[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 >,y QG+  
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审计词汇英汉对照 ~!uK;hI  
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ability to continue as a going concern               持续经营能力 z6Hl+nq B  
acceptability                                     可接受性，可接受程度 O 8fh'
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acceptable level of detection risk                     检查风险的可接受水平 Qejzp/2  
acceptance of engagement                       接受委托 #(A>yW702  
accepting the engagement for the first time              首次接受委托 bySw#h_  
access to asset                                         对资产的接触
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according to                                     根据，依据，依照 [~;9Mi.XL  
account balance                                账户余额 vu1:8j  
account for                                       对……进行会计处理，核算；解释 jjwY{jV  
accounting                                        会计，会计学 4v{gc/g  
accounting advisory serve                        会计咨询服务 t &ucq Y  
accounting firm                                 会计师事务所 :jhJpm1Xq  
accounting information                      会计信息，会计资料 1b't"i M  
accounting period                             会计期间 4iw+3 Q|  
accounting policies                                   会计政策 4~ iKo  
accounting professional bodies                 会计职业组织，会计职业团体 lKa}Bcd  
accounting records                                   会计记录 )S5Q5"j&=f  
accounting responsibility                           会计责任 d) > if<o  
accounting service                             会计服务 sQ_{zOUPh  
accounting standards                                会计准则 Nc7YMxk'H  
Accounting Standards for Business Enterprises       企业会计准则 S2Wxf>bt2  
accounting system                             会计系统 1ptPey  
accounting treatment                                会计处理 {:? -)Xq  
accuracy                                    准确性，精确性 @1kA%LLK  
additional audit procedures                      追加审计程序 ptsi\ 7BG  
addressee                                         收件人，收信人 ul:jn]S*  
Administration of State-owned Assets  (the～)     国有资产管理局 ;Z8
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administrative laws and regulations                 行政法规 5ecqJ  
adverse impact                                 不利影响，负面影响 :${Lm&J  
adverse opinion                                反对意见 Xl}>mbB  
advisory group                                  咨询组，顾问组 sqkPC_;A  
agency fee                                        代理费，代理费用 {% ;tN`{M  
aggregate                                          总计，合计为…… m7d? SU  
alternation of document and record                 变造文件和记录 ~UL;O\-b0  
alternative audit procedures                      替代审计程序，备选审计程序 a|OX
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amend                                              修改，修订 h<}4mo_$  
amortisation                                      摊销 "eBpSV>nnQ  
analytical capacity                             分析能力 2"1 3!s  
analytical procedures                               分析性程序 z S^:Ng5  
annual financial statements                        年度会计报表，年度财务报表 M,7v}[Tbl  
appendix                                          附录，附表 p^^<BjkQ  
applicable                                         适用的 Xp%JPI {  
applicable laws and regulations                 适用的法规 =i `o+H  
application systems                                  应用系统 a*o=,!  
apply consistently                              一贯地执行，一贯地实施 QupCr/Hs  
appropriate                                       适当的，合适的； )WD<Q x&  
征用，挪用 Xo'_|-N+  
appropriate authorization                          适当的授权 4Sw)IU~K(  
appropriateness of audit evidence                    审计证据的适当性 WJl&Vyl2FL  
approval                                    批准，核准 oo<,hOv  
assertion                                    (会计报表上的)认定；确认 SkS vu}  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 yQh":"$k  
asset                                                 资产，财产 l.FkX  
asset restructuring                             资产重组 9CxU:
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assignment of duties                                 职责的划分 Y68oBUd_E  
assistant                                     助理，助理人员 $
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associated company                                 联属公司，联营公司 yV_aza  
association                                        联合，结合；协会，社团 2jaR_``=:  
assumption                                       假设，假定 2y ,f  
at a given date                                         在某一特定时日 0<
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attestation                                         鉴证，公证 GsxrqIaD  
attestation service                             鉴证服务 eAPGy-  
audit adjustment                                审计调整 '(~+ \  
audit areas                                        审计领域 JZ9w!)U
 
audit conclusion                                审计结论 J](AJkGzK  
audit effectiveness                             审计效果 LKTIwb>  
audit efficiency                                  审计效率 iz&)FuOr  
audit engagement letter                      审计业务约定书 Fq9AO~z  
audit evidence                                          审计证据 =M>pL+#  
audit fee                                    审计费 yX/ 9jk  
audit files                                          审计档案 `cCsJm$V"  
audit findings                                     审计中发现的事项 Q.@9"&)t  
audit implementation stage                        审计实施阶段 <-FAF:6$@@  
audit mark                                        审计标识 TU^UR}=lP  
audit materiality                                 审计重要性 A-qdTJP  
audit method                                     审计方法 0]fzjiaGt  
audit objective                                         审计目标，审计目的 Il,2^54q  
audit of financial statements                      会计报表审计，财务报表审计 5hg:@i',  
audit opinion                                     审计意见 8-+Ce;h  
audit period                                      被审计期间，被审计年度 KHI-m9(  
audit plan                                          审计计划 ]*D=^kA0[  
audit planning                                    编制审计计划，制定审计计划，审计计划 1@egAo)  
audit planning stage                                  审计计划阶段  lEh;MJ  
audit procedure                                审计程序 Etj@wy/E  
audit programme                               审计程序表，具体审计计划 9aH V~5  
audit report                                       审计报告 :H@Q`g u  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 nd
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audit report with a qualified opinion                 有保留意见的审计报告 %`?IY<  
audit report with an adverse opinion                否定意见的审计报告 <Y9%oJn%  
audit report with dual dates                      双重日期审计报告 C%vR!Az  
audit reporting stage                                 审计报告阶段 `O5wM\Z  
audit responsibility                                   审计责任 9'Le}`Gf  
audit results                                      审计结果 )w4i0Xw^C:  
audit risk                                          审计风险 iz.J._&  
audit sampling                                          审计抽样 ]QlgVw,  
audit sampling techniques                         审计抽样方法，审计抽样技术 ,( u-x!  
audit strategies                                  审计策略 EyO=M~nsS  
audit summary                                         审计总结，审计小结 GHWi
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audit team                                         审计小组 Arc6d5Q  
audit test                                    审计测试 >k }ea5+  
audit trail                                          审计轨迹 H`d595<=i;  
audit work                                        审计工作 P%2aOsD0  
audit working paper                                 审计工作底稿 TF R8  
audited financial statement                        审计会计报表，已审计财务报表 NwP !.  
Auditing Guidelines (the～)                      审计规范指南 i&=I5
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auditing standards                             审计准则 {<+B>6^  
audit-oriented working paper                          (审计)业务类工作底稿 LDc?/ Z1  
authorisation                                     授权 C9OEB6  
authorisation of transaction                       交易的授权 :7>oFz  
availability                                         可获得性 ^hiIMqY_{`  
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balance                                      余额；差额；平衡 'guXdX]Gu  
balance sheet                                    资产负债表 {%Cb0Zh  
bank                                                 银行 >}?jOB  
bank account                                    银行账户，银行户头 ,a 2(h  
bank statement                                 银行对账单 >>bsr#aJ  
barter transaction                              易货交易，以物换物交易 =S+*=jA  
basis of audit                                    审计依据 Mu: y9o95  
basis of preparation                                (会计报表的)编制基础 Fj;];1nt  
book of account                               账目，账簿 vxE#6  
borrowing                                         借款，贷款，借债 )cP&c=  
branch                                              分支，分支机构，分店 8z1#Q#5  
brought forward                                (账户余额等的)承上年，承上期，承上页 J'}G~rB<<  
budget                                              预算 #!?jxfsFa  
building                                      建筑物；大楼 X} {z7[  
business conditions                                  业务情况，经营情况 O2{~Q{p  
business licence                               (企业等的)营业执照 L)(JaZy V5  
business relation                                业务关系 hQ7-m.UZw  
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