[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 Z| V`B `  
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审计词汇英汉对照 {6~l$  
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ability to continue as a going concern               持续经营能力 VxXzAeM  
acceptability                                     可接受性，可接受程度 w\DVzeW(  
acceptable level of detection risk                     检查风险的可接受水平 ~d6DD;`K  
acceptance of engagement                       接受委托 #_(jS+lP?k  
accepting the engagement for the first time              首次接受委托 8`fjF/  
access to asset                                         对资产的接触 4qYUoCR&  
according to                                     根据，依据，依照 v0YG,)_
 
account balance                                账户余额 @)-$kk*  
account for                                       对……进行会计处理，核算；解释 QCX8IIHG  
accounting                                        会计，会计学 GF5^\Rf  
accounting advisory serve                        会计咨询服务 aMvI?y {  
accounting firm                                 会计师事务所 $pFo Rv  
accounting information                      会计信息，会计资料 ]@0NO;bK>F  
accounting period                             会计期间 a)#1{JaoY  
accounting policies                                   会计政策 tX"Th'Qi  
accounting professional bodies                 会计职业组织，会计职业团体 m/qbRk68s  
accounting records                                   会计记录 .?!N^_ Ez3  
accounting responsibility                           会计责任 CJXg@\\/  
accounting service                             会计服务 ]f_6 '|5A  
accounting standards                                会计准则 TM|)Ljm  
Accounting Standards for Business Enterprises       企业会计准则 y;AL'vm9  
accounting system                             会计系统 9`w)  
accounting treatment                                会计处理 * C6a?]  
accuracy                                    准确性，精确性 CBD6bl|A  
additional audit procedures                      追加审计程序 i7utKj*57  
addressee                                         收件人，收信人 qq1-DG  
Administration of State-owned Assets  (the～)     国有资产管理局 L0tAgW!@  
administrative laws and regulations                 行政法规 hweaGL t0  
adverse impact                                 不利影响，负面影响 K a(J52  
adverse opinion                                反对意见 $LLA,?;!  
advisory group                                  咨询组，顾问组 K.z64/H:  
agency fee                                        代理费，代理费用 _!?Hu/zo  
aggregate                                          总计，合计为…… " $ew~;z  
alternation of document and record                 变造文件和记录 DANw1_X\  
alternative audit procedures                      替代审计程序，备选审计程序 F`9ZH.  
amend                                              修改，修订 ;XDz)`c  
amortisation                                      摊销 j`*#v  
analytical capacity                             分析能力 Myq5b`z  
analytical procedures                               分析性程序 ~2zMkVH  
annual financial statements                        年度会计报表，年度财务报表 )"m!YuSY  
appendix                                          附录，附表 o)[2@fRC(  
applicable                                         适用的 2d {y M(=(  
applicable laws and regulations                 适用的法规 .^m>AKC0cX  
application systems                                  应用系统 ZKOXI%~Mc  
apply consistently                              一贯地执行，一贯地实施 C >[fB|^  
appropriate                                       适当的，合适的； .]9c/  
征用，挪用 JB&\i#  
appropriate authorization                          适当的授权 4L73]3&  
appropriateness of audit evidence                    审计证据的适当性 60)iw4<wf  
approval                                    批准，核准 D K
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assertion                                    (会计报表上的)认定；确认 f*24)Wn<  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 fV M`-8ZTq  
asset                                                 资产，财产 _%x4ty  
asset restructuring                             资产重组 5&e<#"  
assignment of duties                                 职责的划分 W7\&~IWub  
assistant                                     助理，助理人员 rX;Ys2vQ*  
associated company                                 联属公司，联营公司 1 `7<2w  
association                                        联合，结合；协会，社团 F5 ]C{  
assumption                                       假设，假定 .<K iMh  
at a given date                                         在某一特定时日 ]D!k&j~P  
attestation                                         鉴证，公证 d.2mT?`#  
attestation service                             鉴证服务 `W-&0|%Ta  
audit adjustment                                审计调整 7rC uu*M  
audit areas                                        审计领域 $DP&a1'g  
audit conclusion                                审计结论 Bs MuQ|!  
audit effectiveness                             审计效果 7lo|dg80  
audit efficiency                                  审计效率 Hk
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audit engagement letter                      审计业务约定书 i"j(b|?
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audit evidence                                          审计证据 Jy aag-  
audit fee                                    审计费 kGUJ9Du  
audit files                                          审计档案 lMz<s  
audit findings                                     审计中发现的事项 Y=T'WNaL)0  
audit implementation stage                        审计实施阶段 KHDZ  
audit mark                                        审计标识 uyF|O/FC  
audit materiality                                 审计重要性 3~qR  
audit method                                     审计方法 }BmS)Jq  
audit objective                                         审计目标，审计目的 _NcYI  
audit of financial statements                      会计报表审计，财务报表审计 gBf4's  
audit opinion                                     审计意见 O`$#Pg  
audit period                                      被审计期间，被审计年度 cFagz* !  
audit plan                                          审计计划 fN "tA  
audit planning                                    编制审计计划，制定审计计划，审计计划 1,V`8 [  
audit planning stage                                  审计计划阶段 7D fTfTU6  
audit procedure                                审计程序 zLD| /`  
audit programme                               审计程序表，具体审计计划 $y?k
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audit report                                       审计报告 NA.1QQ;e  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 {@u<3 s  
audit report with a qualified opinion                 有保留意见的审计报告 lZQ/W:OE  
audit report with an adverse opinion                否定意见的审计报告 `PL[lP-<  
audit report with dual dates                      双重日期审计报告 2 /y}a #s  
audit reporting stage                                 审计报告阶段 9%IlW  
audit responsibility                                   审计责任 ^MmC$U^n  
audit results                                      审计结果 )=
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audit risk                                          审计风险 Q8MS,7y/  
audit sampling                                          审计抽样 (Bo bB]~a  
audit sampling techniques                         审计抽样方法，审计抽样技术 %o}(sShS  
audit strategies                                  审计策略 t+nRw?Z  
audit summary                                         审计总结，审计小结 pX=,iOF[I  
audit team                                         审计小组 w^1Fi8+  
audit test                                    审计测试 6TH!vuQ1(  
audit trail                                          审计轨迹 ba@=^Fa;  
audit work                                        审计工作 I@l>w._.  
audit working paper                                 审计工作底稿 ?_`0G/xl  
audited financial statement                        审计会计报表，已审计财务报表 &)pK%SAM  
Auditing Guidelines (the～)                      审计规范指南 Y1dVM]l  
auditing standards                             审计准则 7);:ZpDv%L  
audit-oriented working paper                          (审计)业务类工作底稿 PVao  
authorisation                                     授权 f'6|OsVQ  
authorisation of transaction                       交易的授权 +3,|"g::  
availability                                         可获得性 E:nt)Ef,  
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balance                                      余额；差额；平衡 +/?iCmW  
balance sheet                                    资产负债表 zx1:`K0bi  
bank                                                 银行 @1R8-aa-r  
bank account                                    银行账户，银行户头 .~}z4r  
bank statement                                 银行对账单 Qeb}!k2A  
barter transaction                              易货交易，以物换物交易 9zgNjjCl]  
basis of audit                                    审计依据 :o"8MZp  
basis of preparation                                (会计报表的)编制基础 M@ p"yq  
book of account                               账目，账簿 !~
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borrowing                                         借款，贷款，借债 /9Ilo\M
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branch                                              分支，分支机构，分店 Vj; vo `T  
brought forward                                (账户余额等的)承上年，承上期，承上页 !6w{(Rc(C  
budget                                              预算 #3kXmeyrD  
building                                      建筑物；大楼 &2EBk=X  
business conditions                                  业务情况，经营情况 Napf"Av  
business licence                               (企业等的)营业执照 Ak~4|w-  
business relation                                业务关系 tLc El'Eo  
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