[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 C{8(ew  
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审计词汇英汉对照 3Ja1|;
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ability to continue as a going concern               持续经营能力 vX
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acceptability                                     可接受性，可接受程度 sW]fPa(cn,  
acceptable level of detection risk                     检查风险的可接受水平 v)J(@>CZ[  
acceptance of engagement                       接受委托 |#?:KvU97E  
accepting the engagement for the first time              首次接受委托 d/Y#oVI  
access to asset                                         对资产的接触 ,@4~:OY  
according to                                     根据，依据，依照 >crFIkOJ  
account balance                                账户余额 Vmf!0-  
account for                                       对……进行会计处理，核算；解释 6@; P  
accounting                                        会计，会计学 8Xjp5  
accounting advisory serve                        会计咨询服务 5'zD}[2  
accounting firm                                 会计师事务所 ];8S<KiS~  
accounting information                      会计信息，会计资料 ;o-c.-!F  
accounting period                             会计期间 k~=_]sLn  
accounting policies                                   会计政策 %$CV?K$C  
accounting professional bodies                 会计职业组织，会计职业团体 KoKd.%  
accounting records                                   会计记录 Iu|4QE  
accounting responsibility                           会计责任 
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accounting service                             会计服务 GjH$!P=.  
accounting standards                                会计准则 GP{$w_'!J0  
Accounting Standards for Business Enterprises       企业会计准则 N(=Z4Nk5  
accounting system                             会计系统 HS >B\Ip"  
accounting treatment                                会计处理  J_rb3  
accuracy                                    准确性，精确性 |Pj]sh[^Y  
additional audit procedures                      追加审计程序 S5>?jn1  
addressee                                         收件人，收信人 -h8@B+  
Administration of State-owned Assets  (the～)     国有资产管理局 GW;O35 m  
administrative laws and regulations                 行政法规 3P2 x%Gp  
adverse impact                                 不利影响，负面影响 !}PZCbDhL  
adverse opinion                                反对意见 mfCp@1;26  
advisory group                                  咨询组，顾问组 r:-,qy  
agency fee                                        代理费，代理费用 ]L{diD2 G  
aggregate                                          总计，合计为…… '
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alternation of document and record                 变造文件和记录 *
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alternative audit procedures                      替代审计程序，备选审计程序 f1,VbuS9I  
amend                                              修改，修订 U~1)a(Yu;  
amortisation                                      摊销 #Q'j^y7=z  
analytical capacity                             分析能力 VtnVl`/]  
analytical procedures                               分析性程序 KIXp+Z  
annual financial statements                        年度会计报表，年度财务报表 s_}q  
appendix                                          附录，附表 PB(I3R9  
applicable                                         适用的 v1}9i3Or#  
applicable laws and regulations                 适用的法规 F0x'^Z}Q;  
application systems                                  应用系统 ^ZPynduR  
apply consistently                              一贯地执行，一贯地实施 5/YGu=
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appropriate                                       适当的，合适的； +LwwI*;b  
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appropriate authorization                          适当的授权 WiiAIv&  
appropriateness of audit evidence                    审计证据的适当性 92XG|CWX  
approval                                    批准，核准 7tQ?av  
assertion                                    (会计报表上的)认定；确认 t5RV-$  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 34<k)0sO  
asset                                                 资产，财产 gJBw6'Z  
asset restructuring                             资产重组 '@dk3:3t  
assignment of duties                                 职责的划分 t
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assistant                                     助理，助理人员 xVN(It7g  
associated company                                 联属公司，联营公司 7.FD16  
association                                        联合，结合；协会，社团 R@~=z5X(Q  
assumption                                       假设，假定 Kw=][}d`D  
at a given date                                         在某一特定时日 }?^]-`b  
attestation                                         鉴证，公证 P "f4`q  
attestation service                             鉴证服务 c"lblt5  
audit adjustment                                审计调整 D=@bPB
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audit areas                                        审计领域 \c4D|
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audit conclusion                                审计结论 9 iV_  
audit effectiveness                             审计效果 :Lu 9w0>f  
audit efficiency                                  审计效率 F4PWL|1  
audit engagement letter                      审计业务约定书 weC.kx   
audit evidence                                          审计证据 wA\a ]X.  
audit fee                                    审计费 ~@mN
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audit files                                          审计档案 9";qR,  
audit findings                                     审计中发现的事项 i5cK5MaD  
audit implementation stage                        审计实施阶段 8_/,`}9   
audit mark                                        审计标识 .<4U2h  
audit materiality                                 审计重要性 *I.eCMDa  
audit method                                     审计方法 7:e5l19 uI  
audit objective                                         审计目标，审计目的 RQYD#4|  
audit of financial statements                      会计报表审计，财务报表审计 @{{6Nd5  
audit opinion                                     审计意见 P,@/ap7J  
audit period                                      被审计期间，被审计年度 uj:1_&g  
audit plan                                          审计计划 {Y|?~ha#  
audit planning                                    编制审计计划，制定审计计划，审计计划 >|aVGY  
audit planning stage                                  审计计划阶段 x%W%  
audit procedure                                审计程序 aGNbCm  
audit programme                               审计程序表，具体审计计划 'U-8w@\Z
 
audit report                                       审计报告 <w3_EO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 lYT_Y.%I  
audit report with a qualified opinion                 有保留意见的审计报告 zZ94_8b  
audit report with an adverse opinion                否定意见的审计报告 I,W`s  
audit report with dual dates                      双重日期审计报告 ipyc(u6Z5  
audit reporting stage                                 审计报告阶段 @%jY  
audit responsibility                                   审计责任 B`)TRt+'.  
audit results                                      审计结果 B#r"|x #[  
audit risk                                          审计风险 f7/M_sx  
audit sampling                                          审计抽样 35JVF*z  
audit sampling techniques                         审计抽样方法，审计抽样技术 F^.~37=@  
audit strategies                                  审计策略 Rj3ad3z'E  
audit summary                                         审计总结，审计小结 c#-*]6x  
audit team                                         审计小组 &v#pS!UOj  
audit test                                    审计测试 !P3y+;S  
audit trail                                          审计轨迹 liMw(F2  
audit work                                        审计工作 @r=,: 'Mt  
audit working paper                                 审计工作底稿 hP}-yW6]  
audited financial statement                        审计会计报表，已审计财务报表 T:SqENV  
Auditing Guidelines (the～)                      审计规范指南 TE:|w Xe  
auditing standards                             审计准则 m48Ab`  
audit-oriented working paper                          (审计)业务类工作底稿 Mm;[f'{M)  
authorisation                                     授权 OI
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authorisation of transaction                       交易的授权 (TU/EU5  
availability                                         可获得性 vN
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balance                                      余额；差额；平衡 $,B;\PX  
balance sheet                                    资产负债表 0g9y4z{H  
bank                                                 银行 <}T7;knO  
bank account                                    银行账户，银行户头 +8Y|kC{9"  
bank statement                                 银行对账单 wI;sZJc  
barter transaction                              易货交易，以物换物交易 :D4'x{#H  
basis of audit                                    审计依据 ~C>clkZ  
basis of preparation                                (会计报表的)编制基础 ;iW>i8  
book of account                               账目，账簿 1Tr%lO5?6  
borrowing                                         借款，贷款，借债 (3~^zwA  
branch                                              分支，分支机构，分店 9h/Hy aN  
brought forward                                (账户余额等的)承上年，承上期，承上页 }0?XF/e(R  
budget                                              预算 Z/T(
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building                                      建筑物；大楼 s bd$.6 |&  
business conditions                                  业务情况，经营情况 Ri\\Yb  
business licence                               (企业等的)营业执照 C-\3,  
business relation                                业务关系  !#zO%  
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