[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 z^Q'GBoBA  
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审计词汇英汉对照 7Q 3!= b  
   
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ability to continue as a going concern               持续经营能力 !oLn=  
acceptability                                     可接受性，可接受程度 UBvp32p  
acceptable level of detection risk                     检查风险的可接受水平 t;O)  
acceptance of engagement                       接受委托 OV>&`puL  
accepting the engagement for the first time              首次接受委托 &(F c .3m  
access to asset                                         对资产的接触 ?HEqv$ n  
according to                                     根据，依据，依照 $ {yct  
account balance                                账户余额 HB07 n4 |  
account for                                       对……进行会计处理，核算；解释 'g v0;L  
accounting                                        会计，会计学 1HJ: ?]  
accounting advisory serve                        会计咨询服务 7*:zN
  
accounting firm                                 会计师事务所 AGhenDNV  
accounting information                      会计信息，会计资料 =~^b  
accounting period                             会计期间 -YoL.`s1  
accounting policies                                   会计政策 'Waazk[@O  
accounting professional bodies                 会计职业组织，会计职业团体 I16FVdUun4  
accounting records                                   会计记录 -H| 982=  
accounting responsibility                           会计责任 1v@#b@NXM7  
accounting service                             会计服务 xJq|,":gj  
accounting standards                                会计准则 dwj?;  
Accounting Standards for Business Enterprises       企业会计准则 ]ua3I}_B6v  
accounting system                             会计系统 ]HKt7 %,  
accounting treatment                                会计处理 RQ+,7Ir  
accuracy                                    准确性，精确性 2D\pt  
additional audit procedures                      追加审计程序 Z
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addressee                                         收件人，收信人 Nc[@QC{  
Administration of State-owned Assets  (the～)     国有资产管理局 ~id6^#&>  
administrative laws and regulations                 行政法规 '|}A/`  
adverse impact                                 不利影响，负面影响 #~0N k6*u  
adverse opinion                                反对意见 \aSP7DzqQ  
advisory group                                  咨询组，顾问组 p1N}2]e  
agency fee                                        代理费，代理费用 =NB[jQ :(  
aggregate                                          总计，合计为…… -jH|L{Iyq}  
alternation of document and record                 变造文件和记录 +Z`=iia>  
alternative audit procedures                      替代审计程序，备选审计程序 R'B B-  
amend                                              修改，修订 1NYR8W]2  
amortisation                                      摊销 K3&xe(  
analytical capacity                             分析能力 $5nMD=   
analytical procedures                               分析性程序 hBgE%#`s  
annual financial statements                        年度会计报表，年度财务报表
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appendix                                          附录，附表 ?sfq
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applicable                                         适用的 B,b8\\^k|  
applicable laws and regulations                 适用的法规 1tuvJ+`{  
application systems                                  应用系统 `}X3f#eO&  
apply consistently                              一贯地执行，一贯地实施 N8A)lYT]_u  
appropriate                                       适当的，合适的； v,4{:y]p  
征用，挪用 BabaKSm}LP  
appropriate authorization                          适当的授权 6w.E Sm  
appropriateness of audit evidence                    审计证据的适当性 RhWQ:l]  
approval                                    批准，核准 }'[>~&/"  
assertion                                    (会计报表上的)认定；确认 EQ%ooAb8  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 8Vu@awz{L  
asset                                                 资产，财产 ]b-2:M  
asset restructuring                             资产重组 *85N_+Wv!  
assignment of duties                                 职责的划分 ^PG
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assistant                                     助理，助理人员 -()WTdIy  
associated company                                 联属公司，联营公司 96WzgHPWo  
association                                        联合，结合；协会，社团 >$q   
assumption                                       假设，假定 7_~ A*LM  
at a given date                                         在某一特定时日 ^*. [b  
attestation                                         鉴证，公证 !GO
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attestation service                             鉴证服务 @ 9/I^Zk  
audit adjustment                                审计调整 v l"8Oi*r^  
audit areas                                        审计领域 4m*)("H  
audit conclusion                                审计结论 )uqzu%T  
audit effectiveness                             审计效果 v9(5HY  
audit efficiency                                  审计效率 O|Uz)Y94  
audit engagement letter                      审计业务约定书 (p]FI#y  
audit evidence                                          审计证据 0E.N3 iU  
audit fee                                    审计费 B{Q}^Mcxy  
audit files                                          审计档案 e5_Hmuk|  
audit findings                                     审计中发现的事项 XgxE M1(  
audit implementation stage                        审计实施阶段 _CD~5EA:  
audit mark                                        审计标识 % /:1eE`!S  
audit materiality                                 审计重要性 M}] *
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audit method                                     审计方法 !h?HfpYv  
audit objective                                         审计目标，审计目的 U4XW Kwq  
audit of financial statements                      会计报表审计，财务报表审计 vF\>;pcT  
audit opinion                                     审计意见 RELNWr  
audit period                                      被审计期间，被审计年度 o30C\  
audit plan                                          审计计划 Q68~D.V%r  
audit planning                                    编制审计计划，制定审计计划，审计计划 Q,?_;,I}  
audit planning stage                                  审计计划阶段 ]V"P &
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audit procedure                                审计程序 0%%1:W-  
audit programme                               审计程序表，具体审计计划 St5;X&Q  
audit report                                       审计报告 _k:8ib2TQ  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 77\+V 0cF  
audit report with a qualified opinion                 有保留意见的审计报告 }rQQe:{]B  
audit report with an adverse opinion                否定意见的审计报告 pRQ7rT',v  
audit report with dual dates                      双重日期审计报告 KL \>-  
audit reporting stage                                 审计报告阶段 .7Mf(1:  
audit responsibility                                   审计责任 2"&GH1  
audit results                                      审计结果 gIo\^ktW  
audit risk                                          审计风险 h@RpS8!Bi  
audit sampling                                          审计抽样 @$ 7 GrT  
audit sampling techniques                         审计抽样方法，审计抽样技术 kf@JEcKV  
audit strategies                                  审计策略 I\*6 >  
audit summary                                         审计总结，审计小结 qU26i"GHp  
audit team                                         审计小组 =g+}4P
 
audit test                                    审计测试 4,y7a=qf3  
audit trail                                          审计轨迹 suEK;Bk9  
audit work                                        审计工作 X>I3N?5  
audit working paper                                 审计工作底稿 lu P;P&  
audited financial statement                        审计会计报表，已审计财务报表 AJyNlQ  
Auditing Guidelines (the～)                      审计规范指南 7z?;z<VJ  
auditing standards                             审计准则 p]L]=-(qI  
audit-oriented working paper                          (审计)业务类工作底稿 O)jD2X?  
authorisation                                     授权 tz;3  
authorisation of transaction                       交易的授权 l'I:0a 4T  
availability                                         可获得性 sVx
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balance                                      余额；差额；平衡 mZ71_4X#  
balance sheet                                    资产负债表 GDSV:]hL  
bank                                                 银行 Vh~h fj"  
bank account                                    银行账户，银行户头 Pn!~U] A$%  
bank statement                                 银行对账单 ?R]`M_^&u!  
barter transaction                              易货交易，以物换物交易 um%_kX  
basis of audit                                    审计依据 N sdpE?V  
basis of preparation                                (会计报表的)编制基础 2E }vuw=c  
book of account                               账目，账簿 `D ;*.zrA  
borrowing                                         借款，贷款，借债 "t^v;?4  
branch                                              分支，分支机构，分店 <0d2{RQ;  
brought forward                                (账户余额等的)承上年，承上期，承上页 i q`}c |c  
budget                                              预算 _(-jk4 L  
building                                      建筑物；大楼 nI6gd%C  
business conditions                                  业务情况，经营情况 =~ Uhr6Q  
business licence                               (企业等的)营业执照 Y w0,K&  
business relation                                业务关系 i"&FW&W  
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