[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 W_[|X}lWP  
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审计词汇英汉对照 ?a'6EAErC  
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ability to continue as a going concern               持续经营能力 prN hn:j  
acceptability                                     可接受性，可接受程度 g>2aIun_Q  
acceptable level of detection risk                     检查风险的可接受水平 <Rcu%&;i  
acceptance of engagement                       接受委托 YCa@R!M*O  
accepting the engagement for the first time              首次接受委托 ;y>S7n>n:  
access to asset                                         对资产的接触 ~7dM!g{W  
according to                                     根据，依据，依照 ?M*7@t@  
account balance                                账户余额 "w}-?:# j  
account for                                       对……进行会计处理，核算；解释 )E'Fke  
accounting                                        会计，会计学 /y}"M  
accounting advisory serve                        会计咨询服务 k:b/Gq`  
accounting firm                                 会计师事务所 y[: ~CL  
accounting information                      会计信息，会计资料 FJP< bREQ  
accounting period                             会计期间 @Ii-NmOr  
accounting policies                                   会计政策 Vy-28icZ`  
accounting professional bodies                 会计职业组织，会计职业团体 %'Zc2h&z  
accounting records                                   会计记录 bGbqfO`  
accounting responsibility                           会计责任 ?Bo?JMV  
accounting service                             会计服务 F%xK"l`&  
accounting standards                                会计准则 D`6iDit  
Accounting Standards for Business Enterprises       企业会计准则 K&=D-50%  
accounting system                             会计系统 T4mv%zzS  
accounting treatment                                会计处理 ;Vg^!]LL#  
accuracy                                    准确性，精确性 b2N6L2~V  
additional audit procedures                      追加审计程序 y|$R`P  
addressee                                         收件人，收信人 "jMqt9ysN  
Administration of State-owned Assets  (the～)     国有资产管理局 `E@kFJ(<On  
administrative laws and regulations                 行政法规 Z&_y0W=t  
adverse impact                                 不利影响，负面影响 3sH\1)Zz  
adverse opinion                                反对意见 S]}}A  
advisory group                                  咨询组，顾问组 G6ayMw]OF  
agency fee                                        代理费，代理费用 l , ..5   
aggregate                                          总计，合计为…… vxZg &SRK  
alternation of document and record                 变造文件和记录 cv}aS_`f  
alternative audit procedures                      替代审计程序，备选审计程序 tR kF   
amend                                              修改，修订 ?hnx/z+uT  
amortisation                                      摊销 |,b2b2v?  
analytical capacity                             分析能力 Kx~$Bor_!  
analytical procedures                               分析性程序 \[yr=X  
annual financial statements                        年度会计报表，年度财务报表 |^R*4;Phe  
appendix                                          附录，附表 Yu'a<5f  
applicable                                         适用的 z v>Oh#  
applicable laws and regulations                 适用的法规 C,/O   
application systems                                  应用系统 _a](V6  
apply consistently                              一贯地执行，一贯地实施 Ly;I,)w  
appropriate                                       适当的，合适的； ?v:Z U~i  
征用，挪用 h4 _b!E@  
appropriate authorization                          适当的授权 %}P4kEY  
appropriateness of audit evidence                    审计证据的适当性 iv*V#J>  
approval                                    批准，核准 yGxv?%%2  
assertion                                    (会计报表上的)认定；确认 &)n_]R#)  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平  OF[?Z  
asset                                                 资产，财产 s =Df `  
asset restructuring                             资产重组 )
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assignment of duties                                 职责的划分 #uSK#>H_!  
assistant                                     助理，助理人员 8-m 3e  
associated company                                 联属公司，联营公司 8V9 [a*9  
association                                        联合，结合；协会，社团 q/NY72tj0  
assumption                                       假设，假定 wJe?t$ac?  
at a given date                                         在某一特定时日 >{C\H.N  
attestation                                         鉴证，公证 .[?B lIlm  
attestation service                             鉴证服务 >c4/?
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audit adjustment                                审计调整 U&UKUACn"  
audit areas                                        审计领域 p~&BChBl!=  
audit conclusion                                审计结论 `9Yn0B.  
audit effectiveness                             审计效果 v!9i"@<!  
audit efficiency                                  审计效率 dH
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audit engagement letter                      审计业务约定书 E V2 )  
audit evidence                                          审计证据 d H? ScXM=  
audit fee                                    审计费 c pk^!@c  
audit files                                          审计档案 PY`L$e  
audit findings                                     审计中发现的事项 n2{SV  
audit implementation stage                        审计实施阶段 j(eFoZz,  
audit mark                                        审计标识 {hQ6K)s  
audit materiality                                 审计重要性 w\Mnu}<e$  
audit method                                     审计方法 (&[[46   
audit objective                                         审计目标，审计目的 x&Cp> +i  
audit of financial statements                      会计报表审计，财务报表审计 TW7:q83{l  
audit opinion                                     审计意见 im]g(#GnKh  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 m}3gZu]  
audit planning                                    编制审计计划，制定审计计划，审计计划 ?<U
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audit planning stage                                  审计计划阶段 vi!YN|}\  
audit procedure                                审计程序 G_ >G'2  
audit programme                               审计程序表，具体审计计划 8 TiG3  
audit report                                       审计报告 h5"Ov,K3[  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 l>6@:nq|R  
audit report with a qualified opinion                 有保留意见的审计报告 =8Ehrlq
 
audit report with an adverse opinion                否定意见的审计报告 RO&H5m r%@  
audit report with dual dates                      双重日期审计报告 +*}{`L- :  
audit reporting stage                                 审计报告阶段 Wht(O~F  
audit responsibility                                   审计责任 e5?PkFV^a1  
audit results                                      审计结果 t*G /]  
audit risk                                          审计风险 . ]@=es  
audit sampling                                          审计抽样 WG7k(Sp]  
audit sampling techniques                         审计抽样方法，审计抽样技术
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audit strategies                                  审计策略   d
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audit summary                                         审计总结，审计小结 (=4W-z7  
audit team                                         审计小组 p|+B3  
audit test                                    审计测试 _[K"gu  
audit trail                                          审计轨迹 3;[DJ5  
audit work                                        审计工作 \HZ9S=  
audit working paper                                 审计工作底稿 %JZZ%xc  
audited financial statement                        审计会计报表，已审计财务报表 <#M`5X.  
Auditing Guidelines (the～)                      审计规范指南 IA

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auditing standards                             审计准则 $wB^R(f@  
audit-oriented working paper                          (审计)业务类工作底稿 (X[CsaXt  
authorisation                                     授权 }8-\A7T  
authorisation of transaction                       交易的授权 ccFn.($p?,  
availability                                         可获得性 kc `V4b%  
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balance                                      余额；差额；平衡 .7NNT18  
balance sheet                                    资产负债表 '8Ztj  
bank                                                 银行 BYrZEVM9  
bank account                                    银行账户，银行户头 LQY
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bank statement                                 银行对账单 <A5 ]]{9 +  
barter transaction                              易货交易，以物换物交易 V/d/L3p  
basis of audit                                    审计依据 U69u'G:  
basis of preparation                                (会计报表的)编制基础 /93l74.w  
book of account                               账目，账簿 hU]HTX'R  
borrowing                                         借款，贷款，借债 I<td1Y1q  
branch                                              分支，分支机构，分店 H9)m^*  
brought forward                                (账户余额等的)承上年，承上期，承上页 Yap?^&GV  
budget                                              预算 '*^yAlgtt  
building                                      建筑物；大楼 $2^
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business conditions                                  业务情况，经营情况 xo}b= v  
business licence                               (企业等的)营业执照 A>`945|  
business relation                                业务关系 ?~"bR%  
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