[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 x!~OK::o8  
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审计词汇英汉对照 #P-HV  
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ability to continue as a going concern               持续经营能力 iFCH$!  
acceptability                                     可接受性，可接受程度 8~)[d!'  
acceptable level of detection risk                     检查风险的可接受水平 %9/)  
acceptance of engagement                       接受委托 02^(z6K'&?  
accepting the engagement for the first time              首次接受委托 <u?hdwW\  
access to asset                                         对资产的接触 (YJAT  
according to                                     根据，依据，依照 r65
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account balance                                账户余额 ];d:z[\P  
account for                                       对……进行会计处理，核算；解释 N
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accounting                                        会计，会计学 *wB-lg7%  
accounting advisory serve                        会计咨询服务 d95N$n   
accounting firm                                 会计师事务所 Z{ Zox[/  
accounting information                      会计信息，会计资料 tN3 {7'\7  
accounting period                             会计期间 ~fp+@j-A  
accounting policies                                   会计政策 ba9<(0`  
accounting professional bodies                 会计职业组织，会计职业团体 p\_qHq\;j  
accounting records                                   会计记录 56Y5kxmi  
accounting responsibility                           会计责任 Hs}"A,V  
accounting service                             会计服务  |~uzQU7  
accounting standards                                会计准则 A]?O&m|  
Accounting Standards for Business Enterprises       企业会计准则 FFeRE{,  
accounting system                             会计系统 *@arn Eu  
accounting treatment                                会计处理 `VFl|o#H  
accuracy                                    准确性，精确性 x0A%kp&w  
additional audit procedures                      追加审计程序 +R#`j r"  
addressee                                         收件人，收信人 ~R@m!'Ik  
Administration of State-owned Assets  (the～)     国有资产管理局 E9d i  
administrative laws and regulations                 行政法规 3d'ikkXK  
adverse impact                                 不利影响，负面影响 kw^Dp[8X  
adverse opinion                                反对意见 q3-;}+  
advisory group                                  咨询组，顾问组 eAYW%a  
agency fee                                        代理费，代理费用 M}oj!xGB  
aggregate                                          总计，合计为…… e3={$Ah  
alternation of document and record                 变造文件和记录 xFm{oJ!]&  
alternative audit procedures                      替代审计程序，备选审计程序 FJ%R3N\  
amend                                              修改，修订 4EhBpTg  
amortisation                                      摊销 aho<w+l@  
analytical capacity                             分析能力 FV6he[,  
analytical procedures                               分析性程序 txfw Lqx  
annual financial statements                        年度会计报表，年度财务报表 )]b@eGNGj  
appendix                                          附录，附表 `?o1cf A  
applicable                                         适用的 h NOYFH  
applicable laws and regulations                 适用的法规 x\bRj>%(  
application systems                                  应用系统 UE,~_hp  
apply consistently                              一贯地执行，一贯地实施 CAFE }
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appropriate                                       适当的，合适的； fpK0MS]=b  
征用，挪用 )Kk(P/s  
appropriate authorization                          适当的授权 88np/jvC{  
appropriateness of audit evidence                    审计证据的适当性 Bx}0E  
approval                                    批准，核准 `^bvj]>l  
assertion                                    (会计报表上的)认定；确认 \eMYw7y5M  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 .xz,pn}  
asset                                                 资产，财产 @2~O^5[>  
asset restructuring                             资产重组 UGC|C F2K  
assignment of duties                                 职责的划分 jdg ~!<C  
assistant                                     助理，助理人员 qgC-@I  
associated company                                 联属公司，联营公司 R#7+  
association                                        联合，结合；协会，社团 7z&adkG:  
assumption                                       假设，假定 [r
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at a given date                                         在某一特定时日 t1:
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attestation                                         鉴证，公证
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attestation service                             鉴证服务 Fy_<Ui  
audit adjustment                                审计调整 J'\eS./w|  
audit areas                                        审计领域 ;x3 ] 4^  
audit conclusion                                审计结论 lGnql1(  
audit effectiveness                             审计效果 Zn<(,e  
audit efficiency                                  审计效率 lq\'  
audit engagement letter                      审计业务约定书 bDZKQ&  
audit evidence                                          审计证据 3dX=xuQ%/  
audit fee                                    审计费 Ef_F#X0#  
audit files                                          审计档案 & GzhcW~
 
audit findings                                     审计中发现的事项 X6Nm!od'  
audit implementation stage                        审计实施阶段 }*B qi7E>  
audit mark                                        审计标识 <(bCz>o|  
audit materiality                                 审计重要性 *t?~)o7  
audit method                                     审计方法 pRiH,:\  
audit objective                                         审计目标，审计目的 C{`^9J-  
audit of financial statements                      会计报表审计，财务报表审计 LG Y!j_bD  
audit opinion                                     审计意见 d
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audit period                                      被审计期间，被审计年度 iFwyh`Bcg  
audit plan                                          审计计划 =!g/2;-or  
audit planning                                    编制审计计划，制定审计计划，审计计划  {+/ .5  
audit planning stage                                  审计计划阶段  -lP )  
audit procedure                                审计程序 '?`@7Eol  
audit programme                               审计程序表，具体审计计划 TJyH/C  
audit report                                       审计报告 47C(\\
 
audit report with a disclaimer of opinion           拒绝表示意见审计报告 e\^g|60f_  
audit report with a qualified opinion                 有保留意见的审计报告 aJy>  
audit report with an adverse opinion                否定意见的审计报告 '!+
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audit report with dual dates                      双重日期审计报告 /Oq )3fU e  
audit reporting stage                                 审计报告阶段 (pT(&/\8  
audit responsibility                                   审计责任 /jjW/lr  
audit results                                      审计结果 kyRh k\X  
audit risk                                          审计风险 ?`N57'iPb  
audit sampling                                          审计抽样 &Hlm{FHU  
audit sampling techniques                         审计抽样方法，审计抽样技术 wuBlFUSg  
audit strategies                                  审计策略 GCP{Z]u  
audit summary                                         审计总结，审计小结 _uO!N(k.  
audit team                                         审计小组 -TK|Y"  
audit test                                    审计测试 "RV`L[(P*k  
audit trail                                          审计轨迹 *l>[`U+  
audit work                                        审计工作 +7i7`'9pd  
audit working paper                                 审计工作底稿 WA]%,6  
audited financial statement                        审计会计报表，已审计财务报表 H)`CncB  
Auditing Guidelines (the～)                      审计规范指南 |<j,Tr1[  
auditing standards                             审计准则 z)58\rtz  
audit-oriented working paper                          (审计)业务类工作底稿 7x[LF ^o  
authorisation                                     授权 7]/dg*A )C  
authorisation of transaction                       交易的授权 fCt^FU  
availability                                         可获得性 ?AeHVQ :C  
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balance                                      余额；差额；平衡 OYszW]UMg  
balance sheet                                    资产负债表 X zi'Lu`  
bank                                                 银行 ^eT DD  
bank account                                    银行账户，银行户头 wMH[QYb<*  
bank statement                                 银行对账单 P3>..fhoW  
barter transaction                              易货交易，以物换物交易 =_$XP   
basis of audit                                    审计依据 >\|kJ?h  
basis of preparation                                (会计报表的)编制基础 3W7;f!  
book of account                               账目，账簿 Kcs
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borrowing                                         借款，贷款，借债 ~")hE%Kl}  
branch                                              分支，分支机构，分店 M>*0r<qn  
brought forward                                (账户余额等的)承上年，承上期，承上页 NLcO{   
budget                                              预算 ~w Zl2I  
building                                      建筑物；大楼 _'!aj+{  
business conditions                                  业务情况，经营情况 rao</jN.9  
business licence                               (企业等的)营业执照 Hv8SYQ|  
business relation                                业务关系 'O.+
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