[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 <:%Iq13D  
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审计词汇英汉对照 pf2$%lE  
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ability to continue as a going concern               持续经营能力 Ky$<
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acceptability                                     可接受性，可接受程度 PHz/^p3F  
acceptable level of detection risk                     检查风险的可接受水平 b%v1]a[  
acceptance of engagement                       接受委托 ^K;,,s;0  
accepting the engagement for the first time              首次接受委托 ls/:/x(5d  
access to asset                                         对资产的接触 ;JAe=wt^'I  
according to                                     根据，依据，依照 ;Y)?6^"  
account balance                                账户余额 [F6=JZ  
account for                                       对……进行会计处理，核算；解释 t[^}/ S  
accounting                                        会计，会计学 l+T\DZ  
accounting advisory serve                        会计咨询服务 "5>p]u>  
accounting firm                                 会计师事务所 S:oZ&   
accounting information                      会计信息，会计资料 GLk7#Y  
accounting period                             会计期间 Bp4QHv9xqL  
accounting policies                                   会计政策 y`\/eX  
accounting professional bodies                 会计职业组织，会计职业团体 nJLr]`_  
accounting records                                   会计记录 3[8'pQ!&  
accounting responsibility                           会计责任 !'PPj_Hp]  
accounting service                             会计服务 MiR
MjQ2  
accounting standards                                会计准则 W Q6E8t)  
Accounting Standards for Business Enterprises       企业会计准则 6}|/~n  
accounting system                             会计系统 _b#9^2o  
accounting treatment                                会计处理 n*-#VKK^  
accuracy                                    准确性，精确性 1{u;-pg  
additional audit procedures                      追加审计程序 2{&|%1Jg  
addressee                                         收件人，收信人 tfdP#1E  
Administration of State-owned Assets  (the～)     国有资产管理局 H:0-.a^ZS  
administrative laws and regulations                 行政法规 7OW;omT`  
adverse impact                                 不利影响，负面影响 g3Ff<P P  
adverse opinion                                反对意见 i{%~&!  
advisory group                                  咨询组，顾问组 Gb8LW,$IT-  
agency fee                                        代理费，代理费用 !7}5"j ;A  
aggregate                                          总计，合计为…… i:W oT4  
alternation of document and record                 变造文件和记录 Y6g[y\*t  
alternative audit procedures                      替代审计程序，备选审计程序 i5-V$Qh  
amend                                              修改，修订 we{*%8I;  
amortisation                                      摊销 _c%~\LOk  
analytical capacity                             分析能力 aY"qEH7]  
analytical procedures                               分析性程序 . vYGJ8(P  
annual financial statements                        年度会计报表，年度财务报表 O9g{XhMv>f  
appendix                                          附录，附表 ef|Y2<P  
applicable                                         适用的 E!ZDqq
 
applicable laws and regulations                 适用的法规 a2x2N_\=/D  
application systems                                  应用系统 qWr `cO~hc  
apply consistently                              一贯地执行，一贯地实施 SX*os$  
appropriate                                       适当的，合适的； hgsE"H<V  
征用，挪用 ) V9$ P)  
appropriate authorization                          适当的授权 XrBLw}lD`N  
appropriateness of audit evidence                    审计证据的适当性 hBN!!a|l  
approval                                    批准，核准 ~L4"t_-  
assertion                                    (会计报表上的)认定；确认 F\>`j  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 @^`f~0#:  
asset                                                 资产，财产 2
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asset restructuring                             资产重组 `
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assignment of duties                                 职责的划分 )u[2TI1  
assistant                                     助理，助理人员 EB>laZy>  
associated company                                 联属公司，联营公司 c) 1m4SB@  
association                                        联合，结合；协会，社团 ae P4%h  
assumption                                       假设，假定 #7'ww*+  
at a given date                                         在某一特定时日 />+JK5  
attestation                                         鉴证，公证 KnU"49  
attestation service                             鉴证服务 1R,n[`}h  
audit adjustment                                审计调整 (4b&}46  
audit areas                                        审计领域 E{lq@it32p  
audit conclusion                                审计结论 `W|2Xi=^5  
audit effectiveness                             审计效果 b_
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audit efficiency                                  审计效率 %s<7|,  
audit engagement letter                      审计业务约定书 } #%sI"9  
audit evidence                                          审计证据 [[TB.'k  
audit fee                                    审计费 \Z57UNI  
audit files                                          审计档案 a}e7Q<cGj  
audit findings                                     审计中发现的事项 'OJXllGi  
audit implementation stage                        审计实施阶段 C'mmo&Pd  
audit mark                                        审计标识 v*#Z{)r  
audit materiality                                 审计重要性 !%5{jO1  
audit method                                     审计方法 >"ZTyrK  
audit objective                                         审计目标，审计目的 Wx:_F;  
audit of financial statements                      会计报表审计，财务报表审计 WhK?>u  
audit opinion                                     审计意见 zRsA[F#  
audit period                                      被审计期间，被审计年度 IK}T.*[  
audit plan                                          审计计划 to,=Q8)0  
audit planning                                    编制审计计划，制定审计计划，审计计划 [i&
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audit planning stage                                  审计计划阶段 (U-p&q>z  
audit procedure                                审计程序 Zwq uS9  
audit programme                               审计程序表，具体审计计划 Gt- -7S  
audit report                                       审计报告 a9D5qj  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 M: `FZ}&L  
audit report with a qualified opinion                 有保留意见的审计报告 B&L{/.v_z\  
audit report with an adverse opinion                否定意见的审计报告 n>iPAD  
audit report with dual dates                      双重日期审计报告 5X~ko>  
audit reporting stage                                 审计报告阶段 A7: oq7b  
audit responsibility                                   审计责任 c*\^61T  
audit results                                      审计结果 BRH:5h  
audit risk                                          审计风险 PQf FpmG  
audit sampling                                          审计抽样
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audit sampling techniques                         审计抽样方法，审计抽样技术 e {c.4'q  
audit strategies                                  审计策略 9Z#37)  
audit summary                                         审计总结，审计小结 o AQ92~b  
audit team                                         审计小组 %/'[GC'y!  
audit test                                    审计测试 Q~*A`h#  
audit trail                                          审计轨迹 2RM1-j ($  
audit work                                        审计工作 cYGZZC8|K  
audit working paper                                 审计工作底稿 w7%N=hL1
 
audited financial statement                        审计会计报表，已审计财务报表 ~2"
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Auditing Guidelines (the～)                      审计规范指南 |y=CmNG,  
auditing standards                             审计准则 JgK?j&!hs:  
audit-oriented working paper                          (审计)业务类工作底稿 5^%^8o  
authorisation                                     授权 sCnZ\C@u  
authorisation of transaction                       交易的授权 e348^S&rG  
availability                                         可获得性 d2(eX\56Z  
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balance                                      余额；差额；平衡 `SIJszqc  
balance sheet                                    资产负债表 A+[wH(  
bank                                                 银行 X>Xpx<RY!  
bank account                                    银行账户，银行户头 & [3!Lk`.0  
bank statement                                 银行对账单 W>@+H"pZ  
barter transaction                              易货交易，以物换物交易 7s[ ATu  
basis of audit                                    审计依据 :I&iDS>u1  
basis of preparation                                (会计报表的)编制基础 uCUBs(iD  
book of account                               账目，账簿 *|`'L  
borrowing                                         借款，贷款，借债
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branch                                              分支，分支机构，分店 SQt$-<>4\  
brought forward                                (账户余额等的)承上年，承上期，承上页 +{#BQbx6  
budget                                              预算 }hBv?B2/1  
building                                      建筑物；大楼 yp :yS  
business conditions                                  业务情况，经营情况 hSg:Rqnk  
business licence                               (企业等的)营业执照 (/ hF~A  
business relation                                业务关系 wOa_"  
E!Ng=}G&_  

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