[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 OSh'b$Z  
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审计词汇英汉对照 x%dVD  
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ability to continue as a going concern               持续经营能力 Uw)B(;Hy?  
acceptability                                     可接受性，可接受程度 9'vf2) "  
acceptable level of detection risk                     检查风险的可接受水平 4
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acceptance of engagement                       接受委托 W=n Hi\jLV  
accepting the engagement for the first time              首次接受委托 ?. L]QU  
access to asset                                         对资产的接触 aCfWbJ@qiG  
according to                                     根据，依据，依照 zTn.#-7y  
account balance                                账户余额 \~C/  
account for                                       对……进行会计处理，核算；解释 G2=dq  
accounting                                        会计，会计学 F*4G@)  
accounting advisory serve                        会计咨询服务 GN+,9  
accounting firm                                 会计师事务所 8SupoS  
accounting information                      会计信息，会计资料 Iqj?wI1)  
accounting period                             会计期间 IY@N  
accounting policies                                   会计政策 _( QW2m?K  
accounting professional bodies                 会计职业组织，会计职业团体 rF/<}ye/4M  
accounting records                                   会计记录 T IyHM1+  
accounting responsibility                           会计责任 j}G9+GX~,  
accounting service                             会计服务 LO%OH u}]  
accounting standards                                会计准则 T9>,Mx%D[  
Accounting Standards for Business Enterprises       企业会计准则 2Fbg"de3-  
accounting system                             会计系统 "2"2qZ*h}  
accounting treatment                                会计处理 8b25D|8l  
accuracy                                    准确性，精确性 FlbM(ofY  
additional audit procedures                      追加审计程序 DeQZDY //  
addressee                                         收件人，收信人 dZCjg0cx  
Administration of State-owned Assets  (the～)     国有资产管理局 "(p&Oz  
administrative laws and regulations                 行政法规 R{9G$b1Due  
adverse impact                                 不利影响，负面影响 B\~(:(OPM]  
adverse opinion                                反对意见 j:2*hF!E  
advisory group                                  咨询组，顾问组 ?]_A~_J!  
agency fee                                        代理费，代理费用 {@tO9pc`8  
aggregate                                          总计，合计为…… ]C-a[  
alternation of document and record                 变造文件和记录 i\ )$  
alternative audit procedures                      替代审计程序，备选审计程序 L~Xzo  
amend                                              修改，修订 lQ2vQz-J  
amortisation                                      摊销 /!hxW}>^  
analytical capacity                             分析能力 T7(U6yN  
analytical procedures                               分析性程序 '*
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annual financial statements                        年度会计报表，年度财务报表 }#Kl6x  
appendix                                          附录，附表 i~{0>
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applicable                                         适用的 _u#r;h[  
applicable laws and regulations                 适用的法规 ?Elt;wL(  
application systems                                  应用系统 .6iJ:A6T  
apply consistently                              一贯地执行，一贯地实施
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appropriate                                       适当的，合适的； ]OC?
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征用，挪用 L,sXJ23.  
appropriate authorization                          适当的授权 aBKJd  
appropriateness of audit evidence                    审计证据的适当性 $N4i)>&T2  
approval                                    批准，核准 0)9n${P7d  
assertion                                    (会计报表上的)认定；确认 4CxU eq  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 ]QF*\2b-I2  
asset                                                 资产，财产 Fw%S%*B8g  
asset restructuring                             资产重组 *nHkK!d<N  
assignment of duties                                 职责的划分 l0%7u  
assistant                                     助理，助理人员 M"ZeK4qh  
associated company                                 联属公司，联营公司 N1dM,H  
association                                        联合，结合；协会，社团 uAV-wc  
assumption                                       假设，假定 Ro#O{  
at a given date                                         在某一特定时日 pH396GFIW  
attestation                                         鉴证，公证 R1Q~UX]d=  
attestation service                             鉴证服务 "iuNYM5P  
audit adjustment                                审计调整 ,d8*7my  
audit areas                                        审计领域
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audit conclusion                                审计结论 J/c5)IB|  
audit effectiveness                             审计效果 0w6"p>s>c  
audit efficiency                                  审计效率 6I\4Yv$N  
audit engagement letter                      审计业务约定书 IG4`f~k^  
audit evidence                                          审计证据 }t1J`+x%  
audit fee                                    审计费 jjg[v""3|  
audit files                                          审计档案 PC& (1kJ  
audit findings                                     审计中发现的事项 O?Qi  
audit implementation stage                        审计实施阶段 ^{64b  
audit mark                                        审计标识 c,5y

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audit materiality                                 审计重要性 F7`[r9 $  
audit method                                     审计方法 Az6tu <  
audit objective                                         审计目标，审计目的
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audit of financial statements                      会计报表审计，财务报表审计 )fbYP@9>a  
audit opinion                                     审计意见 ^7Z.~A y  
audit period                                      被审计期间，被审计年度 *,e`.  
audit plan                                          审计计划 y+M9{[ i/O  
audit planning                                    编制审计计划，制定审计计划，审计计划 YDGW]T]i ?  
audit planning stage                                  审计计划阶段 F>aaUj   
audit procedure                                审计程序 G@,XUP  
audit programme                               审计程序表，具体审计计划 Mu$"fYKf"  
audit report                                       审计报告 v3r<k
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 P? <G:]W  
audit report with a qualified opinion                 有保留意见的审计报告 d-B,)$zE  
audit report with an adverse opinion                否定意见的审计报告 1*OZu.NdK  
audit report with dual dates                      双重日期审计报告 ^x}k1F3  
audit reporting stage                                 审计报告阶段 k}e~xbh-y  
audit responsibility                                   审计责任 ;<BMgO}N  
audit results                                      审计结果 *;~i\M9_  
audit risk                                          审计风险 N?c!uO|h|  
audit sampling                                          审计抽样 (CY#B
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audit sampling techniques                         审计抽样方法，审计抽样技术 Gg{M  
audit strategies                                  审计策略 +\25ynM

 
audit summary                                         审计总结，审计小结 6f;20dn6  
audit team                                         审计小组 <!PbD  
audit test                                    审计测试 n fMU
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audit trail                                          审计轨迹 w*gG1BV  
audit work                                        审计工作 Z':w X  
audit working paper                                 审计工作底稿 {A{sRT=%  
audited financial statement                        审计会计报表，已审计财务报表 .-cx9&  
Auditing Guidelines (the～)                      审计规范指南 )Vpt.4IBd  
auditing standards                             审计准则 ;~n^/D2.  
audit-oriented working paper                          (审计)业务类工作底稿 \T^ptj(0  
authorisation                                     授权 70N Lv  
authorisation of transaction                       交易的授权 @"/:Omh  
availability                                         可获得性 c{})Z=  
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balance                                      余额；差额；平衡 X=%e'P*X  
balance sheet                                    资产负债表 mh,a}bX{  
bank                                                 银行 x\K,@  
bank account                                    银行账户，银行户头 ^NFL3v8  
bank statement                                 银行对账单 H~lvUHN  
barter transaction                              易货交易，以物换物交易 M[7$F&&n  
basis of audit                                    审计依据 \W"p<oo|H  
basis of preparation                                (会计报表的)编制基础 uS5A
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book of account                               账目，账簿
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borrowing                                         借款，贷款，借债 lZ?YyRsa6&  
branch                                              分支，分支机构，分店 Tvd: P^C  
brought forward                                (账户余额等的)承上年，承上期，承上页 p4z thdN[  
budget                                              预算 iB5'mb *
 
building                                      建筑物；大楼 qR9!DQc'  
business conditions                                  业务情况，经营情况 @8lT*O2j  
business licence                               (企业等的)营业执照 `"y:/F"{
 
business relation                                业务关系 gh.+}8= "  
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