[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 t^7}j4lk  
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审计词汇英汉对照 y>& s;  
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ability to continue as a going concern               持续经营能力 J:0`*7  
acceptability                                     可接受性，可接受程度 _nec6=S6(  
acceptable level of detection risk                     检查风险的可接受水平 [~k!wipK  
acceptance of engagement                       接受委托 2 5Ia  
accepting the engagement for the first time              首次接受委托 >(a[b @[K  
access to asset                                         对资产的接触 6IKi*}  
according to                                     根据，依据，依照 ZvSEa{
  
account balance                                账户余额 +uMK_ds~  
account for                                       对……进行会计处理，核算；解释 K&;/hdS=F  
accounting                                        会计，会计学 %=5m!
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accounting advisory serve                        会计咨询服务 DhT8Kh{
 
accounting firm                                 会计师事务所 RT"JAJTi/  
accounting information                      会计信息，会计资料 e4-7&8N+  
accounting period                             会计期间 a@N 1"O  
accounting policies                                   会计政策 ^2uT!<2  
accounting professional bodies                 会计职业组织，会计职业团体 |L~RC  
accounting records                                   会计记录 0yL%Pjn6  
accounting responsibility                           会计责任 L[lS >4eN  
accounting service                             会计服务 )`}4rD^b  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 yVH>Q-{  
accounting system                             会计系统 WP4"$W
 
accounting treatment                                会计处理 Y{ w9D`}  
accuracy                                    准确性，精确性 P RN%4G  
additional audit procedures                      追加审计程序 WR}<^ax  
addressee                                         收件人，收信人 W"1=K]B  
Administration of State-owned Assets  (the～)     国有资产管理局 s^GE>rf  
administrative laws and regulations                 行政法规 c)zwyBz  
adverse impact                                 不利影响，负面影响 pGsu#`t  
adverse opinion                                反对意见 }Pj;9ivz  
advisory group                                  咨询组，顾问组  o*xft6U  
agency fee                                        代理费，代理费用 6<9gVh<=w  
aggregate                                          总计，合计为…… G/&Wc2k  
alternation of document and record                 变造文件和记录 YBQ{/"v%|
 
alternative audit procedures                      替代审计程序，备选审计程序 d.p%jVO)"  
amend                                              修改，修订 lVS.XQ2<  
amortisation                                      摊销 . <.#g+  
analytical capacity                             分析能力 "K#zY~>L  
analytical procedures                               分析性程序 wE#z)2? `\  
annual financial statements                        年度会计报表，年度财务报表 )
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appendix                                          附录，附表 a/U4pSug  
applicable                                         适用的 S0tPnwco[~  
applicable laws and regulations                 适用的法规 >\Ml\CyL  
application systems                                  应用系统 2w>yW]  
apply consistently                              一贯地执行，一贯地实施 "SU O2-Gj  
appropriate                                       适当的，合适的； "sUmke-#  
征用，挪用 u-HBmL  
appropriate authorization                          适当的授权 ~P!%i9e_  
appropriateness of audit evidence                    审计证据的适当性 b!z kQ?h  
approval                                    批准，核准 BS+=*3J  
assertion                                    (会计报表上的)认定；确认 fk(h*L|sI  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 X!f` !tZ:{  
asset                                                 资产，财产 $@<cZ4  
asset restructuring                             资产重组 C7_#D O6"  
assignment of duties                                 职责的划分 3Hkb)Wu  
assistant                                     助理，助理人员 Mtq^6`JJ'  
associated company                                 联属公司，联营公司 h|[oQ8)  
association                                        联合，结合；协会，社团 01vKx)f  
assumption                                       假设，假定 `_>44!M  
at a given date                                         在某一特定时日 N3?h
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attestation                                         鉴证，公证 oPR?Ar  
attestation service                             鉴证服务 YUQKy 2  
audit adjustment                                审计调整 N6%M+R/Q  
audit areas                                        审计领域 '
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audit conclusion                                审计结论 y!jq!faqt  
audit effectiveness                             审计效果 t? [8k&Z  
audit efficiency                                  审计效率 z#\YA]1  
audit engagement letter                      审计业务约定书 S3> <zGYk  
audit evidence                                          审计证据 T&s}~S=m  
audit fee                                    审计费 f}VIkx]X"  
audit files                                          审计档案 Y%@a~|  
audit findings                                     审计中发现的事项 9AHxa  
audit implementation stage                        审计实施阶段 [PL]!\NJ  
audit mark                                        审计标识 p]J0A ^VV  
audit materiality                                 审计重要性 E<L6/ rG  
audit method                                     审计方法 #iP5@:!Wm~  
audit objective                                         审计目标，审计目的 #]lK!:  
audit of financial statements                      会计报表审计，财务报表审计 XJZS}Z7h  
audit opinion                                     审计意见 (GbZt{.  
audit period                                      被审计期间，被审计年度 JId|LHf*P  
audit plan                                          审计计划 lH%-#2]  
audit planning                                    编制审计计划，制定审计计划，审计计划 |TCg`ZS`cZ  
audit planning stage                                  审计计划阶段 GbJVw\5Z*  
audit procedure                                审计程序 )UAkg  
audit programme                               审计程序表，具体审计计划 nsyeid*  
audit report                                       审计报告 S~Yu;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 L<_zQ  
audit report with a qualified opinion                 有保留意见的审计报告 0M|Jvw'n|  
audit report with an adverse opinion                否定意见的审计报告 g0A,VX:2  
audit report with dual dates                      双重日期审计报告 _4~q&?}V  
audit reporting stage                                 审计报告阶段 ]TIBy "3  
audit responsibility                                   审计责任 T/TMi&:?.  
audit results                                      审计结果 FP9FE `x  
audit risk                                          审计风险 XcM.<Dn3  
audit sampling                                          审计抽样 |J^$3RX  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^6FU]  
audit strategies                                  审计策略 )A:|8m  
audit summary                                         审计总结，审计小结 "wj-Qgz  
audit team                                         审计小组 b]@@
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audit test                                    审计测试 f%Vdao[  
audit trail                                          审计轨迹 Vl%jpjqP  
audit work                                        审计工作 6'qu[~}Q  
audit working paper                                 审计工作底稿  2*}qQ0J  
audited financial statement                        审计会计报表，已审计财务报表 >PoVK{&y  
Auditing Guidelines (the～)                      审计规范指南 1$1P9x@H  
auditing standards                             审计准则 ^ 9FRI9
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audit-oriented working paper                          (审计)业务类工作底稿 tW}At  
authorisation                                     授权 -VkPy<)  
authorisation of transaction                       交易的授权 xoyH5ZK@  
availability                                         可获得性 GNab\M.  
B T9&bY>f?  
balance                                      余额；差额；平衡 JFh_ 3r'  
balance sheet                                    资产负债表 hvOl9W>
 
bank                                                 银行 7V-'><)gI  
bank account                                    银行账户，银行户头 J:oAzBFpA  
bank statement                                 银行对账单 |}naI_Qudv  
barter transaction                              易货交易，以物换物交易 CCU<t Q  
basis of audit                                    审计依据 ^Bu55q  
basis of preparation                                (会计报表的)编制基础 Ff{dOV.i  
book of account                               账目，账簿 z 3N'Xk  
borrowing                                         借款，贷款，借债 ZOY zCc(d  
branch                                              分支，分支机构，分店 d{ *e0  
brought forward                                (账户余额等的)承上年，承上期，承上页 {`=k$1
  
budget                                              预算 FgTWym_  
building                                      建筑物；大楼 y]b&3&  
business conditions                                  业务情况，经营情况 OGAC[s~V  
business licence                               (企业等的)营业执照 #0'%51Jcl  
business relation                                业务关系 V
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