[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 Ziu]'#  
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审计词汇英汉对照 :e%Pvk  
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ability to continue as a going concern               持续经营能力 be^6i:  
acceptability                                     可接受性，可接受程度 :s6o"VkW  
acceptable level of detection risk                     检查风险的可接受水平 gH7|=W  
acceptance of engagement                       接受委托 y(pks$  
accepting the engagement for the first time              首次接受委托 \3aoM{ztD  
access to asset                                         对资产的接触 2!J&+r  
according to                                     根据，依据，依照 pF Rg?-  
account balance                                账户余额 fs%.}^kn  
account for                                       对……进行会计处理，核算；解释 o-OHjFfB  
accounting                                        会计，会计学 )MchsuF<  
accounting advisory serve                        会计咨询服务 %H&@^Tt a  
accounting firm                                 会计师事务所 {|:;
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accounting information                      会计信息，会计资料 D(RTV
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accounting period                             会计期间 &3 Szje  
accounting policies                                   会计政策  %)I{%~u0  
accounting professional bodies                 会计职业组织，会计职业团体 s<eb;Z2D  
accounting records                                   会计记录 {Um)15K  
accounting responsibility                           会计责任 Vq?p|wy  
accounting service                             会计服务 ?fjuh}Q5h  
accounting standards                                会计准则
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Accounting Standards for Business Enterprises       企业会计准则 E:}r5S)4  
accounting system                             会计系统 A.F738Zp{Z  
accounting treatment                                会计处理 kB|B   
accuracy                                    准确性，精确性 /+;h)3PN6  
additional audit procedures                      追加审计程序 'JfdV%M  
addressee                                         收件人，收信人 6ne7]RY  
Administration of State-owned Assets  (the～)     国有资产管理局 9:1Q1,-i!-  
administrative laws and regulations                 行政法规 Ksj -zR;  
adverse impact                                 不利影响，负面影响 _i|t Y4L  
adverse opinion                                反对意见 E!l!OtFL  
advisory group                                  咨询组，顾问组 giIWGa.a+  
agency fee                                        代理费，代理费用 lXiKY@R#  
aggregate                                          总计，合计为…… R:k5QD9/&p  
alternation of document and record                 变造文件和记录 SO(NVJh  
alternative audit procedures                      替代审计程序，备选审计程序
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amend                                              修改，修订 IS 2^g>T#1  
amortisation                                      摊销 -~30)J=e`  
analytical capacity                             分析能力 `A^"%@j  
analytical procedures                               分析性程序 Y Sh+pr  
annual financial statements                        年度会计报表，年度财务报表 cy3B({PLy  
appendix                                          附录，附表 Id|L` w  
applicable                                         适用的 2h1C9n%j9  
applicable laws and regulations                 适用的法规 ZUR6n>r  
application systems                                  应用系统 ^T$|J;I  
apply consistently                              一贯地执行，一贯地实施 ,J>5:ht(6  
appropriate                                       适当的，合适的； \LppYXz  
征用，挪用 <| +Ex  
appropriate authorization                          适当的授权 LBsluT  
appropriateness of audit evidence                    审计证据的适当性 n3Z5t  
approval                                    批准，核准 [
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assertion                                    (会计报表上的)认定；确认 I}6\Sv=  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 G<f@#[$'  
asset                                                 资产，财产 4K\(xd&Q  
asset restructuring                             资产重组 %i-c0|,T4  
assignment of duties                                 职责的划分 %$Z7x\_  
assistant                                     助理，助理人员 ~ZhraSI)G  
associated company                                 联属公司，联营公司 /8g^T" )  
association                                        联合，结合；协会，社团 g,95T Bc  
assumption                                       假设，假定 qI<mjB{3`  
at a given date                                         在某一特定时日 "a1n_>#Fb  
attestation                                         鉴证，公证 dhr3,&+T2  
attestation service                             鉴证服务 X+}1  
audit adjustment                                审计调整 xp72>*_9&  
audit areas                                        审计领域 `gb5"`EZ  
audit conclusion                                审计结论 !l 1fIc  
audit effectiveness                             审计效果 5nO% Ke=  
audit efficiency                                  审计效率 R_7 d@FQ1  
audit engagement letter                      审计业务约定书 (B_\TdQ  
audit evidence                                          审计证据 mvZw  
audit fee                                    审计费 Y2SJ7  
audit files                                          审计档案 )'%$V%9  
audit findings                                     审计中发现的事项 5HO9+i  
audit implementation stage                        审计实施阶段 !@'6)/  
audit mark                                        审计标识 K7W6ZH9;  
audit materiality                                 审计重要性 :^x?2% ~K.  
audit method                                     审计方法 ~-
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audit objective                                         审计目标，审计目的 ,JN8f]a^"g  
audit of financial statements                      会计报表审计，财务报表审计
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audit opinion                                     审计意见 +0q>fp_K(+  
audit period                                      被审计期间，被审计年度 ";Rtiiu  
audit plan                                          审计计划 @u%_ 1  
audit planning                                    编制审计计划，制定审计计划，审计计划 GBFtr
 
audit planning stage                                  审计计划阶段 )>-ibf`#?  
audit procedure                                审计程序 <l9-;2L4  
audit programme                               审计程序表，具体审计计划 Ii_ojQP-z  
audit report                                       审计报告 fasgmi}  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 '-b*EZU8t  
audit report with a qualified opinion                 有保留意见的审计报告 F R!? #!  
audit report with an adverse opinion                否定意见的审计报告 I{:(z3  
audit report with dual dates                      双重日期审计报告 WT
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audit reporting stage                                 审计报告阶段 C[Dav&=^F  
audit responsibility                                   审计责任 eI:C {0p=  
audit results                                      审计结果 i?e`:}T  
audit risk                                          审计风险 (t
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audit sampling                                          审计抽样 ez!C?  
audit sampling techniques                         审计抽样方法，审计抽样技术 Adgc% .#  
audit strategies                                  审计策略 ?Ovqp-sw  
audit summary                                         审计总结，审计小结 }HYjA4o\A  
audit team                                         审计小组 %v7[[U{T  
audit test                                    审计测试 sx51X^d  
audit trail                                          审计轨迹 wqW0v\  
audit work                                        审计工作 _}VloiY  
audit working paper                                 审计工作底稿 (B-43!C  
audited financial statement                        审计会计报表，已审计财务报表 3UQ;X**F  
Auditing Guidelines (the～)                      审计规范指南 [[Y
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auditing standards                             审计准则 Ch%m  
audit-oriented working paper                          (审计)业务类工作底稿 X'% ;B  
authorisation                                     授权 B0!"A  
authorisation of transaction                       交易的授权 &0(  
availability                                         可获得性 9>rPe1iv  
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balance                                      余额；差额；平衡 YxinE`u~  
balance sheet                                    资产负债表 e^Ky<*Y  
bank                                                 银行 *"r~-&IL  
bank account                                    银行账户，银行户头 0,Y5KE{  
bank statement                                 银行对账单 JA_BKA  
barter transaction                              易货交易，以物换物交易 u% n*gcY  
basis of audit                                    审计依据 v\"S Gc  
basis of preparation                                (会计报表的)编制基础 4bEf  
book of account                               账目，账簿 x5WW--YR+  
borrowing                                         借款，贷款，借债 u=/CRjot  
branch                                              分支，分支机构，分店 ~~,rp) )  
brought forward                                (账户余额等的)承上年，承上期，承上页 A4?+T+#d  
budget                                              预算 IMl!,(6;  
building                                      建筑物；大楼 Iu*^xn  
business conditions                                  业务情况，经营情况 \7 NpT}dj  
business licence                               (企业等的)营业执照 Tl|:9_:t  
business relation                                业务关系 L tKI3ou  
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