[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 s;Zi   
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审计词汇英汉对照 S9b=?? M)  
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ability to continue as a going concern               持续经营能力 l'!_km0{d
 
acceptability                                     可接受性，可接受程度 bS|h~B]rd  
acceptable level of detection risk                     检查风险的可接受水平 Bq4@I_b  
acceptance of engagement                       接受委托 Q}lY1LT`  
accepting the engagement for the first time              首次接受委托 QRdtr  
access to asset                                         对资产的接触 T9}dgf  
according to                                     根据，依据，依照
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account balance                                账户余额 7we='L&R  
account for                                       对……进行会计处理，核算；解释 >W:kTS<  
accounting                                        会计，会计学 :W-xsw  
accounting advisory serve                        会计咨询服务 6I]{cm  
accounting firm                                 会计师事务所 LsMq&a-j2  
accounting information                      会计信息，会计资料 0yUn~'+(Sp  
accounting period                             会计期间 ^'sy hI\  
accounting policies                                   会计政策 *gwo.s  
accounting professional bodies                 会计职业组织，会计职业团体 &u2m6 r>W  
accounting records                                   会计记录 0|\A5 eG  
accounting responsibility                           会计责任 [W'2z,S`WD  
accounting service                             会计服务 #;P-*P  
accounting standards                                会计准则 n?^oQX}.\  
Accounting Standards for Business Enterprises       企业会计准则 0eA|Uq~  
accounting system                             会计系统 7/=r-  
accounting treatment                                会计处理 bI;u};v  
accuracy                                    准确性，精确性 gZz5P
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additional audit procedures                      追加审计程序 &xC5Mecb*  
addressee                                         收件人，收信人 /GNm>NSK  
Administration of State-owned Assets  (the～)     国有资产管理局 Q`=d5Uvw  
administrative laws and regulations                 行政法规 >IKIe  
adverse impact                                 不利影响，负面影响 a}k5[)et  
adverse opinion                                反对意见 i|!R*"  
advisory group                                  咨询组，顾问组 A(C0/|#V  
agency fee                                        代理费，代理费用 c/-'^+9  
aggregate                                          总计，合计为…… 0o@eE3^  
alternation of document and record                 变造文件和记录 ? a*yK8S  
alternative audit procedures                      替代审计程序，备选审计程序  </Dv?  
amend                                              修改，修订 gHH[QLD=I  
amortisation                                      摊销 ?O#"x{Pk  
analytical capacity                             分析能力 Jjx1`S*i  
analytical procedures                               分析性程序 <{HV|B7  
annual financial statements                        年度会计报表，年度财务报表 y&F&Z3t  
appendix                                          附录，附表 k <LFH(  
applicable                                         适用的 6I5LZ^/G9  
applicable laws and regulations                 适用的法规 c`)[-  
application systems                                  应用系统 vF{{$)c  
apply consistently                              一贯地执行，一贯地实施 .k5&C/jv  
appropriate                                       适当的，合适的； %$R]NL|  
征用，挪用 Fy^8]u*Fu  
appropriate authorization                          适当的授权 ?j8_j  
appropriateness of audit evidence                    审计证据的适当性 @w,O1Xwj  
approval                                    批准，核准 NF*Z<$'%  
assertion                                    (会计报表上的)认定；确认 ML1/1GK*i+  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 / \k\HK8  
asset                                                 资产，财产 V9D>Xh!0H  
asset restructuring                             资产重组 [@$t35t~  
assignment of duties                                 职责的划分 n8)eC2A  
assistant                                     助理，助理人员 1|7tq  
associated company                                 联属公司，联营公司 b5
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association                                        联合，结合；协会，社团 _/}/1/y$Y  
assumption                                       假设，假定 ~Y7:08  
at a given date                                         在某一特定时日 K3J,f2Cn$  
attestation                                         鉴证，公证 P[gYENQ   
attestation service                             鉴证服务 p< (b^{EX  
audit adjustment                                审计调整 >Cglhsb:N  
audit areas                                        审计领域 7Y1FFw|  
audit conclusion                                审计结论 W
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audit effectiveness                             审计效果 mv`ND&  
audit efficiency                                  审计效率 Up1e4mNL  
audit engagement letter                      审计业务约定书 +78cQqDY!  
audit evidence                                          审计证据 e6'y S81  
audit fee                                    审计费 Cl!qd
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audit files                                          审计档案 y?xFF9W@H  
audit findings                                     审计中发现的事项 V.kf
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audit implementation stage                        审计实施阶段 P?`
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audit mark                                        审计标识 =zwn3L8fL  
audit materiality                                 审计重要性 ,D{D QJ(B  
audit method                                     审计方法 v6'k`HnK  
audit objective                                         审计目标，审计目的 /E5>cqX4A  
audit of financial statements                      会计报表审计，财务报表审计 hyC]{E  
audit opinion                                     审计意见 >+ku:<Hw%.  
audit period                                      被审计期间，被审计年度 p y%RR*4#  
audit plan                                          审计计划 z7]GZF  
audit planning                                    编制审计计划，制定审计计划，审计计划 ~|8-Mo1ce  
audit planning stage                                  审计计划阶段 yH',vC.  
audit procedure                                审计程序 bb`8YF+?'  
audit programme                               审计程序表，具体审计计划 B5/
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audit report                                       审计报告 $xq$  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 &]1gx#  
audit report with a qualified opinion                 有保留意见的审计报告 :sJQ r._L  
audit report with an adverse opinion                否定意见的审计报告 O
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audit report with dual dates                      双重日期审计报告 "VQ7Y`,+  
audit reporting stage                                 审计报告阶段 K\^S>
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audit responsibility                                   审计责任 / #D R|  
audit results                                      审计结果 o#=
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audit risk                                          审计风险 6{?B`gm7g  
audit sampling                                          审计抽样 N|  
audit sampling techniques                         审计抽样方法，审计抽样技术 yo!
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audit strategies                                  审计策略 _ v3VUm#  
audit summary                                         审计总结，审计小结 (Ujry =f  
audit team                                         审计小组 '>#8 F.  
audit test                                    审计测试 yey]#M[y  
audit trail                                          审计轨迹 C5EaP%s  
audit work                                        审计工作 G Y+li{  
audit working paper                                 审计工作底稿 1HBXD\!  
audited financial statement                        审计会计报表，已审计财务报表 )cBO_  
Auditing Guidelines (the～)                      审计规范指南 I*l y 7z  
auditing standards                             审计准则 f2Z(hYH~  
audit-oriented working paper                          (审计)业务类工作底稿 +Z=DvKsT J  
authorisation                                     授权 <4%vl+qW  
authorisation of transaction                       交易的授权 fnJt8Y4  
availability                                         可获得性 v1\/dQK  
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balance                                      余额；差额；平衡 }]|e0 w:   
balance sheet                                    资产负债表 9qX)FB@'i;  
bank                                                 银行 \MB$Cwc  
bank account                                    银行账户，银行户头 CsiRM8  
bank statement                                 银行对账单 rE9Nt9 }  
barter transaction                              易货交易，以物换物交易 N<T@GQwkS  
basis of audit                                    审计依据 JO&L1<B{v  
basis of preparation                                (会计报表的)编制基础 6=g! Hs{  
book of account                               账目，账簿 "g&hsp+i"A  
borrowing                                         借款，贷款，借债 ~Nn}FNe  
branch                                              分支，分支机构，分店 &/-}`hIAT  
brought forward                                (账户余额等的)承上年，承上期，承上页 b-HELS`nX  
budget                                              预算 U,7}VdO  
building                                      建筑物；大楼 s-JS[  
business conditions                                  业务情况，经营情况 ygYy [IZ  
business licence                               (企业等的)营业执照 |?4NlB6  
business relation                                业务关系 sk7]s7  
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