[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 UDPn4q  
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审计词汇英汉对照 x#hSN|'"  
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ability to continue as a going concern               持续经营能力 |3>%(4 OS  
acceptability                                     可接受性，可接受程度 Lzx2An@R  
acceptable level of detection risk                     检查风险的可接受水平 s%G%s,d  
acceptance of engagement                       接受委托 ^OK;s wDW  
accepting the engagement for the first time              首次接受委托 BCX2C  
access to asset                                         对资产的接触 BadnL<cj]  
according to                                     根据，依据，依照 `chD*@76I  
account balance                                账户余额 At&kW3(  
account for                                       对……进行会计处理，核算；解释 RL*b47,  
accounting                                        会计，会计学 :es=T`("A8  
accounting advisory serve                        会计咨询服务 Q'YakEv >=  
accounting firm                                 会计师事务所 VF KFO9  
accounting information                      会计信息，会计资料 YUTI)&y  
accounting period                             会计期间 Kaji&Ibd  
accounting policies                                   会计政策 
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accounting professional bodies                 会计职业组织，会计职业团体 -1w^z`;2h  
accounting records                                   会计记录 gw$?&[wY  
accounting responsibility                           会计责任 tjQ6[`  
accounting service                             会计服务 *d31fBCk%  
accounting standards                                会计准则 f
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Accounting Standards for Business Enterprises       企业会计准则 u"8KH u5C@  
accounting system                             会计系统 2s}G6'xE]P  
accounting treatment                                会计处理 ^-F#"i|Cn  
accuracy                                    准确性，精确性 `rV -,-r@  
additional audit procedures                      追加审计程序 B_RF)meux  
addressee                                         收件人，收信人 x:c'ek  
Administration of State-owned Assets  (the～)     国有资产管理局 Yy,XKIqU  
administrative laws and regulations                 行政法规 SAE'y2B*  
adverse impact                                 不利影响，负面影响 ZuKOscVS#T  
adverse opinion                                反对意见 :k2J &@8  
advisory group                                  咨询组，顾问组 YD0j& @.  
agency fee                                        代理费，代理费用 $"va8,  
aggregate                                          总计，合计为…… fP 3t0cp  
alternation of document and record                 变造文件和记录 <v?2p{U%  
alternative audit procedures                      替代审计程序，备选审计程序 <4CqG4}Y  
amend                                              修改，修订 B;nIKZ  
amortisation                                      摊销 *\*]:BIe&v  
analytical capacity                             分析能力 =&~ K;=:  
analytical procedures                               分析性程序 8t
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annual financial statements                        年度会计报表，年度财务报表 ^ Z3y  
appendix                                          附录，附表 P G zwS  
applicable                                         适用的 ""IPaNHQ  
applicable laws and regulations                 适用的法规 qCq?`0&#  
application systems                                  应用系统 iO$ ?No  
apply consistently                              一贯地执行，一贯地实施 =L`PP>"rW  
appropriate                                       适当的，合适的； /JIVp_-p  
征用，挪用 !E,|EdIr  
appropriate authorization                          适当的授权 t0Inf [um  
appropriateness of audit evidence                    审计证据的适当性 +-rSO"nc  
approval                                    批准，核准 U*XdFH}vV  
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 g[;&_gL  
asset                                                 资产，财产 Oq(FV[N7t  
asset restructuring                             资产重组 s~k62
 
assignment of duties                                 职责的划分 iF_u/#  
assistant                                     助理，助理人员 |)mUO:*  
associated company                                 联属公司，联营公司 }%<cFi &  
association                                        联合，结合；协会，社团 ,V''?@  
assumption                                       假设，假定 Nh !U  
at a given date                                         在某一特定时日 }H/94]~tH  
attestation                                         鉴证，公证 =6N=5JePB  
attestation service                             鉴证服务 =FMrVE  
audit adjustment                                审计调整 ;Mr Q1  
audit areas                                        审计领域 v!=e]w6{  
audit conclusion                                审计结论
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audit effectiveness                             审计效果 8E>2 6@.  
audit efficiency                                  审计效率 /K;AbE  
audit engagement letter                      审计业务约定书 Fxn=+Xgg  
audit evidence                                          审计证据 I<"UQ\)  
audit fee                                    审计费 q?8#D  
audit files                                          审计档案 ?P}) Qa  
audit findings                                     审计中发现的事项 xXJzE|)1h!  
audit implementation stage                        审计实施阶段 cW?6Iao  
audit mark                                        审计标识 T0cm+|S  
audit materiality                                 审计重要性 ^P`I"T d  
audit method                                     审计方法 YB4|J44Y  
audit objective                                         审计目标，审计目的 B)dd6R>8  
audit of financial statements                      会计报表审计，财务报表审计 Psm9hP :m  
audit opinion                                     审计意见 COd~H  
audit period                                      被审计期间，被审计年度 ZI c-^&`r=  
audit plan                                          审计计划 ,t|_Nc  
audit planning                                    编制审计计划，制定审计计划，审计计划 cca]@Ox]  
audit planning stage                                  审计计划阶段 9e&*++vf  
audit procedure                                审计程序 (~(FQ:L%U  
audit programme                               审计程序表，具体审计计划 iztgk/(+G  
audit report                                       审计报告 ncpA\E;ff^  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )}k"7"  
audit report with a qualified opinion                 有保留意见的审计报告 @f -rS{  
audit report with an adverse opinion                否定意见的审计报告 3Qp6$m  
audit report with dual dates                      双重日期审计报告 G$~hAZ  
audit reporting stage                                 审计报告阶段 i,L"%q)C  
audit responsibility                                   审计责任 [7[$P.MS{  
audit results                                      审计结果 >f;oY9 {m  
audit risk                                          审计风险 F |_mCwA  
audit sampling                                          审计抽样 v4\ m9Pu4  
audit sampling techniques                         审计抽样方法，审计抽样技术 MW0CqMi]T  
audit strategies                                  审计策略 :4pO/I ~  
audit summary                                         审计总结，审计小结 (D+%*ax  
audit team                                         审计小组 fLgHQ  
audit test                                    审计测试 F^!mgU X  
audit trail                                          审计轨迹 D:(h^R0;  
audit work                                        审计工作 MN>U jF A  
audit working paper                                 审计工作底稿 >_X( rar0  
audited financial statement                        审计会计报表，已审计财务报表 g}vU*g ;  
Auditing Guidelines (the～)                      审计规范指南 ul"Z% 1]  
auditing standards                             审计准则 D~TK'&  
audit-oriented working paper                          (审计)业务类工作底稿 T n,Ifo3  
authorisation                                     授权 V_9\Ax'X  
authorisation of transaction                       交易的授权 K81&BVx/  
availability                                         可获得性 9y)}-TcSpY  
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balance                                      余额；差额；平衡 u7-0?  
balance sheet                                    资产负债表 -Q1~lN m:  
bank                                                 银行 *C>
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bank account                                    银行账户，银行户头 Fd._D"  
bank statement                                 银行对账单 J^Wqa$<;"  
barter transaction                              易货交易，以物换物交易 5zt5]zl'  
basis of audit                                    审计依据 4Q\~l(  
basis of preparation                                (会计报表的)编制基础 ~
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book of account                               账目，账簿 |mz0 ]  
borrowing                                         借款，贷款，借债 > !HC ?  
branch                                              分支，分支机构，分店 ^Ux*"\/Es  
brought forward                                (账户余额等的)承上年，承上期，承上页 _3 gF~qr  
budget                                              预算 ~s[Yu!(  
building                                      建筑物；大楼 k59.O~0V  
business conditions                                  业务情况，经营情况 92*Y( >  
business licence                               (企业等的)营业执照 {1GIiP-U  
business relation                                业务关系 `=8G?3  
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