[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 v;ZA4c  
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审计词汇英汉对照 g pOC`=  
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ability to continue as a going concern               持续经营能力 >=-(UA  
acceptability                                     可接受性，可接受程度 5bgs*.s  
acceptable level of detection risk                     检查风险的可接受水平 w Y_)y  
acceptance of engagement                       接受委托 7yh/BZ1  
accepting the engagement for the first time              首次接受委托 VFys.=  
access to asset                                         对资产的接触 ~5oPpTAe  
according to                                     根据，依据，依照 
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account balance                                账户余额 lx7Q.su
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account for                                       对……进行会计处理，核算；解释 K9up:.{QQ  
accounting                                        会计，会计学 k1D@fiz  
accounting advisory serve                        会计咨询服务 (R("H/6xs  
accounting firm                                 会计师事务所 _+E5T*dk  
accounting information                      会计信息，会计资料 Nb'''W-i
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accounting period                             会计期间 *vwbgJG! *  
accounting policies                                   会计政策 e(<str
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accounting professional bodies                 会计职业组织，会计职业团体 6l
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accounting records                                   会计记录 {fjdr  
accounting responsibility                           会计责任 lp^<3o*1  
accounting service                             会计服务 mUikA9u5=  
accounting standards                                会计准则 fNW"+ <W  
Accounting Standards for Business Enterprises       企业会计准则 z+n,uHs  
accounting system                             会计系统 ~G6Ox)/  
accounting treatment                                会计处理 LHo3 Niy.  
accuracy                                    准确性，精确性 LF& z  
additional audit procedures                      追加审计程序 yL-YzF2  
addressee                                         收件人，收信人 R1$:~p2m  
Administration of State-owned Assets  (the～)     国有资产管理局 M]2]\km  
administrative laws and regulations                 行政法规 8p:e##%  
adverse impact                                 不利影响，负面影响 NdD`Hn-  
adverse opinion                                反对意见 ) iN /ua  
advisory group                                  咨询组，顾问组 7\s"o&G  
agency fee                                        代理费，代理费用 lSVp%0jR  
aggregate                                          总计，合计为…… 4p,EBn9(  
alternation of document and record                 变造文件和记录 fy@<&U5rg  
alternative audit procedures                      替代审计程序，备选审计程序 Zm_UR*"  
amend                                              修改，修订 ^Xq 6:
 
amortisation                                      摊销 kTu[ y;  
analytical capacity                             分析能力  :7]Sa`  
analytical procedures                               分析性程序 _)>_{Pm  
annual financial statements                        年度会计报表，年度财务报表 {ix? Brq/  
appendix                                          附录，附表 gL*>[@RO  
applicable                                         适用的 n|RJ;d30Q  
applicable laws and regulations                 适用的法规 ]\hSI){  
application systems                                  应用系统  '9 [vDG~  
apply consistently                              一贯地执行，一贯地实施 0vD7v  
appropriate                                       适当的，合适的； ?En O"T.  
征用，挪用 {CGUL|y  
appropriate authorization                          适当的授权 'R'*kxf  
appropriateness of audit evidence                    审计证据的适当性 b)qo
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approval                                    批准，核准 K1+)4!}%U  
assertion                                    (会计报表上的)认定；确认 PIoLywpRn  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 o.!~8mD  
asset                                                 资产，财产 q=Sgk>NA  
asset restructuring                             资产重组 R\G0'?h >  
assignment of duties                                 职责的划分 jZ~n[ f+Q  
assistant                                     助理，助理人员 `tA" }1;ka  
associated company                                 联属公司，联营公司 26I_YL,S  
association                                        联合，结合；协会，社团 uXJ;A *  
assumption                                       假设，假定 aJbO((%$|u  
at a given date                                         在某一特定时日 \F/hMXDlJ  
attestation                                         鉴证，公证 r")`Ph@yp  
attestation service                             鉴证服务 }J:U=HJ  
audit adjustment                                审计调整 7e|s wJ>4  
audit areas                                        审计领域 Mb|a+,:>3  
audit conclusion                                审计结论 >_-s8t=|  
audit effectiveness                             审计效果 emqZztccZ  
audit efficiency                                  审计效率 8<pzb}xK  
audit engagement letter                      审计业务约定书 pz\ +U7  
audit evidence                                          审计证据 t(NI-UXBp  
audit fee                                    审计费 "$+Jnc!!  
audit files                                          审计档案 /v1Q4mq  
audit findings                                     审计中发现的事项 j<VFn~*_  
audit implementation stage                        审计实施阶段 "/3'XOK|  
audit mark                                        审计标识 4ew" %Cs*  
audit materiality                                 审计重要性 p.v0D:@&  
audit method                                     审计方法 `>f6)C-  
audit objective                                         审计目标，审计目的 )NXmn95  
audit of financial statements                      会计报表审计，财务报表审计 RI 5yF  
audit opinion                                     审计意见 ;=eDO(Ij  
audit period                                      被审计期间，被审计年度 V3Q+s8OIF  
audit plan                                          审计计划 -:Da&V  
audit planning                                    编制审计计划，制定审计计划，审计计划 Rg\z<wPBG  
audit planning stage                                  审计计划阶段 .w=/+TA  
audit procedure                                审计程序 cl[BF'.H  
audit programme                               审计程序表，具体审计计划 =.f-w0V  
audit report                                       审计报告 /Y W>*?"N  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 =9O
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audit report with a qualified opinion                 有保留意见的审计报告 9kN}c
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audit report with an adverse opinion                否定意见的审计报告 nm5cpnNl  
audit report with dual dates                      双重日期审计报告 o
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audit reporting stage                                 审计报告阶段 ZRh~`yy  
audit responsibility                                   审计责任 8=B|C'>  
audit results                                      审计结果 8uc1 iB  
audit risk                                          审计风险 v5!d$Vctu  
audit sampling                                          审计抽样 y~AVei&  
audit sampling techniques                         审计抽样方法，审计抽样技术 ^ =bu(L  
audit strategies                                  审计策略 5nv#+ap1 "  
audit summary                                         审计总结，审计小结 LSa,1{  
audit team                                         审计小组 Q('r<v96  
audit test                                    审计测试 q0i(
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audit trail                                          审计轨迹 V wg
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audit work                                        审计工作 bhTb[r  
audit working paper                                 审计工作底稿 ]i&6c
  
audited financial statement                        审计会计报表，已审计财务报表 'y;EhOw j,  
Auditing Guidelines (the～)                      审计规范指南 >Ea8G,  
auditing standards                             审计准则 dA@]!  
audit-oriented working paper                          (审计)业务类工作底稿 #I{h\x><?  
authorisation                                     授权 Bn=by{i  
authorisation of transaction                       交易的授权 jSD#X3qp  
availability                                         可获得性  $UMFNjL  
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balance                                      余额；差额；平衡 tvkb~  
balance sheet                                    资产负债表 >:AARx%  
bank                                                 银行 l4D +Y  
bank account                                    银行账户，银行户头 ocqU=^ta  
bank statement                                 银行对账单 ^crCy-`#  
barter transaction                              易货交易，以物换物交易 aE`c%T):`  
basis of audit                                    审计依据 rHC>z7+z.  
basis of preparation                                (会计报表的)编制基础 3 R=,1<  
book of account                               账目，账簿 .
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borrowing                                         借款，贷款，借债 9_q#W'/ X  
branch                                              分支，分支机构，分店 0LPig[  
brought forward                                (账户余额等的)承上年，承上期，承上页 *]ly0nP  
budget                                              预算 YZLkL26[  
building                                      建筑物；大楼 7]U "Z*  
business conditions                                  业务情况，经营情况 Ye"o6_U"  
business licence                               (企业等的)营业执照 54gBJEhg  
business relation                                业务关系 [>+4^&  
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