[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 ]QC9y:3  
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审计词汇英汉对照 (yrN-M4~t  
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ability to continue as a going concern               持续经营能力 A(eB\ qG  
acceptability                                     可接受性，可接受程度 "w&IO}j;=  
acceptable level of detection risk                     检查风险的可接受水平 ?7=c`  
acceptance of engagement                       接受委托 7f] qCZ<0V  
accepting the engagement for the first time              首次接受委托 &cGa~
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access to asset                                         对资产的接触 =j~BAS*"  
according to                                     根据，依据，依照 t =V| '  
account balance                                账户余额 w)N~u%  
account for                                       对……进行会计处理，核算；解释 Gr-~&pm  
accounting                                        会计，会计学 ]
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accounting advisory serve                        会计咨询服务 `%A vn<  
accounting firm                                 会计师事务所 R_^0Un([  
accounting information                      会计信息，会计资料 5o6 X.sC8e  
accounting period                             会计期间 ) >te|@}o  
accounting policies                                   会计政策 <$(y6+lY  
accounting professional bodies                 会计职业组织，会计职业团体 %@9c'6  
accounting records                                   会计记录 J6J">  
accounting responsibility                           会计责任 ee/3=/H|;  
accounting service                             会计服务 `=V p 0tPI  
accounting standards                                会计准则 "%}24t%  
Accounting Standards for Business Enterprises       企业会计准则 Ptm=c6H('  
accounting system                             会计系统 o_8Wnx^  
accounting treatment                                会计处理 ?lE&ow  
accuracy                                    准确性，精确性 p$=Z0p4%LL  
additional audit procedures                      追加审计程序 3{)!T;Wd  
addressee                                         收件人，收信人 fUMjLA|*I<  
Administration of State-owned Assets  (the～)     国有资产管理局 ! \VzX  
administrative laws and regulations                 行政法规 H +'6*akV  
adverse impact                                 不利影响，负面影响 &@K6;T  
adverse opinion                                反对意见 cO$xT;kK  
advisory group                                  咨询组，顾问组 3xk_ZK82  
agency fee                                        代理费，代理费用 dGgltY  
aggregate                                          总计，合计为…… h0R.c|g[  
alternation of document and record                 变造文件和记录 en>n\;U  
alternative audit procedures                      替代审计程序，备选审计程序 Mz6\T'rC  
amend                                              修改，修订 !YPwql(  
amortisation                                      摊销 IaZmN.k*  
analytical capacity                             分析能力 yh2)Pc[  
analytical procedures                               分析性程序 Lk)I;;  
annual financial statements                        年度会计报表，年度财务报表 )T6:@n^]h  
appendix                                          附录，附表 5tyA{&Ao  
applicable                                         适用的 Xdi<V_!BC-  
applicable laws and regulations                 适用的法规 +BeA4d8b  
application systems                                  应用系统 #{*5rKiL  
apply consistently                              一贯地执行，一贯地实施 15 @2h  
appropriate                                       适当的，合适的； eC"k-a8j+  
征用，挪用 egK~w8`W%  
appropriate authorization                          适当的授权 {#st>%i  
appropriateness of audit evidence                    审计证据的适当性 Atb`Q'Yrw  
approval                                    批准，核准 xax[#Vl4  
assertion                                    (会计报表上的)认定；确认 IsmZEVuC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 R#3zGWr~  
asset                                                 资产，财产 #W6 6`{>  
asset restructuring                             资产重组 kebk f,`p  
assignment of duties                                 职责的划分 ?wu@+  
assistant                                     助理，助理人员 -:95ypi  
associated company                                 联属公司，联营公司 I{I
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association                                        联合，结合；协会，社团 \=D+7'3  
assumption                                       假设，假定 j,Mbl"P  
at a given date                                         在某一特定时日 vh.-9eD  
attestation                                         鉴证，公证 9

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attestation service                             鉴证服务 O=t~.]))  
audit adjustment                                审计调整 cRH(@b Xr  
audit areas                                        审计领域 0$ON`Vsu|  
audit conclusion                                审计结论 tA^+RO4  
audit effectiveness                             审计效果 @ R[K8  
audit efficiency                                  审计效率 O &MH5^I  
audit engagement letter                      审计业务约定书 c(uDkX  
audit evidence                                          审计证据 A@Q6}ESD  
audit fee                                    审计费 BYu(a  
audit files                                          审计档案 -<g[P_#  
audit findings                                     审计中发现的事项 +.&P$`;TZj  
audit implementation stage                        审计实施阶段 <jh7G  
audit mark                                        审计标识 HU'w[r6a  
audit materiality                                 审计重要性 [ :)
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audit method                                     审计方法 -. o,bg  
audit objective                                         审计目标，审计目的 KTt+}-vP^  
audit of financial statements                      会计报表审计，财务报表审计  3b\s ;!  
audit opinion                                     审计意见 sBYDo{01  
audit period                                      被审计期间，被审计年度 Ux1j+}y  
audit plan                                          审计计划 Dt<MEpbur  
audit planning                                    编制审计计划，制定审计计划，审计计划 '%4fQ%ID}  
audit planning stage                                  审计计划阶段 K>vl o/#!  
audit procedure                                审计程序 t #Kucde  
audit programme                               审计程序表，具体审计计划 SHs [te[  
audit report                                       审计报告 %19~9Tw  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 %f'=9pit  
audit report with a qualified opinion                 有保留意见的审计报告 n-2!<`UFX  
audit report with an adverse opinion                否定意见的审计报告 t{yj`Vg  
audit report with dual dates                      双重日期审计报告 4lR+nmAZ  
audit reporting stage                                 审计报告阶段 ?A;RTM  
audit responsibility                                   审计责任 k-a1^K3  
audit results                                      审计结果 G6
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audit risk                                          审计风险 4i.&geXA.  
audit sampling                                          审计抽样 .?rs5[th*  
audit sampling techniques                         审计抽样方法，审计抽样技术 fPHV]8Ft|  
audit strategies                                  审计策略 V)Oot|  
audit summary                                         审计总结，审计小结 -<k)|]8  
audit team                                         审计小组 [u;(4sa}  
audit test                                    审计测试 y9?*H?f,  
audit trail                                          审计轨迹 cLp_\\  
audit work                                        审计工作 "=n%L +6 %  
audit working paper                                 审计工作底稿 [TQYu:e  
audited financial statement                        审计会计报表，已审计财务报表 C$K?4$  
Auditing Guidelines (the～)                      审计规范指南 WMnSkO   
auditing standards                             审计准则 PYC  
audit-oriented working paper                          (审计)业务类工作底稿
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authorisation                                     授权 u$[&'D6  
authorisation of transaction                       交易的授权 p>kny?AJ  
availability                                         可获得性 (tq);m&  
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balance                                      余额；差额；平衡 wl%ysM|x  
balance sheet                                    资产负债表 % >a /m.$  
bank                                                 银行 k>Fw2!mA^  
bank account                                    银行账户，银行户头 J/D~]U  
bank statement                                 银行对账单 0FE_><e  
barter transaction                              易货交易，以物换物交易 Z2@e~ &L  
basis of audit                                    审计依据 K|\0jd)N  
basis of preparation                                (会计报表的)编制基础 ;F*^c )  
book of account                               账目，账簿 -(e=S^36  
borrowing                                         借款，贷款，借债 'v^shGI%Ht  
branch                                              分支，分支机构，分店 $L( ,lB  
brought forward                                (账户余额等的)承上年，承上期，承上页 .SmG)5U]  
budget                                              预算 l%('5oz@\  
building                                      建筑物；大楼 !SE  
business conditions                                  业务情况，经营情况 ]@cI_n  
business licence                               (企业等的)营业执照 k"%JyO8Y
 
business relation                                业务关系 bf=\ED^  
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