序 Ju :CMkv  
addressee                                         收件人，收信人 %]8qAtV^3j  
Administration of State-owned Assets  (the～)     国有资产管理局 .sj ^{kGE  
administrative laws and regulations                 行政法规 a 8 mVFm  
adverse impact                                 不利影响，负面影响 LG1r]2  
adverse opinion                                反对意见 yRfSJbzaf\  
advisory group                                  咨询组，顾问组 ^WNrGF  
agency fee                                        代理费，代理费用 iCcB@GlA  
aggregate                                          总计，合计为…… A3S<..g2  
alternation of document and record                 变造文件和记录 2g>SHS@1>  
alternative audit procedures                      替代审计程序，备选审计程序 x"{'&J[hx  
amend                                              修改，修订 Jh?dw3Ai^  
amortisation                                      摊销 j(k: @  
analytical capacity                             分析能力 4@ML3d/  
analytical procedures                               分析性程序 -OA?BEQ=I  
annual financial statements                        年度会计报表，年度财务报表 \u>"s   
appendix                                          附录，附表 f1_<G  
applicable                                         适用的 tP2qK_\e=  
applicable laws and regulations                 适用的法规 s+EAB{w$  
application systems                                  应用系统 m$W <  
apply consistently                              一贯地执行，一贯地实施 t7?Zxq  
appropriate                                       适当的，合适的； H+ 0$tHi  
征用，挪用 W034N[9  
appropriate authorization                          适当的授权 }c}| $h^Y  
appropriateness of audit evidence                    审计证据的适当性 Ie`13 L2  
approval                                    批准，核准 eL\;Nf+Zp  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 JA'h4AXk  
asset                                                 资产，财产 .72S oT  
asset restructuring                             资产重组 7~GB;1n  
assignment of duties                                 职责的划分 ]):<ZsT  
assistant                                     助理，助理人员 %y|)=cm[  
associated company                                 联属公司，联营公司 k'IYA#T6  
association                                        联合，结合；协会，社团 S<WdZ=8sA  
assumption                                       假设，假定 krC{ed  
at a given date                                         在某一特定时日 ,XIz?R>;c  
attestation                                         鉴证，公证 Rx);7j/5  
attestation service                             鉴证服务 2GWMlI  
audit adjustment                                审计调整 LK, b O|  
audit areas                                        审计领域 gUpb 4uN  
audit conclusion                                审计结论 ""1^k2fj  
audit effectiveness                             审计效果 {FIXc^m'  
audit efficiency                                  审计效率 fD07VBS yl  
audit engagement letter                      审计业务约定书 K!'A kTW+-  
audit evidence                                          审计证据 =RAh|e  
audit fee                                    审计费 G-He" 4& $  
audit files                                          审计档案 PG_0\'X)/w  
audit findings                                     审计中发现的事项 &*7?)eI!i  
audit implementation stage                        审计实施阶段 ]Qfn(u=o  
audit mark                                        审计标识 @*Wh  
audit materiality                                 审计重要性 D!.+Y-+Xzu  
audit method                                     审计方法 z[cyA.  
audit objective                                         审计目标，审计目的 -x'z XvWZ  
audit of financial statements                      会计报表审计，财务报表审计 'C:>UlzLy  
audit opinion                                     审计意见 P '>SmQ  
audit period                                      被审计期间，被审计年度 }*ZHgf]~#  
audit plan                                          审计计划 ewfP G,S  
audit planning                                    编制审计计划，制定审计计划，审计计划 N^pJS6cJkl  
audit planning stage                                  审计计划阶段 Wo7F  
audit procedure                                审计程序 8&Oa_{1+Q  
audit programme                               审计程序表，具体审计计划 9

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audit report                                       审计报告 ltgc:&= |@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 v|Yh w  
audit report with a qualified opinion                 有保留意见的审计报告 xZQg'IT  
audit report with an adverse opinion                否定意见的审计报告 GF>'\@Th  
audit report with dual dates                      双重日期审计报告 m^H21P"z  
audit reporting stage                                 审计报告阶段 C":o/;,1  
audit responsibility                                   审计责任 t: IN,Kl4  
audit results                                      审计结果 AwTJJ0>  
audit risk                                          审计风险 |R56ho5C  
audit sampling                                          审计抽样 A
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audit sampling techniques                         审计抽样方法，审计抽样技术 59!Fkd3  
audit strategies                                  审计策略 lK4M.QV ?\  
audit summary                                         审计总结，审计小结 7hi"6,  
audit team                                         审计小组 3nu^l'WQ  
audit test                                    审计测试 u6_@.a}  
audit trail                                          审计轨迹 B?)@u|
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audit work                                        审计工作 Nof3F/2 N&  
audit working paper                                 审计工作底稿 {qmdm`V[  
audited financial statement                        审计会计报表，已审计财务报表 ;+tpvnV;]  
Auditing Guidelines (the～)                      审计规范指南  k0  
auditing standards                             审计准则 K\$J4~EtG  
audit-oriented working paper                          (审计)业务类工作底稿 TzntO9P+  
authorisation                                     授权 y /B JIQ  
authorisation of transaction                       交易的授权 ]_8qn'7  
availability                                         可获得性 L9@&2?k  
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balance                                      余额；差额；平衡 \igmv]G%  
balance sheet                                    资产负债表 .p=sBLp8  
bank                                                 银行 jU3Z*Z)zN  
bank account                                    银行账户，银行户头 /MF!GM  
bank statement                                 银行对账单 9&2Vm;F_  
barter transaction                              易货交易，以物换物交易 q~59F@  
basis of audit                                    审计依据 \T\b NbPn  
basis of preparation                                (会计报表的)编制基础 d5>H3D{49  
book of account                               账目，账簿 q-rB2  
borrowing                                         借款，贷款，借债 u@.>Z{h  
branch                                              分支，分支机构，分店 \2(SB
  
brought forward                                (账户余额等的)承上年，承上期，承上页 t(+)#  
budget                                              预算 H{AMZyV0/d  
building                                      建筑物；大楼 ^<:sdv>Y5  
business conditions                                  业务情况，经营情况 :mS# h@l  
business licence                               (企业等的)营业执照 d~?X/sJ t  
business relation                                业务关系 vNeCpf  
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