[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 Mh~E]8b  
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审计词汇英汉对照 M< /
 
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ability to continue as a going concern               持续经营能力 Uj)Wbe[)p0  
acceptability                                     可接受性，可接受程度 ZQ{-6VCjl  
acceptable level of detection risk                     检查风险的可接受水平 v?0F  
acceptance of engagement                       接受委托 nt8&Mf  
accepting the engagement for the first time              首次接受委托 Vrs?VA`v$  
access to asset                                         对资产的接触 (D0\uld9  
according to                                     根据，依据，依照 |=AaGJx  
account balance                                账户余额 XI n,nCY;  
account for                                       对……进行会计处理，核算；解释 ^@^K <SVc  
accounting                                        会计，会计学 +`tk LvM  
accounting advisory serve                        会计咨询服务 oI-,6G}
 
accounting firm                                 会计师事务所 nx{MUN7  
accounting information                      会计信息，会计资料  "3/&<0k  
accounting period                             会计期间 |#yH,f  
accounting policies                                   会计政策 &%m%b5  
accounting professional bodies                 会计职业组织，会计职业团体 y/+IPR  
accounting records                                   会计记录 bvS6xU- J  
accounting responsibility                           会计责任 ih-J{1  
accounting service                             会计服务 Kr;;aT0P  
accounting standards                                会计准则 Xyr'rm5+b  
Accounting Standards for Business Enterprises       企业会计准则 " =6kH,  
accounting system                             会计系统 ^h^.;Iqr=  
accounting treatment                                会计处理 3OFI>x,h  
accuracy                                    准确性，精确性 l=ZD&uK  
additional audit procedures                      追加审计程序 6V*,nocL_+  
addressee                                         收件人，收信人 N(V_P[]"*,  
Administration of State-owned Assets  (the～)     国有资产管理局 \440gH`  
administrative laws and regulations                 行政法规 ;GIA`=a%  
adverse impact                                 不利影响，负面影响 OY8P  
adverse opinion                                反对意见 Jj?HOtaM  
advisory group                                  咨询组，顾问组 AEkjyh\  
agency fee                                        代理费，代理费用 " 6 ~5RCZ  
aggregate                                          总计，合计为…… z
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alternation of document and record                 变造文件和记录 yD#(Iw  
alternative audit procedures                      替代审计程序，备选审计程序 UE/JV_/S;  
amend                                              修改，修订 <cU%yA710  
amortisation                                      摊销 nW}jTBu_K+  
analytical capacity                             分析能力 %%NT m  
analytical procedures                               分析性程序 F?[1m2  
annual financial statements                        年度会计报表，年度财务报表 *2pf >UzL  
appendix                                          附录，附表 `QtkC>[  
applicable                                         适用的 \*[DR R0  
applicable laws and regulations                 适用的法规 05g %5vHF  
application systems                                  应用系统
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apply consistently                              一贯地执行，一贯地实施 ?Yzw]ag .  
appropriate                                       适当的，合适的； $JUkwsc  
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appropriate authorization                          适当的授权 NfnPXsad  
appropriateness of audit evidence                    审计证据的适当性 lV$CBS  
approval                                    批准，核准 iI`
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assertion                                    (会计报表上的)认定；确认 U!NuiKaQ26  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fp*6Dv_  
asset                                                 资产，财产 n}t9Nf_  
asset restructuring                             资产重组 b$yIM   
assignment of duties                                 职责的划分 8d_J9Ho  
assistant                                     助理，助理人员 r8?p6E  
associated company                                 联属公司，联营公司 d%.|MAE  
association                                        联合，结合；协会，社团 KJ:z\N8eo  
assumption                                       假设，假定 <bb!BS&w  
at a given date                                         在某一特定时日 c@Br_-  
attestation                                         鉴证，公证 (~o"*1fk>  
attestation service                             鉴证服务 ptrwZ8'  
audit adjustment                                审计调整 a"Xh  
audit areas                                        审计领域 J/Lf(;C_  
audit conclusion                                审计结论 D'vaK89\  
audit effectiveness                             审计效果 1Iy 1xiP  
audit efficiency                                  审计效率 /_ })7I52  
audit engagement letter                      审计业务约定书 0|.jIix;  
audit evidence                                          审计证据 /(*Ucv2i}T  
audit fee                                    审计费 @6|< c  
audit files                                          审计档案 Xdx8HB@L  
audit findings                                     审计中发现的事项 ;mT}Q;F#  
audit implementation stage                        审计实施阶段 -gm5Eqi  
audit mark                                        审计标识 TA0(U$ 4  
audit materiality                                 审计重要性 /# ]eVD  
audit method                                     审计方法 &bz% @p;  
audit objective                                         审计目标，审计目的 K4jHha  
audit of financial statements                      会计报表审计，财务报表审计 ti  (Hx  
audit opinion                                     审计意见 yQMwt|C4  
audit period                                      被审计期间，被审计年度 ;N?(R\*8  
audit plan                                          审计计划 WG3!M/4r H  
audit planning                                    编制审计计划，制定审计计划，审计计划 '(rD8 pc  
audit planning stage                                  审计计划阶段 T.3{}230<  
audit procedure                                审计程序 9:Oz-b  
audit programme                               审计程序表，具体审计计划 3>^]r jFw  
audit report                                       审计报告 Ln2FG4{  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 *asv^aFpS  
audit report with a qualified opinion                 有保留意见的审计报告 sv?Fx;d  
audit report with an adverse opinion                否定意见的审计报告 u*): D~A  
audit report with dual dates                      双重日期审计报告 m$=}nI(H  
audit reporting stage                                 审计报告阶段
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audit responsibility                                   审计责任 '?| 1\j  
audit results                                      审计结果 |=*)a2  
audit risk                                          审计风险 ?tL' X  
audit sampling                                          审计抽样 ]95VMyN  
audit sampling techniques                         审计抽样方法，审计抽样技术 pB\:.?.pd  
audit strategies                                  审计策略 51b%uz  
audit summary                                         审计总结，审计小结 NLY=o@<  
audit team                                         审计小组  $8rnf  
audit test                                    审计测试 \fUX_0k9,  
audit trail                                          审计轨迹 ^!\AT!
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audit work                                        审计工作 E& i (T2c  
audit working paper                                 审计工作底稿 |(Mxbprz  
audited financial statement                        审计会计报表，已审计财务报表 8T9s:/%  
Auditing Guidelines (the～)                      审计规范指南 4NW!{Vw ,  
auditing standards                             审计准则 \c4jGJ  
audit-oriented working paper                          (审计)业务类工作底稿 E`I(x&_  
authorisation                                     授权 "A"YgD#t  
authorisation of transaction                       交易的授权 !#_2 ![  
availability                                         可获得性 c0'ryS_Z9  
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balance                                      余额；差额；平衡 d}zh.O5P!  
balance sheet                                    资产负债表 _wK.n.,S~  
bank                                                 银行 y;Cs#eo  
bank account                                    银行账户，银行户头 84.L1|k  
bank statement                                 银行对账单 )f|`mM4DW!  
barter transaction                              易货交易，以物换物交易 c>K]$;}  
basis of audit                                    审计依据 l;0([_>*j  
basis of preparation                                (会计报表的)编制基础 :Q>e54]'&  
book of account                               账目，账簿 'z5jn I  
borrowing                                         借款，贷款，借债 U,#x\[3!Jt  
branch                                              分支，分支机构，分店 'k[qx}  
brought forward                                (账户余额等的)承上年，承上期，承上页 !(F?`([A  
budget                                              预算 +4_,, I  
building                                      建筑物；大楼 '*mZ/O-  
business conditions                                  业务情况，经营情况 mdEJ'];AH  
business licence                               (企业等的)营业执照 e' o2PW  
business relation                                业务关系 e O\72? K  
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