[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 9&zQ5L>  
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审计词汇英汉对照 R5xV_;wD  
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ability to continue as a going concern               持续经营能力 s@p: XO  
acceptability                                     可接受性，可接受程度 p!EG:B 4  
acceptable level of detection risk                     检查风险的可接受水平 Q$Rp?o&  
acceptance of engagement                       接受委托 3bT?4  
accepting the engagement for the first time              首次接受委托 H`,t"I  
access to asset                                         对资产的接触 f?TS#jG4}  
according to                                     根据，依据，依照 ZAgtVbO7  
account balance                                账户余额 8gG;A8  
account for                                       对……进行会计处理，核算；解释 2t? Vl%<  
accounting                                        会计，会计学 U,lO{J
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accounting advisory serve                        会计咨询服务 c9djBUAk&  
accounting firm                                 会计师事务所 mnx`e>0  
accounting information                      会计信息，会计资料 4]ko  
accounting period                             会计期间 cUO$IR)yL  
accounting policies                                   会计政策 vGOO"r(xL  
accounting professional bodies                 会计职业组织，会计职业团体 owwWm1@  
accounting records                                   会计记录 @k\,XV`T~t  
accounting responsibility                           会计责任 eh8lPTK il  
accounting service                             会计服务 \(}pm#O  
accounting standards                                会计准则 c<sq0('`  
Accounting Standards for Business Enterprises       企业会计准则 $-.*8*9  
accounting system                             会计系统 u4'B  
accounting treatment                                会计处理 n]t3d  
accuracy                                    准确性，精确性 iba8G]2  
additional audit procedures                      追加审计程序 fu?u~QZ8  
addressee                                         收件人，收信人 
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Administration of State-owned Assets  (the～)     国有资产管理局 30 <_`  
administrative laws and regulations                 行政法规 :(
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adverse impact                                 不利影响，负面影响 Lt i2KY}/%  
adverse opinion                                反对意见 `~\8fN  
advisory group                                  咨询组，顾问组 Oc-ia)v1G  
agency fee                                        代理费，代理费用 N36B*9m&p  
aggregate                                          总计，合计为…… qTN30(x2  
alternation of document and record                 变造文件和记录 s<oT,SPt  
alternative audit procedures                      替代审计程序，备选审计程序 ?O"zp65d(  
amend                                              修改，修订 WO6+r?0M2  
amortisation                                      摊销 etQS&YzC  
analytical capacity                             分析能力 9i D&y)$"  
analytical procedures                               分析性程序 ,(]k)ym/  
annual financial statements                        年度会计报表，年度财务报表 vQj{yJ\l1  
appendix                                          附录，附表 Hz=s)6$ey  
applicable                                         适用的 )\7Cp-E-W  
applicable laws and regulations                 适用的法规 V{~~8b1E  
application systems                                  应用系统 u$X =2u:P  
apply consistently                              一贯地执行，一贯地实施 VV sE]7P ]  
appropriate                                       适当的，合适的； ,1]VY/  
征用，挪用 )|#ExyRO  
appropriate authorization                          适当的授权 @H^\PH?pp  
appropriateness of audit evidence                    审计证据的适当性 Wys$#pJ  
approval                                    批准，核准 Kjpsz];  
assertion                                    (会计报表上的)认定；确认 foB&H;A4oC  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 F~~9/#  
asset                                                 资产，财产 d[*NDMO  
asset restructuring                             资产重组 mX, @yCI  
assignment of duties                                 职责的划分 Vt-V'`Y  
assistant                                     助理，助理人员 .-[]po  
associated company                                 联属公司，联营公司 K)}Vr8,V  
association                                        联合，结合；协会，社团 0DN&HMI#  
assumption                                       假设，假定 LR'~:46#u  
at a given date                                         在某一特定时日 SR`A]EC(V  
attestation                                         鉴证，公证 1lJ^$U  
attestation service                             鉴证服务 ;bL?uL  
audit adjustment                                审计调整 [E"3?p  
audit areas                                        审计领域 (cI@#x  
audit conclusion                                审计结论 E^m)&.+'M  
audit effectiveness                             审计效果 _X@ Q`d  
audit efficiency                                  审计效率 OAEa+V
 
audit engagement letter                      审计业务约定书 .'4@Yp{=  
audit evidence                                          审计证据 /Xv@g$  
audit fee                                    审计费 ;yCtk ~T%  
audit files                                          审计档案 LX #.  
audit findings                                     审计中发现的事项 "{d[V(lE"  
audit implementation stage                        审计实施阶段 9>ZX@1]m_  
audit mark                                        审计标识 $$*0bRfd4=  
audit materiality                                 审计重要性 K6
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audit method                                     审计方法 85Kf>z::c  
audit objective                                         审计目标，审计目的 7|Iq4@IT  
audit of financial statements                      会计报表审计，财务报表审计 8%xiHPVg  
audit opinion                                     审计意见 %o`Cp64`Q  
audit period                                      被审计期间，被审计年度 Mko,((>I1  
audit plan                                          审计计划 &(jt|?{  
audit planning                                    编制审计计划，制定审计计划，审计计划 0UGAc]!/RZ  
audit planning stage                                  审计计划阶段 l1%*LyD  
audit procedure                                审计程序 Vg mYm~y'  
audit programme                               审计程序表，具体审计计划 6;Mv)|FJF  
audit report                                       审计报告 +eop4
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audit report with a disclaimer of opinion           拒绝表示意见审计报告 \lyHQ-gWhc  
audit report with a qualified opinion                 有保留意见的审计报告 ,S~A]uH'  
audit report with an adverse opinion                否定意见的审计报告 mXM U  
audit report with dual dates                      双重日期审计报告 pBn;:  
audit reporting stage                                 审计报告阶段 a)6?:nY$  
audit responsibility                                   审计责任 6\%#=GG  
audit results                                      审计结果 };*&;GFe  
audit risk                                          审计风险 6'e 'UD  
audit sampling                                          审计抽样 Tc|+:Usy  
audit sampling techniques                         审计抽样方法，审计抽样技术 M?kXzb\O  
audit strategies                                  审计策略 @v.?z2h  
audit summary                                         审计总结，审计小结 +!G)N~o  
audit team                                         审计小组 h(^[WSa  
audit test                                    审计测试 d ;,C[&  
audit trail                                          审计轨迹 XHY,;4  
audit work                                        审计工作 \tdYTb.  
audit working paper                                 审计工作底稿 ;)sC{ "Jb  
audited financial statement                        审计会计报表，已审计财务报表 1J&hm[3[K  
Auditing Guidelines (the～)                      审计规范指南 q\~D:z$+CO  
auditing standards                             审计准则 [kPl7[OL  
audit-oriented working paper                          (审计)业务类工作底稿 P%<MQg|k`  
authorisation                                     授权 q@Zeu\T,*#  
authorisation of transaction                       交易的授权 +Lo,*  
availability                                         可获得性 Cio(Ptt:  
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balance                                      余额；差额；平衡 :K!L-*>A9  
balance sheet                                    资产负债表 RVpo,;:  
bank                                                 银行 gpCWX z')i  
bank account                                    银行账户，银行户头 R]o2_r7N"}  
bank statement                                 银行对账单 9v7}[`^  
barter transaction                              易货交易，以物换物交易 Tcq@Q$H  
basis of audit                                    审计依据 B""=&(Yu  
basis of preparation                                (会计报表的)编制基础 W@~a#~1O  
book of account                               账目，账簿 msw=x
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borrowing                                         借款，贷款，借债 NF7+Gp6?q  
branch                                              分支，分支机构，分店 ,~NJ}4wP  
brought forward                                (账户余额等的)承上年，承上期，承上页 `>0(N.'T  
budget                                              预算 5[^Rf'wy  
building                                      建筑物；大楼 ,LL=b-Es  
business conditions                                  业务情况，经营情况 $- GwNG  
business licence                               (企业等的)营业执照 Nxm '* -A  
business relation                                业务关系 t<+
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