[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 ATM:As:<@  
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审计词汇英汉对照 K9Xd? ]a  
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ability to continue as a going concern               持续经营能力 ""3m!qn#  
acceptability                                     可接受性，可接受程度 $sF#Na4^
 
acceptable level of detection risk                     检查风险的可接受水平 qYZ7Zt;  
acceptance of engagement                       接受委托 ^r*%BUU9]%  
accepting the engagement for the first time              首次接受委托
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access to asset                                         对资产的接触 Z,!Xxv;4  
according to                                     根据，依据，依照 1{x~iZa  
account balance                                账户余额 |vN@2h(|"  
account for                                       对……进行会计处理，核算；解释 ](>7h_2B  
accounting                                        会计，会计学 19 wqDIE0  
accounting advisory serve                        会计咨询服务 |sqo+E  
accounting firm                                 会计师事务所 V/}>>4  
accounting information                      会计信息，会计资料 S"TMsi  
accounting period                             会计期间
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accounting policies                                   会计政策 k>&s(b  
accounting professional bodies                 会计职业组织，会计职业团体 .(7C)P{.0  
accounting records                                   会计记录 6~h1iY_~  
accounting responsibility                           会计责任 j22#Bw  
accounting service                             会计服务 }S MJD  
accounting standards                                会计准则 #VdI{IbW  
Accounting Standards for Business Enterprises       企业会计准则 6!%d-Z7)  
accounting system                             会计系统 S2ppKlVv  
accounting treatment                                会计处理 @y0bU*v7  
accuracy                                    准确性，精确性 .\~P -{Hd  
additional audit procedures                      追加审计程序 FK@ f'  
addressee                                         收件人，收信人 R_>TEYZ  
Administration of State-owned Assets  (the～)     国有资产管理局 
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administrative laws and regulations                 行政法规 HM@}!6/s  
adverse impact                                 不利影响，负面影响 52MCUl  
adverse opinion                                反对意见 a|P~LMPM  
advisory group                                  咨询组，顾问组 Qw<kX*fxrI  
agency fee                                        代理费，代理费用 sO6gIPU^  
aggregate                                          总计，合计为…… }.M
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alternation of document and record                 变造文件和记录 O:,2OMB}B`  
alternative audit procedures                      替代审计程序，备选审计程序 a(ux?V)E.  
amend                                              修改，修订 Xh0wWU*  
amortisation                                      摊销 /%uZKGP  
analytical capacity                             分析能力 }^pQ
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analytical procedures                               分析性程序 we\b]  
annual financial statements                        年度会计报表，年度财务报表 *]m kyAhi  
appendix                                          附录，附表 k>:/D  
applicable                                         适用的 LZQFj/,Jg  
applicable laws and regulations                 适用的法规 )_9e@~,  
application systems                                  应用系统 DO1 JPeIi  
apply consistently                              一贯地执行，一贯地实施 hnsa)@  
appropriate                                       适当的，合适的； s-GleX<  
征用，挪用 hmBnV  
appropriate authorization                          适当的授权 oDW<e'Jm  
appropriateness of audit evidence                    审计证据的适当性 TOco({/_/  
approval                                    批准，核准 E+m]aYu"  
assertion                                    (会计报表上的)认定；确认 5mna7BCEb  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 K=m9H=IX~T  
asset                                                 资产，财产 CRc!|?  
asset restructuring                             资产重组 jM
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assignment of duties                                 职责的划分 y\)G7 (  
assistant                                     助理，助理人员 piYws<Q  
associated company                                 联属公司，联营公司 kM l@v`  
association                                        联合，结合；协会，社团 "#-Nqq  
assumption                                       假设，假定 Y8J;+h9  
at a given date                                         在某一特定时日 l&6U|q`
 
attestation                                         鉴证，公证 ;&+[W(7Sy  
attestation service                             鉴证服务 t<!+b@l5  
audit adjustment                                审计调整 u=@h`5-fp  
audit areas                                        审计领域 [GR]!\!%~  
audit conclusion                                审计结论 iot.E%G  
audit effectiveness                             审计效果 O
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audit efficiency                                  审计效率 _.d}lK3$2  
audit engagement letter                      审计业务约定书 x{NNx:T1  
audit evidence                                          审计证据 ><;l:RGK|  
audit fee                                    审计费 A*7Io4e!  
audit files                                          审计档案 di3 B=A>3  
audit findings                                     审计中发现的事项 r@*=|0(OrK  
audit implementation stage                        审计实施阶段 M^j<J0(O  
audit mark                                        审计标识 tC2 )j7@  
audit materiality                                 审计重要性 #<a_: m)@  
audit method                                     审计方法 93Mdp9v+i  
audit objective                                         审计目标，审计目的 , @%C8Z  
audit of financial statements                      会计报表审计，财务报表审计 /h?<MI\7V  
audit opinion                                     审计意见 pu/m8  
audit period                                      被审计期间，被审计年度 WF ?/GN  
audit plan                                          审计计划 -yX

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audit planning                                    编制审计计划，制定审计计划，审计计划 >]Mq)V9  
audit planning stage                                  审计计划阶段 ; g Z%U  
audit procedure                                审计程序 o &BPG@n  
audit programme                               审计程序表，具体审计计划 CS~=Z>6EjA  
audit report                                       审计报告 94T}iY.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 to99_2  
audit report with a qualified opinion                 有保留意见的审计报告 tWpl`HH  
audit report with an adverse opinion                否定意见的审计报告 f tYR,!&  
audit report with dual dates                      双重日期审计报告 -W|*fKN`3  
audit reporting stage                                 审计报告阶段 PHQ{-b?4t  
audit responsibility                                   审计责任 :D"@6PC]  
audit results                                      审计结果 -Bo 86t)F  
audit risk                                          审计风险 ]s*5[=uc2  
audit sampling                                          审计抽样 2}^+]5  
audit sampling techniques                         审计抽样方法，审计抽样技术 [ 3$.*   
audit strategies                                  审计策略 wqJ* %  
audit summary                                         审计总结，审计小结 kRmj"9oA  
audit team                                         审计小组 7<h.KZPc  
audit test                                    审计测试 kx|me~I  
audit trail                                          审计轨迹 +VSZhg,Np8  
audit work                                        审计工作 yJnPD/i  
audit working paper                                 审计工作底稿 B }6Kd  
audited financial statement                        审计会计报表，已审计财务报表 NNwc!x)*  
Auditing Guidelines (the～)                      审计规范指南 j.k@6[R>?  
auditing standards                             审计准则 E9^(0\Z I  
audit-oriented working paper                          (审计)业务类工作底稿 n`P`yb\f$  
authorisation                                     授权 5B }3GBA  
authorisation of transaction                       交易的授权 tY{; U#9  
availability                                         可获得性 48wDf_<f5=  
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balance                                      余额；差额；平衡 O x{Q.l  
balance sheet                                    资产负债表 Oc7 >S.1  
bank                                                 银行 Xa4GqV9M/-  
bank account                                    银行账户，银行户头 ;xL67e%?  
bank statement                                 银行对账单 SEYGy+#K  
barter transaction                              易货交易，以物换物交易 Y;8 >=0ye  
basis of audit                                    审计依据 ]x1p!TSU  
basis of preparation                                (会计报表的)编制基础 CNut{4  
book of account                               账目，账簿 S2ark,sp6  
borrowing                                         借款，贷款，借债 /^J2B8y  
branch                                              分支，分支机构，分店  G]b8]3^  
brought forward                                (账户余额等的)承上年，承上期，承上页 Z,3 CC \  
budget                                              预算 f7Yz>To  
building                                      建筑物；大楼 -<6v:Z  
business conditions                                  业务情况，经营情况 ]22C)<  
business licence                               (企业等的)营业执照 Hfke  
business relation                                业务关系 QO@6V Y@  

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