[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 wZa;cg.-q  
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审计词汇英汉对照 )O- x1U  
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ability to continue as a going concern               持续经营能力 ,.FTw,<  
acceptability                                     可接受性，可接受程度 %Y Rg1UKY  
acceptable level of detection risk                     检查风险的可接受水平 W? UCo6<m  
acceptance of engagement                       接受委托 wI}'wALhA  
accepting the engagement for the first time              首次接受委托 GP1>h.J  
access to asset                                         对资产的接触 \Di~DN1  
according to                                     根据，依据，依照 HHnabSn}{q  
account balance                                账户余额 p>eD{#2  
account for                                       对……进行会计处理，核算；解释 SbnVU[  
accounting                                        会计，会计学 *vAOUqX`x  
accounting advisory serve                        会计咨询服务  (+]k{  
accounting firm                                 会计师事务所 w78Ius,  
accounting information                      会计信息，会计资料 N~>?w#?J  
accounting period                             会计期间 9jPb-I-   
accounting policies                                   会计政策 IPxfjBC+J  
accounting professional bodies                 会计职业组织，会计职业团体 oh@r0`J]x  
accounting records                                   会计记录 9_>4~!x`  
accounting responsibility                           会计责任 `4EOy:a  
accounting service                             会计服务 M<$l&%<`G  
accounting standards                                会计准则 <uTsXv  
Accounting Standards for Business Enterprises       企业会计准则 y]jh*KD[  
accounting system                             会计系统 H9)uni   
accounting treatment                                会计处理 @&ZTEznbyt  
accuracy                                    准确性，精确性 )ql?}  
additional audit procedures                      追加审计程序 Gm2rjpZeq  
addressee                                         收件人，收信人 hYd8}BvA  
Administration of State-owned Assets  (the～)     国有资产管理局 sId5pY!  
administrative laws and regulations                 行政法规 EhFhL4Xdn  
adverse impact                                 不利影响，负面影响 #8z\i2I  
adverse opinion                                反对意见 '6 'XBL?  
advisory group                                  咨询组，顾问组 zRJ y3/>  
agency fee                                        代理费，代理费用 ?3Jh{F_+  
aggregate                                          总计，合计为…… }"&(sYQ*`  
alternation of document and record                 变造文件和记录 Z
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alternative audit procedures                      替代审计程序，备选审计程序 =hs@W)-O  
amend                                              修改，修订
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amortisation                                      摊销 %9D@W*Z  
analytical capacity                             分析能力 yX~[yH+Pn  
analytical procedures                               分析性程序 RrZjC  
annual financial statements                        年度会计报表，年度财务报表 Fp]8f&l8  
appendix                                          附录，附表 `2fuV]FW  
applicable                                         适用的 Ys_YjlMIbl  
applicable laws and regulations                 适用的法规 R$@.{d &:w  
application systems                                  应用系统 ,?d%&3z<a  
apply consistently                              一贯地执行，一贯地实施 |fI%L9  
appropriate                                       适当的，合适的； ,){0y%c#y  
征用，挪用 G2^DukK.  
appropriate authorization                          适当的授权 nDOIE)#  
appropriateness of audit evidence                    审计证据的适当性 ~Op1NE  
approval                                    批准，核准 ]Cz16e&=2  
assertion                                    (会计报表上的)认定；确认 a 2rv4d=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _N:h&uw  
asset                                                 资产，财产 l46F3C|  
asset restructuring                             资产重组 kxmS  
assignment of duties                                 职责的划分 k`AJ$\=  
assistant                                     助理，助理人员 d$TW](Bby  
associated company                                 联属公司，联营公司

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association                                        联合，结合；协会，社团 )g --=w3  
assumption                                       假设，假定 }6bLukv  
at a given date                                         在某一特定时日 CbHNb~  
attestation                                         鉴证，公证 1%@~J\qF  
attestation service                             鉴证服务 LXfiSM{o  
audit adjustment                                审计调整 % *G)*n  
audit areas                                        审计领域 l =yHx\  
audit conclusion                                审计结论 0/ Ht;(  
audit effectiveness                             审计效果 \+uqP:Ty  
audit efficiency                                  审计效率 0hkuBQb\  
audit engagement letter                      审计业务约定书 u .2sB6}  
audit evidence                                          审计证据 mCGcM^21-x  
audit fee                                    审计费 R,\ r{@yrz  
audit files                                          审计档案 kUUq9me&o  
audit findings                                     审计中发现的事项 ~tLR  
audit implementation stage                        审计实施阶段 YzZF^q^I  
audit mark                                        审计标识 `aUp&8{  
audit materiality                                 审计重要性 RrHnDO'  
audit method                                     审计方法 ger<JSL%  
audit objective                                         审计目标，审计目的 UYQ$c }Z5  
audit of financial statements                      会计报表审计，财务报表审计 8[C6LG  
audit opinion                                     审计意见 6\ 3k0z  
audit period                                      被审计期间，被审计年度 2jW>uk 4/i  
audit plan                                          审计计划 rxK0<pWJhx  
audit planning                                    编制审计计划，制定审计计划，审计计划 h 2%:;phH  
audit planning stage                                  审计计划阶段 C'._}\nX  
audit procedure                                审计程序 Z~(XyaN  
audit programme                               审计程序表，具体审计计划 x3s^u~C)(w  
audit report                                       审计报告  {K9E% ,w  
audit report with a disclaimer of opinion           拒绝表示意见审计报告  <yS"c5D6  
audit report with a qualified opinion                 有保留意见的审计报告 PBL^xlg  
audit report with an adverse opinion                否定意见的审计报告 A,{D9-%  
audit report with dual dates                      双重日期审计报告 a+/|O*>#  
audit reporting stage                                 审计报告阶段 doc  
audit responsibility                                   审计责任 'u[o`31.  
audit results                                      审计结果 >t2b?(h/x  
audit risk                                          审计风险 A7C+&I!L  
audit sampling                                          审计抽样 :6?
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audit sampling techniques                         审计抽样方法，审计抽样技术 hPxI& :N  
audit strategies                                  审计策略 [bv@qBL  
audit summary                                         审计总结，审计小结 *?D2gaCta  
audit team                                         审计小组 I
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audit test                                    审计测试 V@:=}*E  
audit trail                                          审计轨迹 3}2 1bL  
audit work                                        审计工作 SSLshY~d  
audit working paper                                 审计工作底稿 wWw/1i :|'  
audited financial statement                        审计会计报表，已审计财务报表 g&TCff  
Auditing Guidelines (the～)                      审计规范指南 dCP Tpm  
auditing standards                             审计准则 uAs*{:4n  
audit-oriented working paper                          (审计)业务类工作底稿 ~5uNw*H  
authorisation                                     授权 ~{YgM/c|dt  
authorisation of transaction                       交易的授权 5"am> $rh  
availability                                         可获得性 Nox
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balance                                      余额；差额；平衡 k6L373e#Q  
balance sheet                                    资产负债表 KN:dm!A  
bank                                                 银行 hZWK5KwT  
bank account                                    银行账户，银行户头 E$tk1SVo  
bank statement                                 银行对账单  hu(K!>{  
barter transaction                              易货交易，以物换物交易 a<'$`z|s  
basis of audit                                    审计依据 |/^aLj^u  
basis of preparation                                (会计报表的)编制基础 Zf v(\SI  
book of account                               账目，账簿 6Y)^)dOi  
borrowing                                         借款，贷款，借债 HoE
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branch                                              分支，分支机构，分店 Gu`Vk/&  
brought forward                                (账户余额等的)承上年，承上期，承上页 'uACoME@  
budget                                              预算 b*F~%K^i$  
building                                      建筑物；大楼 y/I~x+y  
business conditions                                  业务情况，经营情况 P .4b+9Tx  
business licence                               (企业等的)营业执照 q>(u>z!  
business relation                                业务关系 Q(5:~**I  
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