[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 sV'(y>PP%  
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审计词汇英汉对照 6fQN F22E  
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ability to continue as a going concern               持续经营能力 xf?*fm?m  
acceptability                                     可接受性，可接受程度 $3|++ ?  
acceptable level of detection risk                     检查风险的可接受水平 1p<m>s=D=e  
acceptance of engagement                       接受委托 G@ XKE17  
accepting the engagement for the first time              首次接受委托 iZB?5|*  
access to asset                                         对资产的接触 *f=H#  
according to                                     根据，依据，依照 g N Xg  
account balance                                账户余额 J84 Q|E  
account for                                       对……进行会计处理，核算；解释 dQQh$*IL?{  
accounting                                        会计，会计学 m@R!
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accounting advisory serve                        会计咨询服务 %:sQ[^0  
accounting firm                                 会计师事务所 t{| KL<d]  
accounting information                      会计信息，会计资料 >fPa>[_1  
accounting period                             会计期间 u1xCn\  
accounting policies                                   会计政策 +LCpE$H  
accounting professional bodies                 会计职业组织，会计职业团体 BYFvf(>  
accounting records                                   会计记录 <<
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accounting responsibility                           会计责任 ] hGU.C"(  
accounting service                             会计服务 |TatRB3>  
accounting standards                                会计准则 @-Tt<pl'L  
Accounting Standards for Business Enterprises       企业会计准则 +*]"Yo~]}  
accounting system                             会计系统 Ly0^ L-~|  
accounting treatment                                会计处理
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accuracy                                    准确性，精确性 Cb5;l~}L  
additional audit procedures                      追加审计程序 F$y3oX  
addressee                                         收件人，收信人 Pk!RgoWF  
Administration of State-owned Assets  (the～)     国有资产管理局 DpH+lpC  
administrative laws and regulations                 行政法规 `h}fS4CO  
adverse impact                                 不利影响，负面影响 O
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adverse opinion                                反对意见 w5w
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advisory group                                  咨询组，顾问组 *]NG@^y  
agency fee                                        代理费，代理费用  eme7y  
aggregate                                          总计，合计为…… _o/LFLq  
alternation of document and record                 变造文件和记录 HjAhz  
alternative audit procedures                      替代审计程序，备选审计程序 +Kw:z?  
amend                                              修改，修订 ]1hW/!  
amortisation                                      摊销 mD<- <]SYp  
analytical capacity                             分析能力 vg[A/$gLM  
analytical procedures                               分析性程序 @&#k['c  
annual financial statements                        年度会计报表，年度财务报表 GX?R# cf  
appendix                                          附录，附表 Ybo:2e  
applicable                                         适用的 hkB/ OJ  
applicable laws and regulations                 适用的法规 oJb${k<3  
application systems                                  应用系统 lKWe=xY\B  
apply consistently                              一贯地执行，一贯地实施 jD1/`g%  
appropriate                                       适当的，合适的； d$qivct  
征用，挪用 /
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appropriate authorization                          适当的授权 U{/d dCf7  
appropriateness of audit evidence                    审计证据的适当性 q{T[|(!  
approval                                    批准，核准 uF,F<%d  
assertion                                    (会计报表上的)认定；确认 R8LJC]6Bh  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 '/8{Mx+  
asset                                                 资产，财产 0M=A,`qk  
asset restructuring                             资产重组 AX($LIy9P  
assignment of duties                                 职责的划分 T%74JRQ  
assistant                                     助理，助理人员 {\zTE1X9  
associated company                                 联属公司，联营公司 ]Fi_v?42x  
association                                        联合，结合；协会，社团 3-x ;_  
assumption                                       假设，假定 {Tx"G9  
at a given date                                         在某一特定时日 prtNfwJz1j  
attestation                                         鉴证，公证 O|%03q(  
attestation service                             鉴证服务 NULew]:5  
audit adjustment                                审计调整 #uTNf78X  
audit areas                                        审计领域 <@:RS$"i  
audit conclusion                                审计结论 o%3i(H  
audit effectiveness                             审计效果 @^P<(%p  
audit efficiency                                  审计效率 8/W(jVO(-  
audit engagement letter                      审计业务约定书 slUnB6@Q  
audit evidence                                          审计证据 Wh).%K(t  
audit fee                                    审计费 %Q,6sH#  
audit files                                          审计档案 O-P'Ff"}t  
audit findings                                     审计中发现的事项 8XfhXm>~  
audit implementation stage                        审计实施阶段 K0;caqE^  
audit mark                                        审计标识 7v'aw"~  
audit materiality                                 审计重要性 mok94XuK)  
audit method                                     审计方法 E8X(AZ 2  
audit objective                                         审计目标，审计目的 r2ZSkP.  
audit of financial statements                      会计报表审计，财务报表审计 5&)T[Q X`  
audit opinion                                     审计意见 (KG2 X  
audit period                                      被审计期间，被审计年度 ^wass_8  
audit plan                                          审计计划 BD.&K_AW  
audit planning                                    编制审计计划，制定审计计划，审计计划 gXJtk;  
audit planning stage                                  审计计划阶段 HxUJ 0Q  
audit procedure                                审计程序 z)%Ke~)<\@  
audit programme                               审计程序表，具体审计计划 ?+)>JvWDz  
audit report                                       审计报告 3+[;  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 /]U),Lb
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audit report with a qualified opinion                 有保留意见的审计报告 oYx4+xH/  
audit report with an adverse opinion                否定意见的审计报告 %CoO-1@C  
audit report with dual dates                      双重日期审计报告 osM[Xv  
audit reporting stage                                 审计报告阶段 M!i["($_  
audit responsibility                                   审计责任 xA
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audit results                                      审计结果  P5Bva  
audit risk                                          审计风险 #~}4< 18  
audit sampling                                          审计抽样 %Ev)Hk  
audit sampling techniques                         审计抽样方法，审计抽样技术 Xsk/U++  
audit strategies                                  审计策略 B,V:Qs6"  
audit summary                                         审计总结，审计小结 i[Qq,MmC  
audit team                                         审计小组 o[I s$j  
audit test                                    审计测试 5J-slNNCQ  
audit trail                                          审计轨迹 8Y"R@'~  
audit work                                        审计工作 y3XR:d1cg  
audit working paper                                 审计工作底稿 `}:pUf  
audited financial statement                        审计会计报表，已审计财务报表 D`'h8:\  
Auditing Guidelines (the～)                      审计规范指南 nt:Z
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auditing standards                             审计准则 \B4f5L8k  
audit-oriented working paper                          (审计)业务类工作底稿 r\A|fiL  
authorisation                                     授权
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authorisation of transaction                       交易的授权 8q]_> X  
availability                                         可获得性  sWyx_  
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balance                                      余额；差额；平衡 fJ GwT  
balance sheet                                    资产负债表 <=~*`eWV  
bank                                                 银行 b{BiC&3  
bank account                                    银行账户，银行户头 ?%cZO"  
bank statement                                 银行对账单 8\F|{vt#  
barter transaction                              易货交易，以物换物交易 63`5A3rii  
basis of audit                                    审计依据 Aflf]G1  
basis of preparation                                (会计报表的)编制基础 :jAsm[  
book of account                               账目，账簿 HQZJK82  
borrowing                                         借款，贷款，借债 Ts\PZQ!q  
branch                                              分支，分支机构，分店 A(9$!%#+L  
brought forward                                (账户余额等的)承上年，承上期，承上页 lFp:F5  
budget                                              预算 sFPh?  
building                                      建筑物；大楼 ep6V2R  
business conditions                                  业务情况，经营情况 e%km}m
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business licence                               (企业等的)营业执照 ug_c}Nv=Y  
business relation                                业务关系 9=J 3T66U  
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