[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 .vNfbYH(  
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审计词汇英汉对照 b0X*+q  
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ability to continue as a going concern               持续经营能力 ju0]
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acceptability                                     可接受性，可接受程度 /b6Y~YbgU  
acceptable level of detection risk                     检查风险的可接受水平 S<Q8kW:  
acceptance of engagement                       接受委托 j>gO]*BX~  
accepting the engagement for the first time              首次接受委托 d|TRP,y  
access to asset                                         对资产的接触 XOa<R  
according to                                     根据，依据，依照 8F($RnP3  
account balance                                账户余额 [?Y u3E\  
account for                                       对……进行会计处理，核算；解释 F`8A!|cIy  
accounting                                        会计，会计学 S;NC
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accounting advisory serve                        会计咨询服务 mkYM/*qyM&  
accounting firm                                 会计师事务所 9 U1)sPH;  
accounting information                      会计信息，会计资料 7}Z.g9<  
accounting period                             会计期间 L W_Y  
accounting policies                                   会计政策 ( f8g}2  
accounting professional bodies                 会计职业组织，会计职业团体 $>'}6?C.  
accounting records                                   会计记录 9;dP7o  
accounting responsibility                           会计责任 ]]o7ej   
accounting service                             会计服务 :eS7"EG{3  
accounting standards                                会计准则 %_M B-  
Accounting Standards for Business Enterprises       企业会计准则 9Q=g]int u  
accounting system                             会计系统 5{#9b^  
accounting treatment                                会计处理 FU!U{qDI  
accuracy                                    准确性，精确性 dDW],d}B;  
additional audit procedures                      追加审计程序 \^EjE  
addressee                                         收件人，收信人 QC~B8]  
Administration of State-owned Assets  (the～)     国有资产管理局 Wr`=P,  
administrative laws and regulations                 行政法规 X X{:$f+  
adverse impact                                 不利影响，负面影响 6`NsX  
adverse opinion                                反对意见 Bd UhFN*  
advisory group                                  咨询组，顾问组 ;knSn$  
agency fee                                        代理费，代理费用 +<:p`%  
aggregate                                          总计，合计为…… ec1
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alternation of document and record                 变造文件和记录 HT A-L>Cee  
alternative audit procedures                      替代审计程序，备选审计程序 @l"GfDfL9  
amend                                              修改，修订 [HF)d#A  
amortisation                                      摊销 ~FZLA}  
analytical capacity                             分析能力 \_@u"+,$W  
analytical procedures                               分析性程序 {0QD-b o  
annual financial statements                        年度会计报表，年度财务报表 <WaiJy?  
appendix                                          附录，附表 jR@-h"2*A  
applicable                                         适用的 .^@+$}   
applicable laws and regulations                 适用的法规 4}580mBc  
application systems                                  应用系统 } y|%wym  
apply consistently                              一贯地执行，一贯地实施 (n"M)  
appropriate                                       适当的，合适的； "$0f.FO:i  
征用，挪用 (4ow0}1  
appropriate authorization                          适当的授权 TW3
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appropriateness of audit evidence                    审计证据的适当性 "4g1I<  
approval                                    批准，核准 =eac,]31  
assertion                                    (会计报表上的)认定；确认 H=X>o.iVqi  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 v8*Z
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asset                                                 资产，财产 kGc)Un?'{U  
asset restructuring                             资产重组 Zu%_kpW  
assignment of duties                                 职责的划分 Vz 5:73  
assistant                                     助理，助理人员 xO1d^{~^^  
associated company                                 联属公司，联营公司 e-qr d  
association                                        联合，结合；协会，社团 pe,c  
assumption                                       假设，假定 DX$`\PA  
at a given date                                         在某一特定时日 6ap,XFRMh  
attestation                                         鉴证，公证 Z|8f7@k{|+  
attestation service                             鉴证服务 ?N11R?8  
audit adjustment                                审计调整 xR#hU;E}  
audit areas                                        审计领域 ip>dHj z  
audit conclusion                                审计结论 _tjFb_}Q  
audit effectiveness                             审计效果 cR@z^  
audit efficiency                                  审计效率 J)jiI>  
audit engagement letter                      审计业务约定书 i;|%hDNWA  
audit evidence                                          审计证据 sE/9~L  
audit fee                                    审计费  a$aI%  
audit files                                          审计档案 ` |]6<<'iW  
audit findings                                     审计中发现的事项 y]?$zbB  
audit implementation stage                        审计实施阶段 WM@uxe,  
audit mark                                        审计标识 / %xK-z,V  
audit materiality                                 审计重要性 ,\=u(Y\I[  
audit method                                     审计方法 <NJ7mR}  
audit objective                                         审计目标，审计目的 ~MhPzu&B  
audit of financial statements                      会计报表审计，财务报表审计 ._FgQ``PL  
audit opinion                                     审计意见 /itO xrA  
audit period                                      被审计期间，被审计年度 k*!J,/=k  
audit plan                                          审计计划 A<TJ3Jp]  
audit planning                                    编制审计计划，制定审计计划，审计计划 ]iz5V
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audit planning stage                                  审计计划阶段 J25>t^  
audit procedure                                审计程序 p:4vjh=1h  
audit programme                               审计程序表，具体审计计划 Tu6he8Q-  
audit report                                       审计报告 O-y"]Wrv  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 U-lN_?  
audit report with a qualified opinion                 有保留意见的审计报告 U| N`X54  
audit report with an adverse opinion                否定意见的审计报告 (g4g-"rc  
audit report with dual dates                      双重日期审计报告 pt0H*quwI  
audit reporting stage                                 审计报告阶段 ;3?M?E/$s  
audit responsibility                                   审计责任 Z].>U!7W  
audit results                                      审计结果  (K?[gI  
audit risk                                          审计风险 *|=&MU*+  
audit sampling                                          审计抽样 k~vmHb
 
audit sampling techniques                         审计抽样方法，审计抽样技术 hCo&SRC/5  
audit strategies                                  审计策略 9J%>2AA  
audit summary                                         审计总结，审计小结 lN1zfM  
audit team                                         审计小组 u!@P,,NY  
audit test                                    审计测试 \`XJz{Lm]  
audit trail                                          审计轨迹 /60[T@Mz  
audit work                                        审计工作 C$(t`G  
audit working paper                                 审计工作底稿 F)%;
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audited financial statement                        审计会计报表，已审计财务报表 Fza)dJ7  
Auditing Guidelines (the～)                      审计规范指南 tlcA\+%)  
auditing standards                             审计准则 A>4k4*aFm#  
audit-oriented working paper                          (审计)业务类工作底稿 i#-Jl7V[a  
authorisation                                     授权 f0[xMn0Tu  
authorisation of transaction                       交易的授权 96
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availability                                         可获得性 .i. |wY  
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balance                                      余额；差额；平衡 NMj`wQ`M+  
balance sheet                                    资产负债表 6F(
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bank                                                 银行 &U,f~KJ  
bank account                                    银行账户，银行户头 J%A`M\  
bank statement                                 银行对账单 z)]EB6uRg  
barter transaction                              易货交易，以物换物交易 .(hb8 rCM  
basis of audit                                    审计依据 <r\)hx0ov  
basis of preparation                                (会计报表的)编制基础 O.4"h4{'  
book of account                               账目，账簿 B{K'"uC  
borrowing                                         借款，贷款，借债 JA)gM  
branch                                              分支，分支机构，分店 7<tqT @c  
brought forward                                (账户余额等的)承上年，承上期，承上页 3jn@ [ m  
budget                                              预算 CVUJ(D&Q  
building                                      建筑物；大楼 CX:^ ]wY  
business conditions                                  业务情况，经营情况 ~::R+Lh(  
business licence                               (企业等的)营业执照 05zHLj  
business relation                                业务关系 J`8>QMK^5  
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