[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 Pan^@B=Q  
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审计词汇英汉对照 0yfmQ=,X  
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ability to continue as a going concern               持续经营能力 %g^dB M#  
acceptability                                     可接受性，可接受程度 /PE3>"|wE  
acceptable level of detection risk                     检查风险的可接受水平 QK&
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acceptance of engagement                       接受委托 ,u-i9`B  
accepting the engagement for the first time              首次接受委托 8OqG{jmG  
access to asset                                         对资产的接触 *Tl"~)'t~  
according to                                     根据，依据，依照 \vT0\1:|i  
account balance                                账户余额 LUna stA^  
account for                                       对……进行会计处理，核算；解释 ;VSHXU'H  
accounting                                        会计，会计学 H|tbwU)J  
accounting advisory serve                        会计咨询服务 67+ K ?!,  
accounting firm                                 会计师事务所 _Fe
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accounting information                      会计信息，会计资料 pR4{}=g,  
accounting period                             会计期间 8| .(Y  
accounting policies                                   会计政策 br.jj  
accounting professional bodies                 会计职业组织，会计职业团体 T?N' k=  
accounting records                                   会计记录 y)t< r  
accounting responsibility                           会计责任 O _yJR  
accounting service                             会计服务 h$)!eSu  
accounting standards                                会计准则 R44JK  
Accounting Standards for Business Enterprises       企业会计准则 @OZW1
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accounting system                             会计系统 J Xo_l  
accounting treatment                                会计处理 , b ,`;I  
accuracy                                    准确性，精确性 36,qh.LKn  
additional audit procedures                      追加审计程序 Qf6]qJa|  
addressee                                         收件人，收信人 5JK{dis]k  
Administration of State-owned Assets  (the～)     国有资产管理局 G5|xWeNgA  
administrative laws and regulations                 行政法规 d!
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adverse impact                                 不利影响，负面影响 =SA@3)kHH  
adverse opinion                                反对意见 "[L[*>[9!  
advisory group                                  咨询组，顾问组 ,DqI> vx|  
agency fee                                        代理费，代理费用 ^:5;H=.  
aggregate                                          总计，合计为…… [h""
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alternation of document and record                 变造文件和记录 0R\lm<&  
alternative audit procedures                      替代审计程序，备选审计程序 !lG5BOJM  
amend                                              修改，修订 M\ vj&T{k  
amortisation                                      摊销 3
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analytical capacity                             分析能力 - U!:.  
analytical procedures                               分析性程序 iK#5HW{  
annual financial statements                        年度会计报表，年度财务报表 ?w`uv9NUJ8  
appendix                                          附录，附表 \|BtgT*$b  
applicable                                         适用的 Tm-Nz7U^^  
applicable laws and regulations                 适用的法规 _Ft4F`pM  
application systems                                  应用系统 v AP)(I  
apply consistently                              一贯地执行，一贯地实施 ),v[.9!}:  
appropriate                                       适当的，合适的； 0V`s 3,k  
征用，挪用 HUuL3lYka  
appropriate authorization                          适当的授权 rbS67--]  
appropriateness of audit evidence                    审计证据的适当性 AYeA)jk  
approval                                    批准，核准 PCF!Y (l  
assertion                                    (会计报表上的)认定；确认 c
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 YQ}Rg5o  
asset                                                 资产，财产 $`(}ygmP  
asset restructuring                             资产重组 G&)A7WaC  
assignment of duties                                 职责的划分 ?DzKqsS'  
assistant                                     助理，助理人员  y2gI]A  
associated company                                 联属公司，联营公司 L,*2tJcC<  
association                                        联合，结合；协会，社团 ,-myR1}  
assumption                                       假设，假定 r&@#,g  
at a given date                                         在某一特定时日 6QkdH7Qf=  
attestation                                         鉴证，公证 7pH(_-TF  
attestation service                             鉴证服务 @G+Hrd6  
audit adjustment                                审计调整 'e^,#L_!o  
audit areas                                        审计领域
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audit conclusion                                审计结论 K??%Qh5l+C  
audit effectiveness                             审计效果 =hxj B*")  
audit efficiency                                  审计效率 /5 B{szf  
audit engagement letter                      审计业务约定书 7dyGC:YuTL  
audit evidence                                          审计证据 2~Z P[wr  
audit fee                                    审计费 <e-9We."  
audit files                                          审计档案 0+jR,5|  
audit findings                                     审计中发现的事项 +ObP[F  
audit implementation stage                        审计实施阶段 ?lW-NPr  
audit mark                                        审计标识 ~KHGh29  
audit materiality                                 审计重要性 =k
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audit method                                     审计方法 e` Z;}& ,  
audit objective                                         审计目标，审计目的 JV(qTb W  
audit of financial statements                      会计报表审计，财务报表审计 O]>9\!0{  
audit opinion                                     审计意见 ) (unL`y  
audit period                                      被审计期间，被审计年度 B38_1X7  
audit plan                                          审计计划 p \A^kX^5  
audit planning                                    编制审计计划，制定审计计划，审计计划 F$QN>wPpM  
audit planning stage                                  审计计划阶段 {G&*\5W
 
audit procedure                                审计程序 ~Mbo`:>(4v  
audit programme                               审计程序表，具体审计计划 ^BIB'/Kh)  
audit report                                       审计报告 n[8ju,=  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 zs|R#?a=  
audit report with a qualified opinion                 有保留意见的审计报告 T;K@3]FbX  
audit report with an adverse opinion                否定意见的审计报告 4Xi _[ Xf  
audit report with dual dates                      双重日期审计报告 A]L;LkEM  
audit reporting stage                                 审计报告阶段 Fka&\9i  
audit responsibility                                   审计责任 o7 ^t- L  
audit results                                      审计结果 1"?3l`i  
audit risk                                          审计风险 Zz}Wg@&  
audit sampling                                          审计抽样 Bd jo3eX  
audit sampling techniques                         审计抽样方法，审计抽样技术 7s@%LS  
audit strategies                                  审计策略 BOClMeA4  
audit summary                                         审计总结，审计小结 #=C!Xx&  
audit team                                         审计小组 Q%)da)0:c  
audit test                                    审计测试 ,<R/jHZP9  
audit trail                                          审计轨迹 0t[|3A~Q  
audit work                                        审计工作 |YCGWJaci  
audit working paper                                 审计工作底稿 s\2
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audited financial statement                        审计会计报表，已审计财务报表 `>KB8SY:qK  
Auditing Guidelines (the～)                      审计规范指南 Xg
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auditing standards                             审计准则 Z BjyQ4h  
audit-oriented working paper                          (审计)业务类工作底稿 &x6Z=|Ers  
authorisation                                     授权 ]S
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authorisation of transaction                       交易的授权 *W,tq(%tQ  
availability                                         可获得性 jo-jPYH T  
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balance                                      余额；差额；平衡 0,$eiY)u$  
balance sheet                                    资产负债表 >xrO W`p]  
bank                                                 银行 NwPGH=V  
bank account                                    银行账户，银行户头 5-'jYp/  
bank statement                                 银行对账单 Y3@\uM`2#  
barter transaction                              易货交易，以物换物交易  h0}r#L  
basis of audit                                    审计依据 }dcXuX4{r  
basis of preparation                                (会计报表的)编制基础 Bh3N6j+$d  
book of account                               账目，账簿 "Kky|(EQ$$  
borrowing                                         借款，贷款，借债 v0u DL7  
branch                                              分支，分支机构，分店 7Nx5n
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brought forward                                (账户余额等的)承上年，承上期，承上页 >%Rb}Ki4  
budget                                              预算 z H$^.1  
building                                      建筑物；大楼 (nd Xz  
business conditions                                  业务情况，经营情况 r:pS[f|4\  
business licence                               (企业等的)营业执照 XG_h\NIL  
business relation                                业务关系 Y'K+O  
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