[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 b~khb!]  
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审计词汇英汉对照 :G/T{87H  
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ability to continue as a going concern               持续经营能力 -r%3"C=m  
acceptability                                     可接受性，可接受程度 H pHXt78  
acceptable level of detection risk                     检查风险的可接受水平 YQb43Sh`  
acceptance of engagement                       接受委托 -
nbo[K  
accepting the engagement for the first time              首次接受委托 v(+9&  
access to asset                                         对资产的接触 n\f
8%z  
according to                                     根据，依据，依照 -!OFt}  
account balance                                账户余额 Nwu,:}T  
account for                                       对……进行会计处理，核算；解释 |!VSed#FSn  
accounting                                        会计，会计学 Y
#9dVUS  
accounting advisory serve                        会计咨询服务 "0JG96&\  
accounting firm                                 会计师事务所 J?d&+mt  
accounting information                      会计信息，会计资料 6I0
G.N  
accounting period                             会计期间 & 5!.!Z3  
accounting policies                                   会计政策 &tT*GjPwg;  
accounting professional bodies                 会计职业组织，会计职业团体 P&

Vqr  
accounting records                                   会计记录 Tw|cgB  
accounting responsibility                           会计责任 PNwXZ/N%  
accounting service                             会计服务 /%w9F  
accounting standards                                会计准则 _`4jzJ*  
Accounting Standards for Business Enterprises       企业会计准则 )/BI
:)  
accounting system                             会计系统 N"X;aVFs_  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 p>w{.hC@  
additional audit procedures                      追加审计程序 ][b_l(r$?  
addressee                                         收件人，收信人 h,-8( S  
Administration of State-owned Assets  (the～)     国有资产管理局 8]!%mrS  
administrative laws and regulations                 行政法规 )24c(  
adverse impact                                 不利影响，负面影响 Bvke@|]kW  
adverse opinion                                反对意见 %UEV['=  
advisory group                                  咨询组，顾问组 dd+[FU  
agency fee                                        代理费，代理费用 0G-M.s}A  
aggregate                                          总计，合计为…… F9DY\EI  
alternation of document and record                 变造文件和记录 9>y6zFTV  
alternative audit procedures                      替代审计程序，备选审计程序 $3aq+w:  
amend                                              修改，修订 7Sc._G{[%  
amortisation                                      摊销 II!Nr{A  
analytical capacity                             分析能力 E'| @hL-jn  
analytical procedures                               分析性程序 }pP<+U  
annual financial statements                        年度会计报表，年度财务报表 m&EJ@
,H  
appendix                                          附录，附表 pkd#SY  
applicable                                         适用的 2hOr#I$/  
applicable laws and regulations                 适用的法规 O>YXvu  
application systems                                  应用系统 fmuAX w>  
apply consistently                              一贯地执行，一贯地实施 o) _;cCr)q  
appropriate                                       适当的，合适的； FBn`sS8hH  
征用，挪用 a<-'4D/  
appropriate authorization                          适当的授权 [i7Ug.Oi"  
appropriateness of audit evidence                    审计证据的适当性 C_>dJYM  
approval                                    批准，核准 cR0+`&  
assertion                                    (会计报表上的)认定；确认 ghXh nxG  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 }O+F#/6  
asset                                                 资产，财产 C
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asset restructuring                             资产重组  2=X\G~a  
assignment of duties                                 职责的划分 r^<W$-#  
assistant                                     助理，助理人员 ET;=o+\d  
associated company                                 联属公司，联营公司 QfI=  
association                                        联合，结合；协会，社团 y#[PQT  
assumption                                       假设，假定 %_*q'6K  
at a given date                                         在某一特定时日 !{
@!:m3w  
attestation                                         鉴证，公证 v!oXcHK/  
attestation service                             鉴证服务 < * ) u\A  
audit adjustment                                审计调整 p=T,JAIt  
audit areas                                        审计领域 0~qnwe[g}  
audit conclusion                                审计结论 39s%CcI`k  
audit effectiveness                             审计效果 SKx&t-  
audit efficiency                                  审计效率 }@-4*5P3  
audit engagement letter                      审计业务约定书 Isa]5>  
audit evidence                                          审计证据 Rk
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audit fee                                    审计费 "Dbjp5_  
audit files                                          审计档案 OidF{I*O  
audit findings                                     审计中发现的事项 tx=~bm"*?  
audit implementation stage                        审计实施阶段 Z4U8~i  
audit mark                                        审计标识 N O|&nqq,>  
audit materiality                                 审计重要性 t/?x#X  
audit method                                     审计方法 BdHLow  
audit objective                                         审计目标，审计目的 MjIp~?*

 
audit of financial statements                      会计报表审计，财务报表审计 V #!ftu#c?  
audit opinion                                     审计意见
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audit period                                      被审计期间，被审计年度 f_}FYeg  
audit plan                                          审计计划 \IZfp=On  
audit planning                                    编制审计计划，制定审计计划，审计计划 :G
#>):  
audit planning stage                                  审计计划阶段 2=pVX  
audit procedure                                审计程序 k@qn'Zi  
audit programme                               审计程序表，具体审计计划 Go>_4)jy  
audit report                                       审计报告 (uBevU\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |2,'QTm=  
audit report with a qualified opinion                 有保留意见的审计报告 j(Tt-a("z  
audit report with an adverse opinion                否定意见的审计报告 ZU%7m_zO  
audit report with dual dates                      双重日期审计报告 b<UZDyN~  
audit reporting stage                                 审计报告阶段 8$ dJh]\Y  
audit responsibility                                   审计责任 2" (vjnfH  
audit results                                      审计结果 rYI 9?q  
audit risk                                          审计风险 ZJz6{cY  
audit sampling                                          审计抽样 S:qML]RO  
audit sampling techniques                         审计抽样方法，审计抽样技术 oi4tj.!J  
audit strategies                                  审计策略 ;IX3w:Aw  
audit summary                                         审计总结，审计小结 AhOvI{  
audit team                                         审计小组 +(d\`{A  
audit test                                    审计测试 Hd(|fc{2  
audit trail                                          审计轨迹 9;3f`DK@2k  
audit work                                        审计工作 D4?qw$"  
audit working paper                                 审计工作底稿 C!N&uNp@s  
audited financial statement                        审计会计报表，已审计财务报表 eJ0PSW/4l  
Auditing Guidelines (the～)                      审计规范指南 uVJ;1H!  
auditing standards                             审计准则 g`)2I+L7  
audit-oriented working paper                          (审计)业务类工作底稿 ax7]>Z=%d"  
authorisation                                     授权 yw'b^D/  
authorisation of transaction                       交易的授权 v%t "N  
availability                                         可获得性 SdF*"]t  
B RH+3x7l  
balance                                      余额；差额；平衡 .Y.\D\>
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balance sheet                                    资产负债表 Jt6~L5[_s  
bank                                                 银行 D.G+*h@ g  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 3rX5haD\  
barter transaction                              易货交易，以物换物交易 oWGtKtDhH  
basis of audit                                    审计依据 b?U!<s.  
basis of preparation                                (会计报表的)编制基础 Yrp WGK520  
book of account                               账目，账簿 Yv!%Is  
borrowing                                         借款，贷款，借债 NNC@?A7  
branch                                              分支，分支机构，分店 Cs$wgm*  
brought forward                                (账户余额等的)承上年，承上期，承上页 A@^e4\  
budget                                              预算 BR5r
K  
building                                      建筑物；大楼 $Oa}U3  
business conditions                                  业务情况，经营情况 HpI[Af}l  
business licence                               (企业等的)营业执照 M/ @1;a@\  
business relation                                业务关系 2T!pFcc  
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