[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 vK z/-9im  
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审计词汇英汉对照 =b2/g[  
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ability to continue as a going concern               持续经营能力 ?]SSmZpk  
acceptability                                     可接受性，可接受程度 7<
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acceptable level of detection risk                     检查风险的可接受水平 < TJzp  
acceptance of engagement                       接受委托 f"j~{b7  
accepting the engagement for the first time              首次接受委托 86$9)UI  
access to asset                                         对资产的接触
t b#. Y  
according to                                     根据，依据，依照 jFfuT9oId  
account balance                                账户余额 ;:NW  
account for                                       对……进行会计处理，核算；解释 c.y8x  
accounting                                        会计，会计学 :G\f(2@  
accounting advisory serve                        会计咨询服务 ~p^&`FA  
accounting firm                                 会计师事务所 )OxcJPo  
accounting information                      会计信息，会计资料 3(l^{YC+[7  
accounting period                             会计期间 /pni_-l*  
accounting policies                                   会计政策 _Vr>/f  
accounting professional bodies                 会计职业组织，会计职业团体 v1wMXOR  
accounting records                                   会计记录 57*`y'CW  
accounting responsibility                           会计责任 'B0= "7  
accounting service                             会计服务 `MtI>x c  
accounting standards                                会计准则 i
bo{!>m  
Accounting Standards for Business Enterprises       企业会计准则 gwwYz]'d>r  
accounting system                             会计系统 Kt5;GUV  
accounting treatment                                会计处理 nS'hdeoW  
accuracy                                    准确性，精确性 R:8\z0"L*  
additional audit procedures                      追加审计程序 ]Gm"U!h*  
addressee                                         收件人，收信人 7jP C{W  
Administration of State-owned Assets  (the～)     国有资产管理局 ,tBb$T)7<  
administrative laws and regulations                 行政法规 6'+;5M!  
adverse impact                                 不利影响，负面影响 ak]:ir`o  
adverse opinion                                反对意见 V*HkFT  
advisory group                                  咨询组，顾问组 _GSl}\  
agency fee                                        代理费，代理费用 f&x7g.I  
aggregate                                          总计，合计为…… !*#2~$:  
alternation of document and record                 变造文件和记录 G*.}EoA  
alternative audit procedures                      替代审计程序，备选审计程序 = rDo
Xm  
amend                                              修改，修订 vqDd][n  
amortisation                                      摊销 CYD&#+o  
analytical capacity                             分析能力 a(- ^ .w  
analytical procedures                               分析性程序 . Z 93S|q  
annual financial statements                        年度会计报表，年度财务报表 , kiyxh^  
appendix                                          附录，附表 /~RY{ c@#L  
applicable                                         适用的 uR#aO''  
applicable laws and regulations                 适用的法规 NVqJN$z  
application systems                                  应用系统 T 2Uu/^  
apply consistently                              一贯地执行，一贯地实施 znm3b8ns  
appropriate                                       适当的，合适的； wJ 0KI[p(S  
征用，挪用 t;g=@o9YA  
appropriate authorization                          适当的授权 @T>\pP]o  
appropriateness of audit evidence                    审计证据的适当性 (/6~*<ZGT  
approval                                    批准，核准 F\LAw#IJ  
assertion                                    (会计报表上的)认定；确认 QnHb*4<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 xLID@9Hbu  
asset                                                 资产，财产 -%R3YU3  
asset restructuring                             资产重组 4}C^s\?z  
assignment of duties                                 职责的划分 fGK=lT$  
assistant                                     助理，助理人员 l-?B1gd,l  
associated company                                 联属公司，联营公司 ~MuD`a7#G  
association                                        联合，结合；协会，社团 Yi?X|
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assumption                                       假设，假定 v[-.]b*5A$  
at a given date                                         在某一特定时日 -B+Pl*  
attestation                                         鉴证，公证 \53(D7+  
attestation service                             鉴证服务 9@'^}c#  
audit adjustment                                审计调整 W@"s~I6  
audit areas                                        审计领域 |a||oyrN  
audit conclusion                                审计结论 ST'eJ5P7!5  
audit effectiveness                             审计效果 J/OG\}  
audit efficiency                                  审计效率 u`K)dH,  
audit engagement letter                      审计业务约定书 'E _M,Y  
audit evidence                                          审计证据 dXwfOC\\  
audit fee                                    审计费 k :KN32%  
audit files                                          审计档案 2L\}
 
audit findings                                     审计中发现的事项 qIXo_H&\C  
audit implementation stage                        审计实施阶段 +OEheG8  
audit mark                                        审计标识 x?5D>M/Y  
audit materiality                                 审计重要性 j%_{tB  
audit method                                     审计方法 Q}/2\Q=)j  
audit objective                                         审计目标，审计目的 uP;qs8  
audit of financial statements                      会计报表审计，财务报表审计 -
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audit opinion                                     审计意见 )1E[CIaXK  
audit period                                      被审计期间，被审计年度 1W@ C]n4  
audit plan                                          审计计划 {lNvKm)w  
audit planning                                    编制审计计划，制定审计计划，审计计划 c~, OU7[  
audit planning stage                                  审计计划阶段 c4\N
uy  
audit procedure                                审计程序 W>^WNo3YQ$  
audit programme                               审计程序表，具体审计计划 |DB7o+4  
audit report                                       审计报告 45?aV@  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 Dm^Bk?#(  
audit report with a qualified opinion                 有保留意见的审计报告 jFE1k(2e  
audit report with an adverse opinion                否定意见的审计报告 $_ &Lp\  
audit report with dual dates                      双重日期审计报告 |<:Owd=  
audit reporting stage                                 审计报告阶段 kK62yz,  
audit responsibility                                   审计责任 3c%dErch  
audit results                                      审计结果 B<V8:vOam  
audit risk                                          审计风险 .N:& {$o:  
audit sampling                                          审计抽样 1$+-?:i C  
audit sampling techniques                         审计抽样方法，审计抽样技术 [.ya&E) x  
audit strategies                                  审计策略 *F4"mr|\  
audit summary                                         审计总结，审计小结  Rix|LKk{  
audit team                                         审计小组 NA=I7I@  
audit test                                    审计测试 VXfp=JE  
audit trail                                          审计轨迹 [m*E[0Hu  
audit work                                        审计工作 ON.1'Wk?  
audit working paper                                 审计工作底稿 ca@?-)  
audited financial statement                        审计会计报表，已审计财务报表 \E}YtN#  
Auditing Guidelines (the～)                      审计规范指南 G@.TE7a2Z  
auditing standards                             审计准则 zYCS K~-GW  
audit-oriented working paper                          (审计)业务类工作底稿 vOF"p4 ^3  
authorisation                                     授权 9Q*T'+V  
authorisation of transaction                       交易的授权 XWuHH;~*L  
availability                                         可获得性 E((U=P}+g  
B {jK:hQX  
balance                                      余额；差额；平衡 W`vgH/lSnZ  
balance sheet                                    资产负债表 L lNd97Z  
bank                                                 银行 3?n2/p 7=  
bank account                                    银行账户，银行户头 {/u}  
bank statement                                 银行对账单 *_qLLJg  
barter transaction                              易货交易，以物换物交易 mi`jY0e2  
basis of audit                                    审计依据 w$`[C+L  
basis of preparation                                (会计报表的)编制基础 SJ
 ay  
book of account                               账目，账簿 p-qt?A  
borrowing                                         借款，贷款，借债 [B2g{8{!  
branch                                              分支，分支机构，分店 REK(^1 h  
brought forward                                (账户余额等的)承上年，承上期，承上页 "ZHA.M]`
 
budget                                              预算 WP}NHz4H  
building                                      建筑物；大楼 )XFaVkQ}  
business conditions                                  业务情况，经营情况 1:.I0x!  
business licence                               (企业等的)营业执照 +N3f{-{"Yo  
business relation                                业务关系 &"R`:`XF  
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