[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 ''YjeX  
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审计词汇英汉对照 @=1``z#  
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ability to continue as a going concern               持续经营能力 r $2   
acceptability                                     可接受性，可接受程度 gWPa8q<b  
acceptable level of detection risk                     检查风险的可接受水平 < us{4%  
acceptance of engagement                       接受委托 (`xnA~BN  
accepting the engagement for the first time              首次接受委托 S!cXc/H-R  
access to asset                                         对资产的接触 bS6Yi)p  
according to                                     根据，依据，依照 U]$3NIe  
account balance                                账户余额 a"4 6_>  
account for                                       对……进行会计处理，核算；解释 P ie!Su`  
accounting                                        会计，会计学 U0T N8O}Z  
accounting advisory serve                        会计咨询服务 #{1fb%L{i  
accounting firm                                 会计师事务所 1=.?KAXR  
accounting information                      会计信息，会计资料 oPBjsQ  
accounting period                             会计期间 JR)rp3o-  
accounting policies                                   会计政策 Uc2#so$9  
accounting professional bodies                 会计职业组织，会计职业团体 RkM!BcB  
accounting records                                   会计记录 /L^dHI]Q  
accounting responsibility                           会计责任 55\
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accounting service                             会计服务 7F~+z7(h  
accounting standards                                会计准则 YJ$ =`lIM  
Accounting Standards for Business Enterprises       企业会计准则 [t
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accounting system                             会计系统 S\(_"xJPp  
accounting treatment                                会计处理 U @|_5[nl  
accuracy                                    准确性，精确性 e:<> Yq+  
additional audit procedures                      追加审计程序 ^Quy64M  
addressee                                         收件人，收信人 T(DE^E@a  
Administration of State-owned Assets  (the～)     国有资产管理局 4N&}hOM'S  
administrative laws and regulations                 行政法规 E .5xzY  
adverse impact                                 不利影响，负面影响 \eCdGx?  
adverse opinion                                反对意见 470Pig>I8  
advisory group                                  咨询组，顾问组 \9^@,kfP  
agency fee                                        代理费，代理费用 *Yw6UCO  
aggregate                                          总计，合计为…… AtI,&S#{  
alternation of document and record                 变造文件和记录 ~O6=dR  
alternative audit procedures                      替代审计程序，备选审计程序 %#~Wk|8} Q  
amend                                              修改，修订 ;*p}~#2  
amortisation                                      摊销 (Bz(KyD[  
analytical capacity                             分析能力 iqeGy&F-  
analytical procedures                               分析性程序 &@+;]t  
annual financial statements                        年度会计报表，年度财务报表 rB]/N,R  
appendix                                          附录，附表 4NIfQYC.  
applicable                                         适用的 v]~[~\|a  
applicable laws and regulations                 适用的法规 ix;8S=eP~{  
application systems                                  应用系统 S8l+WF4q  
apply consistently                              一贯地执行，一贯地实施 /Y:
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appropriate                                       适当的，合适的； |1o]d$3m  
征用，挪用 5]E5V@C
 
appropriate authorization                          适当的授权 lRb)Tz6SE  
appropriateness of audit evidence                    审计证据的适当性 it$~uP |  
approval                                    批准，核准 ZUycJ-[  
assertion                                    (会计报表上的)认定；确认 Yi`.zm  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 _[W=1bGJ  
asset                                                 资产，财产 -/X-.#}-  
asset restructuring                             资产重组 syF/jWM5  
assignment of duties                                 职责的划分 ^&Bye?`5  
assistant                                     助理，助理人员 @Klj!2cv$  
associated company                                 联属公司，联营公司 Eh+ lLtZ  
association                                        联合，结合；协会，社团 CfU)+20  
assumption                                       假设，假定
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at a given date                                         在某一特定时日 #~b9H05D  
attestation                                         鉴证，公证 )
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attestation service                             鉴证服务 tR3hbL$W  
audit adjustment                                审计调整 P\JpE  
audit areas                                        审计领域 0W)_5f&  
audit conclusion                                审计结论 ]+AI:  
audit effectiveness                             审计效果 t
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audit efficiency                                  审计效率 myXV~6R 3  
audit engagement letter                      审计业务约定书 F3q5!1  
audit evidence                                          审计证据 8Bhng;jX  
audit fee                                    审计费 L@wnzt  
audit files                                          审计档案 =LRUasF  
audit findings                                     审计中发现的事项 yAOC<d9 E  
audit implementation stage                        审计实施阶段 3;A1[E6K  
audit mark                                        审计标识 ?~!h N,h  
audit materiality                                 审计重要性 Nn$$yUkMX  
audit method                                     审计方法 w

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audit objective                                         审计目标，审计目的 0*q:p`OLw*  
audit of financial statements                      会计报表审计，财务报表审计 _R]h]<TQ  
audit opinion                                     审计意见 X*T9`]l6  
audit period                                      被审计期间，被审计年度 &>-Cz%IV  
audit plan                                          审计计划 3]'3{@{}H  
audit planning                                    编制审计计划，制定审计计划，审计计划 -Je+7#P1  
audit planning stage                                  审计计划阶段 ]n+:lsiV  
audit procedure                                审计程序 f*Kipg p  
audit programme                               审计程序表，具体审计计划 k@w&$M{tPF  
audit report                                       审计报告 IAfYlS#<yD  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 |:\h3M  
audit report with a qualified opinion                 有保留意见的审计报告 -I -wdyDr  
audit report with an adverse opinion                否定意见的审计报告 ;RU)Q)a)  
audit report with dual dates                      双重日期审计报告 "783F:mPh  
audit reporting stage                                 审计报告阶段 <C&UDj  
audit responsibility                                   审计责任 X@arUs
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audit results                                      审计结果 :!%oQQO  
audit risk                                          审计风险 $z<CkMP!U7  
audit sampling                                          审计抽样 H Q2-20  
audit sampling techniques                         审计抽样方法，审计抽样技术 k
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audit strategies                                  审计策略 Ct B> s7  
audit summary                                         审计总结，审计小结
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audit team                                         审计小组 (nBsf1l  
audit test                                    审计测试 U}UIbJD*=  
audit trail                                          审计轨迹 l6i 2!&8P%  
audit work                                        审计工作 D!:Qy@Zw  
audit working paper                                 审计工作底稿 `p!.K9r7  
audited financial statement                        审计会计报表，已审计财务报表 lB-Njr  
Auditing Guidelines (the～)                      审计规范指南 PgVM> _nHk  
auditing standards                             审计准则 !
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audit-oriented working paper                          (审计)业务类工作底稿 C. Sb4i*  
authorisation                                     授权 ]Y3ALQr!  
authorisation of transaction                       交易的授权 u", [ulP  
availability                                         可获得性 ;G w5
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balance                                      余额；差额；平衡 "DUL} "5T  
balance sheet                                    资产负债表 46mu,v  
bank                                                 银行 zP5HTEz  
bank account                                    银行账户，银行户头 UPbG_ #"wZ  
bank statement                                 银行对账单 'HOt?lpu!  
barter transaction                              易货交易，以物换物交易 Jap v<lV%  
basis of audit                                    审计依据 y_\d[  
basis of preparation                                (会计报表的)编制基础 [9w8oNg0  
book of account                               账目，账簿 n|(Y?`(  
borrowing                                         借款，贷款，借债 2 ^|*M@3r  
branch                                              分支，分支机构，分店 +jHL==W&  
brought forward                                (账户余额等的)承上年，承上期，承上页 p}C3<
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budget                                              预算 W{k}ogI;  
building                                      建筑物；大楼 '06[@Cw  
business conditions                                  业务情况，经营情况 0n5N-b?G-@  
business licence                               (企业等的)营业执照 hGPjH=^EM  
business relation                                业务关系 yM>c**9  
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