[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 Tm\a%Z `U>  
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审计词汇英汉对照 uA 4xxY  
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ability to continue as a going concern               持续经营能力 [2{2w68D!  
acceptability                                     可接受性，可接受程度
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acceptable level of detection risk                     检查风险的可接受水平 ZiW&*nN?M  
acceptance of engagement                       接受委托 n|fKwWB\  
accepting the engagement for the first time              首次接受委托 m$bYx~K  
access to asset                                         对资产的接触 +;T\:'CU  
according to                                     根据，依据，依照 }_=h]|6t  
account balance                                账户余额 ra;:  
account for                                       对……进行会计处理，核算；解释 }Qa  
accounting                                        会计，会计学 % 6\L^RP  
accounting advisory serve                        会计咨询服务 !K6:5V %q$  
accounting firm                                 会计师事务所 :.=#U  
accounting information                      会计信息，会计资料 -e O>d}  
accounting period                             会计期间 $px1D$F !  
accounting policies                                   会计政策 cs9"0&JX  
accounting professional bodies                 会计职业组织，会计职业团体 kho$At)V  
accounting records                                   会计记录 ` ZBOaN^if  
accounting responsibility                           会计责任 3/y"kl:<-  
accounting service                             会计服务 !Qq~lAJO;  
accounting standards                                会计准则 Q[c:A@oW  
Accounting Standards for Business Enterprises       企业会计准则 )# v}8aL  
accounting system                             会计系统 OP|X-  
accounting treatment                                会计处理 N :OLN[  
accuracy                                    准确性，精确性 Dtox/ ,"  
additional audit procedures                      追加审计程序 ]?T,J+S  
addressee                                         收件人，收信人 {A~3/M%74;  
Administration of State-owned Assets  (the～)     国有资产管理局 5/R ~<z  
administrative laws and regulations                 行政法规 #+H3b!8=  
adverse impact                                 不利影响，负面影响 _\<TjGtG  
adverse opinion                                反对意见 c*r@ QmB:  
advisory group                                  咨询组，顾问组 0a9[}g1=#  
agency fee                                        代理费，代理费用 @^%Y
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aggregate                                          总计，合计为…… /[5\T2GI  
alternation of document and record                 变造文件和记录 $F1Am%  
alternative audit procedures                      替代审计程序，备选审计程序 (coaGQ@d  
amend                                              修改，修订 cv;2zq=T  
amortisation                                      摊销 _hgGF9  
analytical capacity                             分析能力 .pG`/[*a  
analytical procedures                               分析性程序 m=TZfa^ r  
annual financial statements                        年度会计报表，年度财务报表 Z+=WICI/2  
appendix                                          附录，附表 \E 6 0  
applicable                                         适用的 3:<[;yo  
applicable laws and regulations                 适用的法规 IOa@dUh7a,  
application systems                                  应用系统 )X3 |[4R  
apply consistently                              一贯地执行，一贯地实施 cd`P'GDF  
appropriate                                       适当的，合适的； cT@H49#uB  
征用，挪用 tkmzOc H  
appropriate authorization                          适当的授权 =3nA5'UZ  
appropriateness of audit evidence                    审计证据的适当性 Fr-Vq=j&  
approval                                    批准，核准 ,Iru_=Wk~  
assertion                                    (会计报表上的)认定；确认 w4FYd  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 J3XG?' }  
asset                                                 资产，财产 \O]kf>nC  
asset restructuring                             资产重组 - _~\d+>w  
assignment of duties                                 职责的划分 _$/Bt?h  
assistant                                     助理，助理人员 oBs5xH7@-  
associated company                                 联属公司，联营公司 "MD6<H  
association                                        联合，结合；协会，社团 wb%4f6i  
assumption                                       假设，假定 x_9#:_S'  
at a given date                                         在某一特定时日 JL jb'Bn  
attestation                                         鉴证，公证 3sgo5D-rMI  
attestation service                             鉴证服务 `4e| I.`^r  
audit adjustment                                审计调整 a]J>2A@-I  
audit areas                                        审计领域 5~$WSL?O)  
audit conclusion                                审计结论 Y-,S_59  
audit effectiveness                             审计效果 RRro.
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audit efficiency                                  审计效率 @vL0gzE?nB  
audit engagement letter                      审计业务约定书 ~.#57g F"  
audit evidence                                          审计证据 s `pdy
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audit fee                                    审计费 ~Lq` a@]A  
audit files                                          审计档案 g-H,*^g+  
audit findings                                     审计中发现的事项 
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audit implementation stage                        审计实施阶段 KO/#
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audit mark                                        审计标识 3BAQ2S}  
audit materiality                                 审计重要性 '$VP\Gj.  
audit method                                     审计方法 2k m0  
audit objective                                         审计目标，审计目的 gB>AYL%o=  
audit of financial statements                      会计报表审计，财务报表审计 R
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audit opinion                                     审计意见 w4R~0jXy  
audit period                                      被审计期间，被审计年度 nGsFt.  
audit plan                                          审计计划 q^uCZnkb=  
audit planning                                    编制审计计划，制定审计计划，审计计划 ;&!QN#_  
audit planning stage                                  审计计划阶段 \9~Q+~@{G  
audit procedure                                审计程序 "Xl"H/3r  
audit programme                               审计程序表，具体审计计划 '+GY6Ecg  
audit report                                       审计报告 c[;A$P= 8.  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 TW wE3{iF  
audit report with a qualified opinion                 有保留意见的审计报告 ^5)=)xVF  
audit report with an adverse opinion                否定意见的审计报告 "Bz#5kqnl  
audit report with dual dates                      双重日期审计报告 O]?\<&y  
audit reporting stage                                 审计报告阶段 ztAC3,r]  
audit responsibility                                   审计责任 ] .Ra=^q  
audit results                                      审计结果 6G(K8Q{>  
audit risk                                          审计风险 C' WX$!$d  
audit sampling                                          审计抽样 ` +)Bl%*  
audit sampling techniques                         审计抽样方法，审计抽样技术 m8eoD{  
audit strategies                                  审计策略 !| q19$  
audit summary                                         审计总结，审计小结 -S&d5(
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audit team                                         审计小组 "D :?l`\o  
audit test                                    审计测试 ~S<}q6H.  
audit trail                                          审计轨迹 AG#Mj(az!  
audit work                                        审计工作 sxdDI?W4  
audit working paper                                 审计工作底稿 A<(Fn_&W  
audited financial statement                        审计会计报表，已审计财务报表 "*S_w N%  
Auditing Guidelines (the～)                      审计规范指南 fo<nk|i  
auditing standards                             审计准则 s7\Ee-x)s  
audit-oriented working paper                          (审计)业务类工作底稿 m:k;?p:x  
authorisation                                     授权 KM[&WT  
authorisation of transaction                       交易的授权 o#D'"Tn!  
availability                                         可获得性 ]ki) (Bb  
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balance                                      余额；差额；平衡 6BZi4:PDx  
balance sheet                                    资产负债表 e@5w?QzW  
bank                                                 银行 jF(R;?,  
bank account                                    银行账户，银行户头 ;y)3/46S  
bank statement                                 银行对账单 &V%faa 1  
barter transaction                              易货交易，以物换物交易 #MviO!@  
basis of audit                                    审计依据 )% gU  
basis of preparation                                (会计报表的)编制基础 5 o[E8 c8  
book of account                               账目，账簿 +(`.pa z@  
borrowing                                         借款，贷款，借债 @y6^/'  
branch                                              分支，分支机构，分店 MM&qLAa"f  
brought forward                                (账户余额等的)承上年，承上期，承上页
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budget                                              预算 #%/Jr 52<  
building                                      建筑物；大楼 HIvSh6|0p  
business conditions                                  业务情况，经营情况 ^rGuyW#  
business licence                               (企业等的)营业执照 dsK*YY jH  
business relation                                业务关系 bn=7$Ax  
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