[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 6'/ #+,d'  
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审计词汇英汉对照 N['.BN  
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ability to continue as a going concern               持续经营能力 CrLrw T  
acceptability                                     可接受性，可接受程度 EwN}l  
acceptable level of detection risk                     检查风险的可接受水平 s_Sk0}e  
acceptance of engagement                       接受委托 Dtk=[;"k2a  
accepting the engagement for the first time              首次接受委托 z_HdISy0  
access to asset                                         对资产的接触 w{KavU5W  
according to                                     根据，依据，依照 L,\ Iasv  
account balance                                账户余额 KoT\pY^7\  
account for                                       对……进行会计处理，核算；解释 ^W^OfY  
accounting                                        会计，会计学 7 I}uZ/N  
accounting advisory serve                        会计咨询服务 eFgA 8kY)  
accounting firm                                 会计师事务所 ;uJMG  
accounting information                      会计信息，会计资料 9w"*y#_  
accounting period                             会计期间 DQ3<$0  
accounting policies                                   会计政策 &~CI<\o P  
accounting professional bodies                 会计职业组织，会计职业团体 LVGe] lD  
accounting records                                   会计记录 ]M=&+c>H~  
accounting responsibility                           会计责任 /: "1Z]@  
accounting service                             会计服务 CJ }%W#  
accounting standards                                会计准则 )
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Accounting Standards for Business Enterprises       企业会计准则 4s-!7  
accounting system                             会计系统 sC'`~}C  
accounting treatment                                会计处理 3fj4%P"  
accuracy                                    准确性，精确性 ^q5#ihM  
additional audit procedures                      追加审计程序 !L(^(;$Kgr  
addressee                                         收件人，收信人 k[xSbs' D  
Administration of State-owned Assets  (the～)     国有资产管理局 Ud?Q%)X  
administrative laws and regulations                 行政法规 %b$>qW\*&  
adverse impact                                 不利影响，负面影响 D*jM1w_`  
adverse opinion                                反对意见 -
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advisory group                                  咨询组，顾问组 Wr 4,YQM  
agency fee                                        代理费，代理费用 1EK*g;H  
aggregate                                          总计，合计为…… ytImB`'\  
alternation of document and record                 变造文件和记录 m O_af  
alternative audit procedures                      替代审计程序，备选审计程序 ch]IzdD  
amend                                              修改，修订 M`_0C38  
amortisation                                      摊销 sJZiI}Xc  
analytical capacity                             分析能力 9up3[F$  
analytical procedures                               分析性程序 )~>YH*g  
annual financial statements                        年度会计报表，年度财务报表 dtDFoETz  
appendix                                          附录，附表 '1[Ft03  
applicable                                         适用的 \fOEqe*5SM  
applicable laws and regulations                 适用的法规 $xsd~L&  
application systems                                  应用系统 ]Wup/o  
apply consistently                              一贯地执行，一贯地实施 z{q`GwW  
appropriate                                       适当的，合适的； KI.unP%  
征用，挪用 NEs:},)o  
appropriate authorization                          适当的授权 g)-te+
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appropriateness of audit evidence                    审计证据的适当性 PCA4k.,T  
approval                                    批准，核准 3]hWfj1m2  
assertion                                    (会计报表上的)认定；确认 4euO1=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 6BlXLQ,8q  
asset                                                 资产，财产 sOY:e/_F  
asset restructuring                             资产重组 ;uW FHc5@B  
assignment of duties                                 职责的划分 pH;%ELZ  
assistant                                     助理，助理人员 y =@N|f!  
associated company                                 联属公司，联营公司 6)J#OKZ  
association                                        联合，结合；协会，社团 /Oono6j  
assumption                                       假设，假定 ]~-r}`]  
at a given date                                         在某一特定时日 P>T"cv  
attestation                                         鉴证，公证 { w_e9Wbi  
attestation service                             鉴证服务 }H4RR}g  
audit adjustment                                审计调整 ]9-\~Mwh  
audit areas                                        审计领域 XW9!p.*.U  
audit conclusion                                审计结论 }Jw,>}  
audit effectiveness                             审计效果 }JfjX'  
audit efficiency                                  审计效率 /reX{Y  
audit engagement letter                      审计业务约定书
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audit evidence                                          审计证据 :Tc^y %b0  
audit fee                                    审计费 ^Cmyx
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audit files                                          审计档案 E^PB)D(.  
audit findings                                     审计中发现的事项 llDJ@
 
audit implementation stage                        审计实施阶段 0x7'^Z>-oe  
audit mark                                        审计标识 kza5ab
 
audit materiality                                 审计重要性 R]dg_Da  
audit method                                     审计方法  g}i61(  
audit objective                                         审计目标，审计目的 fM }#ON>Z  
audit of financial statements                      会计报表审计，财务报表审计 Bx!-"e  
audit opinion                                     审计意见 tkhCw/  
audit period                                      被审计期间，被审计年度
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audit plan                                          审计计划 >/\'zi]L  
audit planning                                    编制审计计划，制定审计计划，审计计划 'yth'[  
audit planning stage                                  审计计划阶段 BY*Q_Et  
audit procedure                                审计程序 8fb'yjIC  
audit programme                               审计程序表，具体审计计划 uEYt E7  
audit report                                       审计报告 V]N?6\Op  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 WHI`/FM  
audit report with a qualified opinion                 有保留意见的审计报告 hSMH,^Io$  
audit report with an adverse opinion                否定意见的审计报告 ':W[
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audit report with dual dates                      双重日期审计报告 ] - .aL  
audit reporting stage                                 审计报告阶段 + #By*;BJ  
audit responsibility                                   审计责任 
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audit results                                      审计结果 -&;TA0~;  
audit risk                                          审计风险 >+waX"e  
audit sampling                                          审计抽样 q;U,s)Uz^  
audit sampling techniques                         审计抽样方法，审计抽样技术 ~Z
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audit strategies                                  审计策略 8f7>?BUS,  
audit summary                                         审计总结，审计小结 7|D+Ihy;  
audit team                                         审计小组 OTp]Xe/  
audit test                                    审计测试 : jx4{
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audit trail                                          审计轨迹 Y~Ifj,\  
audit work                                        审计工作 S$k&vc(0  
audit working paper                                 审计工作底稿 K>9 ()XT)  
audited financial statement                        审计会计报表，已审计财务报表 OH"XrCX7n  
Auditing Guidelines (the～)                      审计规范指南 h$=
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auditing standards                             审计准则 Q^I\cAIB  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 |M_UQ QAB|  
authorisation of transaction                       交易的授权 <1pEwI~  
availability                                         可获得性 bxWa oWE0  
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balance                                      余额；差额；平衡 0g\(+Qg^  
balance sheet                                    资产负债表 s79r@])=  
bank                                                 银行 !-Y3V"  
bank account                                    银行账户，银行户头 8X0z~&  
bank statement                                 银行对账单 I0a<%;JJW  
barter transaction                              易货交易，以物换物交易 <t,x RBk  
basis of audit                                    审计依据 @P"p+  
basis of preparation                                (会计报表的)编制基础 c"Sq~X  
book of account                               账目，账簿 |)81
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borrowing                                         借款，贷款，借债 "\=U)CJ  
branch                                              分支，分支机构，分店 go"Hf_  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 05k0n E  
building                                      建筑物；大楼  bF(f*u  
business conditions                                  业务情况，经营情况 ]:f%l mEy  
business licence                               (企业等的)营业执照
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business relation                                业务关系 |I|fMF2K  
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