[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 ~E:/oV:4 >  
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审计词汇英汉对照 Rp@}9qijb  
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ability to continue as a going concern               持续经营能力 t;a}p_>  
acceptability                                     可接受性，可接受程度 dU04/]modD  
acceptable level of detection risk                     检查风险的可接受水平 =B{$U~}  
acceptance of engagement                       接受委托 G
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accepting the engagement for the first time              首次接受委托 |sZ9/G7  
access to asset                                         对资产的接触 D<L{Z[  
according to                                     根据，依据，依照 ^&w'`-ra  
account balance                                账户余额 GPhwq n{  
account for                                       对……进行会计处理，核算；解释 cF<DUr)Ve  
accounting                                        会计，会计学 WZO 0u
 
accounting advisory serve                        会计咨询服务 r'JK$9  
accounting firm                                 会计师事务所 /7HIL?r  
accounting information                      会计信息，会计资料 RV@(&eM  
accounting period                             会计期间 T6?d`i i1  
accounting policies                                   会计政策 ah@GSu;7  
accounting professional bodies                 会计职业组织，会计职业团体 {~p %\  
accounting records                                   会计记录 b8-^wJH!  
accounting responsibility                           会计责任 $YO]IK$  
accounting service                             会计服务 "@'9+$i6  
accounting standards                                会计准则 E=U^T/  
Accounting Standards for Business Enterprises       企业会计准则 %$-3fj7  
accounting system                             会计系统 k}a!lI:  
accounting treatment                                会计处理 Q]koj!mMl  
accuracy                                    准确性，精确性 @md^
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additional audit procedures                      追加审计程序 <h>fip3o  
addressee                                         收件人，收信人 +wgUs*(W  
Administration of State-owned Assets  (the～)     国有资产管理局 { dxyBDK  
administrative laws and regulations                 行政法规 )UU6\2^  
adverse impact                                 不利影响，负面影响 K0!#l Br  
adverse opinion                                反对意见 ha'm`LiX  
advisory group                                  咨询组，顾问组 XXdMppoR  
agency fee                                        代理费，代理费用 Cr\/<zy1-e  
aggregate                                          总计，合计为…… gmH0-W)=  
alternation of document and record                 变造文件和记录 mp$II?hZ*  
alternative audit procedures                      替代审计程序，备选审计程序 M]:B: ;  
amend                                              修改，修订 rlh6\Fa  
amortisation                                      摊销 j:<T<8.o  
analytical capacity                             分析能力 ,3TD $2};.  
analytical procedures                               分析性程序 ]tV{#iIJ*  
annual financial statements                        年度会计报表，年度财务报表 nQ*oOxe|X  
appendix                                          附录，附表 $R}iL  
applicable                                         适用的 Jx[e{o)o  
applicable laws and regulations                 适用的法规 {y%O_-C'r  
application systems                                  应用系统 x~,?Zj)n?C  
apply consistently                              一贯地执行，一贯地实施 6B P%&RL  
appropriate                                       适当的，合适的； F,$$N>  
征用，挪用 JZ0+VB-3U  
appropriate authorization                          适当的授权 NNV.x7  
appropriateness of audit evidence                    审计证据的适当性 6E% k{ r  
approval                                    批准，核准 TgG)btQ  
assertion                                    (会计报表上的)认定；确认
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assessed level of control risk                           对控制风险的评估，控制风险的评估水平 VFp)`+8  
asset                                                 资产，财产 S^_yiV S  
asset restructuring                             资产重组 c^UM(bW  
assignment of duties                                 职责的划分 ^g"6p#S=n  
assistant                                     助理，助理人员 UE](`|4H  
associated company                                 联属公司，联营公司 #3jZ7RqzQ  
association                                        联合，结合；协会，社团 Xst}tz62F  
assumption                                       假设，假定 T[K?A+l  
at a given date                                         在某一特定时日 ( I~X wP&  
attestation                                         鉴证，公证 obk v ]~  
attestation service                             鉴证服务 C3Z(k}  
audit adjustment                                审计调整 _C\ d^a(  
audit areas                                        审计领域 SQCuY<mD  
audit conclusion                                审计结论 m #(x D~V  
audit effectiveness                             审计效果 BU .G~ 0  
audit efficiency                                  审计效率 h v+i{Z9!]  
audit engagement letter                      审计业务约定书 TV2:5@33  
audit evidence                                          审计证据 uB9+E%jOdQ  
audit fee                                    审计费
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audit files                                          审计档案 $9b6,Y
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audit findings                                     审计中发现的事项  +PD 5pr  
audit implementation stage                        审计实施阶段 35\0g&  
audit mark                                        审计标识 Qx#)c%v\\  
audit materiality                                 审计重要性 r!=VV!XZ  
audit method                                     审计方法 ?["ZE
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audit objective                                         审计目标，审计目的 jF0BWPL  
audit of financial statements                      会计报表审计，财务报表审计 *Fs^T^ ?r  
audit opinion                                     审计意见 s7gf7E#Y  
audit period                                      被审计期间，被审计年度 +1A<kJ  
audit plan                                          审计计划 +
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audit planning                                    编制审计计划，制定审计计划，审计计划 U;Wmx  
audit planning stage                                  审计计划阶段 1&WFs6  
audit procedure                                审计程序 /FXfu  
audit programme                               审计程序表，具体审计计划 /qY(uPJ  
audit report                                       审计报告 qTex\qP  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 @J)vuG S  
audit report with a qualified opinion                 有保留意见的审计报告 qd;f]ndo  
audit report with an adverse opinion                否定意见的审计报告 %iML??S  
audit report with dual dates                      双重日期审计报告 j|w+=A1  
audit reporting stage                                 审计报告阶段 Y`RfE  
audit responsibility                                   审计责任 3`I_  
audit results                                      审计结果 [! o-F;  
audit risk                                          审计风险 YLr2j 7  
audit sampling                                          审计抽样 r#}%s of  
audit sampling techniques                         审计抽样方法，审计抽样技术 9dv~WtH>5  
audit strategies                                  审计策略 !pXz-hxKT  
audit summary                                         审计总结，审计小结 "d\8OOU  
audit team                                         审计小组 {hR23eE)#  
audit test                                    审计测试 :@L5=2Z+  
audit trail                                          审计轨迹 HyMb-Us  
audit work                                        审计工作  )BB a  
audit working paper                                 审计工作底稿 >TJ$Z3
 
audited financial statement                        审计会计报表，已审计财务报表 Sn,z$-;h;  
Auditing Guidelines (the～)                      审计规范指南 zAIC5fvu  
auditing standards                             审计准则 C$;~=  
audit-oriented working paper                          (审计)业务类工作底稿 ]y$C6iUY*  
authorisation                                     授权 %stktVDAP  
authorisation of transaction                       交易的授权 w9BH>56/"  
availability                                         可获得性 cke[SUH,  
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balance                                      余额；差额；平衡 e 76)z;'  
balance sheet                                    资产负债表 bvKi0-  
bank                                                 银行
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bank account                                    银行账户，银行户头 1x)%9u}  
bank statement                                 银行对账单 _Fjv.VQ,  
barter transaction                              易货交易，以物换物交易 : Dlk`?  
basis of audit                                    审计依据 $P~a  
basis of preparation                                (会计报表的)编制基础 XQPJ(.G  
book of account                               账目，账簿 ];YOP%2   
borrowing                                         借款，贷款，借债 tIw4
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branch                                              分支，分支机构，分店 x(~
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brought forward                                (账户余额等的)承上年，承上期，承上页 Ws@s(5r  
budget                                              预算 dWSH\wm+  
building                                      建筑物；大楼 X35hLp8 M  
business conditions                                  业务情况，经营情况 Y_ B(R  
business licence                               (企业等的)营业执照 vYkoh/(/u  
business relation                                业务关系 3{=4q  
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