[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 VK9Q?nu  
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审计词汇英汉对照 $+7ci~gs  
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ability to continue as a going concern               持续经营能力 I=U+G Y:  
acceptability                                     可接受性，可接受程度 S c$gnUYD{  
acceptable level of detection risk                     检查风险的可接受水平 DUqJ y*F(  
acceptance of engagement                       接受委托 e"*BHvy F  
accepting the engagement for the first time              首次接受委托 F@<O;b#Ip  
access to asset                                         对资产的接触 mU>&ql?e  
according to                                     根据，依据，依照 Jth=.9mrM  
account balance                                账户余额 HF]EU!OT  
account for                                       对……进行会计处理，核算；解释 WPtMds4  
accounting                                        会计，会计学 Bw6L;Vu  
accounting advisory serve                        会计咨询服务 ~eHRlXL'  
accounting firm                                 会计师事务所 ,`yyR:F  
accounting information                      会计信息，会计资料 X R4)z  
accounting period                             会计期间 5!tb
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accounting policies                                   会计政策 `N$!s7M  
accounting professional bodies                 会计职业组织，会计职业团体 U{"f.Z:Ydo  
accounting records                                   会计记录 ^/k,  
accounting responsibility                           会计责任 =9^Q"t4  
accounting service                             会计服务 &2Q*1YXj  
accounting standards                                会计准则 h!v/s=8c  
Accounting Standards for Business Enterprises       企业会计准则 B "*`R!y  
accounting system                             会计系统 m#*h{U$  
accounting treatment                                会计处理 #VO.%H}i  
accuracy                                    准确性，精确性 GYd]5`ri  
additional audit procedures                      追加审计程序 NIaF5z  
addressee                                         收件人，收信人 3B;}j/h2  
Administration of State-owned Assets  (the～)     国有资产管理局 mGO>""<:  
administrative laws and regulations                 行政法规 H/^B.5RYE>  
adverse impact                                 不利影响，负面影响 A?DB#-z.r  
adverse opinion                                反对意见 Gbn4
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advisory group                                  咨询组，顾问组 {8 N=WZ  
agency fee                                        代理费，代理费用 <FQFv IKg  
aggregate                                          总计，合计为…… Q{[@`bZB  
alternation of document and record                 变造文件和记录 %
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alternative audit procedures                      替代审计程序，备选审计程序 qJ 9 5  
amend                                              修改，修订 ;Xyte  
amortisation                                      摊销 , |l@j%  
analytical capacity                             分析能力 U-eI\Lu  
analytical procedures                               分析性程序 9s(i`RTM  
annual financial statements                        年度会计报表，年度财务报表 Z^*NnL.'  
appendix                                          附录，附表 7-X/>v  
applicable                                         适用的 +TF8WZZF.d  
applicable laws and regulations                 适用的法规 g,=^'D  
application systems                                  应用系统 \-c#jo.$8  
apply consistently                              一贯地执行，一贯地实施 9KyZEH;pY  
appropriate                                       适当的，合适的； ZjS(ad*.2  
征用，挪用 Pxqiv9D<R  
appropriate authorization                          适当的授权 SRItE\"Xe  
appropriateness of audit evidence                    审计证据的适当性 a8
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approval                                    批准，核准 iV!@bC,  
assertion                                    (会计报表上的)认定；确认 LQqfi ~  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 };r|}v !~_  
asset                                                 资产，财产
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asset restructuring                             资产重组 [zQWyDu  
assignment of duties                                 职责的划分 +xZQJeKb  
assistant                                     助理，助理人员 ?Wa<AFXQ  
associated company                                 联属公司，联营公司 CU$)QH{  
association                                        联合，结合；协会，社团 U<[jT=L  
assumption                                       假设，假定 )|MJnx9  
at a given date                                         在某一特定时日 (ii(yz|  
attestation                                         鉴证，公证 i4<BDX5
 
attestation service                             鉴证服务 m2O&2[g  
audit adjustment                                审计调整 \2>?6zs  
audit areas                                        审计领域 5ITq?%{M  
audit conclusion                                审计结论 Xu#:Fe}:  
audit effectiveness                             审计效果 /zT`Y=1  
audit efficiency                                  审计效率 "r..  
audit engagement letter                      审计业务约定书 .,M;hu
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audit evidence                                          审计证据 `%=<R-/#7S  
audit fee                                    审计费 Y\(;!o0a  
audit files                                          审计档案 \ha-"Aqze3  
audit findings                                     审计中发现的事项 63M=,0-Qt  
audit implementation stage                        审计实施阶段 .$0Pr%0pWI  
audit mark                                        审计标识 QPs:RhV7  
audit materiality                                 审计重要性 =X@
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audit method                                     审计方法 ^N-'xy  
audit objective                                         审计目标，审计目的 |dk[cX>  
audit of financial statements                      会计报表审计，财务报表审计 \ bold"  
audit opinion                                     审计意见 e:E# b~{  
audit period                                      被审计期间，被审计年度 OH6n^WKY  
audit plan                                          审计计划 6
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audit planning                                    编制审计计划，制定审计计划，审计计划 XYAm J  
audit planning stage                                  审计计划阶段 ,E}$[mHyjz  
audit procedure                                审计程序 \$pkk6Q3,w  
audit programme                               审计程序表，具体审计计划 opD-vDa h  
audit report                                       审计报告 5)M2r!\  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 s
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audit report with a qualified opinion                 有保留意见的审计报告 `!i-#~n  
audit report with an adverse opinion                否定意见的审计报告 9i%9  
audit report with dual dates                      双重日期审计报告 {G*OR,HN  
audit reporting stage                                 审计报告阶段 !ni>\lZ  
audit responsibility                                   审计责任 N4wA#
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audit results                                      审计结果 _a5(s2wq+  
audit risk                                          审计风险 5I' d PNf  
audit sampling                                          审计抽样 9/kXc4  
audit sampling techniques                         审计抽样方法，审计抽样技术 VLdB_r3lQ  
audit strategies                                  审计策略 BJ5}GX!  
audit summary                                         审计总结，审计小结 Im)EDTm$  
audit team                                         审计小组 C-w5KW  
audit test                                    审计测试 |=5/Rax^  
audit trail                                          审计轨迹 CT*,<l-D  
audit work                                        审计工作 N wtg%;  
audit working paper                                 审计工作底稿 X+l'bp]Ry
 
audited financial statement                        审计会计报表，已审计财务报表 t&}6;z 3  
Auditing Guidelines (the～)                      审计规范指南 ~pz FZ7n4  
auditing standards                             审计准则 !9 f4R/ ?  
audit-oriented working paper                          (审计)业务类工作底稿 KDT
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authorisation                                     授权 PJ q yvbD  
authorisation of transaction                       交易的授权 K5k?H  
availability                                         可获得性 2"&) W dm  
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balance                                      余额；差额；平衡 Eju~}:Lo  
balance sheet                                    资产负债表 :2y"3azxk  
bank                                                 银行 op@iGC+  
bank account                                    银行账户，银行户头
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bank statement                                 银行对账单 Yc;ec9~  
barter transaction                              易货交易，以物换物交易 #/ "+  
basis of audit                                    审计依据 v(O=IUa  
basis of preparation                                (会计报表的)编制基础 =k{`oO~:9+  
book of account                               账目，账簿 b$-e\XB!  
borrowing                                         借款，贷款，借债 Tlodn7%",  
branch                                              分支，分支机构，分店 ~uj;qq  
brought forward                                (账户余额等的)承上年，承上期，承上页 ^Z}Ob= .G  
budget                                              预算 ,Z~;U  
building                                      建筑物；大楼 Bs!4H2@{(]  
business conditions                                  业务情况，经营情况 *>."V5{;S  
business licence                               (企业等的)营业执照 zp4W'8  
business relation                                业务关系 L CSeOR  
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