[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 b+
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审计词汇英汉对照 .vi0DuD6  
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ability to continue as a going concern               持续经营能力 1r*@1y<0"  
acceptability                                     可接受性，可接受程度 TXs&*\  
acceptable level of detection risk                     检查风险的可接受水平 rH\oFCzC  
acceptance of engagement                       接受委托 7,uD7R_  
accepting the engagement for the first time              首次接受委托 '[_.mx|cd`  
access to asset                                         对资产的接触 ~u[1Vz4#3  
according to                                     根据，依据，依照 t.bM]QU!1  
account balance                                账户余额 {FILt3f;  
account for                                       对……进行会计处理，核算；解释 V;Ln|._/t  
accounting                                        会计，会计学 zh(=kS`  
accounting advisory serve                        会计咨询服务 "kIlxf3  
accounting firm                                 会计师事务所 :eevc7  
accounting information                      会计信息，会计资料 q$ j  
accounting period                             会计期间 zQu
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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 R-mn8N&  
accounting records                                   会计记录 >-w#&T &K  
accounting responsibility                           会计责任 q,;wD1_wG  
accounting service                             会计服务 wCj)@3F  
accounting standards                                会计准则 yKm6 8n^  
Accounting Standards for Business Enterprises       企业会计准则 Df(+@L5!  
accounting system                             会计系统 3mg:9]X9  
accounting treatment                                会计处理 iorQ/(  
accuracy                                    准确性，精确性 x7jFYC  
additional audit procedures                      追加审计程序 :TV`uUE  
addressee                                         收件人，收信人 GI:! ,9  
Administration of State-owned Assets  (the～)     国有资产管理局 34_ V&8  
administrative laws and regulations                 行政法规 ^.~e  
adverse impact                                 不利影响，负面影响 fy&u[Jd{  
adverse opinion                                反对意见 ztp2 j%'  
advisory group                                  咨询组，顾问组 6UqDpL7^U  
agency fee                                        代理费，代理费用 A2P.5EN  
aggregate                                          总计，合计为…… %):pfM;b  
alternation of document and record                 变造文件和记录 N'pYz0_H  
alternative audit procedures                      替代审计程序，备选审计程序 .O&YdUo  
amend                                              修改，修订 taO(\FOm  
amortisation                                      摊销 Y^8'P /A  
analytical capacity                             分析能力 :<5jlpV(  
analytical procedures                               分析性程序 0&tr3!h\
 
annual financial statements                        年度会计报表，年度财务报表 5EECr \*  
appendix                                          附录，附表 8;f5;7Mn  
applicable                                         适用的 'Ddzlip  
applicable laws and regulations                 适用的法规 {*  w _*  
application systems                                  应用系统 7$IR^  
apply consistently                              一贯地执行，一贯地实施 # |OA>[  
appropriate                                       适当的，合适的； 2{oQ  
征用，挪用 Q`-Xx  
appropriate authorization                          适当的授权 7(|f@Y~*  
appropriateness of audit evidence                    审计证据的适当性 \ *g3j  
approval                                    批准，核准 -q?
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assertion                                    (会计报表上的)认定；确认 >8$Lqj^i  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 zpzxCzU  
asset                                                 资产，财产 BV}sN{  
asset restructuring                             资产重组 h$%h w+"4  
assignment of duties                                 职责的划分 QDb8W*&<  
assistant                                     助理，助理人员 9}a&:QTHR  
associated company                                 联属公司，联营公司 _E/  
association                                        联合，结合；协会，社团 RfT)dS+rAh  
assumption                                       假设，假定 s={IKU&m[  
at a given date                                         在某一特定时日 Gj[5ew?@  
attestation                                         鉴证，公证 -%V~1  
attestation service                             鉴证服务 f<'D?d)L^  
audit adjustment                                审计调整 jTW8mWNk]  
audit areas                                        审计领域 qT#NS&T!-  
audit conclusion                                审计结论 HLc3KYIk  
audit effectiveness                             审计效果 Pw6%,?lQ  
audit efficiency                                  审计效率 7[0CVWs,  
audit engagement letter                      审计业务约定书 ~|LAe-e"  
audit evidence                                          审计证据 Ies` !W^  
audit fee                                    审计费 l?Ls=J*  
audit files                                          审计档案 PM&NY8|Zy  
audit findings                                     审计中发现的事项 -q&,7'V  
audit implementation stage                        审计实施阶段 J90 )v7  
audit mark                                        审计标识 s'Qmrs a  
audit materiality                                 审计重要性 tOo\s& j  
audit method                                     审计方法 WKwYSbs (  
audit objective                                         审计目标，审计目的 w")m]LV  
audit of financial statements                      会计报表审计，财务报表审计 VM;vLUu!e  
audit opinion                                     审计意见 Oa M~rze  
audit period                                      被审计期间，被审计年度 !lM.1gTTC  
audit plan                                          审计计划 b8Hzl!zO  
audit planning                                    编制审计计划，制定审计计划，审计计划 3bQq Nk  
audit planning stage                                  审计计划阶段 I\IDt~  
audit procedure                                审计程序 'rVB2 `z-  
audit programme                               审计程序表，具体审计计划 X `F>kp1  
audit report                                       审计报告 t{`krs``  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 )d|s$l$?7  
audit report with a qualified opinion                 有保留意见的审计报告 OXB 5W#$  
audit report with an adverse opinion                否定意见的审计报告 ~w.y9)",  
audit report with dual dates                      双重日期审计报告 Xc~BHEp  
audit reporting stage                                 审计报告阶段 
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audit responsibility                                   审计责任 Xxj<Ai2  
audit results                                      审计结果 7=&+0@R#/d  
audit risk                                          审计风险 P5GV9SA  
audit sampling                                          审计抽样 Zt9ld=T  
audit sampling techniques                         审计抽样方法，审计抽样技术 dh%
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audit strategies                                  审计策略 4i<GqG  
audit summary                                         审计总结，审计小结 9`KFJx6D  
audit team                                         审计小组 +HgyM0LF g  
audit test                                    审计测试 /wkrfYRs  
audit trail                                          审计轨迹 SEE:v+ 3|  
audit work                                        审计工作 j'lC]}kH  
audit working paper                                 审计工作底稿 BQs\!~Ux2  
audited financial statement                        审计会计报表，已审计财务报表 :%+9y @%  
Auditing Guidelines (the～)                      审计规范指南 |C0!mU  
auditing standards                             审计准则 :Smyk.B2!  
audit-oriented working paper                          (审计)业务类工作底稿 YHxQb$v)  
authorisation                                     授权 QB;TQZ  
authorisation of transaction                       交易的授权 @CoUFdbz  
availability                                         可获得性 +G,_|C2J
 
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balance                                      余额；差额；平衡 [/<kPi  
balance sheet                                    资产负债表 1{1mL-I;  
bank                                                 银行 cyh;1Q
 
bank account                                    银行账户，银行户头 0sCWIGUW  
bank statement                                 银行对账单 $FZcvo3@*S  
barter transaction                              易货交易，以物换物交易 ZoCk]hk  
basis of audit                                    审计依据 lAGnt Yv  
basis of preparation                                (会计报表的)编制基础 voJJoy%  
book of account                               账目，账簿 |qU~({=b  
borrowing                                         借款，贷款，借债 6uX,J(V,  
branch                                              分支，分支机构，分店 ZkNet>9  
brought forward                                (账户余额等的)承上年，承上期，承上页 +4Q1s?`  
budget                                              预算 J*AYZS-tSE  
building                                      建筑物；大楼 w@\4ft6d  
business conditions                                  业务情况，经营情况 Jid_&\  
business licence                               (企业等的)营业执照 6}Rb-\N  
business relation                                业务关系 <)"i'v $  
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