[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 F9N)UW:w  
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审计词汇英汉对照 3eD#[jkAI;  
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ability to continue as a going concern               持续经营能力 VB\oK\F5z  
acceptability                                     可接受性，可接受程度 F4@``20|  
acceptable level of detection risk                     检查风险的可接受水平 kP3'BBd,  
acceptance of engagement                       接受委托 U
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accepting the engagement for the first time              首次接受委托 U\P ;,o  
access to asset                                         对资产的接触 p3&w/K{L6w  
according to                                     根据，依据，依照 "YM)bc  
account balance                                账户余额 K[O'@v  
account for                                       对……进行会计处理，核算；解释 lIz"mk  
accounting                                        会计，会计学 1-4W4"#  
accounting advisory serve                        会计咨询服务 Z3)1!|#Q  
accounting firm                                 会计师事务所 iXeywO2nP  
accounting information                      会计信息，会计资料 }sZme3*J[  
accounting period                             会计期间 w`q):yXX
 
accounting policies                                   会计政策 !q mnMY$  
accounting professional bodies                 会计职业组织，会计职业团体 5\lOZYHX  
accounting records                                   会计记录 46Vx)xX  
accounting responsibility                           会计责任 &^92z:?  
accounting service                             会计服务 4g
zrxV  
accounting standards                                会计准则 7EO/T,{a  
Accounting Standards for Business Enterprises       企业会计准则 %&0_0BU  
accounting system                             会计系统 4
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accounting treatment                                会计处理 BNL Q]  
accuracy                                    准确性，精确性 6"b =aPTi  
additional audit procedures                      追加审计程序 ^h1EE=E"  
addressee                                         收件人，收信人 Hn+w 1v&3  
Administration of State-owned Assets  (the～)     国有资产管理局 '(4$h3-gv7  
administrative laws and regulations                 行政法规 [kaj8  
adverse impact                                 不利影响，负面影响 4vQ]7`I.f  
adverse opinion                                反对意见  $ac VJI?  
advisory group                                  咨询组，顾问组  `C9/=  
agency fee                                        代理费，代理费用 w-LMV>+6|  
aggregate                                          总计，合计为…… |5^tp  
alternation of document and record                 变造文件和记录 '#L.w6<B  
alternative audit procedures                      替代审计程序，备选审计程序 %#7Yr(&
 
amend                                              修改，修订 .-Yhpw>f  
amortisation                                      摊销 kWZ?86!  
analytical capacity                             分析能力 0rP`BK|  
analytical procedures                               分析性程序 HG{r\jh
 
annual financial statements                        年度会计报表，年度财务报表  E|P  
appendix                                          附录，附表 3=SIIMp7=  
applicable                                         适用的 :+: vBrJm  
applicable laws and regulations                 适用的法规 )2~Iqzc4  
application systems                                  应用系统 }}y~\TB~}  
apply consistently                              一贯地执行，一贯地实施 F l@%?  
appropriate                                       适当的，合适的； uczOSd  
征用，挪用 p;$Vw6W=  
appropriate authorization                          适当的授权 kqdF)Wa am  
appropriateness of audit evidence                    审计证据的适当性 ] ;"blB  
approval                                    批准，核准 9M8n  
assertion                                    (会计报表上的)认定；确认 d[eN#<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 & ]~Vft l  
asset                                                 资产，财产 Pv,Q*gh`  
asset restructuring                             资产重组 X] cI ?  
assignment of duties                                 职责的划分 HY|=Z\l"  
assistant                                     助理，助理人员 aAJ'0xnj  
associated company                                 联属公司，联营公司 tn>z%6;&Z  
association                                        联合，结合；协会，社团 M@%$9N)gd  
assumption                                       假设，假定 `tZm  
at a given date                                         在某一特定时日 S&N[@G  
attestation                                         鉴证，公证 I Wc?E  
attestation service                             鉴证服务 ^FJ.C|l(  
audit adjustment                                审计调整 m$

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audit areas                                        审计领域 +a7J;-|  
audit conclusion                                审计结论 )4u6{-|A  
audit effectiveness                             审计效果 *c<0cHv*  
audit efficiency                                  审计效率 A"ApWJ3  
audit engagement letter                      审计业务约定书 NFxs4:] RT  
audit evidence                                          审计证据 C 0@tMB7  
audit fee                                    审计费 <e)5$Aj  
audit files                                          审计档案 d'y\~M9(  
audit findings                                     审计中发现的事项 nZ7FG  
audit implementation stage                        审计实施阶段 JzI/kH~  
audit mark                                        审计标识 ;]/>n:[E  
audit materiality                                 审计重要性 SY&)?~C  
audit method                                     审计方法 ,j^z];  
audit objective                                         审计目标，审计目的 $w%n\t> B  
audit of financial statements                      会计报表审计，财务报表审计 TX/Ng+v S  
audit opinion                                     审计意见 gN./u   
audit period                                      被审计期间，被审计年度 J)yNp,V  
audit plan                                          审计计划 Pi7IBz  
audit planning                                    编制审计计划，制定审计计划，审计计划 eksYIQZ]  
audit planning stage                                  审计计划阶段 yhwwF n\  
audit procedure                                审计程序 H!uB&qY  
audit programme                               审计程序表，具体审计计划 hqr V {c  
audit report                                       审计报告 "lU%Pm]>  
audit report with a disclaimer of opinion           拒绝表示意见审计报告
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audit report with a qualified opinion                 有保留意见的审计报告 T;{M9 W+  
audit report with an adverse opinion                否定意见的审计报告 0uZ'j  
audit report with dual dates                      双重日期审计报告 X%1j-;Wr@  
audit reporting stage                                 审计报告阶段 dG{D2~#  
audit responsibility                                   审计责任  0C3s  
audit results                                      审计结果 {-FS+D`  
audit risk                                          审计风险 O:K={#Xj  
audit sampling                                          审计抽样 ~x}/>-d  
audit sampling techniques                         审计抽样方法，审计抽样技术 =6o,{taZ.~  
audit strategies                                  审计策略 n+Bh-aV  
audit summary                                         审计总结，审计小结 YSQB*FBz  
audit team                                         审计小组 5yC$G{y V  
audit test                                    审计测试 0H<&*U_V  
audit trail                                          审计轨迹 %(72+B70R  
audit work                                        审计工作 \:`'!X1*U  
audit working paper                                 审计工作底稿 N^u,C$zP9C  
audited financial statement                        审计会计报表，已审计财务报表 8`edskWrU  
Auditing Guidelines (the～)                      审计规范指南 F%<hng%k  
auditing standards                             审计准则 Av3qoH)[<  
audit-oriented working paper                          (审计)业务类工作底稿 XnBpL6"T`  
authorisation                                     授权 #:C?:RMS  
authorisation of transaction                       交易的授权 EKwA1,Xz  
availability                                         可获得性 y:\ ^[y IQ  
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balance                                      余额；差额；平衡 !%pY)69g v  
balance sheet                                    资产负债表 Y6
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bank                                                 银行 yW3X<  
bank account                                    银行账户，银行户头 oSDx9%  
bank statement                                 银行对账单 <M//zXa  
barter transaction                              易货交易，以物换物交易 M@
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basis of audit                                    审计依据 IIn0w2:i  
basis of preparation                                (会计报表的)编制基础 &PfCY{_  
book of account                               账目，账簿 D'dE!CAUs  
borrowing                                         借款，贷款，借债 G'*_7HD  
branch                                              分支，分支机构，分店 lP9XqQ(  
brought forward                                (账户余额等的)承上年，承上期，承上页 a-P'h1hbH  
budget                                              预算 ML6V,-KU  
building                                      建筑物；大楼 }YPW@g  
business conditions                                  业务情况，经营情况 1r %~Rm  
business licence                               (企业等的)营业执照
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business relation                                业务关系 \M@9#bd  
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