[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 v)*/E'Cr*  
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审计词汇英汉对照 Q= DP# 9&  
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ability to continue as a going concern               持续经营能力 "K3"s Ec%  
acceptability                                     可接受性，可接受程度 Bb5|+bP  
acceptable level of detection risk                     检查风险的可接受水平 mXd,{b'  
acceptance of engagement                       接受委托 qB57w:J  
accepting the engagement for the first time              首次接受委托 ^ lrq`1k  
access to asset                                         对资产的接触 q6h'=By  
according to                                     根据，依据，依照 CdCo+U5z{  
account balance                                账户余额 #-xsAKi  
account for                                       对……进行会计处理，核算；解释 uD=i-IHT  
accounting                                        会计，会计学 /gkHV3}fu  
accounting advisory serve                        会计咨询服务  L|hdV\  
accounting firm                                 会计师事务所 h0}=C_.^  
accounting information                      会计信息，会计资料 :DI``]Si\  
accounting period                             会计期间 C&\MDOjx  
accounting policies                                   会计政策 v~f_~v5J!  
accounting professional bodies                 会计职业组织，会计职业团体 J*Dt\[X  
accounting records                                   会计记录 qPEtMvL #  
accounting responsibility                           会计责任 J#h2~Hz!  
accounting service                             会计服务 )HHG3cvU  
accounting standards                                会计准则 )- D
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Accounting Standards for Business Enterprises       企业会计准则 Y$3 &?LA  
accounting system                             会计系统 \LYB% K}  
accounting treatment                                会计处理 "gD]K=  
accuracy                                    准确性，精确性 F*`*5:7  
additional audit procedures                      追加审计程序 J!O{.
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addressee                                         收件人，收信人 X$aN:!1  
Administration of State-owned Assets  (the～)     国有资产管理局 ch|4"&g  
administrative laws and regulations                 行政法规 nQe
^Bn  
adverse impact                                 不利影响，负面影响 Gk<M@d^hQ  
adverse opinion                                反对意见 :@BAiKa[wa  
advisory group                                  咨询组，顾问组  !t .  
agency fee                                        代理费，代理费用 ObK-<kGcB  
aggregate                                          总计，合计为…… %w+"MkH _  
alternation of document and record                 变造文件和记录  -&N^S?  
alternative audit procedures                      替代审计程序，备选审计程序 ,8~qnLy9  
amend                                              修改，修订 +m|S7yr'  
amortisation                                      摊销 ;WydXQ}Q^  
analytical capacity                             分析能力 :<
t%Sf  
analytical procedures                               分析性程序  ,"MRA  
annual financial statements                        年度会计报表，年度财务报表 :{:R5d(_I  
appendix                                          附录，附表 %N jRD|  
applicable                                         适用的 j#}wg`P"A  
applicable laws and regulations                 适用的法规 /WvF}y  
application systems                                  应用系统 DRp h?V\  
apply consistently                              一贯地执行，一贯地实施 M]FA y"E  
appropriate                                       适当的，合适的；  4RPc&%  
征用，挪用 h(M_ K  
appropriate authorization                          适当的授权 RKIBFP8.  
appropriateness of audit evidence                    审计证据的适当性 D8Ntzsr6  
approval                                    批准，核准 $<;!F=%8  
assertion                                    (会计报表上的)认定；确认 x;Qs_"t];3  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 9%+Nzo(Fd  
asset                                                 资产，财产 MHl ffj  
asset restructuring                             资产重组 vBFMne1h  
assignment of duties                                 职责的划分 `^:>sU  
assistant                                     助理，助理人员 +<l6!r2Z  
associated company                                 联属公司，联营公司 z|KQiLza
 
association                                        联合，结合；协会，社团 Uq}FrK}  
assumption                                       假设，假定 (8JL/S ;Z$  
at a given date                                         在某一特定时日 54X=58Q  
attestation                                         鉴证，公证 7T\L YDT  
attestation service                             鉴证服务 #$-zg^  
audit adjustment                                审计调整 w'[^RZW:j  
audit areas                                        审计领域 UY(pKe>  
audit conclusion                                审计结论 Q cW6o,  
audit effectiveness                             审计效果 tu4-##{  
audit efficiency                                  审计效率 Ox| ?  
audit engagement letter                      审计业务约定书 t@#+vs@  
audit evidence                                          审计证据 N>zpxU {  
audit fee                                    审计费 Q7 4Q|r7  
audit files                                          审计档案 U?@ s`.  
audit findings                                     审计中发现的事项 Z<P
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audit implementation stage                        审计实施阶段 bcM65pt_C  
audit mark                                        审计标识 v&7yqEm}B  
audit materiality                                 审计重要性 %S`ygc}|  
audit method                                     审计方法 ~__r-z  
audit objective                                         审计目标，审计目的 /$EX-!ie
 
audit of financial statements                      会计报表审计，财务报表审计 O V"5:){  
audit opinion                                     审计意见 I{/}pr>  
audit period                                      被审计期间，被审计年度 M0jC:*D`"  
audit plan                                          审计计划 P
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audit planning                                    编制审计计划，制定审计计划，审计计划 "b~-`ni  
audit planning stage                                  审计计划阶段 U4$}8~o4  
audit procedure                                审计程序
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audit programme                               审计程序表，具体审计计划 =c(t;u6
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audit report                                       审计报告 ]'.D@vFGO  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @IXvp3r  
audit report with a qualified opinion                 有保留意见的审计报告 QIK;kjr*A3  
audit report with an adverse opinion                否定意见的审计报告 /v<FH }  
audit report with dual dates                      双重日期审计报告 *#n#J[  
audit reporting stage                                 审计报告阶段 l:@`.'-=  
audit responsibility                                   审计责任 h!~Qyb>W  
audit results                                      审计结果 MvCB|N"qy  
audit risk                                          审计风险 h^B~Fv>~  
audit sampling                                          审计抽样 8|cQW-L  
audit sampling techniques                         审计抽样方法，审计抽样技术 YcRo>:I  
audit strategies                                  审计策略 (93$ L zZ  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 &UFj U%Z%  
audit test                                    审计测试 d`w3I`P1  
audit trail                                          审计轨迹 .!`y(N0hc  
audit work                                        审计工作 3D}rxI8N  
audit working paper                                 审计工作底稿 >s%&t[r6  
audited financial statement                        审计会计报表，已审计财务报表 L*(!P4S%}  
Auditing Guidelines (the～)                      审计规范指南 ku3(cb!2  
auditing standards                             审计准则 M#u~]?hS  
audit-oriented working paper                          (审计)业务类工作底稿 >h Rq  
authorisation                                     授权 FjU -t/  
authorisation of transaction                       交易的授权 6f'THU$  
availability                                         可获得性 Ly kB2]T  
B Ya*<me>`  
balance                                      余额；差额；平衡 JS!`eO/8  
balance sheet                                    资产负债表 %ij,xN  
bank                                                 银行 {W' 9k  
bank account                                    银行账户，银行户头 { qJ(55  
bank statement                                 银行对账单 {<P{
uH\l  
barter transaction                              易货交易，以物换物交易 (teK0s;t5k  
basis of audit                                    审计依据 ?qmJJ5Gn  
basis of preparation                                (会计报表的)编制基础 o>l/*i
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book of account                               账目，账簿 z+5%.^Re  
borrowing                                         借款，贷款，借债 +a'["Gjq;  
branch                                              分支，分支机构，分店 xTGdh  
brought forward                                (账户余额等的)承上年，承上期，承上页 L; o$vI~U,  
budget                                              预算 4/N{~  
building                                      建筑物；大楼 ])9
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business conditions                                  业务情况，经营情况 ]r(&hqdR  
business licence                               (企业等的)营业执照 WNK)IC~c  
business relation                                业务关系 eia>Y$  
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