[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 `*hrU{b  
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审计词汇英汉对照 ~0~f  
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ability to continue as a going concern               持续经营能力 /2\%X` ]<  
acceptability                                     可接受性，可接受程度 H!NyM}jsr  
acceptable level of detection risk                     检查风险的可接受水平 m+m,0Ey5H  
acceptance of engagement                       接受委托 "x)xjL  
accepting the engagement for the first time              首次接受委托 bkgJz+u  
access to asset                                         对资产的接触 '!6Py1i  
according to                                     根据，依据，依照 l[EjtN  
account balance                                账户余额 $MT' ZM  
account for                                       对……进行会计处理，核算；解释 )KLsa`RV:  
accounting                                        会计，会计学  `=h`:`  
accounting advisory serve                        会计咨询服务 tsA+B&R_]  
accounting firm                                 会计师事务所 3+EAMn  
accounting information                      会计信息，会计资料 oT
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accounting period                             会计期间 02~+$R]L  
accounting policies                                   会计政策 :uD*Q/  
accounting professional bodies                 会计职业组织，会计职业团体 %EooGHGF?  
accounting records                                   会计记录 {G D<s))  
accounting responsibility                           会计责任 UA
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accounting service                             会计服务 R]7-6  
accounting standards                                会计准则 ]$>O--  
Accounting Standards for Business Enterprises       企业会计准则 vNhi5EU  
accounting system                             会计系统 RG)!v6
  
accounting treatment                                会计处理 '$3]U5KOwK  
accuracy                                    准确性，精确性 %`P6a38j  
additional audit procedures                      追加审计程序 bJo)rM:m  
addressee                                         收件人，收信人 \V#2K><  
Administration of State-owned Assets  (the～)     国有资产管理局 Qw{L D+r(  
administrative laws and regulations                 行政法规 \P;%f

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adverse impact                                 不利影响，负面影响 $`Z-,AJc  
adverse opinion                                反对意见 D9;2w7v  
advisory group                                  咨询组，顾问组 &_^t
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agency fee                                        代理费，代理费用 }T?0/N3y&  
aggregate                                          总计，合计为…… `!.)"BI/s  
alternation of document and record                 变造文件和记录 ]Fc<%wzp  
alternative audit procedures                      替代审计程序，备选审计程序 K{}U[@_tS  
amend                                              修改，修订 93-UA.+g  
amortisation                                      摊销 f;C*J1y  
analytical capacity                             分析能力 >Q$, } `U;  
analytical procedures                               分析性程序 D~~&e<v'1  
annual financial statements                        年度会计报表，年度财务报表 2Qqk?;^1  
appendix                                          附录，附表 !TH3oLd"  
applicable                                         适用的
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applicable laws and regulations                 适用的法规 iINd*eXb^  
application systems                                  应用系统 (6R^/*-o  
apply consistently                              一贯地执行，一贯地实施 ;/ iBP2
 
appropriate                                       适当的，合适的； }dl[~iKW  
征用，挪用 pcd*K)  
appropriate authorization                          适当的授权 mTcopyp  
appropriateness of audit evidence                    审计证据的适当性 El;\#la  
approval                                    批准，核准 !1tHg Z2\  
assertion                                    (会计报表上的)认定；确认 ad "yo=%1  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 0^41dfdE  
asset                                                 资产，财产 2nW:|*:/p6  
asset restructuring                             资产重组 [X'XxYbZ  
assignment of duties                                 职责的划分 J6eF7 fa  
assistant                                     助理，助理人员 X|}yp|  
associated company                                 联属公司，联营公司 "lcNjyU\ O  
association                                        联合，结合；协会，社团 2NHkK_B1P  
assumption                                       假设，假定 U[EM<5@I  
at a given date                                         在某一特定时日 c/Fy1Lv\  
attestation                                         鉴证，公证 |gvx^)ro  
attestation service                             鉴证服务 zI5#'<n  
audit adjustment                                审计调整 ?MT V!i0  
audit areas                                        审计领域 jN\} l|;q  
audit conclusion                                审计结论 /DG+8u  
audit effectiveness                             审计效果 i`3h\ku  
audit efficiency                                  审计效率 $4^cbk  
audit engagement letter                      审计业务约定书 v+.  n9  
audit evidence                                          审计证据 :a M ZJm  
audit fee                                    审计费 9qUc{ydt  
audit files                                          审计档案 B{UL(6\B  
audit findings                                     审计中发现的事项 S+^*rw
  
audit implementation stage                        审计实施阶段 uD=i-IHT  
audit mark                                        审计标识 -}u=tiNG  
audit materiality                                 审计重要性 "~R,%sYb(  
audit method                                     审计方法 LU
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audit objective                                         审计目标，审计目的 AJ_''%$I3:  
audit of financial statements                      会计报表审计，财务报表审计 ke'aSD  
audit opinion                                     审计意见 Y}<w)b1e|  
audit period                                      被审计期间，被审计年度 J<g$hk  
audit plan                                          审计计划 gnjh=anVX1  
audit planning                                    编制审计计划，制定审计计划，审计计划 /5qeNjI+2  
audit planning stage                                  审计计划阶段 UF3g]>*  
audit procedure                                审计程序 \qx$h!<  
audit programme                               审计程序表，具体审计计划 3/rEXKS  
audit report                                       审计报告 S VCTiG8t  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {BkTJQ )  
audit report with a qualified opinion                 有保留意见的审计报告 .<0|V  
audit report with an adverse opinion                否定意见的审计报告 C-i9F%..  
audit report with dual dates                      双重日期审计报告 kD&% 7Vz  
audit reporting stage                                 审计报告阶段 ~HWH2g  
audit responsibility                                   审计责任 Gwyjie9t  
audit results                                      审计结果 Wpgp YcPS  
audit risk                                          审计风险 T bMW?Su  
audit sampling                                          审计抽样 ~#z8Q{!O  
audit sampling techniques                         审计抽样方法，审计抽样技术 =Q\z*.5j.  
audit strategies                                  审计策略 en6Kdqe  
audit summary                                         审计总结，审计小结 i2. +E&3v  
audit team                                         审计小组  -&N^S?  
audit test                                    审计测试 ,8~qnLy9  
audit trail                                          审计轨迹 +m|S7yr'  
audit work                                        审计工作 ;WydXQ}Q^  
audit working paper                                 审计工作底稿 q"Ct=d  
audited financial statement                        审计会计报表，已审计财务报表 RO>3U2  
Auditing Guidelines (the～)                      审计规范指南 |;~kHc$W  
auditing standards                             审计准则 v5 |XyN"  
audit-oriented working paper                          (审计)业务类工作底稿 (OA-Mgyc  
authorisation                                     授权 \"L ;Ct 8  
authorisation of transaction                       交易的授权 m=g\@&N  
availability                                         可获得性 up(6/-/
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balance                                      余额；差额；平衡 !V<c:6"  
balance sheet                                    资产负债表 #b u]@/  
bank                                                 银行 'CF?pxNQ l  
bank account                                    银行账户，银行户头 >XTDN  
bank statement                                 银行对账单 MK"p~b0->  
barter transaction                              易货交易，以物换物交易 R^v-%mG9  
basis of audit                                    审计依据 .b.pyVk  
basis of preparation                                (会计报表的)编制基础 EES
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book of account                               账目，账簿 _/FpmnaY  
borrowing                                         借款，贷款，借债 }>q%##<n  
branch                                              分支，分支机构，分店 &@g~o0  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 ^("2 3mhfJ  
building                                      建筑物；大楼 ss{y=O%9"  
business conditions                                  业务情况，经营情况 Alo;kt@x  
business licence                               (企业等的)营业执照 OTgctw1s  
business relation                                业务关系 9'$\G
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