[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 #BK\cIr  
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审计词汇英汉对照 V^Wo%e7#u[  
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ability to continue as a going concern               持续经营能力 I^
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acceptability                                     可接受性，可接受程度 .Ajs0 T2  
acceptable level of detection risk                     检查风险的可接受水平 Nt42v  
acceptance of engagement                       接受委托 <Q)6N!Tp^  
accepting the engagement for the first time              首次接受委托 =!3G,qV  
access to asset                                         对资产的接触 e#`wsht N:  
according to                                     根据，依据，依照 ~ar8e  
account balance                                账户余额 `T $lTP  
account for                                       对……进行会计处理，核算；解释 $x;wnXXXM  
accounting                                        会计，会计学 `+]9+:tS  
accounting advisory serve                        会计咨询服务 V
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accounting firm                                 会计师事务所 l= 5kd.{  
accounting information                      会计信息，会计资料 mj :8ZZ  
accounting period                             会计期间 j6Acd~y\2  
accounting policies                                   会计政策 V/i&8UMw  
accounting professional bodies                 会计职业组织，会计职业团体 jTk !wm=  
accounting records                                   会计记录  $oK,&_  
accounting responsibility                           会计责任 }8 A]  
accounting service                             会计服务 @;x|+@ r  
accounting standards                                会计准则 ]5D?Sc#-  
Accounting Standards for Business Enterprises       企业会计准则 Uxx=$&#  
accounting system                             会计系统 l'-dB  
accounting treatment                                会计处理 6TS+z7S81L  
accuracy                                    准确性，精确性 A"`62  
additional audit procedures                      追加审计程序 {>>ozB.  
addressee                                         收件人，收信人 0+IJ, ;Wx  
Administration of State-owned Assets  (the～)     国有资产管理局 '7[{ISBXU  
administrative laws and regulations                 行政法规 Z[KXDQn8  
adverse impact                                 不利影响，负面影响 4VLrl8$K  
adverse opinion                                反对意见 R^P~iAO  
advisory group                                  咨询组，顾问组 <jU[&~p  
agency fee                                        代理费，代理费用 VkFTIyt  
aggregate                                          总计，合计为…… 1R9hA7y&,/  
alternation of document and record                 变造文件和记录 7~TE=t  
alternative audit procedures                      替代审计程序，备选审计程序 Q(gu" ;&  
amend                                              修改，修订 yNdtq\h  
amortisation                                      摊销 ;hNnF&l  
analytical capacity                             分析能力 MdT'xYomzQ  
analytical procedures                               分析性程序 uc~PKU?tO  
annual financial statements                        年度会计报表，年度财务报表 Zeyhr\T  
appendix                                          附录，附表 7}(LO^,A  
applicable                                         适用的 KZeRbq2jJ  
applicable laws and regulations                 适用的法规 _={*<E  
application systems                                  应用系统 $6atr-Pb  
apply consistently                              一贯地执行，一贯地实施 rs2~spN;h  
appropriate                                       适当的，合适的； ga^O
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征用，挪用 a^i`DrX  
appropriate authorization                          适当的授权 P"W$
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appropriateness of audit evidence                    审计证据的适当性 L<]j&  
approval                                    批准，核准 yi%A*q~MT  
assertion                                    (会计报表上的)认定；确认 @5Q}o3.zA-  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 |//cA
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asset                                                 资产，财产 <I'kJ{"
 
asset restructuring                             资产重组 9a2Ga
 
assignment of duties                                 职责的划分 z.oDH<1
 
assistant                                     助理，助理人员 s@ m A\  
associated company                                 联属公司，联营公司 <=n$o MO  
association                                        联合，结合；协会，社团 "QACQ-  
assumption                                       假设，假定 ?I)-ez  
at a given date                                         在某一特定时日 HY9H?T  
attestation                                         鉴证，公证 j(6: 
 
attestation service                             鉴证服务 sIdo(`8$  
audit adjustment                                审计调整 r|cl6s!P  
audit areas                                        审计领域 [ivz/r(Rj  
audit conclusion                                审计结论 ^"K
 
audit effectiveness                             审计效果 qdm5dQ (c  
audit efficiency                                  审计效率 b_cnVlN[  
audit engagement letter                      审计业务约定书 cH'*J/  
audit evidence                                          审计证据 4fw>(d(2  
audit fee                                    审计费 016l$K4  
audit files                                          审计档案 g}|a-  
audit findings                                     审计中发现的事项 ui`xgR\6Rh  
audit implementation stage                        审计实施阶段 
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audit mark                                        审计标识 `23&vGk}  
audit materiality                                 审计重要性 =A9>Ej /  
audit method                                     审计方法 e{U`^ao`F8  
audit objective                                         审计目标，审计目的 A2qus$  
audit of financial statements                      会计报表审计，财务报表审计 |uV1S^!A  
audit opinion                                     审计意见 "2+>!G RQ  
audit period                                      被审计期间，被审计年度 nVw
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audit plan                                          审计计划 &1893#V  
audit planning                                    编制审计计划，制定审计计划，审计计划 W"AWhi{h  
audit planning stage                                  审计计划阶段 #B"ki{Se*  
audit procedure                                审计程序 Y1+4ppZ  
audit programme                               审计程序表，具体审计计划 fo&q/;l\  
audit report                                       审计报告 *ZyIbT  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {o+aEMhM  
audit report with a qualified opinion                 有保留意见的审计报告
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audit report with an adverse opinion                否定意见的审计报告 [=u8$5/a  
audit report with dual dates                      双重日期审计报告 oh%T4$  
audit reporting stage                                 审计报告阶段 < Upn~tH  
audit responsibility                                   审计责任 *pw:oTO  
audit results                                      审计结果 |^C?~g  
audit risk                                          审计风险 >#*]/t  
audit sampling                                          审计抽样 %>Z=#1h/a  
audit sampling techniques                         审计抽样方法，审计抽样技术 +cheLc  
audit strategies                                  审计策略 )
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audit summary                                         审计总结，审计小结 ?+D_*'65D  
audit team                                         审计小组 $@Zb]gavt?  
audit test                                    审计测试 yopEqO  
audit trail                                          审计轨迹 Lg|j0-"N  
audit work                                        审计工作 R+P,kD?  
audit working paper                                 审计工作底稿 4otB1{  
audited financial statement                        审计会计报表，已审计财务报表 5dT-{c%w4  
Auditing Guidelines (the～)                      审计规范指南 g10$pf+L  
auditing standards                             审计准则 f|WNPFQ$x  
audit-oriented working paper                          (审计)业务类工作底稿 fW!~*
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authorisation                                     授权 y&t&'l/m  
authorisation of transaction                       交易的授权 3ypB~bNw  
availability                                         可获得性 \yNjsG@,  
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balance                                      余额；差额；平衡 n 0 _:!]k^  
balance sheet                                    资产负债表 k<ku5U1|
 
bank                                                 银行 e%`gD*8  
bank account                                    银行账户，银行户头 &at>pV3_  
bank statement                                 银行对账单 ~e{Ag
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barter transaction                              易货交易，以物换物交易 7.CzS  
basis of audit                                    审计依据 3%{XJ V  
basis of preparation                                (会计报表的)编制基础 :35J<oG  
book of account                               账目，账簿 YNn,{Xi  
borrowing                                         借款，贷款，借债 3Fo,F  
branch                                              分支，分支机构，分店 H&[CSc  
brought forward                                (账户余额等的)承上年，承上期，承上页 YTL [z:k}  
budget                                              预算 ;T/W7=4CZ  
building                                      建筑物；大楼 ggVB8QN{  
business conditions                                  业务情况，经营情况 lEQ63)Z  
business licence                               (企业等的)营业执照 j^llO1i/  
business relation                                业务关系 6aK'%K  
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